Corrective Action Plans

Finding 1205371 (2025-001)

Material Weakness 2025

Council for Jewish Elderly and Subsidiaries

IL

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding: The company did not implement the HUD approved rent adjustments for October 2024 in a timely fashion. Corrective Actions Taken: Management subsequently made the retroactive adjustments to HUD which have been approved by and paid to HUD. In addition, management has implemented a formal revie...

Finding: The company did not implement the HUD approved rent adjustments for October 2024 in a timely fashion. Corrective Actions Taken: Management subsequently made the retroactive adjustments to HUD which have been approved by and paid to HUD. In addition, management has implemented a formal review and corss-verification process to ensure that rent adjustments are completed accurately and in a timely manner.

View Audit 397066

Finding 1205361 (2025-003)

Material Weakness 2025

City of Alexandria

VA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

HeadStart Assistance Listing No. 93.600 Recommendation: We recommend that DCHS review procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation o...

HeadStart Assistance Listing No. 93.600 Recommendation: We recommend that DCHS review procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation of supporting compliance should be readily available for review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The reporting has been completed. New employees will be trained in the procedures and internal controls to ensure that the required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Documentation will be available for review during the audit period. Name(s) of the contact person(s) responsible for corrective action: Noah Abraham, DCHS Operations Director. Planned completion date for corrective action plan: Complete

View Audit 397053

Finding 1205360 (2025-003)

Material Weakness 2025

Lincoln County Health Department

MO

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

2025-003 Material Weakness Internal Control – Special Tests / Prevailing wages C. Comments on Findings and Recommendations: We concur with the auditor’s suggestions for obtaining certified payrolls as needed in conjunction with construction projects. D. Actions Taken or Planned: Management will requ...

2025-003 Material Weakness Internal Control – Special Tests / Prevailing wages C. Comments on Findings and Recommendations: We concur with the auditor’s suggestions for obtaining certified payrolls as needed in conjunction with construction projects. D. Actions Taken or Planned: Management will request certified payrolls for any future construction contracts as required by federal regulation. Anticipated completion date: Already implemented, ongoing Contact information for this finding: Michelle Walsh, 636-528-6117

View Audit 397052

Finding 1205359 (2025-002)

Material Weakness 2025

Lincoln County Health Department

MO

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

2025-002 Material Weakness Internal Control / Noncompliance – Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s suggestions for reporting program personnel cost. B. Actions Taken or Planned: Management will continue to evaluate their controls with respect to current...

2025-002 Material Weakness Internal Control / Noncompliance – Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s suggestions for reporting program personnel cost. B. Actions Taken or Planned: Management will continue to evaluate their controls with respect to current federal awards and requirements to insure accurate information captured and reported in accordance with the required timelines by implementing additional oversight. Anticipated completion date: Already implemented, ongoing Contact information for this finding: Michelle Walsh, 636-528-6117

View Audit 397052

Finding 1205356 (2025-003)

Material Weakness 2025

Health Resources in Action, INC

MA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

2025-003 Program Name: Environmental Justice Thriving Communities Grantmaking Program; Assistance Listing Number: 64.615 Compliance Requirement Affected: Reporting: Recommendation: HRIA should improve controls/processes around reporting to ensure documentation is retained related to procurements mad...

2025-003 Program Name: Environmental Justice Thriving Communities Grantmaking Program; Assistance Listing Number: 64.615 Compliance Requirement Affected: Reporting: Recommendation: HRIA should improve controls/processes around reporting to ensure documentation is retained related to procurements made with federal funds. Disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented additional controls to ensure that each program has documented procedures to submit required reports timely and accurately. The untimely filing of reports in fiscal year 2025 resulted from a change in personnel. During fiscal year 2026, management identified all applicable reporting requirements and assigned responsibility to appropriate personnel. Additional procedures were implemented to ensure reports are reviewed and submitted in accordance with required deadlines. Name of the contact person responsible for corrective action: Beth Doreian, CFO Planned completion date for corrective action plan: March 1, 2026

View Audit 397051

Finding 1205354 (2025-002)

Material Weakness 2025

Health Resources in Action, INC

MA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

2025-002 Program Name: Community-Based Violence Intervention and Prevention Initiative; Assistance Listing Number: 16.045 Compliance Requirement Affected: Reporting: Recommendation: HRIA should improve controls/processes around reporting to ensure documentation is retained related to procurements ma...

