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Finding 1179437 (2025-003)
Material Weakness 2025
Municipality of Naranjito
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Meyleen Hernández, Finance Director Phone: (787) 869 – 2200 Finding Reference Number: 2025-003 Federal Award: Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027) Compliance Requirement: Reporting (L) Type of Finding: Significant Deficiency (SD), Instance of Noncompliance (NC) Description of Finding: In our Reporting Test, we evaluated the Project and Expenditure Report submitted to the U.S. Department of Treasury during fiscal year 2024-2025. During our audit procedures, we identified differences between the amounts reported as current period expenditures, and the amounts recognized in the accounting system. Additionally, during the fiscal year the Municipality received new funds called Service of Excellence to Citizens also related to the Coronavirus State and Local Fiscal Recovery Funds Program. This allocation was granted through the Puerto Rico Fiscal Agency and Financial Advisory Authority. In our Reporting Test, we evaluated six (6) reports and could not validate their submission. Auditor’s Recommendations: We recommend training for the authorized personnel who administer the program, to better understand the reporting requirements and prepare timely reports. The Municipality should establish a monitoring system to ensure compliance with requirements established by the passthrough agency such as: submitting the reports during the required time frame and where the fund expenses will be reported as incurred. This will ensure better control of the program. Corrective Action: The authorized personnel understand the reporting requirements. We are in the process of training additional personnel to have more resources to comply with all reporting requirements. The Finance Department is working with external consultants to address this situation, and be able to comply with all reports as required. Name of Contact Person: Meyleen Hernández Rivera, Finance Director Projected Completion Date: June 30, 2026
View Audit 391846
Finding 1179425 (2025-001)
Material Weakness 2025
Anson County
NC
Eligibility Internal Control / Segregation of Duties
Anson County Finance Department 101 S. Greene Street, Suite 238 Wadesboro, NC 28170 None reported Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Corrective Actions for findings 2025-001 also apply to the State Award findings. Section IV- State Awa...
Anson County Finance Department 101 S. Greene Street, Suite 238 Wadesboro, NC 28170 None reported Name of Contact Person: Nia Broadway, Medicaid Manager Corrective Action: Proposed Completion Date: Corrective Actions for findings 2025-001 also apply to the State Award findings. Section IV- State Award Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs Corrective Action Plan 2/13/2026 Inadequate Request for Information Management will meet with staff on November 13, 2025, to discuss and train on findings from the Single County Audit All staff responsible for Single County Finding were placed on work plan related to the finding. For the next 60 days 50% of all Medicaid Staff work will have a complete Second Party and the findings will be discussed with the individual staff and training for all Staff based off the findings. For the Year Ended June 30, 2025 Section II - Financial Statement Findings Finding: 2025-001 124
View Audit 391837
Finding 1179396 (2025-001)
Material Weakness 2025
Cedar County
IA
Internal Control / Segregation of Duties
The County Sheriff should review the operating procedures of the office to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials.
The County Sheriff should review the operating procedures of the office to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials.
View Audit 391797
Finding 1179395 (2025-001)
Material Weakness 2025
Washington County
NC
Eligibility Internal Control / Segregation of Duties
None reported. Finding: 2025-001 Inaccurate Resources Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: For the Year Ended June 30, 2025 Corrective Action Plan Section II. Financial Statement Findings Section III. Federa...
