Corrective Action Plans

Finding 1153497 (2024-004)

Material Weakness 2024

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303 § 200.328

Corrective Action: 4-C has implemented a procedure for reviewing and approving all financial reports to external entities. Responsible for Corrective Action: Management Team Anticipated Completion Date: 8/26/2025

View Audit 366731

Finding 1153496 (2024-003)

Material Weakness 2024

Community Coordinated Child Care, Inc.

WI

Matching / Level of Effort / Earmarking § 200.303 § 200.306

Corrective Action: 4-C will implement procedures for tracking and documenting matching contributions. Responsible for Corrective Action: Executive Director, Business Manager Anticipated Completion Date: 12/31/2025

View Audit 366731

Finding 1153479 (2024-001)

Material Weakness 2024

Ecostudies Institute

WA

Subrecipient Monitoring HUD Housing Programs Reporting § 200.329

Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required re...

Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Previous corrective actions were completed in October 2024 following FY 2022 & 2023 Audits, including creating a calendar of required reconciliations and reports for all agreements. We also updated our procedure for review, approval, and documentation of Federal Financial Reports. We intend to add an additional and stronger control by adding performance and financial report schedules as part of our internal project software (Asana). Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/1/2025

View Audit 366729

Finding 1153463 (2024-003)

Material Weakness 2024

Thomas University, Inc.

GA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations. Thomas University has upgraded its student information system from CAMS to Jenzabar. Thomas University Financial Aid office has an add and drop Report process that runs every day to identify...

Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations. Thomas University has upgraded its student information system from CAMS to Jenzabar. Thomas University Financial Aid office has an add and drop Report process that runs every day to identify changes in enrollment. Jenzabar has intergraded process that updates the R2T4 withdraw date based on the date input by the Registrar as the Last Date of Attendance according to the Withdraw Record. All Withdraw Records are shared with Financial Aid and the dates are reviewed for accuracy prior to completing calculation. Students are identified as Online or On-Campus students determined by Site. Based on the students’ Site, the number of break days are entered. Jenzabar automatically adjusts any award determined by the calculation process built in Jenzabar. Planned Implementation Date of Corrective Action: This process was created and implemented February 5, 2025. Person Responsible for Corrective Action: Derek Haskins, Director of Financial Aid

View Audit 366719 Questioned Costs: $1

Finding 1153453 (2024-002)

Material Weakness 2024

Shawnee Christian Healthcare Center, Inc.

KY

Special Tests & Provisions Eligibility Matching / Level of Effort / Earmarking

The Health Center will review all applicable policies and ensure that all personnel responsible for and involved in the sliding fee discount program adequately demonstrate their understanding of the sliding fee discount application program. Management will conduct internal reviews periodically throu...

The Health Center will review all applicable policies and ensure that all personnel responsible for and involved in the sliding fee discount program adequately demonstrate their understanding of the sliding fee discount application program. Management will conduct internal reviews periodically throughout the year to verify patent accounts have been adjusted properly.

View Audit 366700

Finding 1153406 (2024-002)

Material Weakness 2024

City of Butler

IN

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

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@cityofbutler.in.gov Views of Responsible Officials: “We concur ...

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@cityofbutler.in.gov Views of Responsible Officials: “We concur with the finding” Mike Hartman, Mayor Angela M. Eck, Clerk-Treasurer Donald Stuckey, Attorney 215 S Broadway, Butler, IN 46721 260-868-5200 Main Line 260-868-5882 Fax www.butler.in.us INDIANA STATE BOARD OF ACCOUNTS 19 The City of Butler is an Equal Opportunity Provider. Explanation and Reasons for Disagreement: Not applicable Description of Corrective Action Plan: The Clerk-Treasurer will put the existing checklist for federal reporting in the year end binder and specifically mention it on the year end checklist so that it is not forgotten. Anticipated Completion Date: It has been completed as of August 18, 2025.

View Audit 366633

Finding 1153325 (2024-006)

Material Weakness 2024

County of Trinity

CA

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring

Federal program title - U.S. Department of Housing and Urban Development – 14.239 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is p...

Federal program title - U.S. Department of Housing and Urban Development – 14.239 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is performed timely and documented in accordance with the HOME grant loan provision. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequately close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins. Planned completion date for correcting action plan: Completed and on-going.

View Audit 366553 Questioned Costs: $1

Finding 1153324 (2024-005)

Material Weakness 2024

County of Trinity

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Federal program title – Community Development Block Grant Recommendation: CLA recommends the County develop procedures, such as a checklist to ensure that special tests and provision requirements are tracked and met. Additionally, CLA recommends that the County perform cross training with employees ...

