Corrective Action Plans

Finding 571499 (2024-002)

Material Weakness 2024

City of Loveland

CO

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303

Condition: The City did not have controls in place surrounding the filing of semi-annual performance and financial reports nor did it submit the required reports. Planned Corrective Action: Ensure that all annual reports for all federal programs have a required secondary review by a finance staff me...

Condition: The City did not have controls in place surrounding the filing of semi-annual performance and financial reports nor did it submit the required reports. Planned Corrective Action: Ensure that all annual reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy, and timeliness of submission. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 6/30/2025

View Audit 362454

Finding 571498 (2024-001)

Material Weakness 2024

City of Loveland

CO

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Condition: The City did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: Ensure that all quarterly reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy...

Condition: The City did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: Ensure that all quarterly reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy, and timeliness of submission. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 6/30/2025

View Audit 362454

Finding 571488 (2024-001)

Material Weakness 2024

Deschutes Land Trust

OR

Reporting Internal Control / Segregation of Duties Material Weakness § 200.303

WaterSMART – Assistance Lising #15.507 Recommendation: The Organization should establish written policies and procedures regarding internal control over financial reporting related to federal grants, which include proper segregation of duties. Explanation of disagreement with audit findings: there i...

WaterSMART – Assistance Lising #15.507 Recommendation: The Organization should establish written policies and procedures regarding internal control over financial reporting related to federal grants, which include proper segregation of duties. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: Ensure the Stewardship Director reviews and signs the SF-425. Action Plan: Amend existing policies associated with federal grants, to require the Program Director responsible for overseeing projects using federal funds to sign any required and submitted financial reports. Name(s) of the contact people responsible for correction action: Michael Rubovits Plan completion date for corrective action plan: 8/31/2025

View Audit 362417

Finding 571438 (2024-004)

Material Weakness 2024

Town of Paoli

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-004 Finding Subject: Water and Wast Disposal System for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Beth Jones Contact Phone Number and Email Address: 812 723-2739, clerk@paoli.in.gov Views of Responsible Officials: We concur with the findings Descrip...

FINDING 2024-004 Finding Subject: Water and Wast Disposal System for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Beth Jones Contact Phone Number and Email Address: 812 723-2739, clerk@paoli.in.gov Views of Responsible Officials: We concur with the findings Description of Corrective Action Plan: The town is contracted with Baker Tilly Financial Advisors and the Clerk Treasurer will provide all pertinent information to Baker Tilly in order for them to prepare the Statement of Budget, Income, and Equity- Form 442-2; and the Balance Sheet - Form 442-3) that is required by the USDA for the Sewer Bonds. Once the reports are completed by Baker Tilly, the Clerk Treasurer will review the reports and then submit them to the USDA. This will be done annually. Anticipated Completion Date: Effective immediately

View Audit 362372

Finding 571391 (2024-001)

Material Weakness 2024

St. Vincent General Hospital District

CO

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Over the past three years the hospital has been working hard to overcome a very hard financial turnaround. As a result, days cash on hand has been extremely low and there has been no way for the facility to make payroll, vendor payments, and debt payments, while maintaining a debt reserve. However, ...

Over the past three years the hospital has been working hard to overcome a very hard financial turnaround. As a result, days cash on hand has been extremely low and there has been no way for the facility to make payroll, vendor payments, and debt payments, while maintaining a debt reserve. However, over the past 12 months we have started to reap the reward of the hard work through operationally increasing revenue, reducing costs, and being more strategic on service lines. This will allow for us to hit the reserve amounts in 2025, while maintaining the cash flow needed for operations.

View Audit 362330

Finding 571386 (2024-001)

Material Weakness 2024

City of Laporte

IN

Internal Control / Segregation of Duties Special Tests & Provisions HUD Housing Programs § 200.303

FINDING Section III – Internal Controls - CDBG Contact Person Responsible for Corrective Action: Mary Ann Richards, CDBG Program Manager Contact Phone Number: (219) 362-8260 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Reporting-Financial Summary ...