2025-002 Program Name: Community-Based Violence Intervention and Prevention Initiative; Assistance Listing Number: 16.045 Compliance Requirement Affected: Reporting: Recommendation: HRIA should improve controls/processes around reporting to ensure documentation is retained related to procurements made with federal funds. Disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented additional controls to ensure that each program has documented procedures to submit required reports timely and accurately. The untimely filing of reports in fiscal year 2025 resulted from a change in personnel. During fiscal year 2026, management identified all applicable reporting requirements and assigned responsibility to appropriate personnel. Additional procedures were implemented to ensure reports are reviewed and submitted in accordance with required deadlines. Name of the contact person responsible for corrective action: Beth Doreian, CFO Planned completion date for corrective action plan: March 1, 2026

View Audit 397051

Finding 1205352 (2025-001)

Material Weakness 2025

Health Resources in Action, INC

MA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

2025-001 Program Name: Community-Based Violence Intervention and Prevention Initiative; Assistance Listing Number: 16.045 Compliance Requirement Affected: Procurement Recommendation: HRIA should improve controls/processes around reporting to ensure documentation is retained related to procurements m...

2025-001 Program Name: Community-Based Violence Intervention and Prevention Initiative; Assistance Listing Number: 16.045 Compliance Requirement Affected: Procurement Recommendation: HRIA should improve controls/processes around reporting to ensure documentation is retained related to procurements made with federal funds. Disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented additional procedures to ensure that required procurement documentation is appropriately retained for each vendor in accordance with Uniform Guidance requirements. These procedures were implemented and management considers the matter to be fully remediated during fiscal year 2026. Name of the contact person responsible for corrective action: Beth Doreian, CFO Planned completion date for corrective action plan: March 1, 2026

View Audit 397051

Finding 1205342 (2025-004)

Material Weakness 2025

The Edinburg Center, Inc.

MA

Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Health and Human Services Block Grants for Community Mental Health Services– Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization review controls in place to ensure expenses are approved and maintain evidence of approval. Explanation of disagreemen...

U.S. Department of Health and Human Services Block Grants for Community Mental Health Services– Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization review controls in place to ensure expenses are approved and maintain evidence of approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New Management has adopted a new A/P process for invoice approvals. Approved invoices are required for expenses to be paid. All autopay features on utility bills has been removed. Name(s) of the contact person(s) responsible for corrective action: Kate Mombourquette Planned completion date for corrective action plan: Completed 12/31/2025

View Audit 397046

Finding 1205339 (2025-003)

Material Weakness 2025

The Edinburg Center, Inc.

MA

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

U.S. Department of Health and Human Services Block Grants for Community Mental Health Services– Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization design and implement controls to ensure that time and effort related to federal programs is appropriately documented a...

U.S. Department of Health and Human Services Block Grants for Community Mental Health Services– Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization design and implement controls to ensure that time and effort related to federal programs is appropriately documented and retained in accordance with Uniform Guidance requirements, regardless of contract type. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New Management is continuing advocacy to recover missing documentation from previous payroll provider. New payroll provider maintains all records and archives. For those employees who work on federal grants, attestations of time spent on programs are being produced. Name(s) of the contact person(s) responsible for corrective action: Kate Mombourquette Planned completion date for corrective action plan: Completed 12/31/2025

View Audit 397046

Finding 1205329 (2025-003)

Material Weakness 2025

Washington Adventist University

MD

Student Financial Aid Subrecipient Monitoring Significant Deficiency

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WAU agrees with the recommendation to update our formal process to identify and maintain an inventory of data, devices, and systems that support or process customer f...