Federal program title – Community Development Block Grant Recommendation: CLA recommends the County develop procedures, such as a checklist to ensure that special tests and provision requirements are tracked and met. Additionally, CLA recommends that the County perform cross training with employees to ensure that knowledge is shared among the team members. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequate close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins. Planned completion date for correcting action plan: Completed and on-going.

View Audit 366553 Questioned Costs: $1

Finding 1153317 (2024-004)

Material Weakness 2024

County of Trinity

CA

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Federal program title – Community Development Block Grant – CDBG – CFDA 14.228 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is perf...

Federal program title – Community Development Block Grant – CDBG – CFDA 14.228 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is performed timely and documented in accordance with the CDBG grant loan provision. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequately close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins Planned completion date for correcting action plan: Completed and on-going.

View Audit 366553 Questioned Costs: $1

Finding 1153301 (2024-002)

Material Weakness 2024

Benet Place

MN

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Material Weakness: Unauthorized Loan Recommendation: Management should implement a monthly review process to ensure that management fees are billed in accordance with the terms of the management agreement. Additionally, payroll allocations should be reviewed monthly to confirm that only the appropri...

Material Weakness: Unauthorized Loan Recommendation: Management should implement a monthly review process to ensure that management fees are billed in accordance with the terms of the management agreement. Additionally, payroll allocations should be reviewed monthly to confirm that only the appropriate share of expenses is charged to the Project. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish month end and year end procedures to properly record management fees accordance with HUD approved rate. The payroll allocation issue arose due to a salary allocation being missed during the property management transition. Management continues to review and establish procedures related to payroll allocations to ensure correct expenses are allocated to the Project.

View Audit 366519 Questioned Costs: $1

Finding 1153300 (2024-002)

Material Weakness 2024

St Croix Valley Supportive Housing for the Elderly, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Federal Agency: U.S. Dept. of Housing and Urban Development Federal Program: Section 202 Capital Advance Assistance Listing Number: 14.157 Federal Award Identification Number and Year: WI39S971003-23Z-2023 2024-002 Material Weakness: Unauthorized Loan Recommendation: Payroll allocations should be re...

Federal Agency: U.S. Dept. of Housing and Urban Development Federal Program: Section 202 Capital Advance Assistance Listing Number: 14.157 Federal Award Identification Number and Year: WI39S971003-23Z-2023 2024-002 Material Weakness: Unauthorized Loan Recommendation: Payroll allocations should be reviewed monthly to confirm that only the appropriate share of expenses is charged to the Project. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The issue arose due to a salary allocation being missed during the general ledger conversion. Management continues to review and establish procedures related to payroll allocations to ensure correct expenses are allocated to the Project. Names of the contact persons responsible for corrective action: Tom Krolak Planned completion date for corrective action plan: December 31, 2025

View Audit 366518 Questioned Costs: $1

Finding 1153296 (2024-003)

Material Weakness 2024

Montgomery County

IN

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

FINDING 2024-003 (prior finding audit number 2023-002) Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Mindy Byers, Auditor Contact Phone Number and Email Address: 765-364-6401 mindy.byers@montgomerycounty.in...

FINDING 2024-003 (prior finding audit number 2023-002) Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Mindy Byers, Auditor Contact Phone Number and Email Address: 765-364-6401 mindy.byers@montgomerycounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: One person will complete the report and another will sign off on a full review. Anticipated Completion Date: April 1, 2026 (based on due date of the next report)

View Audit 366496

Finding 1153290 (2024-001)

Material Weakness 2024

Town of Exeter

NH

Questioned Costs Matching / Level of Effort / Earmarking § 200.306

Management recognizes its responsibility for understanding and adhering to the Cost Sharing rules outlined under 2 CFR 200.306. Management is working with the New Hampshire Dept. of Environmental Services to correct any funding requests for the Webster Ave. Pump Station project in which ARPA funds w...

Management recognizes its responsibility for understanding and adhering to the Cost Sharing rules outlined under 2 CFR 200.306. Management is working with the New Hampshire Dept. of Environmental Services to correct any funding requests for the Webster Ave. Pump Station project in which ARPA funds were used as a match against the project’s federal CDS grant. Prior to submitting its first CDS funding request to EPA, engineers for the project requested guidance from an EPA representative on matching local funding for the project with CDS funding. The feedback they received led us to believe that using ARPA against CDS funding was not an issue since in total the project’s local funding source (CWSRF) far exceeded the 20% CDS match requirement. Considering the actual Cost Sharing rules under 2 CFR 200.306, the feedback was misinterpreted.

View Audit 366485 Questioned Costs: $1

Finding 1153283 (2024-002)

Material Weakness 2024

Howard County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2024-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Jessica Secrease, County Auditor Contract Phone Number and Email Address: 765-456-2804 Views of Responsible Officials: We concur with the findi...