FINDING Section III – Internal Controls - CDBG Contact Person Responsible for Corrective Action: Mary Ann Richards, CDBG Program Manager Contact Phone Number: (219) 362-8260 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Reporting-Financial Summary Report (PR26) The City of La Porte Community Development Block Grant will submit the following report to the Clerk/Treasurer and Director of Community Development and Planning for review and approval prior to submitting to HUD: PR26 Annual Financial Summary. Special Tests and Provisions - Environmental Reviews The City of La Porte Community Development Block Grant will develop a checklist listing forms and correspondence required when completing an environmental review. The Director of Community Development and Planning will review the environmental review file and sign the checklist thereby indicating the environmental review is complete and properly maintained. Special Tests and Provisions – Rehabilitation The City of La Porte Community Development Block Grant will develop a evaluation form for the Director of Community Development and Planning to review to compare the initial site visit, work scope, and certificate of completion is properly maintained. The Community Development Block Grant program manager will initiate the form for review by the Director of Community Development and Planning at the end of the rehab activity per address. Anticipated Completion Date: July 1, 2025

View Audit 362316

Finding 571358 (2024-001)

Significant Deficiency 2024

Franklin County Public Utility District No. 1

WA

Subrecipient Monitoring Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318

The District will modify the federal procurement language existing in its current policy in accordance with 2 CFR 200.

View Audit 362298

Finding 571307 (2024-001)

Material Weakness 2024

Lyle School District No. 406

WA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate controls for ensuring compliance with federal requirements for allowable costs and cost principles and federal wage rate requirements. Name, address, and telephone of District contact person: Susan Carabin, Business Manager PO Box 368 Lyle, WA 98635 (509) 365-2191 Corrective action the auditee plans to take in response to the finding: A new methodology for calculating indirect cost rates has been implemented, including working directly with EGMS staff at the beginning of the fiscal year to document the correct indirect rate per grant (for the 2024-25 fiscal year this was completed in March 2025). The District was previously not aware that OSPI was not modifying the hard coded rate. The District has significantly strengthened its internal controls over expenditures. We've implemented a checklist system for accounts payable, designed to catch errors such as duplicate taxation. Additionally, the District developed a master spreadsheet to reconcile all grant claims monthly, ensuring each claim is reconciled both before and after submission, and upon revenue receipt. Anticipated date to complete the corrective action: March 2025

View Audit 362249 Questioned Costs: $1

Finding 571250 (2024-001)

Material Weakness 2024

La Center School District

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE La Center School District No. 101 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE La Center School District No. 101 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Gary McGarvie, Business Manager PO Box 1840 La Center, WA 98629 (360) 263-2131 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). This letter is in response to the SAO Audit concern regarding the Special Education Time & Effort Attestation Finding. As discussed with the State Auditor, the issue stemmed from a clerical error in the activity box selection. We have since corrected the forms, with the original signer's initials added for verification. This error did not affect student services or funding. A review of prior year signatures supports the intent to check the correct box on the forms. To prevent similar issues in the future, we will pre-fill the forms and print them with the appropriate box selected for the necessary attestation. Moving forward, LCSD will continue to adhere to the guidelines provided by OSPI for attestation signatures and the correct use of fund codes. Anticipated date to complete the corrective action: 4/23/2025

View Audit 362175

Finding 571232 (2024-001)

Material Weakness 2024

Great Lakes Energy

MI

Reporting Material Weakness

Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for...

Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for the quarterly reports, which could result in a material misstatement of the Cooperative’s schedule of expenditures of federal awards. Responsible Individuals: Denne’ Smith, Chief Financial Officer Corrective Action Plan: The Cooperative will implement a formal review process for the quarterly reports, ensuring there is adequate segregation of duties and proper oversight. Anticipated Completion Date: June 30, 2025

View Audit 362115

Finding 571166 (2024-002)

Material Weakness 2024

Midmichigan Health Services

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted with...

Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted within the annual performance report was not accurate. Planned Corrective Action: Since the FY 2024 financial and single audit adjustments were not discovered and completed prior to the UDS submission deadline of 3/31/2025 and there is no mechanism to change UDS values after the deadline we will move the audit engagement earlier in the 2026 year to allow time to correct any UDS issues prior to 3/31/2026 deadline. Contact person responsible for corrective action: William E Collin, CFO Anticipated Completion Date: 3/31/2026

View Audit 362079

Finding 571154 (2024-003)

Material Weakness 2024

Hinds Community College District

MS

Questioned Costs Student Financial Aid Special Tests & Provisions

a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District did not properly calculate the total amount disbursed or to be disbursed which lead to incorrect calculation of funds to be returned ...

a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District did not properly calculate the total amount disbursed or to be disbursed which lead to incorrect calculation of funds to be returned to Title IV. Additionally, the District did not provide evidence of date of determination used in calculation. b. Corrective Action Plan: The District is an attendance taking institutional and has reviewed its internal controls on how total days in the semester are calculated correctly and timely disbursements are made. The District understands that it should be using the Last Day of Attendance in the calculation of earned aid and made that modification Spring 2025 in collaboration with the U.S. Department of Education and outlined the calculation variables to align with that calculation change. Management has revised its Policy and Procedures accordingly and will submit to the Hinds Board of Trustees for final approval December of 2025. The correction implementation date was June 2025 to be finalized December 2025.