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WAU agrees with the recommendation to update our formal process to identify and maintain an inventory of data, devices, and systems that support or process customer financial aid information. While we currently use the Spiceworks Inventory System to track hardware and software assets and Google Workspace to manage user cloud access and data storage, we acknowledge that a formal, documented inventory process covering all required categories has not yet been fully established. The IT Director has been assigned to develop and document this process within 30 days. We acknowledge this finding and the associated risk arising from the absence of an independent risk assessment. As of March 25, 2026, the University has engaged TeamLogic Cybersecurity to strengthen our managerial, technical, and operational controls and to (1) develop and document a formal, GLBA aligned risk assessment process; (2) conduct annual independent, comprehensive risk assessment of our information systems and data environment; and (3) provide written findings and recommendations. Based on these results, we will implement appropriate safeguards, and institutionalize an annual risk assessment cycle to ensure that risks are consistently identified, assessed, mitigated, and monitored in accordance with GLBA requirements. Name(s) of the contact person(s) responsible for corrective action: Rosalee Pedapudi, IT Director, Information Technology Services Planned completion date for corrective action plan: April 26, 2026

View Audit 397028

Finding 1205323 (2025-002)

Material Weakness 2025

Washington Adventist University

MD

Internal Control / Segregation of Duties Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

1. Drawdown- Financial Director will authorize drawdown with the AVP of Enrollment reviewing and approving the drawdown. 2. Reconciliation- An SOP will be developed having the Financial Advisor/Pell Grant Officer who manages reconciliation of Pelll, SEOG, and Federal work study. Director financial a...

1. Drawdown- Financial Director will authorize drawdown with the AVP of Enrollment reviewing and approving the drawdown. 2. Reconciliation- An SOP will be developed having the Financial Advisor/Pell Grant Officer who manages reconciliation of Pelll, SEOG, and Federal work study. Director financial aid will review and approve reconciliation. For Direct Loans the Direct of Financial aid will prepare the reconciliation to review by the Controller and AVP of Enrollment on a monthly basis. 3. Financial aid Packages- Third party service provider Financial Aid Services (FAS) will complete all financial aid packages with the Director of Financial aid reviewing packaging accuracing by pulling samples of at minimum 25 students for both fall and spring semester. 4. Professional Judgement- An SOP for professional judgment will be created. The Financial aid Director or Pell Grant Officer will prepare the professional judgement. The review and approval to complete by AVP of Enrollment. 5. RT24- Third party service provider (FAS) will prepare RT24 calculations with review and approval by Director of Financial aid and the Associate Vice President of Enrollment. 6. Credit Balances- An SOP will be created to ensure that credit balances are distributed to students within 14 days by verifying enrollment during disbursement. 7. Incentive Compensation – We were unable to verify whether the control to ensure that no incentive compensation is made to employees in the student recruiting and admission, and financial aid departments, is designed and operating effectively. 8. Eligibility – We identified instances in which the Cost of Attendance (COA) used to calculate financial need was inaccurate due to insufficient review and oversight over COA calculations. 9. NSLDS – We noted instances where the University’s records do not match the information shown in the Colleague system, particularly the effective withdrawal dates. Name(s) of the contact person(s) responsible for corrective action: Team Lead: Interim Director of Financial Aid (Alfred Taylor), Director of Student Accounts (Keisha Dublin) ● Internal Control team: Associate Director of Financial Aid (Associate Director of Student Accounts (Arlene Joy Canong), Financial Aid Advisor (Don Lodenquai) ● Senior Management: AVP of Enrollment Management (Dirk Whatley), Controller (Ronald Somervell) ● Financial Aid Services (FAS) Planned Completion Date for Corrective Action Plan: April 26, 2026

View Audit 397028

Finding 1205317 (2025-002)

Material Weakness 2025

Town of Stoneham, Massachusetts

MA

Allowable Costs / Cost Principles Material Weakness Period of Performance

The Stoneham Public Schools are under new fiscal management as of October 29, 2025. As part of this change, grants are being initiated with an information sheet to all grant managers which provides start and end dates for eligible expenditures, as well as MUNIS budget codes for directly expensing re...