None reported. Finding: 2025-001 Inaccurate Resources Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: For the Year Ended June 30, 2025 Corrective Action Plan Section II. Financial Statement Findings Section III. Federal Award Findings and Questioned Costs Corrective Actions for Finding 2025-001 also apply to State Award Findings. Section IV - State Award Findings and Question Costs Staff were re-trained on effective date of change, and how to verify those dates are correct in NC FAST before the continuation of case processing, along with how to verify resources and the proper way to request information and what information is vital to case processing. Policy and procedures were used to ensure staff are trained appropriately. Second party reviews will continue to occur to ensure dates are correct in NC FAST, and second party reviews have increased to target 100% of all applications. The majority of cases found in error were in error prior to this training in December of 2024. Re-training occurs monthly during staff meetings to continue to improve outcomes. More difficult eligibility determination like those involving Special Needs Trust or Pooled Trust will be assigned to senior staff for processing and will immediately be second partied by the supervisor to ensure that resources and income are accounted for properly. Any noted discrepancies will be consulted with State Operation Support Team during processing of case. Second party reviews will continue to occur to ensure accuracy on information entered, including the use of resources. Trainings were completed by December 31, 2024, monthly staff meetings have been used to reinforce those training materials. 136
View Audit 391795
Finding 1179394 (2025-001)
Material Weakness 2025
Hyde County
NC
Eligibility Internal Control / Segregation of Duties
None reported Name of Contact Person: Heather Owens - Medicaid Supervisor Corrective Action: Proposed Completion Date: Corrective actions for findings 2025-001 also apply to the State Awards findings. Section IV - State Award Findings and Questioned Costs All cases now undergo two separate superviso...
None reported Name of Contact Person: Heather Owens - Medicaid Supervisor Corrective Action: Proposed Completion Date: Corrective actions for findings 2025-001 also apply to the State Awards findings. Section IV - State Award Findings and Questioned Costs All cases now undergo two separate supervisory checks: One before the worker disposes of the case. A second check after disposal and worker sign-off to confirm that every identified correction was fully completed. This double-verification step was implemented immediately upon discovery of the issue. Each caseworker now receives a personalized checklist based on errors identified in their secondparty reviews. Workers must complete and submit this checklist at the time of review to acknowledge and address recurring issues. Immediate staff meetings were held to review audit findings and relevant policy. Additional training on correct income rules for recertifications is being developed (due to repeated findings). The supervisor has drafted the material, which will be submitted to State staff for review and approval. Training will be delivered to the entire team no later than the end of December 2025 (subject to State review timeline and holiday schedule). Weekly team meetings continue to cover Medicaid policy updates. Individual one-on-one meetings are held with each worker to review second-party errors, clarify policy, and provide coaching. A lead worker has been designated and is actively in training. The lead worker is already assisting with case staffing and troubleshooting while continuing to deepen her knowledge (particularly in the more complex Adult Medicaid program). Full lead-worker responsibilities are expected to be in place within the next six months. Second-party reviews now include checks of other active cases in the household or agency to ensure required changes are addressed and reported. This practice is reinforced with staff and monitored for compliance. The supervisor will complete a full review of pending COVID-related cases by the end of January 2026, followed by targeted team training on proper ongoing handling. All trainings and policy implementations will be completed by end of January 2026. Finding: 2025-001 Section III - Federal Award Findings and Questioned Costs Corrective Action Plan For Year Ended June 30, 2025 Section II - Financial Statement Findings 159
View Audit 391788
Finding 1179393 (2025-001)
Material Weakness 2025
Warrensburg-Latham Cusd 11
IL
Material Weakness Reporting Internal Control / Segregation of Duties
Finding 2025 – 001: Restatement to Net Position for Capital Assets Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct capital assets due to a new appraisal. Plan: The District implemented a new capital asset appraisal in order to have accurat...
Finding 2025 – 001: Restatement to Net Position for Capital Assets Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct capital assets due to a new appraisal. Plan: The District implemented a new capital asset appraisal in order to have accurate historical records of all assets owned by the District. These schedules will be updated on an annual basis to reflect accurate reporting requirements. Anticipated Date of Completion: Fiscal Year 2026 Name of Contact Person: Kirsten Perkins, Director of Finance and Human Resource Management Response: The District implemented a new capital asset appraisal in order to accurately reflect historical asset detail. The District will work to update these schedules, including accumulated depreciation on an annual basis. 13
View Audit 391783
Finding 1179387 (2025-001)
Material Weakness 2025
Cedar Ridge School District
AR
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
The Federal Programs Director, Paula Lovell, will ensure that all employees paid with Title I funds are assigned to eligible Title I positions. Paula Lovell will hold a monthly review meeting with the District Treasurer, Kathryn Powell, to review and monitor Title I expenditures and verify that all ...