View Audit 362076 Questioned Costs: $1

Finding 571153 (2024-002)

Material Weakness 2024

Hinds Community College District

MS

Student Financial Aid Material Weakness Reporting

a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services .... Jennifer Scott-Gilmore 601-857-3250 The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not en...

a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services .... Jennifer Scott-Gilmore 601-857-3250 The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not ensure internal controls were in place to ensure timely and accurate reporting. b. Corrective Action Planned: The Management has implemented additional organizational and internal controls to ensure students' enrollment statuses are reported timely and accurately. In reviewing the causation of the finding, it was determined that it was a personnel error and as of June 2024, there is a new Registrar for Hinds Community College charged with compliance of this requirement. During the AY2024-25, the Registrar worked within the new student information system (SIS) to generate the required student data on a monthly cycle to be submitted to the National Clearinghouse which is then transmitted to NSLDS. This update in internal controls should satisfy future reviews.

View Audit 362076

Finding 571143 (2024-001)

Material Weakness 2024

Johnston-Lee Harnett Community Action, Incorporated

NC

Questioned Costs Procurement, Suspension & Debarment Material Weakness

The Fiscal Policies and Procedures will be followed. Any expenses over $5,000 associated with the upkeep of facilities will be reviewed by the Head Start Advisory Committee, approved by the Finance Committee, Executive Committee and/or Board of Directors. Any large facility issues or concerns will b...

The Fiscal Policies and Procedures will be followed. Any expenses over $5,000 associated with the upkeep of facilities will be reviewed by the Head Start Advisory Committee, approved by the Finance Committee, Executive Committee and/or Board of Directors. Any large facility issues or concerns will be reported by the Head Start Director to the Head Start Advisory Committee along with the source of the issue and any cost associated with the repairs. Reporting will be consistent even if the repair qualifies for reimbursement by the State of North Carolina.

View Audit 362054 Questioned Costs: $1

Finding 571009 (2024-001)

Material Weakness 2024

Home Forward

OR

Eligibility Material Weakness Significant Deficiency

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that Home Forward reviews the controls in place to ensure that recertifications are performed timely and the income is supported. Explanation of disagreement with audit finding: There is no disagreement...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that Home Forward reviews the controls in place to ensure that recertifications are performed timely and the income is supported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Prior to COVID, we had software controls in place that did not allow staff to override the next re-exam dates. We removed those restrictions during COVID. Since this audit finding we have now put those controls back in place. We also have training scheduled to discuss income calculations and to reiterate processes related to review schedules. The training will focus on correct income calculation procedures and documentation and will highlight maintaining effect dates for reviews when they are not completed on time due to resident failure to provide documentation. Name(s) of the contact person(s) responsible for corrective action: Elise Anderson (software controls) and Suzanne Couttouw (income/ exam date training) Planned completion date for corrective action plan: • Software controls back in place 6/1/2025 • Income Calculation training 7/16/2025

View Audit 361950

Finding 570860 (2024-007)

Material Weakness 2024

Polk County, Iowa

IA

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

Identifying Number: 2024-007 Corrective Actions Taken or Planned: Finding: 2024-007 Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / June 2025 Agency’s response: Concur: We agree with this finding. This gr...

Identifying Number: 2024-007 Corrective Actions Taken or Planned: Finding: 2024-007 Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / June 2025 Agency’s response: Concur: We agree with this finding. This grant has ended as of 6/30/25. In the future if we have fiscal agency services, we will ensure the that the program is being properly reviewed and administered.

View Audit 361781

Finding 570844 (2024-003)

Material Weakness 2024

Cornerstone Rescue Mission

SD

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303 § 200.328 § 200.329

Federal Agency Name: Department of Veterans Affairs Assistance Listing Number: 64.003 Program Name: VA Supportive Services for Veteran Families Program Compliance Requirement: Reporting Finding Summary: No review and approval processes are in place over quarterly progress reports. Corrective Actio...

