Corrective Action Plans

Finding 575315 (2024-001)

Material Weakness 2024

MI

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

Finding Number: 2024-001 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or app...

Finding Number: 2024-001 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or approval for the following samples selected for testing: Semi Annual Financial Report, Annual Financial Reports and Semi-Annual Programmatic Report. None of the 3 samples selected for testing had reviews noted. Questioned Costs – N/A Contact Person Responsible for Corrective Action – Kristin Olmedo, President &CEO Anticipated Date of Correction – 04/01/2025 View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.

View Audit 365363

Finding 575308 (2024-005)

Material Weakness 2024

Sangamon County, Illinois

IL

Reporting Subrecipient Monitoring Cash Management § 200.303 § 200.328 § 200.329

County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.

View Audit 365342

Finding 575303 (2024-004)

Material Weakness 2024

Sangamon County, Illinois

IL

Questioned Costs Cash Management Material Weakness § 200.303 § 200.305

County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.

View Audit 365342 Questioned Costs: $1

Finding 575293 (2024-001)

Material Weakness 2024

North County Lgbtq Resource Center

CA

Questioned Costs Internal Control / Segregation of Duties Material Weakness

The Organization concurs with the finding and has begun implementing corrective action to address the identified issues, including enhancing internal controls and strengthening review procedures to ensure more accurate and timely financial reporting going forward.

View Audit 365316 Questioned Costs: $1

Finding 575291 (2024-004)

Material Weakness 2024

California Fire Safe Council, Inc.

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Adm...

Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Corrective Action Plan: In response to the FY21 Corrective Action Plan, CFSC implemented a Subrecipient Monitoring Policy in June 2024 to ensure compliance with the Uniform Guidance for monitoring subrecipients of federal funding, including audit requirements and the verification of suspension and debarment status. To further strengthen compliance and ensure timely verification, CFSC will implement the following actions: 1. Mandatory Pre‐Award Verification Timing & Documentation: a. Suspension and debarment status must be verified on SAM.gov by the assigned Grant Specialist before the execution of any subaward agreements. b. The verification data and results will be documented by the assigned Grant Specialist and included in the Risk Assessment process prior to award issuance. c. Any subrecipients flagged as high risk due to past audit findings will undergo enhanced pre‐award due diligence before subaward execution to be carried out by the assigned Grant Specialist. 2. Grant Compliance Oversight & Approval: a. The Grants Manager (or designee) will review and approve all subrecipient compliance checks before final award execution. b. Any exceptions or delays in verification must be documented and approved by the CFAO & Deputy Director before proceeding. 3. Quarterly Compliance Audits: a. The Grants Manager (or designee) will conduct quarterly internal audits of subrecipient monitoring files to confirm that suspension & debarment verification was completed timely before subaward execution. b. The Grants Manager will be responsible for reporting any identified deficiencies to senior management and ensuring timely correction for policy reinforcement. Anticipated Completion Date: CFSC has implemented corrective actions regarding mandatory Pre‐award verification & documentation (action item 1) and grant compliance oversight & approval (item 2). CFSC has begun to implement the quarterly compliance audits (item 3) and will have this fully implemented by the end of FY25.

View Audit 365313

Finding 575289 (2024-002)

Material Weakness 2024

California Fire Safe Council, Inc.

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Adm...

Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Corrective Action Plan: In response to the FY21 Corrective Action Plan, CFSC implemented a Subrecipient Monitoring Policy in June 2024 to ensure compliance with the Uniform Guidance for monitoring subrecipients of federal funding, including audit requirements and the verification of suspension and debarment status. To further strengthen compliance and ensure timely verification, CFSC will implement the following actions: 1. Mandatory Pre‐Award Verification Timing & Documentation: a. Suspension and debarment status must be verified on SAM.gov by the assigned Grant Specialist before the execution of any subaward agreements. b. The verification data and results will be documented by the assigned Grant Specialist and included in the Risk Assessment process prior to award issuance. c. Any subrecipients flagged as high risk due to past audit findings will undergo enhanced pre‐award due diligence before subaward execution to be carried out by the assigned Grant Specialist. 2. Grant Compliance Oversight & Approval: a. The Grants Manager (or designee) will review and approve all subrecipient compliance checks before final award execution. b. Any exceptions or delays in verification must be documented and approved by the CFAO & Deputy Director before proceeding. 3. Quarterly Compliance Audits: a. The Grants Manager (or designee) will conduct quarterly internal audits of subrecipient monitoring files to confirm that suspension & debarment verification was completed timely before subaward execution. b. The Grants Manager will be responsible for reporting any identified deficiencies to senior management and ensuring timely correction for policy reinforcement. Anticipated Completion Date: These corrective actions will be fully implemented by the end of FY25, with ongoing monitoring and enforcement thereafter.