The Federal Programs Director, Paula Lovell, will ensure that all employees paid with Title I funds are assigned to eligible Title I positions. Paula Lovell will hold a monthly review meeting with the District Treasurer, Kathryn Powell, to review and monitor Title I expenditures and verify that all salary and benefit payments charged to the program are appropriate.
View Audit 391757
Finding 1179386 (2025-002)
Material Weakness 2025
MacOupin County Public Health Department
IL
Special Tests & Provisions Internal Control / Segregation of Duties
Condition: During the compliance testing of the Uniform Guidance "Special Tests and Provisions - Sliding Fee Discounts" two (2) selections out of a sample size of forty (40) used the incorrect calculation of income from the proof of income and applied the incorrect sliding fee. Plan: Management will...
Condition: During the compliance testing of the Uniform Guidance "Special Tests and Provisions - Sliding Fee Discounts" two (2) selections out of a sample size of forty (40) used the incorrect calculation of income from the proof of income and applied the incorrect sliding fee. Plan: Management will ensure that all information is collected and input into the billing system correctly in order to avoid patients getting charged incorrect amounts for services. Anticipated Date of Completion: March 31, 2026. Name of Contact Person: Lori Sanson, CFO. Management's Response: Management is implementing weekly chart auditing of encounters from the prior week. These reviews will include a review of the client's financial information which includes assessment of the sliding fee scale paperwork completed, whether we have obtained proof of income, if the sliding fee was entered into the billing system, if the sliding fee adjustments are applied, if payment was collected, insurance information, and the client's balance. These audits will be sent to front office staff for corrections (if needed) or the CFO for review on a monthly basis. In addition, MCPHC Supervisors will obtain a monthly report of the clients that have not turned in proof of income in order to proactively reach out either by phone, email or mail and attempt to obtain the information.
View Audit 391750
Finding 1179377 (2025-001)
Material Weakness 2025
Davie County, North Carolina
NC
Significant Deficiency Internal Control / Segregation of Duties
Name of Contact Person: Robin M. West, Assistant County Manager/Chief Financial Officer Corrective Action/Management Response: Davie County Health and Human Services staff will review documentation supporting claims entered into the NC Fast Enterprise Program Integrity (“EPI”) system for accuracy an...
Name of Contact Person: Robin M. West, Assistant County Manager/Chief Financial Officer Corrective Action/Management Response: Davie County Health and Human Services staff will review documentation supporting claims entered into the NC Fast Enterprise Program Integrity (“EPI”) system for accuracy and completeness. The supervisor reviews all 1682 forms for accuracy and quality control prior to entering the claim into NCFAST. The cases identified in error were the result of training and processing issues related to a former employee. DSS will properly train employees and address any future processing issues immediately through quality control procedures. Proposed Completion Date: Immediately and ongoing.
View Audit 391729
Finding 1179376 (2025-007)
Material Weakness 2025
Salem Community School Corporation
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
FINDING 2025-007 Finding Subject: BRIC: Building Resilient Infrastructure and Communities – Internal Controls Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We ...
FINDING 2025-007 Finding Subject: BRIC: Building Resilient Infrastructure and Communities – Internal Controls Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: This grant was fully expended in 2024. Going forward, the current treasurer will work closely with the grant administrator, whether within corporation or an outside source, when compiling all claims, disbursements and reporting for any given project, including BRIC programs. Internal controls will be incorporated at the Corporation level for future grants that use an outside Grant Administrator. Anticipated Completion Date: 2/16/2026
View Audit 391728
Finding 1179375 (2025-006)
Material Weakness 2025
Salem Community School Corporation
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
FINDING 2025-006 Finding Subject: COVID-19 - Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding...