Federal Agency Name: Department of Veterans Affairs Assistance Listing Number: 64.003 Program Name: VA Supportive Services for Veteran Families Program Compliance Requirement: Reporting Finding Summary: No review and approval processes are in place over quarterly progress reports. Corrective Action Plan: Management has implemented procedures and control processes to incorporate an independent review and approval over quarterly reporting and retain documentation to support the review was performed. Responsible Individuals: Teena Conrad, SSVF Program Manager, Lysa Allison, Executive Director and Sara VanVlack, Business Manager Anticipated Completion Date: June 2025

View Audit 361768

Finding 570664 (2024-001)

Material Weakness 2024

Royal School District No. 160

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

The district acknowledges the finding regarding inadequate internal controls and non-compliance with time-and-effort requirements. We take this concern seriously and are fully committed to addressing them promptly to ensure we are following all applicable federal and state regulations. To do so, the...

The district acknowledges the finding regarding inadequate internal controls and non-compliance with time-and-effort requirements. We take this concern seriously and are fully committed to addressing them promptly to ensure we are following all applicable federal and state regulations. To do so, the district has taken the following steps: 1. Internal Controls: we are reviewing and improving our internal control procedures related to grant documentation and management. 2. Time-and-Effort Reporting: we are ensuring our policies are current and will be training staff to ensure time-and-effort documentation is accurate and up to date in accordance with federal and state guidelines. 3. Monitoring: we are enhancing our monitoring procedures to ensure we have consistent application of our internal controls across departments.

View Audit 361683

Finding 570583 (2024-003)

Material Weakness 2024

Green County Family Ymca, Inc.

WI

Reporting Material Weakness

COVID-19: Coronavirus State and Local Fiscal Recovery Funds: Workforce Innovation Grant – Assistance Listing No. 21.027 Recommendation: CLA recommends that the Organization implement procedures for verifying that Forms DETW-19457-E are reviewed and submitted timely. Explanation of disagreement with ...

COVID-19: Coronavirus State and Local Fiscal Recovery Funds: Workforce Innovation Grant – Assistance Listing No. 21.027 Recommendation: CLA recommends that the Organization implement procedures for verifying that Forms DETW-19457-E are reviewed and submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has implemented procedures subsequent to year-end to ensure that quarterly Forms DETW-19457-E are reviewed prior to submission and that they are submitted timely going forward. Name(s) of the contact person(s) responsible for corrective action: Trent Henning, Executive Director, and Luke Smetters, Director of Operations Planned completion date for corrective action plan: December 31, 2025

View Audit 361616

Finding 570563 (2024-001)

Material Weakness 2024

City of Rialto

CA

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

Reference Number: 2024-001- Timeliness of Financial Reporting (Material Weakness/Material Noncompliance) Name of Contact Person: Janet Franco, Principal Budget and Financial Analyst or Scott Williams, Director of Finance Corrective Action: The City acknowledges that the financial inform...

Reference Number: 2024-001- Timeliness of Financial Reporting (Material Weakness/Material Noncompliance) Name of Contact Person: Janet Franco, Principal Budget and Financial Analyst or Scott Williams, Director of Finance Corrective Action: The City acknowledges that the financial information and documentation, including the trial balance, was not prepared in a timely manner. This prevented the auditors from completing the audit, and the Single Audit, by March 31, 2025. The implementation of the new financial software system, which went live on July 1, 2023, necessitated almost all of the Finance Department’s staff hours to be allocated to ensuring the software system was accurate in its financial reporting. This allocation of resources prevented the City from producing timely financial information. The Finance Department also had the loss of key staff in the department that added difficulty in providing necessary items in a timely manner. The Finance Department has corrected all of the financial and reporting issues that arose in the Summer and Fall of 2024 and is also working on fully staffing the department to be able to complete reporting in timely manner. The Finance staff has reviewed and updated its procedures for closing the financial records for the 2023-24 fiscal year, and has already begun the process of closing the books for 2024-25. The City fully expects to file the financial audit in a timely manner for the 2024-25 fiscal year. Proposed Completion Date: Fiscal Year ended June 30, 2025.