View Audit 365313

Finding 575249 (2024-001)

Material Weakness 2024

City of Lowell

MA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Víews of Responsíble Official and Planned Correctíve Actíon Management agrees with the recommendation. The District recognizes the importance of maintaining accurate and timely documentation to ensure that salaries and wages charged to federal awards are allowable and supported in accordance with fe...

Víews of Responsíble Official and Planned Correctíve Actíon Management agrees with the recommendation. The District recognizes the importance of maintaining accurate and timely documentation to ensure that salaries and wages charged to federal awards are allowable and supported in accordance with federal cost principles. To address the deficiency, the following corrective actions will be taken: . Action: Reinforce the requiremént that all employees whose salaries are charged in whole or in part to federal grants must complete and sign time and effort certifications on at least a semi-annual basis, in accordance with 2 CFR 200.430. . Action: Develop a centralized tracking system to monitor the distribution, collection, and retention of time and effort certifications to ensure completeness and timeliness. . Action: provide training to program directors, supervisors, and staff on the requirements for time and effort reporting and the importance of compliance. . Action: Establish an intemal review process whereby the Grants Manager will conduct periodic spot-checks to confirm thaf certifications are being properly maintained and retained.

View Audit 365311 Questioned Costs: $1

Finding 575238 (2024-002)

Material Weakness 2024

Kaneco Association 071-Hd113

IL

Eligibility HUD Housing Programs Material Weakness

2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance ...

2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan Additional staff have been hired to ensure all tenant files are kept current. A monthly review will be performed by the AVP of Asset Management to ensure accuracy. Responsible Person for Corrective Action Plan The Associate Vice President of Asset Management. Implementation Date of Corrective Action Plan December 2025

View Audit 365281

Finding 575234 (2024-002)

Material Weakness 2024

Sherman Apartments Association 071-Hd121

IL

Eligibility HUD Housing Programs Material Weakness

2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance ...

2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan Additional staff have been hired to ensure all tenant files are kept current. A monthly review will be performed by the AVP of Asset Management to ensure accuracy. Responsible Person for Corrective Action Plan The Associate Vice President of Asset Management. Implementation Date of Corrective Action Plan December 2025

View Audit 365280

Finding 575230 (2024-002)

Material Weakness 2024

Kane Homes Association, Inc. 071-Hd117

IL

Eligibility HUD Housing Programs Material Weakness

2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance ...

2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan Additional staff have been hired to ensure all tenant files are kept current. A monthly review will be performed by the AVP of Asset Management to ensure accuracy. Responsible Person for Corrective Action Plan The Associate Vice President of Asset Management. Implementation Date of Corrective Action Plan December 2025

View Audit 365279

Finding 575228 (2024-002)

Material Weakness 2024

Aurora Residential Services, Inc. 071-Eh487

IL

Eligibility HUD Housing Programs Material Weakness

2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance ...

2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan Additional staff have been hired to ensure all tenant files are kept current. A monthly review will be performed by the AVP of Asset Management to ensure accuracy. Responsible Person for Corrective Action Plan The Associate Vice President of Asset Management. Implementation Date of Corrective Action Plan December 2025

View Audit 365278

Finding 575224 (2024-002)

Material Weakness 2024

A & E Association, Inc. 071-Hd092

IL

Eligibility HUD Housing Programs Material Weakness

2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance ...

2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan Additional staff have been hired to ensure all tenant files are kept current. A monthly review will be performed by the AVP of Asset Management to ensure accuracy. Responsible Person for Corrective Action Plan The Associate Vice President of Asset Management. Implementation Date of Corrective Action Plan December 2025

View Audit 365277

Finding 575160 (2024-005)

Material Weakness 2024

Town of Elkton, Maryland

MD

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.400 § 200.403 § 200.404

COVID-19-Coronavirus State and Local Relief Funds (CSLRF)-Assistance Listing No. 21.027 Allowable Activities/Costs Recommendation: The Town should review and enhance controls and procedures where necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

COVID-19-Coronavirus State and Local Relief Funds (CSLRF)-Assistance Listing No. 21.027 Allowable Activities/Costs Recommendation: The Town should review and enhance controls and procedures where necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will continue to review and enhance controls where necessary to ensure that all State and Local Fiscal Recovery Funds (SLFRF) expenditures support an eligible COVID-19 public health or economic response. Name(s) of the contact person(s) responsible for corrective action: Tyler Home, Director of Finance Planned completion date for corrective action plan: 07/01/2024

View Audit 365251 Questioned Costs: $1

Finding 575079 (2024-105)

Material Weakness 2024

Pancare of Florida, INC

FL

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs § 200.303

2024-105 Lack of Payroll Review and Approval Condition: No documentation of employee time approval by supervisors could be provided. The payroll clerk processes the payroll, and the finance director approves through the releasing of the payroll. However, there is no formal documentation of the ove...

