Corrective Action Plans

Finding 1177005 (2024-002)

Material Weakness 2024

RI

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.403

Smithfield Housing Authority invoices are now reviewed by the Executive Director prior to approval and payment. Supervisory review has been strengthened to ensure compliance with federal cost principles. In addition, monthly reviews of program expenditures for our regular board meetings, including t...

Smithfield Housing Authority invoices are now reviewed by the Executive Director prior to approval and payment. Supervisory review has been strengthened to ensure compliance with federal cost principles. In addition, monthly reviews of program expenditures for our regular board meetings, including the Housing Voucher Cluster, are already in place. This helps to verify accuracy and appropriate allocation of costs.

View Audit 390862

Finding 1176975 (2024-003)

Material Weakness 2024

City of Warr Acres, Oklahoma

OK

Reporting Internal Control / Segregation of Duties

Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending December 31, 2024. Additionally, the City did not submit its audit report to the FAC within nine months from year ending December 31, 2024. In conjunct...

Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending December 31, 2024. Additionally, the City did not submit its audit report to the FAC within nine months from year ending December 31, 2024. In conjunction with our fiscal year 2024 audit, please see the City’s corrective action plan below: To address the audit finding, management acknowledges the finding regarding the delayed submission of the City’s audit report to both the Oklahoma State Auditor and Inspector and the Federal Audit Clearinghouse (FAC). We agree that the combination of turnover in key financial reporting positions and the impact of a natural disaster contributed to delays in completing the fiscal year 2023 financial close and subsequent filings. The City recognizes the importance of timely reporting to maintain compliance with state and federal requirements. Management is committed to strengthening internal controls, improving communication among departments, and ensuring that future audit submissions are completed within the required deadlines. The City feels the delay in this audit was caused from waiting on the Bethany–Warr Acres Public Works Authority Trust Audit to be completed for the City’s audit to be completed. City received first draft letter April 2025.

View Audit 390804

Finding 1176896 (2024-001)

Material Weakness 2024

City of Jurupa Valley

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.329

The City will enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. The City hired a new senior accountant assigned to ensure that required reports from various agencies are filed timely.

View Audit 390741

Finding 1176871 (2024-001)

Material Weakness 2024

Lifespan Corporation and Affiliates

RI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.430

Corrective Action Plan Year Ended September 30, 2024 Finding 2024-001 AL Numbers: 97.036 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Correction Action: We will identify and quantify the total amount of the labor cost overstatement. We will report our results to t...

Corrective Action Plan Year Ended September 30, 2024 Finding 2024-001 AL Numbers: 97.036 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Correction Action: We will identify and quantify the total amount of the labor cost overstatement. We will report our results to the granting agency and work with them to resolve the questioned costs by May 31, 2026. To prevent recurrence, management will revise our review control of project applications to reconcile the calculation file to invoice support to verify accuracy. Contacts: Stephen Almonte, VP of Finance and Corporate Controller Salmonte3@brownhealth.org Mark Adelman, Director Public Policy and Federal Advocacy Madelman@brownhealth.org Planned Completion Date: May 31, 2026

View Audit 390719

Finding 1176855 (2024-003)

Material Weakness 2024

City of Stamford

TX

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.328

In reference to audit finding 2024-003, wp.ich refers to submitting a project and expenditure report within the required timeframe. The city will train the city's finance department in how to file the project and expenditure report within the required timeframe by working with the city's third-party...

In reference to audit finding 2024-003, wp.ich refers to submitting a project and expenditure report within the required timeframe. The city will train the city's finance department in how to file the project and expenditure report within the required timeframe by working with the city's third-party financial consultant and the city manager.

View Audit 390700

Finding 1176853 (2024-001)

Material Weakness 2024

City of Stamford

TX

Reporting Internal Control / Segregation of Duties

In reference to the audit finding 2024-001, which refers to internal controls over financial reporting. The city is in the process of training city employees how to reconcile balance sheets on a quarterly basis . Bank reconciliation will be performed regularly; the city will utilize a third-part con...

