Corrective Action Plans

Finding 572070 (2024-002)

Material Weakness 2024

AZ

Material Weakness Reporting Internal Control / Segregation of Duties

Item: 2024-002 Assistance Listing Number: 93.958 Programs: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Pass-Through Grantor Identifying Number: Unknown Award Year: October 1, 2023 to September 30, 20...

Item: 2024-002 Assistance Listing Number: 93.958 Programs: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Pass-Through Grantor Identifying Number: Unknown Award Year: October 1, 2023 to September 30, 2024 Compliance Requirement: Reporting Criteria or Specific Requirement: In accordance with the grant agreements the Organization is required to submit quarterly funding and expense reports to the grantor within 30 days after quarter end. Condition: For all 4 quarterly reports, the reports were submitted to the grantor subsequent to 30 days after quarter end. Name of Contact Person: Connie Svaleng, CFO Phone Number: (602) 995-1767 Anticipated Completion Date: June 30, 2026 Views of Responsible Officials and Corrective Actions: The Organization will enhance its existing controls to ensure the completion and submission of all required reporting in a timely manner.

View Audit 363188

Finding 572067 (2024-003)

Material Weakness 2024

Old Dominion Emergency Medical Services Alliance, Inc.

VA

Material Weakness Internal Control / Segregation of Duties

Recommendation: Reconciliations and accruals should be prepared and reviewed on a timely basis. Management Views: Management agrees with the finding noted during the 2024 fiscal year audit. Action Planned: Reconciliations have been caught up and are current. A monthly checklist of reconciliations to...

Recommendation: Reconciliations and accruals should be prepared and reviewed on a timely basis. Management Views: Management agrees with the finding noted during the 2024 fiscal year audit. Action Planned: Reconciliations have been caught up and are current. A monthly checklist of reconciliations to be performed and reviewed is being utilized to ensure timely completion and review. Anticipated Completion Date: Complete Responsible Party: Catina Downey, CPA with oversight of Heidi Hooker, Executive Director

View Audit 363178

Finding 572066 (2024-002)

Material Weakness 2024

Old Dominion Emergency Medical Services Alliance, Inc.

VA

Eligibility Material Weakness Reporting

Recommendation: Management should continue to minitor month-end and year-end closing procedures to ensure controls in place are sufficient to ensure the financial statements are prepared in accordance with GAAP. Management Views: Management agrees with the finding noted during the 2024 fiscal year a...

Recommendation: Management should continue to minitor month-end and year-end closing procedures to ensure controls in place are sufficient to ensure the financial statements are prepared in accordance with GAAP. Management Views: Management agrees with the finding noted during the 2024 fiscal year audit. Action Planned: The error has been corrected in the current audit for the years ended June 30, 2024 and 2023 and will be fixed in the Organization's general ledger going forward. Anticipated Completion Date: Complete Responsible Party: Catina Downey, CPA with oversight of Heidi Hooker, Executive Director

View Audit 363178

Finding 572065 (2024-001)

Material Weakness 2024

Old Dominion Emergency Medical Services Alliance, Inc.

VA

Material Weakness Reporting § 200.508

Recommendation: Controls should be implemented so that a complete understanding of grant compliance requirements should be obtained and monitored to ensure that the appropriate audits and financial statements are prepared and issued. Management Views: Management agrees with the finding as the issue ...

Recommendation: Controls should be implemented so that a complete understanding of grant compliance requirements should be obtained and monitored to ensure that the appropriate audits and financial statements are prepared and issued. Management Views: Management agrees with the finding as the issue was identified during the 2024 fiscal year audit. Action Planned: Controls have been implemented so that compliance requirements of grants are documented, reviewed, and monitored on a regular basis to ensure that appropriate audits are performed and financial statements are prepared and issued. A single audit was performed and appropriate financial statements were issued. Anticipated Completion Date: Complete Responsible Party: Catina Downey, CPA with oversight of Heidi Hooker, Executive Director

View Audit 363178

Finding 571917 (2024-003)

Material Weakness 2024

Blachly-Lane County Cooperative Electric Association

OR

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

As with Finding 2024-002, employees will now use the time tracking software to log fleet assets with time entries. All submissions will be reviewed and approved by someone other than the submitter or Line Foreman.

View Audit 362973 Questioned Costs: $1

Finding 571883 (2024-003)

Material Weakness 2024

Fort Frye Local School District

OH

Subrecipient Monitoring Material Weakness Reporting § 200.102 § 200.207

Finding Number: 2024-003 Planned Corrective Action: The District will closely review the Final Expenditure Report for all grants to ensure accuracy. Anticipated Completion Date: 6/30/26 Responsible Contact Person: Kaitlin Huck, Treasurer/CFO

View Audit 362921

Finding 571831 (2024-003)

Material Weakness 2024

Warren County, North Carolina

NC

Eligibility Material Weakness Equipment & Real Property Management

Finding: 2024-3 Name of contact person: Renae Alston Corrective Action: The County will continue to train employees on a monthly basis and as needed when new and updated policies are received. Supervisors and lead workers will continue to conduct second party reviews and utilizing any findings...