FINDING 2024-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Jessica Secrease, County Auditor Contract Phone Number and Email Address: 765-456-2804 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To prevent a recurrence of this issue in future audits, the County will implement a new internal control procedure. Specifically, the Auditor’s Office will require that both the Deputy Auditor and the County Auditor review and sign off on all Coronavirus State and Local Fiscal Recovery Fund reports prior to submission. This dual-review process will include a standardized checklist to verify data accuracy, consistency with supporting documentation, and compliance with federal reporting requirements. In addition, staff involved in the preparation of the reports will receive refresher training on the applicable guidance and reporting protocols to ensure a thorough understanding of expectations and requirements Anticipated Completion Date: September 2025

View Audit 366471

Finding 1153267 (2024-003)

Material Weakness 2024

City of Greenfield

IN

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

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Lori Elmore Contact Phone Number and Email Address: 317-325-1315 Lelmore@greenfieldin.org Views of Responsible Officials: We concur with the fi...

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Lori Elmore Contact Phone Number and Email Address: 317-325-1315 Lelmore@greenfieldin.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will ensure an internal person reviews the items included in the Annual Project and Expenditure Report before the submission of the report, we will implement a system where communications are exchanged between the Clerk-Treasurer and the person reviewing the submission to verify the report has been reviewed by someone other than the preparer. The spreadsheet which tracks expenditures has been amended to separate the reporting periods. Anticipated Completion Date: By April 30th, 2026 when the next Annual Project and Expenditure Report is due to be submitted.

View Audit 366453

Finding 1153178 (2024-001)

Material Weakness 2024

Liberty Hill Foundation

CA

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.512

Views of Responsible Officials and Planned Corrective Action Plan: Management acknowledges the late submission and concurs with the recommendation to strengthen internal controls over the financial close process. The Foundation has begun implementing a corrective action plan focused on addressing st...

Views of Responsible Officials and Planned Corrective Action Plan: Management acknowledges the late submission and concurs with the recommendation to strengthen internal controls over the financial close process. The Foundation has begun implementing a corrective action plan focused on addressing staffing constraints and enhancing internal processes to support timely completion of the annual Single Audit. This includes hiring additional accounting personnel and refining financial reporting procedures to improve efficiency and ensure compliance in future reporting cycles.

View Audit 366410

Finding 1153169 (2024-001)

Material Weakness 2024

Wabash County

IN

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

FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Shelly Baucco, County Auditor Contact Phone Number and Email Address: (260) 563-0661 Views of Responsible Officials: We concur with the finding...

FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Shelly Baucco, County Auditor Contact Phone Number and Email Address: (260) 563-0661 Views of Responsible Officials: We concur with the finding and submit the following corrective action plan. Description of Corrective Action Plan: 1. The Auditor will print reports in the date span of the reporting period. 2. The Auditor will fill out the SLFRF Compliance Report and print it out for review. 3. A Deputy Auditor will compare the report documents to the Compliance report from SLFRF with checkmarks, for date span and correct amounts reported. Then sign off when correct and completed. 4. The documentation will be filed in the Grant binder. Anticipated Completion Date: August 2025

View Audit 366397

Finding 1153152 (2024-001)

Material Weakness 2024

City of Attica

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.214 § 200.303

FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Joanne Broadwater, Clerk-Treasurer Contact Phone Number and Email Address: (765) 762-2467 / clerk@attica-in.gov Views of Respons...

FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Joanne Broadwater, Clerk-Treasurer Contact Phone Number and Email Address: (765) 762-2467 / clerk@attica-in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will include an addendum to all future federal contracts to be signed by the contractor, stating “neither the contractor nor its principals are presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from entering into this contract by any federal agency or by any department, agency or political subdivision of the State. The contractor agrees that if after the execution of this agreement, either it or any of its principals are debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from entering into contracts similar to this one that it will immediately notify the City of Attica”. Anticipated Completion Date: September 2nd 2025.

View Audit 366388

Finding 1153132 (2024-001)

Material Weakness 2024

Career School of Ny, Inc.

NY

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

The School will put additional resources in place to ensure monthly reconciliation going forward. Anticiapted date of completion by November 2025

View Audit 366365 Questioned Costs: $1

Finding 1153123 (2024-003)

Material Weakness 2024

City of Marion

IN

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

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Dana Gault, Controller Contact Phone Number and Email Address: 765-382-3762 dgault@cityofmarion.in.gov Views of Responsible Officials: We concu...