In reference to the audit finding 2024-001, which refers to internal controls over financial reporting. The city is in the process of training city employees how to reconcile balance sheets on a quarterly basis . Bank reconciliation will be performed regularly; the city will utilize a third-part consultant to review these reconciliations. Training is being conducted by the third-party consultant and by the City Manager. The City will also strengthen its documentation retention policies to ensure all expenses are properly supported.

View Audit 390700

Finding 1176662 (2024-002)

Material Weakness 2024

Community Action Agency of Butte County, Inc.

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.302 § 200.303

Corrective Action Plan - Audit Finding 2024-002 Reportable finding considered a significant deficiency - Inadequate support for distribution of donated food 1. Documentation Procedures The Organization has updated its policies in 2025 to ensure all food distributions—including goods received, distri...

Corrective Action Plan - Audit Finding 2024-002 Reportable finding considered a significant deficiency - Inadequate support for distribution of donated food 1. Documentation Procedures The Organization has updated its policies in 2025 to ensure all food distributions—including goods received, distributed, used for on site meal preparation, and leftover items transferred to partner nonprofits—are supported by appropriate documentation. A standardized set of templates will be used to record: • Distribution logs at each location • Congregate Aggregate Feeding Reports • Documentation of leftover or transferred goods All documentation will be retained in a centralized repository accessible to program and compliance staff. ________________________________________ 2. Distribution Tracking Controls The Organization has implemented strengthened controls to ensure accurate and complete tracking of all food commodities. These controls include: • Required completion of distribution logs at all partner locations • Mandatory retention of Congregate Aggregate Feeding Reports • Reconciliation of monthly distribution activity to the Monthly Distribution Report • Documentation of discarded or transferred goods A compliance checklist is being developed to verify that all required documents are collected each month. ________________________________________ 3. Designation of Responsibility A Chief Operating Officer has been assigned responsibility for ensuring that all distribution documentation is collected, retained, and reviewed. Program staff and site partners will receive ongoing training to ensure consistent adherence to the updated tracking requirements. ________________________________________ 4. Review and Approval A formal review and approval process has been established. Monthly Distribution Reports will be reviewed by: • The Chief Operating Officer • The Warehouse Manager Any discrepancies or missing documentation will be investigated and resolved prior to monthly reporting. ________________________________________ 5. Monitoring and Follow Up Beginning in 2025, the Organization implemented ongoing monitoring procedures, including periodic internal audits of distribution files. Quarterly compliance reviews will be performed to assess adherence to documentation requirements and to identify additional training needs. The Warehouse Manager will report quarterly to senior leadership on distribution documentation compliance. Management will continue refining the new processes and providing ongoing training to ensure full, consistent adoption across all distribution sites. The Organization anticipates that these corrective actions will fully address the documentation gaps identified in the audit and strengthen internal controls moving forward. ________________________________________ Implementation Timeline All corrective action steps were initiated in 2025, and full implementation of updated procedures is ongoing. The Organization anticipates complete adoption across all distribution sites by December 31, 2026. ________________________________________ Responsible Personnel • Chief Operating Officer-Food Bank Operations: Thomas Deramore • Warehouse Manager-Food Bank Operations: Sean Conner • Chief Financial Officer: Kate Stefan • Executive Director: Timothy Hawkins ________________________________________ This Corrective Action Plan is designed to address the auditor’s findings, recommendations and prevent recurrence of similar issues to ensure compliance with Uniform Guidance documentation standards and internal control requirements ________________________________________ Signature: ________________________________________ Kate Stefan, Chief Financial Officer Community Action Agency of Butte County, Inc.