Finding: 2024-3 Name of contact person: Renae Alston Corrective Action: The County will continue to train employees on a monthly basis and as needed when new and updated policies are received. Supervisors and lead workers will continue to conduct second party reviews and utilizing any findings to aid in training staff on any necessary policy information. The department will continue to implement changes as necessary to achieve the overall improvement of eligibility determinations. Proposed Completion Date: June 30, 2025

View Audit 362852

Finding 571829 (2024-001)

Material Weakness 2024

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Material Weakness Special Tests & Provisions

Financial Statement Findings None reported Federal Award Finding Finding 2024-001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform r...

Financial Statement Findings None reported Federal Award Finding Finding 2024-001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re-inspections of 17 failed inspections within the prescribed 30-day or 24-hour requirement during 2024. In addition, HAP was not properly reviewed for possible abatement for these tenants. Metro West Housing Solutions also did not perform inspections of 2 units within the biennial requirement. Corrective Action Plan: We have replaced the retired staff with the new titled positions Chief Housing Officer and Director of Housing Choice Vouchers. They are bringing new energy and ideas to the Housing team and have been actively seeking out and participating in 3rd party training opportunities. We have added two additional HCV Specialist Positions, and a Housing Eligibility Specialist to address workload concerns, and are now fully staffed. In January of 2025, we replaced the in-house Inspector. They have completed the HUD Exchange NSPIRE Inspector Training Program Certification. In addition, the new inspector was an internal candidate from our property management team who has been with MWHS for over a year and was eager to move into the new position. We believe by moving a proven employee into the role it will create the long-term stability that position requires. We have also completed a thorough review of the inspection process protocols and implemented a new tracking system to better track and schedule timely inspections. Responsible Individual(s): Director, Housing Choice Vouchers Anticipated Completion Date: September 2025

View Audit 362848

Finding 571760 (2024-003)

Material Weakness 2024

City of Stillwater

MN

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement internal controls to ensure that all procurement documentation is retained. Explanation of disagreement with audit finding: The...

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement internal controls to ensure that all procurement documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will implement a formal procurement policy and internal controls to ensure compliance with procurement standards. Name of the contact person responsible for corrective action: Sharon Provos, Finance Director Planned completion date for corrective action plan: December 31, 2025 FINDINGS— MINNESOTA LEGAL COMPLIANCE Our audit did not disclose any matters required to be reported in accordance with the Minnesota Legal Compliance Audit Guide for Counties.

View Audit 362777

Finding 571758 (2024-001)

Material Weakness 2024

City of Stillwater

MN

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement a formal procurement policy, which should be in place to ensure compliance with program requirements and procurement standards. ...

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement a formal procurement policy, which should be in place to ensure compliance with program requirements and procurement standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will implement a formal procurement policy. Name of the contact person responsible for corrective action: Sharon Provos, Finance Director Planned completion date for corrective action plan: December 31, 2025

View Audit 362777

Finding 571755 (2024-001)

Material Weakness 2024

Scotland School District No. 4-3

SD

Internal Control / Segregation of Duties Material Weakness

The Scotland School District Business Official, Angela Hall, is the contact person responsible for the corrective action plan for this finding. The finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible...

The Scotland School District Business Official, Angela Hall, is the contact person responsible for the corrective action plan for this finding. The finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of adequate personnel to provide an ideal environment for the internal controls. Scotland School District has adopted an Internal Controls and Procedures policy. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process as we will continue to analyze different policies and procedures to address this ongoing issue.

View Audit 362760

Finding 571743 (2024-005)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303

The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will w...

The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will work with HUD to establish a correct methodology in reporting consistency with IDIS.

View Audit 362742

Finding 571742 (2024-004)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.1 § 200.303

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete captur...

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.

View Audit 362742

Finding 571740 (2024-002)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture...

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.

View Audit 362742

Finding 571678 (2024-001)

Material Weakness 2024

Illinois Manufacturing Excellence Center

IL

Allowable Costs / Cost Principles Material Weakness Reporting

Management agrees with the finding. As of June 2025, IMEC has begun implementing a formal financial statement review policy.

