Corrective Action Plans

Finding 1154885 (2024-002)

Material Weakness 2024

MA

Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs

Corrective Action Taken:Although the Business Office has created a Federal Grants Compliance Manual, we are unable to follow the manual with fidelity due to the lack of adequate staffing. The District will continue to request additional staff during the next budget cycle.

View Audit 367221

Finding 1154884 (2024-001)

Material Weakness 2024

Kaukauna Housing Authority

WI

Internal Control / Segregation of Duties Reporting

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

View Audit 367218

Finding 1154883 (2024-006)

Material Weakness 2024

Durham Public Schools

NC

Subrecipient Monitoring Cash Management Material Weakness

Contact Person: Jeremy Teetor, Chief Financial Officer Corrective Action Plan: The Board of Education will implement controls and procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to kee...

Contact Person: Jeremy Teetor, Chief Financial Officer Corrective Action Plan: The Board of Education will implement controls and procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completetion Date: Immediately

View Audit 367217

Finding 1154866 (2024-004)

Material Weakness 2024

Toledo Area Regional Transit Authority

OH

Questioned Costs Cash Management Material Weakness § 200.305

Condition: During our testing, we identified one reimbursement request that included a check that was not paid as it was voided and paid with a subsequent check, which was also requested for reimbursement. Planned Corrective Action: Effective 6/1/2025, TARTA implemented a new ERP system that will al...

Condition: During our testing, we identified one reimbursement request that included a check that was not paid as it was voided and paid with a subsequent check, which was also requested for reimbursement. Planned Corrective Action: Effective 6/1/2025, TARTA implemented a new ERP system that will allow us to electronically control, accumulated, and monitor all transaction related to our grant draws in accordance with 2 CFR 200.305 going forward. Contact person responsible for corrective action: James Karasek Anticipated Completion Date: 6/1/2025

View Audit 367202 Questioned Costs: $1

Finding 1154861 (2024-003)

Material Weakness 2024

Housing Authority of Trempealeau County

WI

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Eligibility § 200.303

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We agree that implementing an independent review process will strengthen accuracy and compliance with Rural Development requirements. Actions taken or planned The organization will as...

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We agree that implementing an independent review process will strengthen accuracy and compliance with Rural Development requirements. Actions taken or planned The organization will assign preparation and review of RD Form 3560-8 and HUD Form 50058 to different staff members. Anticipated completion date September 30, 2025

View Audit 367201

Finding 1154860 (2024-002)

Material Weakness 2024

Housing Authority of Trempealeau County

WI

Internal Control / Segregation of Duties

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. Actions taken or planned The Board of Commissioners and management have reviewed the current duties of the Authority staff and segregated as much as possible with limited staff. Addit...

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. Actions taken or planned The Board of Commissioners and management have reviewed the current duties of the Authority staff and segregated as much as possible with limited staff. Additionally, the Authority contracts with a 3rd party fee accountant to reconcile the bank statements monthly ( in addition to the Executive Director). The Board of Commissioners receives and reviews the monthly disbursement listing. The Board of Commissioners will continue to monitor rental and cash flow activities reported by accounting personnel monthly. Anticipated completion date September 30, 2025

View Audit 367201

Finding 1154850 (2024-001)

Material Weakness 2024

City of Cheney

WA

Questioned Costs Reporting Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Cheney January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 20...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Cheney January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal allowable costs, matching and reporting requirements, and it did not comply with federal allowable costs and matching requirements. Name, address, and telephone of City contact person: Cindy Niemeier, Finance Director 609 2nd Street Cheney, WA 99004 509-498-9215 Corrective action the auditee plans to take in response to the finding: The City of Cheney recognizes the error in classifying a grant received from the Washington State Department of Commerce as a state grant rather than a federal pass through grant, which makes this funding source ineligible as matching funds in the funding awarded from the Department of Reclamation. The City has contacted the Department of Reclamation federal program to disclose the error and determine the required corrective action. The City of Cheney has proposed replacing the submitted reimbursement requests with City expenses as allowable matching expenses. The City is currently waiting on the Department of Reclamation for direction. The 2024 reporting error was corrected in 2025. Future projects with multiple funding sources will continue to be managed by the individual departments. The additional internal control will require the departments to meet quarterly with Finance to conduct internal audits of the reimbursement requests and completed reporting. Anticipated date to complete the corrective action: December 31, 2025

View Audit 367195 Questioned Costs: $1

Finding 1154849 (2024-003)

Material Weakness 2024

Isaac Elementary School District No. 5

AZ

Material Weakness Reporting Equipment & Real Property Management

Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: Since July 2025 the District has implemented processes to ensure accurate...

Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: Since July 2025 the District has implemented processes to ensure accurate and timely reporting. The District finds frequent journal adjustments to be problematic and an indication of inaccurate reporting. The District’s Completion Reports will be will be timely filed and supported by the accounting data.

View Audit 367184

Finding 1154848 (2024-002)

Material Weakness 2024

Isaac Elementary School District No. 5

AZ

Allowable Costs / Cost Principles Material Weakness Reporting

Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: Since July 2025 the District has implemented processes to ensure accurate...

Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: Since July 2025 the District has implemented processes to ensure accurate and timely reporting. The District finds frequent journal adjustments to be problematic and an indication of inaccurate reporting. The District’s Annual Financial Report (AFR) will be timely filed and supported by the accounting data.

View Audit 367184

Finding 1154847 (2024-001)

Material Weakness 2024

Isaac Elementary School District No. 5

AZ

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Program Names/Assistance Listing Titles: Assistance Listing Numbers: Title I Grants to Local Educational Agencies 84.010 Education Stabilization Fund 84.425C Education Stabilization Fund 84.425D Education Stabilization Fund 84.425U Education Stabilization Fund 84.425W Contact Person: James Serbin, C...

Program Names/Assistance Listing Titles: Assistance Listing Numbers: Title I Grants to Local Educational Agencies 84.010 Education Stabilization Fund 84.425C Education Stabilization Fund 84.425D Education Stabilization Fund 84.425U Education Stabilization Fund 84.425W Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: Since April 2025, Federal & State grant expenditures are verified to conform to the grant applications. Budget revisions are requested and approved before expenditures are made. After reconciling expenditures to the ADE approved grant detail, timely reimbursement requests are made. Journal entries are expected to contain adequate detail and justification and Grant personnel now report to the Business Manager and Chief Financial Officer where they receive ongoing support, training and supervision. The District intends to be in compliance with 2 CFR Part 200.303 during the 2026 fiscal year.

View Audit 367184

Finding 1154833 (2024-008)

Material Weakness 2024

El Programa Hispano Catolico

OR

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Director of Finance and Accounting Manager began implementing process and procedures to ensure all invoices are filed in a timely manner to funders in July 2024. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instr...

The Director of Finance and Accounting Manager began implementing process and procedures to ensure all invoices are filed in a timely manner to funders in July 2024. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instructed to save on SharePoint all communication with funders regarding changes of when invoices are to be filed when the instructions differ from the agreement. EPHC has been behind on financial statements and previously were not able to submit the semi-annual financial statements. As of June 30, 2025, the first semi-annual financial statements was submitted.

View Audit 367181

Finding 1154832 (2024-007)

Material Weakness 2024

El Programa Hispano Catolico

OR

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Director of Finance and Accounting Manager began implementing process and procedures to ensure all invoices are filed in a timely manner to funders in July 2024. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instr...

The Director of Finance and Accounting Manager began implementing process and procedures to ensure all invoices are filed in a timely manner to funders in July 2024. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instructed to save on SharePoint all communication with funders regarding changes of when invoices are to be filed when the instructions differ from the agreement. To ensure timely submission of the performance reports, EPHC will use Sales Force software to track all due dates. This system will send reminders and will record submission dates. To ensure review of all performance reports, procedures will be put in place outlining roles and responsibilities of report preparation by managers and review by Program Directors.

View Audit 367181

Finding 1154831 (2024-006)

Material Weakness 2024

El Programa Hispano Catolico

OR

Special Tests & Provisions Eligibility Significant Deficiency

EPHC has long term employees that joined the organization when it was a program of Catholic Charities. EPHC does not maintain these records for employees that began with Catholic Charities. In early FY2026, EHPC will complete background checks on long term employees to ensure we maintain the proper ...

EPHC has long term employees that joined the organization when it was a program of Catholic Charities. EPHC does not maintain these records for employees that began with Catholic Charities. In early FY2026, EHPC will complete background checks on long term employees to ensure we maintain the proper documentation.

View Audit 367181

Finding 1154830 (2024-005)

Material Weakness 2024

El Programa Hispano Catolico

OR

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

The delegates from the board did receive the 40-hour training prior to entering the board but were unable to provide certification proof. Moving forward a new process of policy with record keeping guidance will be implemented to ensure the documentation is kept on file. For training courses that do ...

The delegates from the board did receive the 40-hour training prior to entering the board but were unable to provide certification proof. Moving forward a new process of policy with record keeping guidance will be implemented to ensure the documentation is kept on file. For training courses that do not provide a completion certificate, Board members will prepare a memo with self-attestation of completion for our records.

View Audit 367181

Finding 1154829 (2024-004)

Material Weakness 2024

El Programa Hispano Catolico

OR

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Moving forward a new process of policy with record keeping guidance will be implemented to ensure the documentation is kept on file. For training courses that do not provide a completion certificate, staff will prepare a memo with self-attestation of completion for our records.