View Audit 390526

Finding 1176657 (2024-003)

Material Weakness 2024

Harrington Family Health Center

ME

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Finding: 2024-003 Condition Found: Through testing a statistically valid sample of 25 individual patient balances, we noted one instance in which the sliding fee discount applied was inconsistent with the Organization’s policy. Based on income and family size, the patient received a discount of $115...

Finding: 2024-003 Condition Found: Through testing a statistically valid sample of 25 individual patient balances, we noted one instance in which the sliding fee discount applied was inconsistent with the Organization’s policy. Based on income and family size, the patient received a discount of $115 but qualified for a discount of $215, resulting in a $100 difference. Individual(s) Responsible for Corrective Action: Tafta McCain, Interim CEO, Fraction CFO – Community Link Consulting, Financial Team Planned Corrective Action: The Organization has revised its sliding fee discount policies and has established controls that streamline the path of sliding fee documentation from time of receipt to patient notification in a spreadsheet shared between front office, financial and billing staff. All pertinent documents are uploaded and hyperlinked to the spreadsheet for easy reference. The corrective action includes implementing quarterly supervisory reviews of sliding fee discounts, defining a sample size, and documenting corrective actions when errors are identified. Additional attention will be given to areas with greater manual processing, including Dental services. Staff training has been reinforced to ensure understanding of policy requirements, and management oversight will verify that monitoring procedures are performed consistently and documented appropriately. These actions will strengthen compliance with Section 330 requirements and reduce the risk of future inconsistencies. Anticipated Completion Date: Document tracking is in progress with quarterly review to begin in April 2026.

View Audit 390525

Finding 1176656 (2024-002)

Material Weakness 2024

Harrington Family Health Center

ME

Internal Control / Segregation of Duties Reporting § 200.512 § 200.520

Finding: 2024-002 Condition Found: FAC filing for fiscal year ended March 31, 2024 was submitted late. Individual(s) Responsible for Corrective Action: Tafta McCain, Interim CEO, Fraction CFO – Community Link Consulting, Financial Team Planned Corrective Action: The late FAC filing was primarily the...

Finding: 2024-002 Condition Found: FAC filing for fiscal year ended March 31, 2024 was submitted late. Individual(s) Responsible for Corrective Action: Tafta McCain, Interim CEO, Fraction CFO – Community Link Consulting, Financial Team Planned Corrective Action: The late FAC filing was primarily the result of delays in finalizing financial statements and staff turnover. Executive leadership has addressed these issues through the corrective actions implemented under Finding 2024 001, including strengthened monthly close procedures and improved oversight of financial reporting timelines. The organization has also participated in financial technical assistance hosted by HRSA. In addition, the Organization has formalized responsibility for monitoring Single Audit and Federal Audit Clearinghouse deadlines within finance leadership, with executive level oversight to ensure compliance. The Organization has also retained a fractional CFO to provide continuity, expertise, and accountability on an ongoing basis. Management expects these actions to result in timely and compliant FAC submissions in future reporting periods. Anticipated Completion Date: Already completed with anticipated timely filing of FY 2026.

View Audit 390525

Finding 1176626 (2024-001)

Material Weakness 2024

Hopi Tribal Housing Authority

AZ

Cash Management Material Weakness Reporting

Management Response: Management concurs with the auditor’s finding and recommendation. For audit years ending on December 31, 2020, to 2024, HTHA recognizes that former Finance Director failed to timely reconcile some general ledger balances. We recognize that timely and effective account reconcilia...

Management Response: Management concurs with the auditor’s finding and recommendation. For audit years ending on December 31, 2020, to 2024, HTHA recognizes that former Finance Director failed to timely reconcile some general ledger balances. We recognize that timely and effective account reconciliations are a critical component of internal control over financial reporting to prevent and detect material weaknesses. Anticipated Completion Date: To address the root causes of this material weakness, HTHA hired a Chief Financial Officer who will now implement the following corrective actions:  Standardized Operating Procedures: We will develop and implement a formal Standard Operating Procedure (SOP) by Spring 2026, to document the required frequency, format, and supporting documentation for all material reconciliations.  Staff Training: Mandatory training on the new reconciliation protocols will be conducted for all accounting personnel by June 2026, to reinforce accountability and technical proficiency. Responsible Party: Finance Director (responsible party for financial internal control during the audit year ending on December 31, 2024); and Chief Financial Officer (CFO) (responsible for internal control implementation starting in the year ending on December 31, 2025).

