Finding: 2025-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-003 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Finding 2025-003...
Finding: 2025-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-003 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Finding 2025-003 also apply to the State findings. Section III. Federal Award Findings and Questioned Costs Diane Oakley and Jasmine Cash, Medicaid Supervisors We will provide refresher trainings related to online verification sources, income verifications, living arrangement verification, life insurance verifications and applying burial exclusions. Additionally, we made some changes to our documentation procedures. Refresher training and procedure updates were completed by November 13, 2025. Section IV - State Award Findings and Question Costs Corrective Action Plan For the Year Ended June 30, 2025 Section II - Financial Statement Findings Tracy Clayton, Interim Chief Financial Officer To address the FY25 audit finding related to the misclassification of school construction assets financed through County borrowing, the County recorded a prior-period restatement to remove $5,006,090 of Construction in Process from governmental activities for assets properly reported on the School Board’s capital asset schedules, separate from the $607,354 change in accounting principle related to GASB Statement No. 101. To prevent recurrence, the Finance Department will implement procedures requiring documented determination of asset ownership and financial reporting responsibility prior to recording inter-entity capital projects, including confirmation of asset title for school-related projects involving County debt and an annual review of Construction in Process and capital asset balances for proper classification. June 30,2026 Tracy Clayton, Interim Chief Financial Officer The budget overexpenditure in the Insurance Fund resulted from a higher-than-anticipated volume and severity of insurance claims incurred during the fiscal year but reported and processed after year-end and required to be accrued as payables. To prevent recurrence, the Finance Department will enhance year-end claims estimation procedures, including coordination with the County’s insurance administrator to identify incurred-but-not-reported claims, and will monitor Insurance Fund activity throughout the year to assess the need for interim budget amendments. June 30,2026 156