View Audit 367181

Finding 1154813 (2024-002)

Material Weakness 2024

Yerington Paiute Tribe Governmental Services Department

NV

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2024-002 The Tribe has increased the pay of our Human Resources Director in order to employ a qualified applicant and reduce turnover of employees in this position. The Tribe has set internal controls with paper and digital files which will create consistency with paperwork retention, and make paper...

2024-002 The Tribe has increased the pay of our Human Resources Director in order to employ a qualified applicant and reduce turnover of employees in this position. The Tribe has set internal controls with paper and digital files which will create consistency with paperwork retention, and make paperwork easy to find. The finance department has absorbed part of HR responsibilities to continue following the correct processes of file retention until HR director is hired, and authorized for records management systems of HR towards consulting and digital management. Yasmin Mahony – Deputy Administrator of Fiscal Operations December 2025

View Audit 367173

Finding 1154812 (2024-004)

Material Weakness 2024

Watonwan County

MN

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.303

Finding Number: 2024-004 Finding Title: Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Erin Marks, Accounting & Support Services Supervisor - Main Contact Persons involved: Kim Giese, Fiscal Officer and Joan Stordalen, Social Services S...

Finding Number: 2024-004 Finding Title: Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Erin Marks, Accounting & Support Services Supervisor - Main Contact Persons involved: Kim Giese, Fiscal Officer and Joan Stordalen, Social Services Supervisor Corrective Action Planned: Regarding the DHS-3220.3 Local Collaborative Time Study (LCTS) Cost Schedule, it was discovered that the Sexual Reproductive Health Services Grant Award was not accurately reported on the LCTS Cost Schedule due to the misguidance from MN Department of Health (MDH) and the interpretation of Watonwan County. After clarification from MDH, all SRHS funds will be reported as state funds only and should not be reflected on the LCTS reporting. Fiscal Officer will amend the last 4 quarters of the LCTS reporting to reflect that change. Moving forward, we will retain documentation from MDH showing SRHS funds are state only funds, regardless of what our grant agreement shows, and ensure that this funding source is not reported on the LCTS reporting in the future. Fiscal Officer will continue to complete the quarterly LCTS reporting, while the Accounting & Support Services Supervisor will review and sign off on it. Regarding the late submission of the 2024 Annual Collaborative Report. This report is emailed and completed by the LCTS Coordinator. Watonwan County's LCTS Coordinator is our Social Services Supervisor. To ensure on time submission of the Annual Collaborative Report, that is due on April 30 each year, a reminder will be added to both the Social Services Supervisor and the Accounting & Support Services Supervisor's Outlook calendars for a reminder beginning April ist giving time to complete and submit the report prior to April 30th. Anticipated Completion Date: 9/12/2025 - Reporting 4/30/2026 - Late Submission

View Audit 367172

Finding 1154811 (2024-003)

Material Weakness 2024

Watonwan County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-003 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Jodi Halvorson Corrective Action Planned: Verification of Citizenship/assets: We will have discussions at our next unit meeting about makin...

Finding Number: 2024-003 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Jodi Halvorson Corrective Action Planned: Verification of Citizenship/assets: We will have discussions at our next unit meeting about making sure all health care cases have their citizenship verified. We will also have training on the policy regarding verifying vehicles if there is more than one in the household. Anticipated Completion Date: 9/15/25 we will have the unit meeting

View Audit 367172

Finding 1154810 (2024-002)

Material Weakness 2024

Watonwan County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-002 Finding Title: Eligibility - METS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Jodi Halvorson Corrective Action Planned: Timelines: This error occurred from a worker that is no longer in our agency. It was discovered af...

Finding Number: 2024-002 Finding Title: Eligibility - METS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Jodi Halvorson Corrective Action Planned: Timelines: This error occurred from a worker that is no longer in our agency. It was discovered after the worker left that the application was filed away without processing. This is not our policy, and we will be discussing the importance of program timelines in our unit meeting. Verification of Citizenship status (error with SSN entry): This case was received from a previous county. The SSN was entered incorrectly which did not produce citizenship verification in the system. It was noted that there was a birth certificate on file, but METS case files do not get transferred between counties, so we did not have the birth certificate. The SSN was corrected which was able to ping the verification of the citizenship. Going forward, for the next 3 months we will be looking at each case that is transferred into our county to make sure the citizenship has been verified and if not, request the birth certificate or other verification. After the initial 3 months, we plan to do random case checks. Anticipated Completion Date: 9/15/25 we will have the unit meeting and discuss timelines 12/31/25 will be our 3-month goal of checking transferred in cases for citizenship

View Audit 367172

Finding 1154809 (2024-001)

Material Weakness 2024

Housing Authority of the City of Decatur, Georgia

GA

HUD Housing Programs Eligibility Material Weakness

CORRECTIVE ACTION PLAN August28, 2025 Cognizant oversight agency: U.S. Department of Housing and Urban Development The Housing Authority of the City of Decatur, Georgia respectfully submits the following corrective action plan for the year ended December 31 , 2024. Audit Firm: CohnReznick LLP 3560 L...