View Audit 362616

Finding 571653 (2024-003)

Material Weakness 2024

Hennepin County Minnesota

MN

Eligibility Allowable Costs / Cost Principles Material Weakness

Program: Medical Assistance Program. Assistance Listing Number 93.778 Type of Finding: Material Weakness in Internal Control over Compliance Condition: During our testing, we noted the following instance of noncompliance in the sample of sixty case files tested: • One MAXIS case file did not h...

Program: Medical Assistance Program. Assistance Listing Number 93.778 Type of Finding: Material Weakness in Internal Control over Compliance Condition: During our testing, we noted the following instance of noncompliance in the sample of sixty case files tested: • One MAXIS case file did not have a renewal application on file. In addition, the County does not have a formalized supervisory case file review process in place to ensure accuracy and completeness of inputs into the two eligibility determination systems, MAXIS and METS. Hennepin County’s Corrective Action Planned in Response to Finding: Hennepin County will strengthen internal controls over inputs used to determine eligibility to ensure they are correctly entered, and the information required by the contact is retained in the County’s records. Hennepin County Employee Responsible for the CAP: Vickie Goulette Planned Completion Date for CAP: December 31, 2025

View Audit 362609

Finding 571651 (2024-002)

Material Weakness 2024

Hennepin County Minnesota

MN

Eligibility Allowable Costs / Cost Principles Material Weakness

Program(s): Supplemental Nutrition Assistance Program (SNAP). Assistance Listing Number 10.561 Type of Finding: Material Weakness in Internal Control over Compliance Condition: During our testing, we noted the following three instances of noncompliance in the sample of forty case files tested:...

Program(s): Supplemental Nutrition Assistance Program (SNAP). Assistance Listing Number 10.561 Type of Finding: Material Weakness in Internal Control over Compliance Condition: During our testing, we noted the following three instances of noncompliance in the sample of forty case files tested: • One MAXIS case files did not have a renewal application on file. • One MAXIS case file did not have a signed application on file. • One MAXIS case file did not have documentation matching the income on file. In addition, the County does not have a formalized supervisory case file review process in place to ensure accuracy and completeness of inputs into the eligibility determination system, MAXIS. Hennepin County’s Corrective Action Planned in Response to Finding: Hennepin County will strengthen internal controls over inputs used to determine eligibility to ensure they are correctly entered, and the information required by the contract will be retained in the County’s records Hennepin County Employee Responsible for the CAP: Jennifer Frey Planned Completion Date for CAP: December 31, 2025

View Audit 362609

Finding 571633 (2024-001)

Material Weakness 2024

City of South Amboy

NJ

Cash Management Allowable Costs / Cost Principles Material Weakness

FINDING: The City filed for and received reimbursements for the City’s ferry terminal site improvements utilizing the same vendor invoices under both the Coronavirus State and Local Fiscal Recovery Funds grant and/or State of New Jersey Department of Transportation federal and state transportation g...

FINDING: The City filed for and received reimbursements for the City’s ferry terminal site improvements utilizing the same vendor invoices under both the Coronavirus State and Local Fiscal Recovery Funds grant and/or State of New Jersey Department of Transportation federal and state transportation grants. ANALYSIS: The City Engineer had applied for reimbursements from the State of New Jersey Department of Transportation and the C.F.O. from the Coronavirus State and Local Fiscal Recovery Fuds grant unknowingly at the same time. Both individuals used the same vendor invoices in their reporting. The Engineer used only the invoices for the hard costs involved for reimbursement while the C.F.O. used invoices for both hard and soft costs to request drawdowns/advances. CORRECTIVE ACTION: All applications for grant reimbursements will be reviewed by Administration and/or C.F.O. prior to being submitted. IMPLEMENTATION DATE: Immediately

View Audit 362557

Finding 571630 (2024-001)

Material Weakness 2024

Sebastian County Federal Programs

AR

Material Weakness

The auditor recommended that the County should require detailed documentation of invoicing with all vendors at the start of all projects be specified out in the initial contract. If the vendors do not adhere to this detailed invoicing then payment may be withheld and/or the invoice may be rejected....

The auditor recommended that the County should require detailed documentation of invoicing with all vendors at the start of all projects be specified out in the initial contract. If the vendors do not adhere to this detailed invoicing then payment may be withheld and/or the invoice may be rejected. We further recommend that the County continue to work with Motorola Solutions to obtain detailed invoicing for the AWIN Radio Towers project. Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. As of the date of the audit report, detailed invoicing still has not been received from Motorola.

View Audit 362541

Finding 571541 (2024-005)

Material Weakness 2024

Tca Health, Inc.

IL

Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.305

Recommendation: We recommend management consider developing a contingency plan for when there is turnover in key personnel involved with the drawdown process of federal grants. As part of this plan, if changes need to occur to the primary internal control over drawdowns, those changes should be do...