FINDING 2025-006 Finding Subject: COVID-19 - Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: When the current treasurer was hired, the ESSER III grant was at the end of the grant cycle. The learning loss aspect was discovered toward the end of the funding. In the future, breakdowns of grant funding will be understood by the treasurer and used as a guide for expenditures, helping the grant administrators keep on track with the grant budget. In addition, internal controls will be designed to ensure compliance with requirements of grant programs, such as a secondary review by another staff member who understands the program requirements. Anticipated Completion Date: 2/16/2026
View Audit 391728
Finding 1179373 (2025-005)
Material Weakness 2025
Salem Community School Corporation
IN
Subrecipient Monitoring Cash Management Material Weakness § 200.303
FINDING 2025-005 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding ...
FINDING 2025-005 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls for reimbursement requests will include necessary documentation of expenditures from the accounting program attached to the reimbursement form for all grants. Each reimbursement request will be checked and approved by two school employees. The treasurer will keep the packet until funds are received and receipted and then the packet, with the receipt, will be filed in two places; the respective grant folder and in the monthly receipt folder. Anticipated Completion Date: 2/16/2026
View Audit 391728
Finding 1179370 (2025-004)
Material Weakness 2025
Salem Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Special Tests & Provisions § 200.303 § 200.334
FINDING 2025-004 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card, High School Graduation Rate Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@s...
FINDING 2025-004 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card, High School Graduation Rate Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: When removing students from the graduation cohort, files will be kept in two places. One will be a file of all transfers/removals from the cohort. That same information will be filed in each students’ file. These files will be kept at the high school. An internal control will be developed that will ensure that the proper documentation is retained. Anticipated Completion Date: 2/16/2026
View Audit 391728
Finding 1179368 (2025-003)
Material Weakness 2025
Salem Community School Corporation
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2025-003 Finding Subject: Title I Grants to Local Educational Agencies – Eligibility Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the f...
FINDING 2025-003 Finding Subject: Title I Grants to Local Educational Agencies – Eligibility Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Due to continued turnover in the Title I administrator position, application details have not been mastered. The treasurer and current Title I administrator are continuing to learn the process through guidance from our DOE Title I specialist and what we have learned from this audit. We will continue to work together on applying for future Title I grants and for the necessary implementation of the current Title I grant. Internal control over the processes will be developed and implemented, and will be notated with a “reviewed by” signature and date. Anticipated Completion Date: 2/16/2026
View Audit 391728
Finding 1179364 (2025-003)
Material Weakness 2025
Pillar College and Subsidiaries
NJ
Student Financial Aid Eligibility Significant Deficiency
Need Analysis Planned Corrective Action: System-generated notifications have been implemented within our student information system to flag any academic year changes or required reviews. In addition, a periodic review process of student award packages has been established to ensure funds are awarded...
Need Analysis Planned Corrective Action: System-generated notifications have been implemented within our student information system to flag any academic year changes or required reviews. In addition, a periodic review process of student award packages has been established to ensure funds are awarded accurately and in accordance with applicable awards. Person Responsible for Corrective Action Plan: Giselle Atenco, Director of Financial Aid Anticipated Date of Completion: Already Implemented
View Audit 391727
Finding 1179361 (2025-001)
Material Weakness 2025
Postville Community School District
IA
Internal Control / Segregation of Duties
Internal control deficiencies: See Finding 2025-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not ...
Internal control deficiencies: See Finding 2025-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible.
View Audit 391724
Finding 1179357 (2025-001)
Material Weakness 2025
Schaumburg Community Consolidated School District No. 54
IL
Reporting Equipment & Real Property Management Internal Control / Segregation of Duties
Finding 2025 – 001: Restatement to Net Position Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct leased capital assets, buildings, land improvements and equipment categories of capital assets that were improperly recorded in prior years. Pl...