2024-105 Lack of Payroll Review and Approval Condition: No documentation of employee time approval by supervisors could be provided. The payroll clerk processes the payroll, and the finance director approves through the releasing of the payroll. However, there is no formal documentation of the overall review of the payroll process and the supervisors’ approval of time recorded by employees. Corrective Action Planned: The Organization has implemented a new payroll process using the ADP system. Employees are now required to approve their own time within the ADP portal, and this approval is documented. Following this, supervisors review and approve their employee's time, which is also documented in the portal. Human Resources then prepares the payroll, reviewing all entries and initialing a shared file of payroll items and providing backup for changes. Once HR confirms accuracy, they notify Finance. Finance then reviews the payroll, with the Finance Manger providing the final approval within ADP once all items are confirmed. This entire process is fully documented, with approvals recorded within the ADP by employees and supervisors and the shared file drive where HR and Finance initial off on the reviewed payroll items, ensuring a traceable record of the entire payroll approval process Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implemented

View Audit 365222

Finding 575077 (2024-101)

Material Weakness 2024

Pancare of Florida, INC

FL

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs § 200.303

2024-101 Lack of Internal Controls over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale...

2024-101 Lack of Internal Controls over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale to identify errors quickly to allow for corrections to be made in a timely manner. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Billing and Collections Policy was updated to waive co-pays for students in the School-Based Program. The Billing Department is in the process of auditing and implementing quarterly feedback & training sessions for the Operations Department for training and compliance for the Sliding Fee Discount Program. This process was implemented in 2025. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: October 2025

View Audit 365222

Finding 574729 (2024-001)

Material Weakness 2024

Pro Viviendas Ii, INC

PR

HUD Housing Programs Material Weakness Special Tests & Provisions

Management has consulted with HUD's account executive regarding the use of the reserves as collateral for financing. As of this date, management is still waiting for HUD's response since they are analyzing the transaction. Banco Popular de Puerto Rico, the mortgage, will be notified about HUD final ...

Management has consulted with HUD's account executive regarding the use of the reserves as collateral for financing. As of this date, management is still waiting for HUD's response since they are analyzing the transaction. Banco Popular de Puerto Rico, the mortgage, will be notified about HUD final notification to ensure the correct collateral requirements are met. Evidence of resolution will be sent to HUD. The reposible person for the corrective action plan is Carmen G Rivera, Blanco's Vice President. The estimated completion date for the finding is June 30, 2025

View Audit 365036

Finding 574699 (2024-001)

Material Weakness 2024

The Contingent

OR

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430

Management will continue to reinforce utilization of the time tracking system that was implemented in 2024. In addition, management will ensure that the timecards submitted by staff are reviewed and approved timely.

View Audit 364980 Questioned Costs: $1

Finding 574674 (2024-003)

Material Weakness 2024

City of Ipswich

SD

Procurement, Suspension & Debarment Material Weakness § 200.318 § 200.327

Federal Award Findings Finding 2024-003 U.S. Department of Treasury Passed through State of South Dakota Board of Water and Natural Resources Federal Financial Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The City does not have a formal documented...

Federal Award Findings Finding 2024-003 U.S. Department of Treasury Passed through State of South Dakota Board of Water and Natural Resources Federal Financial Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The City does not have a formal documented procurement policy which includes written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award, and administration of contracts with federal funds . Responsible Individuals: Mike Steen, Mayor and Amanda Metzinger, Finance Officer Corrective Action Plan: Management plans to formally document and approve an official written procurement policy that follows all necessary state and federal laws, including the required procurement standards within 2 CFR sections 200.318 through 200.327. Anticipated Completion Date: 9/22/25

View Audit 364950

Finding 574640 (2024-005)

Material Weakness 2024

Red Mesa Unified School District #27

AZ

Internal Control / Segregation of Duties Material Weakness Reporting

2024-005 REPORTING REQUIREMENTS Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: None Type of Finding: Material weakness in internal controls and Material Noncompliance Compliance Requirement: L. Reporting Condition/Context...