View Audit 361591

Finding 570562 (2024-001)

Material Weakness 2024

City of Cleburne, Texas

TX

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Section III. Findings and Questioned Costs for Federal Awards Item 2024-001 Assistance Listing Numbers: 14.871 – Housing Voucher Cluster Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: N/A Type of Finding: Material Weakness in Internal Control over Compliance an...

Section III. Findings and Questioned Costs for Federal Awards Item 2024-001 Assistance Listing Numbers: 14.871 – Housing Voucher Cluster Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: N/A Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Special Tests and Provisions Questioned Costs: None Criteria 24 CFR 982.305(a) requires that grantees must inspect housing units at least biennially, and annually per their Housing Administrative Plan, to determine whether housing units meet Housing Quality Standards. 2 CFR 200 requires that internal control over compliance be established to provide reasonable assurance for compliance. Condition During our audit testing, we haphazardly selected a sample of 40 tenants to determine if the admission criteria were met. Of those 40 tenants, we identified 7 instances where an inspection was not conducted on an annual basis. Cause The City’s established procedures did not include sufficient controls to ensure that the criteria were met in accordance with policy and regulation before the housing assistance payments were authorized. Effect The City was not in compliance with these program requirements. Recommendation We recommend that management strengthen controls to ensure that housing assistance payments are not authorized before the required criteria are met. Ideally, this would include changes to the authorization process that prevent authorization from being made without the review having been completed. Management’s Response 131 Management acknowledges the audit finding related to Material Weakness in Internal Control over Compliance and Noncompliance for 14.841 – Housing Voucher Cluster. We agree with the assessment and recognize the importance of addressing the underlying issue to enhance the organization's operations and internal controls. To resolve this issue, the City has already implemented staffing changes aimed at addressing this material weakness and better program management for housing These changes include the hiring of Terrence Hamilton. Terrence comes to the City with a strong background in housing and has already implemented structural changes to address housing division needs. Management is confident that the hiring of Terrence and the support for his actions have effectively remediated the material weakness and will help prevent similar issues in the future. We remain committed to maintaining strong internal controls and will continue to monitor the effectiveness of these changes regularly. Person responsible for corrective action: Terrence Hamilton Anticipated completion date: May 31, 2025

View Audit 361587

Finding 570549 (2024-002)

Material Weakness 2024

Whitley County

IN

Internal Control / Segregation of Duties Subrecipient Monitoring 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: Scott Wagner Contact Phone Number: 260-248-3121 Ext 5 swagner@whitleygov.com Views of Responsible Official: We concur with the finding. Descrip...

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Scott Wagner Contact Phone Number: 260-248-3121 Ext 5 swagner@whitleygov.com Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Whitley County Health Department has developed and implemented a policy that will establish and maintain effective internal control for invoices for State and Federal Grants received by the Department. The Director of the department will review all compiled data and sign the invoice along with the employee who compiled the invoice data. In cases where the Director is the employee compiling the data, the office administrator will also sign the invoice to verify the data is correct. Anticipated Completion Date: Immediately

View Audit 361558

Finding 570501 (2024-002)

Material Weakness 2024

West Central Nebraska Joint Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2024-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inte...

Finding 2024-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.

View Audit 361476

Finding 570490 (2024-004)

Material Weakness 2024

Akron-Canton Regional Airport Authority

OH

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.326

2024-004 The Akron – Canton Regional Airport Authority request wage reports with all projects. The majority of these reports are submitted with pay applications. The standard practice is that the company overseeing the construction management of the projects submits these reports to the Airport. The...

2024-004 The Akron – Canton Regional Airport Authority request wage reports with all projects. The majority of these reports are submitted with pay applications. The standard practice is that the company overseeing the construction management of the projects submits these reports to the Airport. The Airport had a couple projects without a firm overseeing the construction management. There were a few pay applications associated with these projects that the Airport did not receive wage reports and had to request after the fact. The Airport has since involved more staff members to review pay application for required information. Completed June of 2025 James Krum, VP of Finance and Administration

View Audit 361449

Finding 570486 (2024-001)

Material Weakness 2024

Community Coalition Against Human Trafficking

TN

Questioned Costs Subrecipient Monitoring Cash Management § 200.403 § 200.430

Management concurs with the recommendation to implement internal controls to ensure all costs charged to the program are accurate, allowable, and properly allocated in accordance with the terms of the federal award, and that there is proper review and approval.

View Audit 361435 Questioned Costs: $1

Corrective Action Plans

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