Finding 2025 – 001: Restatement to Net Position Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct leased capital assets, buildings, land improvements and equipment categories of capital assets that were improperly recorded in prior years. Plan: The District and Assistant Superintendent will implement internal controls to properly capital assets on a timely basis prior to audit fieldwork. Anticipated Date of Completion: Fiscal Year 2026 Name of Contact Person: Steve Miller, Assistant Superintendent Management Response: The District brought in a new firm for fixed asset inventory purposes in 2025 and is implementing training for staff to assist in proper coding of purchases to reduce the need to make adjusting journal entries after year end.
View Audit 391721
Finding 1179355 (2025-001)
Material Weakness 2025
City of Urbana Illinois
IL
Cash Management Material Weakness Reporting
Finding 2025 – 001: Restatement to Fund Balance/Net Position Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct retainage payable and capital assets that were improperly recorded in prior years. Plan: The City will implement effective interna...
Finding 2025 – 001: Restatement to Fund Balance/Net Position Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct retainage payable and capital assets that were improperly recorded in prior years. Plan: The City will implement effective internal controls in order to provide an accurate assessment of reporting requirements. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Elizabeth Hannan, CFO/HR Director Management Response: Management acknowledges this comment and will work to implement and correct by the anticipated date of completion noted above.
View Audit 391715
Finding 1179269 (2025-002)
Material Weakness 2025
Catholic Charities of the Archdiocese of St. Paul and Minneapolis
MN
Special Tests & Provisions HUD Housing Programs Significant Deficiency § 200.303
Finding 2025-002 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities’ internal controls did not operate as designed, which resulted in rent reasonableness tests not being reviewed befor...
Finding 2025-002 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities’ internal controls did not operate as designed, which resulted in rent reasonableness tests not being reviewed before the rent was paid. Corrective Action Plan: The Senior Division Director (now VP of Housing) issued the Rent Reasonableness Policy (Scattered Sites) on May 14, 2025. This policy was approved by the CEO on June 3, 2025, and was disseminated to all applicable staff via the Learning Management System (Bridge). Staff are required to read and electronically sign acknowledgement of every policy sent to them via Bridge. Managers in the Scattered Site program were trained on the policy and procedure in July 2025. To ensure compliance with this policy, the VP of Housing will audit all client files at least twice annually. The first audit is scheduled for March 11, 2026. Results of the internal audit will be shared with the Compliance Department for further assessment and action. Responsible Individuals: Kristen Brown, Vice-President of Housing Anticipated Completion Date: March 31, 2026
View Audit 391668
Finding 1179257 (2025-002)
Material Weakness 2025
Managed Career Solutions Spc
CA
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Reference Number: 2025-002. Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 21.027. Federal Agency: U.S. Department of the Treasury. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Numb...
Reference Number: 2025-002. Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 21.027. Federal Agency: U.S. Department of the Treasury. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Number and Year: C-145793; FY 2025. Category of Finding: Reporting. Management acknowledges that one (1) monthly fiscal report submitted to the City of Los Angeles, EWDD, was not submitted on or before the fifteenth (15th) day of the following month. The management will ensure that the Accounting Department will strengthen its report submission process by working closely with the City of Los Angeles, EWDD to help finalize the contracts efficiently and be able to submitthe monthly fiscal reports by the 15th of the following month, in accordance with the contract. Anticipated Completion Date: March 16, 2026 Tito Maturan, Director of Finance and Technology (213) 355-5300
View Audit 391648
Finding 1179256 (2025-001)
Material Weakness 2025
Managed Career Solutions Spc
CA
Reporting Internal Control / Segregation of Duties
Reference Number: 2025-001 Federal Program Title: National Dislocated Worker Grant Program. Assistance Listing Number: 17.277 Federal Agency: U.S. Department of Labor, Employee and Training Administration. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD)...