CORRECTIVE ACTION PLAN August28, 2025 Cognizant oversight agency: U.S. Department of Housing and Urban Development The Housing Authority of the City of Decatur, Georgia respectfully submits the following corrective action plan for the year ended December 31 , 2024. Audit Firm: CohnReznick LLP 3560 Lenox Road, Suite 2900 Atlanta, Georgia 30326 Audit period: for the year ended December 31, 2024 The finding from the December 31 , 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING-FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2024-001 Housing Voucher Cluster -AL Nos. 14.871 , 14.879 Recommendation: the Authority reviews its internal controls to reduce the risk of unauthorized access to and/or misuse of PII contained within the EIV reports in the future to ensure compliance with eligibility requirements. Action Taken: As part of the Authority's standard internal controls, all HCV employees with access to EIV are required to sign the Rules of Behavior and complete HUD's annual cybersecurity training. In addition, the Authority maintains physical security measures and general IT controls onsite to reduce risks associated with unauthorized access. Since the incident occurred, the Authority has implemented several additional measures to strengthen data protection practices. Specifically: •Issued a new Information Protection Policy and Confidentiality Agreement, which all employees are required to review and sign. ·Conducted an all-staff training session to review the new policy in detail and reinforce best practices for safeguarding participant information. •The Chief Executive Officer reiterated the Authority's commitment to data security and emphasized that any violation of information protection policies will result in disciplinary action, up to and including termination of employment, as well as potential legal prosecution. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Larry H. Padilla, CEO at 404-270-2101. Larry H. Padilla CEO/Executive Director

View Audit 367171

Finding 1154235 (2024-001)

Material Weakness 2024

People Acting in Community Endeavors, Inc.

MA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting

Management strives to operate within a model of continuous improvement and will review and improve processes appropriately to provide for timely reporting on a go-forward basis.

View Audit 367150

Finding 1154221 (2024-004)

Material Weakness 2024

Kandiyohi County

MN

Student Financial Aid Eligibility Reporting § 200.303

CASEFILE REVIEW (2023-005) Recommendation: It is recommended the County review case files on a periodic basis throughout the year and document the reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County...

CASEFILE REVIEW (2023-005) Recommendation: It is recommended the County review case files on a periodic basis throughout the year and document the reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work at this area and internal controls to achieve the overall goal. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2025

View Audit 367140

Finding 1154219 (2024-006)

Material Weakness 2024

Kandiyohi County

MN

Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency § 200.303

SSIS ACTIVITIES ALLOWED/ALLOWABLE COSTS (2023-009) Recommendation: It is recommended that the County implement procedures to document review of disbursements when not able to show an electronic approval in the SSIS system. Explanation of disagreement with audit finding: There is no disagreement with...

SSIS ACTIVITIES ALLOWED/ALLOWABLE COSTS (2023-009) Recommendation: It is recommended that the County implement procedures to document review of disbursements when not able to show an electronic approval in the SSIS system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to document review for all SSIS disbursements. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2025

View Audit 367140

Finding 1154218 (2024-005)

Material Weakness 2024

Kandiyohi County

MN

Student Financial Aid Reporting Significant Deficiency § 200.303

FOSTER CARE REPORTING (2023-008) Recommendation: It is recommended that the County implement procedures to review the foster care report and retain evidence of the review on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respons...

FOSTER CARE REPORTING (2023-008) Recommendation: It is recommended that the County implement procedures to review the foster care report and retain evidence of the review on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will start printing a coversheet for the Fiscal Supervisor to sign and retain physical evidence of the review being done. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2025

View Audit 367140

Finding 1154183 (2024-004)

Material Weakness 2024

Lawrence County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

August 20, 2025 FINDING 2024-004 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Audit Findings: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Martha L. Arnold-Turner Contact Phone Number and Email Address: 812-275-3111, mturner@...

August 20, 2025 FINDING 2024-004 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Audit Findings: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Martha L. Arnold-Turner Contact Phone Number and Email Address: 812-275-3111, mturner@lawrencecounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The county corrective action plan will be designed to implement a proper system of internal controls that will ensure compliance with the Reporting requirements of the grant. - The County will implement internal controls that will prevent or correct noncompliance. For all Federal grants that require reports, after one person prepares the report, another person will review the report for accuracy and completeness prior to it being submitted. Anticipated Completion Date: 12/31/2025

View Audit 367099

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