The Stoneham Public Schools are under new fiscal management as of October 29, 2025. As part of this change, grants are being initiated with an information sheet to all grant managers which provides start and end dates for eligible expenditures, as well as MUNIS budget codes for directly expensing reasonable and allocable expenses to the grant via a requisition/purchase order/ AP process used throughout the district. The grant budget codes are established in direct coordination with the approved grant budget at the time of award, and will be updated if amendments are required. The finance office will also receive these grant information sheets, and provide a cross check of the eligibility and coding requirements as requisitions are processed. No expenses shall be allowed in advance of an approved purchase order.

View Audit 397023

Finding 1205311 (2025-006)

Material Weakness 2025

Town of Beverly, West Virginia

WV

Equipment & Real Property Management Internal Control / Segregation of Duties

MANAGEMENT HAS STATED THAT THEY WILL CREATE A COMPLETE DETAILED LISTING OF ALL CAPITAL ASSETS AND DEPRECIATION SCHEDULE; HOWEVER, RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO ALLOW MANAGEMENT TO COMPARE IT TO EXISTING INFORMATION IN THE ACCOUNTING RECORDS.

View Audit 397020

Finding 1205310 (2025-002)

Material Weakness 2025

Regional School Unit #4

ME

Internal Control / Segregation of Duties

Management Response/Corrective Action Plan: RSU4 acknowledges the finding regarding internal controls over the removal of students from Title I graduation rate cohorts. Although supporting documentation has been maintained, the process has relied on informal procedures. RSU4 has implemented the foll...

Management Response/Corrective Action Plan: RSU4 acknowledges the finding regarding internal controls over the removal of students from Title I graduation rate cohorts. Although supporting documentation has been maintained, the process has relied on informal procedures. RSU4 has implemented the following controls to ensure compliance with Title I requirements since informal recommendations from the audit team in September of FY26: Utilize a uniform checklist and maintain a centralized cohort removal log documenting the reason for removal, supporting documentation received, and approval dates. Require building-level verification followed by quarterly documented review and written approval by the Director of Curriculum/Instruction (or designee) prior to final removal from the cohort. The Director of Curriculum/Instruction will oversee implementation in coordination with building administrators.

View Audit 397019

Finding 1205307 (2025-002)

Material Weakness 2025

Hra of Bemidji Minnesota

MN

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Contact Person Stacy Grosse, Executive Director Corrective Action Plan The Authority is implementing a checklist and will continue random monthly file audits to be completed and documented by the Executive Director. Planned Completion Date for CAP Fiscal year beginning July 1, 2025.

View Audit 397015

Finding 1205299 (2025-003)

Material Weakness 2025

Intecare, INC

IN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should enhance the design and controls to ensure that an exit date cannot be assigned to a veteran unless proper due diligence is achieved in accordance with their policies and procedure...

Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should enhance the design and controls to ensure that an exit date cannot be assigned to a veteran unless proper due diligence is achieved in accordance with their policies and procedures Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Retraining of managers that exit approval does not happen till 3 documented attempts are in HMIS record. Name(s) of the contact person(s) responsible for corrective action: Eleni Clark Planned completion date for corrective action plan: 3/31/2026

View Audit 396999

Finding 1205284 (2025-001)

Material Weakness 2025

School District of Wisconsin Dells

WI

Cash Management Reporting Internal Control / Segregation of Duties

Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correctly record interfund activity. Plan: The District will implement internal controls to properly record interfund balances on a timely basis prior to audit fieldwork. Anticipated Date of Completi...

Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correctly record interfund activity. Plan: The District will implement internal controls to properly record interfund balances on a timely basis prior to audit fieldwork. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: John Belter, Business Manager Management Response: The District will implement internal controls to properly record interfund balances on a timely basis prior to audit fieldwork.

View Audit 396992

Finding 1205275 (2025-007)

Material Weakness 2025

Roof Above, Inc.

NC

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Action Plan Reporting Finding 2025-007 Roof Above will ensure the review of all grant invoices is documented through the signature of the reviewer on the grant cover sheet. Roof Above will institute a policy that grant invoices will not be submitted without the corresponding review signat...

Corrective Action Plan Reporting Finding 2025-007 Roof Above will ensure the review of all grant invoices is documented through the signature of the reviewer on the grant cover sheet. Roof Above will institute a policy that grant invoices will not be submitted without the corresponding review signature. Contact person responsible for corrective action: Tonya Frye, Chief Financial Officer Anticipated completion date: September 30, 2026

View Audit 396990

Finding 1205264 (2025-003)

Material Weakness 2025

Roof Above, Inc.

NC

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Action Plan Special Tests: Housing Quality Standards Finding 2025-003 Roof Above will document review of the inspection by sending an email to the grants administrator stating the inspection has been reviewed. Contact person responsible for corrective action: Katie Church, Vice President ...

Corrective Action Plan Special Tests: Housing Quality Standards Finding 2025-003 Roof Above will document review of the inspection by sending an email to the grants administrator stating the inspection has been reviewed. Contact person responsible for corrective action: Katie Church, Vice President of Scattered Site Housing Anticipated completion date: June 30, 2026

View Audit 396990

Finding 1205262 (2025-002)

Material Weakness 2025

Roof Above, Inc.

NC

Subrecipient Monitoring Eligibility Material Weakness

Corrective Action Plan Eligibility Finding 2025-002 Roof Above will add signature lines to current client eligibility checklist, to include the name, signature and date for both the person preparing and the person reviewing tenant eligibility. Contact person responsible for corrective action: Katie ...

Corrective Action Plan Eligibility Finding 2025-002 Roof Above will add signature lines to current client eligibility checklist, to include the name, signature and date for both the person preparing and the person reviewing tenant eligibility. Contact person responsible for corrective action: Katie Church, Vice President of Scattered Site Housing Anticipated completion date: June 30, 2026

View Audit 396990

Finding 1205260 (2025-002)

Material Weakness 2025

City of McCall, Idaho

ID

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

THE CITY WILL IMPROVE GRANT EXPENDITURES RECORDKEEPING BY USING CASELLE, OUR ENTERPRISE GENERAL LEDGER (GL) SYSTEM, AS THE PRIMARY SYSTEM OF RECORD FOR TRACKING ALL GRANT-RELATED REVENUE, EXPENDITURES, AND PROJECT ACTIVITY. THE CITY WILL UTILIZE THE CASELLE PROJECT ACCOUNTING MODULE AS THE OFFICIAL ...

THE CITY WILL IMPROVE GRANT EXPENDITURES RECORDKEEPING BY USING CASELLE, OUR ENTERPRISE GENERAL LEDGER (GL) SYSTEM, AS THE PRIMARY SYSTEM OF RECORD FOR TRACKING ALL GRANT-RELATED REVENUE, EXPENDITURES, AND PROJECT ACTIVITY. THE CITY WILL UTILIZE THE CASELLE PROJECT ACCOUNTING MODULE AS THE OFFICIAL GRANT/PROJECT TRACKING MECHANISM AND WILL FORMALIZE A CONSISTENT GRANT ACCOUNTING STRUCTURE WITHIN CASELLE (INCLUDING APPROPRIATE FUND/PROJECT/GRANT CODES AND EXPENDITURE ACCOUNTS) SO THAT GRANT TRANSACTIONS ARE CLEARLY IDENTIFIED, ACCURATELY CODED, AND FULLY SUPPORTED BY DOCUMENTATION. TO ENSURE THE ONGOING ACCURACY OF THE GENERAL LEDGER AND PROJECT RECORDS, THE CITY WILL IMPLEMENT ROUTINE RECONCILIATION AND REVIEW PROCEDURES THAT TIE AMOUNTS RECORDED IN CASELLE (INCLUDING PROJECT ACCOUNTING ACTIVITY) TO SUPPORTING DOCUMENTATION AND REIMBURSEMENT ACTIVITY AND WILL CORRECT ANY MISCODING OR OMISSIONS PROMPTLY. THE CITY WILL ALSO UPDATE WRITTEN GRANT ACCOUNTING PROCEDURES AND PROVIDE TRAINING TO STAFF INVOLVED IN PURCHASING, ACCOUNTS PAYABLE, AND GRANT ADMINISTRATION TO REINFORCE CODING REQUIREMENTS, DOCUMENTATION STANDARDS, AND REVIEW RESPONSIBILITIES.