2024-005 REPORTING REQUIREMENTS Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: None Type of Finding: Material weakness in internal controls and Material Noncompliance Compliance Requirement: L. Reporting Condition/Context: Documentation was not provided to support the number of federally connected students reported on the Impact Aid application. Corrective Action: The District will establish a process to ensure proper documentation is maintained to support the Impact Aid application. Planned completion date for corrective action plan: For the period ending August 31, 2025. Name of the contact person responsible for corrective action: Laticia John, Business Coordinator

View Audit 364909

Finding 574638 (2024-005)

Material Weakness 2024

Shelby County

IN

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

FINDING 2024-005 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will ha...

FINDING 2024-005 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will have the Deputy Auditor start signing off on all reports to verify the dates are correct for the reporting period. Anticipated Completion Date: August 30, 2025

View Audit 364904

Finding 574636 (2024-003)

Material Weakness 2024

Shelby County

IN

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

FINDING 2024-003 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor or Depa...

FINDING 2024-003 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor or Department head will review and document their review for all Federal Grant disbursements for applicable grant requirements and Federal regulations. Anticipated Completion Date: August 30, 2025

View Audit 364904

Finding 574616 (2024-003)

Material Weakness 2024

Southwestern Christian University, Inc.

OK

Material Weakness

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Southwestern Christian University acknowledges the importance of the Gramm-Leach-Bliley Act (GBLA) and the responsibilities it places on higher education institutions to protect personal and financial information of students, fami...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Southwestern Christian University acknowledges the importance of the Gramm-Leach-Bliley Act (GBLA) and the responsibilities it places on higher education institutions to protect personal and financial information of students, families, and employees. We are committed to safeguarding sensitive data as part of our responsibility to operate with integrity and stewardship. To address these findings, SCU is working closely with our IT specialist in taking the following steps: a. Information Security Program: we are formalizing a written information security plan that meets the GLBA requirements, including risk assessment, safeguards, and monitoring. b. Designation of Coordinator: A qualified staff member has been designated to oversee GLBA compliance and ensure accountability in implementing safeguards. c. Employee training: Faculty and staff will be trained on data privacy, cybersecurity practices, and proper handling of sensitive information. d. Technical Safeguards: We will be enhancing systems for data encryption, access controls, and monitoring to reduce risks related to unauthorized access or disclosure. e. Ongoing review: Regular testing, audits, and updates will be conducted to ensure continuous improvement and adherence to GLBA standards. At Southwestern Christian University, we believe in protecting the personal information of our students and families is part of our mission of stewardship. Just as we are called to be faithful with financial resources, we are equally called to be trustworthy in safeguarding data. We are confident that the corrective actions being implemented will ensure that SCU not only meets compliance standards but also reflects our values of integrity, accountability and care. Person Responsible for Corrective Action Plan: Mark Arthur, Chief Financial Officer Anticipated Date of Completion: June 30, 2026

View Audit 364878

Finding 574606 (2024-003)

Material Weakness 2024

Jefferson County

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: Heather Huff Contact Phone Number and Email Address: 812-265-8907 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur wi...

FINDING 2024-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-265-8907 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Auditor’s Office will collect dual signatures on all submissions for reporting requirements. The Auditor’s Office will also have additional employees verify submissions to ledgers for accuracy. Anticipated Completion Date: Completion is anticipated for all reports due after 12-31-2025.

View Audit 364861

Finding 574463 (2024-004)

Material Weakness 2024

Winner Regional Healthcare Center

SD

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: There was no documented independent review of the monthly reserve fund account balance as compared to the required minimum balance. Corrective Action Plan:...

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: There was no documented independent review of the monthly reserve fund account balance as compared to the required minimum balance. Corrective Action Plan: The required monthly balance and the actual monthly reserve fund account balance will be presented to the board on a monthly basis for review and approval. Previously only the actual balance and a YES/NO were provided. Starting in August 2025, monthly board packets for approval will now include the required vs actual comparison with a YES/NO of meeting the requirement. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Anticipated Completion Date: August 2025

View Audit 364799

Finding 574131 (2024-004)

Material Weakness 2024

Legacy Medical Care Inc.

IL

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

Action taken in response to finding: A new process has been put in place documenting the review and approval of payroll. Name(s) of the contact person(s) responsible for corrective action: Melissa D’Onorio, CEO, and Donna Landy, CFO. Planned completion date for corrective action plan: 07/14/2025

View Audit 364705

Corrective Action Plans

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