View Audit 390475

Finding 1176616 (2024-002)

Material Weakness 2024

Kankakee County Community Services

IL

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

Finding 2024-002 Grant Budget Management Corrective Action Plan: Kankakee County Community Services, Inc. has implemented a comprehensive system to manage its grant budgets efficiently. Following the restructuring of its fiscal department and the engagement of an accounting firm, the organization es...

Finding 2024-002 Grant Budget Management Corrective Action Plan: Kankakee County Community Services, Inc. has implemented a comprehensive system to manage its grant budgets efficiently. Following the restructuring of its fiscal department and the engagement of an accounting firm, the organization established a robust, holistic process for overseeing all grant-related finances. Central to this approach is a budget monitoring calendar, which outlines key dates for report submissions, budget deadlines, and grant renewal periods. This calendar is accessible to all managers, fiscal staff, and the executive team, ensuring everyone remains informed of critical timelines. The Executive Director conducts weekly meetings with the senior leadership team to review ongoing tasks and discuss budget updates. During these meetings, the consultant CFO presents detailed reports on both required actions and the expenditures for each program. Person(s) Responsible: Mr. Anibal Vega Timing for Implementation: 3/1/2026

View Audit 390449

Finding 1176615 (2024-001)

Material Weakness 2024

Kankakee County Community Services

IL

Cash Management Material Weakness Reporting § 200.512

Finding 2024-001 Internal Controls over Financial Reporting and Late Filing of Data Collection Form Corrective Action Plan: Kankakee County Community Services, Inc. has reorganized its fiscal department to strengthen compliance with regulatory accounting standards. The organization engaged an accoun...

Finding 2024-001 Internal Controls over Financial Reporting and Late Filing of Data Collection Form Corrective Action Plan: Kankakee County Community Services, Inc. has reorganized its fiscal department to strengthen compliance with regulatory accounting standards. The organization engaged an accounting firm to assist in updating and restructuring its accounting policies and procedures. An accounting calendar was established to guide the fiscal team in preparing and maintaining internal controls as well as reporting requirements. Additionally, the board of directors’ finance committee convenes on the fourth Monday of each month to review all fiscal operations. Person(s) Responsible: Mr. Anibal Vega Timing for Implementation: 3/1/2026

View Audit 390449

Finding 1176454 (2024-004)

Material Weakness 2024

Every Woman's Place

MI

Reporting Internal Control / Segregation of Duties

Every Woman's Place has implemented a formal Monthly FSR reconciliation process to ensure all financial status reports reconcile directly to the general ledger prior ro submission. A standardised FSR reconciliation checklist is completed monthly and includes verification of totals by expense categor...

Every Woman's Place has implemented a formal Monthly FSR reconciliation process to ensure all financial status reports reconcile directly to the general ledger prior ro submission. A standardised FSR reconciliation checklist is completed monthly and includes verification of totals by expense category, review of allocation methodlogy, and confirmation that payroll, fringe benefits, and shared costs agree to support schedules. Each FSR submission now includes: A completed reconciliation checklist, supporting allocation worksheets, a reconciliation log retained with grant files The finance manager completes the reconciliation, and the board treasurer performs a secondary review prior to submission. The process is documented in the fiscal procedures manual and is used conssitently for all MDHHS-funded programs. These process and procedures will ensure timely submissions on all funding sources.