View Audit 396984

Finding 1205257 (2025-001)

Material Weakness 2025

Old Towne Square, Inc.

OK

Internal Control / Segregation of Duties Eligibility HUD Housing Programs

OLD TOWNE SQUARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 AND 2024 Old Towne Square, Inc 609 SW F Avenue Lawton, OK 73501 Telephone: (580) 353-7392 Fax: (580) 353-6111 Corrective Action Plan Finding: 2025-001-Lack of Adequate Quality Control Regarding Tenant Procedures- Eligibility Cond...

OLD TOWNE SQUARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 AND 2024 Old Towne Square, Inc 609 SW F Avenue Lawton, OK 73501 Telephone: (580) 353-7392 Fax: (580) 353-6111 Corrective Action Plan Finding: 2025-001-Lack of Adequate Quality Control Regarding Tenant Procedures- Eligibility Condition: The quality of supervision over tenant file functions, such as calculating tenant rent and Housing Assistance Payments should be timely and sufficient to find errors in calculations or mis-application or mis-understanding of procedures. Corrective Action Planned: I am Rita Love, Executive Director. We will comply with the auditor’s recommendation. Person responsible for corrective action: Anna Richman, Executive Director Telephone: (580) 353-7392 Old Towne Square, Inc. Fax: (580) 353-6111 609 SW F Avenue Lawton, OK 73501 Anticipated Completion Date: June 30, 2026

View Audit 396966

Finding 1205254 (2025-002)

Material Weakness 2025

Action for Children

OH

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.303

We will be hiring an accountant to assist with the workload of submitting reports in a timely manner. This addition to the team will help ensure that all deadlines are met and improve overall efficiency.

View Audit 396956

Finding 1205253 (2025-001)

Material Weakness 2025

Beaufort County

NC

Eligibility Internal Control / Segregation of Duties

None reported. Finding 2025-001 Name of contact person: Corrective Action: Staff will continue to receive training on the importance of maintaining complete and accurate files. Training will be focused on current resource audit findings as well as income calculation. Case file documentation should c...