Recommendation: We recommend management consider developing a contingency plan for when there is turnover in key personnel involved with the drawdown process of federal grants. As part of this plan, if changes need to occur to the primary internal control over drawdowns, those changes should be documented with supporting documentation retained for the revised internal control. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA will have a Grant/Staff Account or designee prepare documentation for the drawdowns. The CEO or designee will approve drawdown documents. CFO/Controller or designee will process the drawdown and take a screenshot when completed. All approvals will be shown on the excel sheet with the drawdown information. Name(s) of the contact person(s) responsible for corrective action: Jeremy Runde, Controller Planned completion date for corrective action plan: June 2025

View Audit 362500

Finding 571538 (2024-002)

Material Weakness 2024

Tca Health, Inc.

IL

Eligibility Material Weakness Internal Control / Segregation of Duties

Recommendation: Management should continue to provide training and education to front desk staff related to the process for collecting family size and income information, along with inputting it into the electronic medical records. We also recommend enhancing any current internal audits of patient v...

Recommendation: Management should continue to provide training and education to front desk staff related to the process for collecting family size and income information, along with inputting it into the electronic medical records. We also recommend enhancing any current internal audits of patient visits to determine all required patient information has been obtained in accordance with TCA’s policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA Health has addressed the Special Provisions weakness by coaching and training front desk staff members. Specifically, staff were trained in the approved sliding fee scale policy and its requirements. Worked with third-party billing company, and Athena to roll back the EMR update which contributed to ineffective application of the sliding fee in November 2023. TCA hired a full-time Patient Services Manager in 2024 to support ongoing staff training, quality assurance monitoring, and implementation of the updated EMR and registration workflows. Staff have become proficient in the collection of data from patients, properly storing and recording it in the EMR, and the calculation of the slide according to the Federal Poverty Guidelines. Lastly, the team will be updated on the latest EMR module that experienced an upgrade and taught how to effectively apply the slide. Additionally, TCA began to undergo internal audits of records ensuring that proper documentation is maintained and a patient service manager, utilizing testing template provided by the organization’s auditor. Name(s) of the contact person(s) responsible for corrective action: Samantha Oliver Mitchell, Chief Operating Officer Planned completion date for corrective action plan: June 2025

View Audit 362500

Finding 571535 (2024-001)

Material Weakness 2024

Housing Authority of the City of Greenwood

MS

Material Weakness Matching / Level of Effort / Earmarking

Non-compliance with the Davis-Bacon Act Corrective Action The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of execut...

Non-compliance with the Davis-Bacon Act Corrective Action The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action as of July 1, 2025.

View Audit 362478

Finding 571506 (2024-002)

Material Weakness 2024

McNary Elementary School District No. 23

AZ

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.333

The District will aggregate and reconcile all application documentation and scan all supporting documentation and place in a secured central location electronically and/or physically.

View Audit 362459

Finding 571503 (2024-006)

Material Weakness 2024

City of Loveland

CO

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.502 § 200.508 § 200.510

Condition: The schedule of expenditures of federal awards (the "SEFA") was not accurate. Planned Corrective Action: To improve accuracy and completeness of the SEFA, the City will enhance its master grant tracking spreadsheet to ensure all grant expenses are calculated correctly and consistently. I...

Condition: The schedule of expenditures of federal awards (the "SEFA") was not accurate. Planned Corrective Action: To improve accuracy and completeness of the SEFA, the City will enhance its master grant tracking spreadsheet to ensure all grant expenses are calculated correctly and consistently. In addition, quarterly reviews will be conducted in partnership with departments to confirm that all federal awards are current and accurately captured. These improvements, along with the updated required quarterly report and request for reimbursement procedures, will allow the City to compile a complete and accurate SEFA. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 7/31/2025

View Audit 362454

Finding 571502 (2024-005)

Material Weakness 2024

City of Loveland

CO

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking

Condition: The City did not have controls in place surrounding the review of contracts and bid documents and omitted the prevailing wage rates provisions from the construction contract it entered into that was financed by the federal award. Planned Corrective Action: While the City did have sufficie...

Condition: The City did not have controls in place surrounding the review of contracts and bid documents and omitted the prevailing wage rates provisions from the construction contract it entered into that was financed by the federal award. Planned Corrective Action: While the City did have sufficient internal policy in place to ensure compliance with 2 CFR 200 procurement requirements, the City failed to follow such procedures, despite compliance in practice. To address this, the City will revise both its Grants Management and Procurement Administrative Regulations to ensure that all required federal provisions are explicitly included in all applicable solicitations and contracts. Updated procedures will reinforce alignment between policy and practice. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 7/31/2025

View Audit 362454

Corrective Action Plans

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