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Dana Gault, Controller Contact Phone Number and Email Address: 765-382-3762 dgault@cityofmarion.in.gov Views of Responsible Officials: We concur with the finding. Explanation: While the City concurs with the finding that funds were reported as expended in the April 1, 2023 to March 31, 2024 program reporting period, while in fact, these funds were merely transferred from the City’s American Rescue Plan Act Local Fiscal Recovery Fund to accounts for the City’s Redevelopment Commission and Airport Authority, and were not actually expended during said program reporting period from the accounts to which they had been transferred. The City wishes to make it clear that the City made the relevant transfers appropriately and did so to advance permissible programs and projects under the Award Terms and Conditions of the City’s Local Fiscal Recovery Fund Program award. At all times, the City maintained awareness of the funds in question and the status of the programs and projects being undertaken by the Redevelopment Commission and Airport Authority, respectively. The only matter with which the City concurs is the finding that, for purposes of reporting in the City’s Project and Expenditure Report, these funds were in fact transferred to allow the Redevelopment Commission and Airport Authority, respectively, to expend the funds, and that this transfer was reported as an expenditure of such funds in error. Description of Corrective Action Plan: The Deputy Controller will prepare the report and the Controller and the Financial Advisor will review and approve the current reporting period dates and data are correct. We will update the INTERNAL CONTROL to require that the Deputy Controller, Controller and Financial Advisor will include in their preparation and review, identification of the specific expenditure underlying any report of expended funds to avoid future incidents of a transfer of funds being mischaracterized as an expenditure of funds. Anticipated Completion Date: December 31, 2025

View Audit 366354

Finding 1153121 (2024-001)

Material Weakness 2024

Civic Arts

TX

Cash Management Material Weakness Matching / Level of Effort / Earmarking

Management concurs with the recommendation as proposed and is implementing policies and procedures to provide for proper segregation of duties over grant activities. This has been implemented effective immediately.

View Audit 366353

Finding 1153083 (2024-012)

Material Weakness 2024

Milwaukee Public Schools

WI

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.302 § 200.303

Finding 2024-012 – Material Weakness – Maintenance of Effort Condition The Maintenance of Effort (MOE) calculation is calculated annually by the Wisconsin Department of Public Instruction (WI DPI) based on the information submitted in the PI-1505 report. There was a $16,977,949 variance between what...

Finding 2024-012 – Material Weakness – Maintenance of Effort Condition The Maintenance of Effort (MOE) calculation is calculated annually by the Wisconsin Department of Public Instruction (WI DPI) based on the information submitted in the PI-1505 report. There was a $16,977,949 variance between what was reported in the PI-1505 and the District's accounting records for the revenue source code 751. Due to this variance, we recalculated the MOE based on the District's accounting records. The MOE on a per pupil basis would have still been met. Corrective Action Plan The Office of Finance is committed to timely and accurate financial reporting. As we aim to improve our financial reporting due to DPI, our ACFR preparation and our SEFSA preparation, we will ensure that our reporting reconciles and there are no variances. We are working to improve, as mentioned in all the findings above, related to financial reporting. We recognize that this is critical for funding purposes for our district and it is our intent that this finding is remedied for FY25 reporting. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer Anticipated Completion: 06.30.2026

View Audit 366326

Finding 1152938 (2024-002)

Material Weakness 2024

Community Foundation of Northern Nevada

NV

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

Finding 2024-002 Federal Agency Name: Department of Treasury Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The Foundation did not have internal controls to ensure proper review and approval (segregation of duties) between the prepa...

Finding 2024-002 Federal Agency Name: Department of Treasury Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The Foundation did not have internal controls to ensure proper review and approval (segregation of duties) between the preparer and reviewer of the quarterly financial reports. Corrective Action Plan: Previous reports were compiled by the Foundation’s vendors and submitted by the prior CFO. Future reports will be prepared by the Accountant and reviewed by the CFO prior to submission. Responsible Individuals: Alisha Kinnison, Accountant and Matt Lazar, CFO Anticipated Completion Date: July 2025

View Audit 366274

Finding 1152908 (2024-004)

Material Weakness 2024

Wildberry Manor Project of Community Housing, Inc.

IA

Matching / Level of Effort / Earmarking

Recommendation: All reports should be timely filed to ensure proper loan payments. Action taken: The Corporation is aware of the delinequency. There has been a change in personnel to help ensure tha ttimely filed reports are made. Anticipated Date of Completion: December 31, 2025.

View Audit 366227

Finding 1152893 (2024-004)

Material Weakness 2024

Vinton County

OH

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

The Board of Health WIC personnel will implement additional control practices for the review and approval for WIC eligibility for participants. In addition, WIC personnel will ensure all supporting documentation has been obtained in order to determine participant eligibility.

View Audit 366220

Corrective Action Plans

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