View Audit 390265

Finding 1176451 (2024-001)

Material Weakness 2024

Every Woman's Place

MI

Reporting Internal Control / Segregation of Duties

The Agency has implemented a Quarterly Internal Control Review Checklist covering reconcil,iations, approvals, allocations, and compliance activities. Results are revewed by management and provided to theboard Audit committee. This process strengthens oversight and ensures ongoing compilance.

View Audit 390265

Finding 1176372 (2024-006)

Material Weakness 2024

Central Community Transit

MN

Reporting Significant Deficiency Equipment & Real Property Management

2024-006 UNIFORM GUIDANCE AUDIT REPORTING REQUIREMENTS Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota...

2024-006 UNIFORM GUIDANCE AUDIT REPORTING REQUIREMENTS Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: MN-2020-020-01, MN-2023-045-00 Award Period: Year Ended December 31, 2024 Compliance Requirement: Property and Equipment Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: Equipment acquired under federal awards needs to have proper maintenance of records including description, source of funding, who holds title, acquisition date, cost, percentage of Federal agency participation in the cost, location, use and condition, and any disposition data. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Transit Board will continue to work on the maintenance of records for property and equipment acquired under federal awards. Name of the contact person responsible for corrective action: Cecilia Mutharia, Transit Director Planned completion date for corrective action plan: June 30, 2026

View Audit 390191

Finding 1176371 (2024-005)

Material Weakness 2024

Central Community Transit

MN

Cash Management Material Weakness Reporting

2024-005 UNIFORM GUIDANCE AUDIT REPORTING REQUIREMENTS Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota...

2024-005 UNIFORM GUIDANCE AUDIT REPORTING REQUIREMENTS Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: MN-2020-020-01, MN-2023-045-00 Award Period: Year Ended December 31, 2024 Compliance Requirement: Cash Management Type of Finding: Material Weakness in Internal Controls over Compliance Recommendation: The deadline for filing an audit report with the Federal Clearinghouse is 30 days after receiving the audit report or 9 months after year-end, whichever occurs first. It is recommended that prior to year-end, the operation board annually approve an audit schedule timeline. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Transit Board will annually approve a schedule and timeline prior to year-end. In addition, the Transit Board has hired new external auditors who will have sufficient resources to complete the audit by the September 30, 2026 deadline for the December 31, 2025, audit. Name of the contact person responsible for corrective action: Cecilia Mutharia, Transit Director Planned completion date for corrective action plan: June 30, 2026

View Audit 390191

Finding 1176370 (2024-004)

Material Weakness 2024

Central Community Transit

MN

Cash Management Reporting Significant Deficiency § 200.303

2024-004 INTERNAL CONTROLS OVER CASH MANAGEMENT Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Depart...

2024-004 INTERNAL CONTROLS OVER CASH MANAGEMENT Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: MN-2020-020-01, MN-2023-045-00 Award Period: Year Ended December 31, 2024 Compliance Requirement: Cash Management Type of Finding: Significant Deficiency in Internal Controls over Compliance Recommendation: It is recommended the Transit Board designate qualified personnel for conducting the quarterly reporting review. The review should be performed and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Transit Board will continue to evaluate their internal staff capacity to determine if an internal control policy over cash management and other areas is beneficial. Name of the contact person responsible for corrective action: Cecilia Mutharia, Transit Director Planned completion date for corrective action plan: June 30, 2026

View Audit 390191

Finding 1176351 (2024-003)

Material Weakness 2024

Cambria Heights School District

PA

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

CONDITION: The School District did not make the necessary monthly adjustments to the Cafeteria Fund general ledger to properly reconcile all of the balance sheet, revenue, and expense accounts to the underlying supporting documentation on hand at the School District. Accordingly, the financial posit...