Reference Number: 2025-001 Federal Program Title: National Dislocated Worker Grant Program. Assistance Listing Number: 17.277 Federal Agency: U.S. Department of Labor, Employee and Training Administration. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Number and Year: C-200956; FY2025. Category of Finding: Reporting. Management acknowledges that one (1) monthly fiscal report submitted to the City of Los Angeles, EWDD, was not submitted on or before the fifteenth (15th) day of the following month. The management will ensure that the Accounting Department will strengthen its report submission process by working closely with the City of Los Angeles, EWDD to help finalize the contracts efficiently and be able to submit the monthly fiscal reports by the 15th of the following month, in accordance with the contract. Anticipated Completion Date: March 16, 2026 Tito Maturan, Director of Finance and Technology
View Audit 391648
Finding 1179253 (2025-002)
Material Weakness 2025
Agwsr Community School District
IA
Internal Control / Segregation of Duties Reporting
We continue reviewing additional ways to segregate duties with limited staff.
We continue reviewing additional ways to segregate duties with limited staff.
View Audit 391631
Finding 1179247 (2025-001)
Material Weakness 2025
School Town of Speedway
IN
Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.77 § 200.78
FINDING 2025-001 Finding Subject: Title I Grants to Local Educational Agencies-Eligibility Contact Person Responsible for Corrective Action: Lance Schnaus, Assistant Superintendent Contact Phone Number and Email Address: 317-244-0236 lschnaus@speedwayschools.net Views of Responsible Officials: We co...
FINDING 2025-001 Finding Subject: Title I Grants to Local Educational Agencies-Eligibility Contact Person Responsible for Corrective Action: Lance Schnaus, Assistant Superintendent Contact Phone Number and Email Address: 317-244-0236 lschnaus@speedwayschools.net Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Management of the School Corporation will establish a proper system of internal controls and develop policies and procedures to ensure documentation is retained to support information in the Title I application. Anticipated Completion Date: Completion upon the next Title I application process. Approximately July 31, 2026
View Audit 391619
Finding 1179228 (2025-002)
Material Weakness 2025
Metropolitan School District of Washington Township
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions § 200.303 § 200.334
FINDING 2025-002 Finding Subject: Title I - Annual Report Card Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-205-3332 x 77218 pritenour@msdwt.k12.in.us Views of Responsible Officials: We disagree with the finding. Explanation and Reaso...
FINDING 2025-002 Finding Subject: Title I - Annual Report Card Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-205-3332 x 77218 pritenour@msdwt.k12.in.us Views of Responsible Officials: We disagree with the finding. Explanation and Reasons for Disagreement: In a sample of 15 students, only 3 did not have the requested supporting documentation for removal from the Cohort. As discussed with the auditors, registrars are required to remove students who are no longer in attendance at our schools within two weeks. Students without 50% attendance cannot be included in ME counts and therefore may not remain in the Cohort. Registrars make multiple attempts to obtain the reason documentation from parents when students are no longer in attendance. However, the district does not have the authority to compel parents to provide the requested documentation. INDIANA STATE
View Audit 391611
Finding 1179220 (2025-007)
Material Weakness 2025
Housing Authority of the City of Lexington, Nebraska
NE
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring
Finding 2025-007: Reporting Material Weakness/Noncompliance Special Tests and Provisions Management agrees with this finding. The required owner certified annual financial report for the Section 202 Capital Advance Program was not submitted to HUD within 90 days of fiscal year end because year end f...
Finding 2025-007: Reporting Material Weakness/Noncompliance Special Tests and Provisions Management agrees with this finding. The required owner certified annual financial report for the Section 202 Capital Advance Program was not submitted to HUD within 90 days of fiscal year end because year end financial records were not completed in time. To prevent this from happening again, management will establish a simple year end reporting calendar, assign responsibility to a designated staff member to track HUD deadlines, and work more closely with the fee accountant to ensure financial information is completed earlier and ready for timely submission. These procedures will be in place for the next fiscal year end reporting cycle.
View Audit 391607
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