None reported. Finding 2025-001 Name of contact person: Corrective Action: Staff will continue to receive training on the importance of maintaining complete and accurate files. Training will be focused on current resource audit findings as well as income calculation. Case file documentation should clearly outline the steps taken by caseworkers when determining eligibility. Checklists have been established to address errors cited during audits and are required at both applications and recertifications. As policies change or additional recommendations are issued by the State, these checklists will be updated to ensure staff remain aware of current requirements and procedures. BEAUFORT COUNTY Corrective Action Plan For the Year Ended June 30, 2025 Section II - Financial Statement Findings Section III - Federal Award Findings and Question Costs NORTH CAROLINA Amy Spring, Income Maintenance Administrator Supervisors will ensure that all staff complete the training required provided by the Division of Health Benefits. In addition, supervisors will offer supplemental training when needed to ensure staff maintain a thorough understanding of both current and riewly issued policies, as policy guidance is continually updated. Internal reviews of records will be conducted to ensure proper documentation is maintained for all cases. Our Quality Control Specialist has been completing second-party reviews for over a year. Policy changes throughout the year often requiring system updates. When this occurs, NCFAST training will also be provided to ensure that system procedures align with policy requirements. The Quality Control Specialist will continue to collaborate with supervisors to ensure staff are knowledgeable about common error trends to prevent recurring mistakes. Although errors are categorized as Significant Deficiencies, Beaufort County continues to show a steady decrease in errors across recent fiscal years. In fiscal year 2021-2022, there were 21 errors; in 2022-2023, there were 13; and in 2023-2024, there were 11. Currently, there are 6 errors for fiscal year 2024-2025 . Staff continue to prioritize accuracy in determining eligibility for the citizens of Beaufort County.BEAUFORT COUNTY Corrective Action Plan For the Year Ended June 30, 2025 NORTH CAROLINA BOARD OF COMMISSIONERS Frankie Waters, Chairman Jerry E. Langley, Vice Chairman Ed Booth Stan Deatherage John Rebholz Hood Richardson Randy Walker COUNTY OFFICIALS Brian M. Alligood, County Manager Katie Mosher, Clerk to the Board Anita Radcliffe, Finance Director David Francisco, County Attorney Proposed completion date: Corrective Actions for Finding 2025-001 also apply to State Award Findings. Section IV - State Award Findings and Question Costs Section III - Federal Award Findings and Question Costs (continued) Training was provided to all Medicaid staff on November 13, 2025, to review the findings and corrective action items. The agenda and sign-in sheets will be attached to the Corrective Action Plan. In addition, weekly training will continue to be held to review policy updates, NCF FAST changes, and common errors identified during second-party reviews. BEAUFORT COUNTY ADMINISTRATION BUILDING 121 West 3rd Street * Washington, North Carolina 27889 * Phone (252) 946-0079 * Fax (252)-946-7722 170 BOARD OF COMMISSIONERS Frankie Waters, Chairman Jerry E. Langley, Vice Chairman Ed Booth Stan Deatherage John Rebholz Hood Richardson Randy Walker COUNTY OFFICIALS Brian M. Alligood, County Manager Katie Mosher, Clerk to the Board Anita Radcliffe, Finance Director David Francisco, County Attorney BEAUFORT COUNTY ADMINISTRATION BUILDING 121 West 3rd Street * Washington, North Carolina 27889 * Phone (252) 946-0079 * Fax (252)-946-7722 169

View Audit 396955

Finding 1205242 (2025-004)

Material Weakness 2025

Metropolitan School District of Southwest Allen County

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

Finding 2025-004 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Participation of Private School Children Summary of Finding: The School Corporation did not provide supporting documentation for the amounts disbursed for Participation of Private School C...

Finding 2025-004 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Participation of Private School Children Summary of Finding: The School Corporation did not provide supporting documentation for the amounts disbursed for Participation of Private School Children. No time sheets or logs were provided to support the hours paid to employees for working with the Private School Children. Contact Person Responsible for Corrective Action: Randi Libby, Chief Operating Officer Contact Phone Number and Email Address: (260)431-2030, rlibby@sacs.k12.in.us Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement procedures to ensure consistent documentation supporting Title I services provided to non-public school students. All Title I staff providing services to non-public schools will be required to submit consistent, detailed timesheets documenting hours and/or days worked by non-public school, activity, and grant year. Timesheets will be completed, reviewed, and approved prior to payroll processing. The Payroll Manager will not process payroll for Title I non-public services unless the required timesheets are submitted and approved. Approved timesheets will be retained in the payroll files and organized by payroll dates, and will be made available for audit review. Anticipated Completion Date: July 1, 2026 _________________________ _Randi Libby (Signature) _______Chief Operating Officer __ (Title) __________January 7, 2026__________ (Date)

View Audit 396929

Corrective Action Plans

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