CONDITION: The School District did not make the necessary monthly adjustments to the Cafeteria Fund general ledger to properly reconcile all of the balance sheet, revenue, and expense accounts to the underlying supporting documentation on hand at the School District. Accordingly, the financial position and results of operations for the Cafeteria Fund were stated incorrectly during the 2023-2024 fiscal year. CRITERIA: Prudent internal control over accounting for federal program funds requires non-federal organizations such as the School District to maintain financial records which account for federal funds in such a manner as to be able to properly track the receipt and use of federal funds as stated in Section 2 CFR Part 200 of the Uniform Guidance. RECOMMENDATION: I am recommending that the management of the School District establish written procedures for all accounting functions, but most notably for the function of making the necessary adjustments to the School District’s Cafeteria Fund general ledger in order to properly present the financial position and results of operations of this Fund over the course of the fiscal year. Consideration should be given to either performing this process in-house based on available manpower or contracted to a third-party accounting Firm quarterly or annually independent of the audit process. Management needs to ensure the performance of these procedures monthly in order to ensure its compliance with Section 2 CFR Part 200 of the Uniform Guidance. MANAGEMENT’S CORRECTIVE ACTION PLAN: District management is reviewing its current system of processing the transactions for the Cafeteria Fund to ensure that all necessary adjustments are made on a monthly basis to the balance sheet, revenue, and expense accounts in order for them to properly reflect the financial position and results of operations of this Fund during the course of the fiscal year. The timeframe for completion of this review will occur during the last four months of the 2025-2026 fiscal year to enable the School District to comply with the recordkeeping requirements for federal funds as specified in 2 CFR Part 200 of the Uniform Guidance.

View Audit 390175

Finding 1176213 (2024-002)

Material Weakness 2024

Rian Immigrant Center, Inc.

MA

Eligibility Material Weakness Internal Control / Segregation of Duties

The Center recognizes the importance of timely compliance with federal single audit requirements. To address this, in the Spring of 2024, management engaged an outsourced firm specializing in supporting non-profits to provide full-service Controller and CFO support. This firm monitors federal expend...

The Center recognizes the importance of timely compliance with federal single audit requirements. To address this, in the Spring of 2024, management engaged an outsourced firm specializing in supporting non-profits to provide full-service Controller and CFO support. This firm monitors federal expenditures throughout the year, ensuring that thresholds triggering audit requirements are promptly identified. In addition, procedures have been established to track all federal awards and deadlines, with periodic compliance reviews performed by the outsourced team. This oversight will ensure that single audits are conducted when required and that federal regulations are met in a timely and accurate manner.

View Audit 390081

Finding 1176211 (2024-001)

Material Weakness 2024

Hancock County Board of Education

GA

Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.302 § 200.303 § 200.403 § 200.415 § 200.430

FA 2024-001 Improve Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Costs/Cost Principle...

FA 2024-001 Improve Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Costs/Cost Principles Reporting Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425D210012 (Year: 2021), S425U210012 (Year: 2021) $819,799.49 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Hancock County School District has updated the policies and procedures to ensure that these coding errors do not occur in the future. The updates included but are not limited to: The District has corrected the coding in the general ledger for FY 26 and has implemented additional coding cross-checks to ensure alignment with the approved Con App. The function/object coding has been corrected in the FY 26 budget crosswalk, and coding protocols have been reinforced. Personnel coding has been corrected, and a verification procedure is now in place at the point of hiring and funding assignment. The Federal Program department will meet with the Finance Department to review funding codes prior to submission. Estimated Completion Date: June 30, 2026 Contact Person: Matthias Jones, Finance Director Telephone: 706-444-5775 ext. 125 Email: mjones@hancock.k12.ga.us

View Audit 390080

Finding 1176187 (2024-001)

Material Weakness 2024

Westerly Area Rest Meals (warm) INC

RI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.403

2024-001 Supporting Documentation and Approval of Disbursements Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Since that time, the organization has developed an invoice and payment process. This ensures proper disbursement and approval processes and supporting do...

2024-001 Supporting Documentation and Approval of Disbursements Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Since that time, the organization has developed an invoice and payment process. This ensures proper disbursement and approval processes and supporting documentation are obtained for expenses incurred. We will ensure that the expenses for the grants are reviewed monthly and will make the correct adjustments on a timely basis to ensure that the funds are approved and paid in accordance with the grant documents. Completion Date – June 30, 2025 Root Cause – New program procedures were not in place

View Audit 389999

Finding 1175909 (2024-001)

Material Weakness 2024

State Education Resource Center

CT

Internal Control / Segregation of Duties Material Weakness Reporting

To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal departme...

To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.

View Audit 389883

Finding 1175843 (2024-002)

Material Weakness 2024

Park Duvalle Community Health Center, INC

KY

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN February 24, 2026 U.S. Department of Health and Human Services Park DuValle Community Health Center, Inc. respectively submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Blue & Co., LLC 265...

CORRECTIVE ACTION PLAN February 24, 2026 U.S. Department of Health and Human Services Park DuValle Community Health Center, Inc. respectively submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisville, Kentucky 40223 Audit period: December 31, 2024. The findings from the schedule of findings and questioned costs for the year ended December 31, 2024, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS - FINANCIAL STATEMENT AUDIT 2024-001 Condition: During our audit procedures, we noted that multiple accounts were not properly reconciled as part of close procedures. The result was multiple audit adjustments that totaled a material adjustment to the financial statements. Action: Management will implement policies and procedures by June 30, 2026, to ensure proper reconciliation of trial balance accounts are properly reconciled. FINDINGS – FEDERAL AWARD PROGRAM AUDITS 2024-002 Condition: Sliding fee scale: There were several instances noted where the incorrect sliding fee discount was given to patients based on their verified incomes and household sizes. Action: Management will implement internal control procedures by June 30, 2026, to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Dr. Swannie Jett, CEO, at (502) 774-4401. Sincerely, Dr. Swannie Jett, Chief Executive Officer Park DuValle Community Health Center, Inc.

View Audit 389818

Finding 1175687 (2024-001)

Material Weakness 2024

Russell Innovation Center for Entrepreneurs, Inc

GA

Material Weakness Reporting Significant Deficiency

Description of Finding: The organization did not complete and submit its Single Audit within the required timeframe due to staff turnover in key financial management positions, resulting in delays in audit coordination and reporting and the timing of commencing the audit. Statement of Concurrence: T...

Description of Finding: The organization did not complete and submit its Single Audit within the required timeframe due to staff turnover in key financial management positions, resulting in delays in audit coordination and reporting and the timing of commencing the audit. Statement of Concurrence: The organization concurs with this finding. Corrective Action: The organization has resolved the underlying cause of this finding by onboarding a Vice President of Finance, who is a Certified Public Accountant (CPA). The VP of Finance is responsible for oversight of financial reporting, compliance with Uniform Guidance (2 CFR Part 200), and coordination of the Single Audit process. Corrective actions implemented include: • Assignment of clear responsibility and accountability for Single Audit compliance to the VP of Finance. • Development of a formal audit timeline and internal milestones to ensure timely audit initiation, completion, and submission. • Strengthening of internal controls over financial reporting and audit documentation. • Ongoing communication and coordination with external auditors to ensure compliance with federal audit requirements. These actions ensure that future Single Audits will be completed and submitted timely in accordance with Uniform Guidance.

View Audit 389544

Finding 1175567 (2024-002)

Material Weakness 2024

City of Sapulpa

OK

Reporting Internal Control / Segregation of Duties § 200.512

Management corrective action: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management has made Professional Services changes to ensure timely audit compliance m...

Management corrective action: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management has made Professional Services changes to ensure timely audit compliance moving forward.Expected completion date: 3/31/2027 Party Responsible: Joe Don Dunham, Director of Finance/,City Treasurer Contact Information: (918) 224-3040 jdd@sapulpaok.gov

View Audit 389357

Corrective Action Plans

Filters