Corrective Action Plans

Finding 1164928 (2025-003)

Material Weakness 2025

MI

Internal Control / Segregation of Duties Material Weakness

Corrective Action: The Business Office will implement enhanced internal control procedures to ensure that all expenditures are accurately allocated to the appropriate program account, function, and object code. As part of this process, the Director of Finance will perform regular comparisons of actu...

Corrective Action: The Business Office will implement enhanced internal control procedures to ensure that all expenditures are accurately allocated to the appropriate program account, function, and object code. As part of this process, the Director of Finance will perform regular comparisons of actual expenditures to budgeted amounts. This review will help identify potential misstatements, detect coding errors, and ensure that financial transactions are correctly recorded in accordance with state and district accounting requirements. Responsible Person: Director of Finance and Grant Managers

View Audit 374865

Finding 1164839 (2025-001)

Material Weakness 2025

Central Wyoming College

WY

Procurement, Suspension & Debarment Subrecipient Monitoring Period of Performance § 200.208 § 200.339 § 200.343 § 200.344

The Administrative Services Office and the Student Affairs Office, or the Grant Manager/Principal Investigator responsible for any specific grants going forward, will work closely with the granting agency to ensure that any unanticipated changes/reductions in funding periods are communicated in time...

The Administrative Services Office and the Student Affairs Office, or the Grant Manager/Principal Investigator responsible for any specific grants going forward, will work closely with the granting agency to ensure that any unanticipated changes/reductions in funding periods are communicated in time to allow the College to effectively close out the grant, or to obtain permission for funding of expenditures that will not be incurred/and or liquidated timely. Anticipated Completion Date: N/A Contact Person(s): Willie Noseep, Vice President for Administrative Services Coralina Daly, Vice President for Student Affairs

View Audit 374669

Finding 1164761 (2025-001)

Material Weakness 2025

Partnership for Children of Johnston County Inc.

NC

Subrecipient Monitoring Eligibility Material Weakness

Date: October 16, 2025 To: Angela Baker, Finance Director From: Melissa Johnson, Early Education Director CC: Candy Scott, Executive Director Subject: NC Pre-K Audit • Purpose: To provide information on the requested review documentation for 40 child files for an NC Pre-K audit. • Details: While gat...

Date: October 16, 2025 To: Angela Baker, Finance Director From: Melissa Johnson, Early Education Director CC: Candy Scott, Executive Director Subject: NC Pre-K Audit • Purpose: To provide information on the requested review documentation for 40 child files for an NC Pre-K audit. • Details: While gathering requested information for an NC Pre-K audit, it was discovered that 11 of the 40 requested children’s files did not have review information in our online application portal, Survey Apply. The applications were processed following all guidelines and procedures, and supporting documentation is available. These documents include income spreadsheets, scorecards, and the date entered in the APP system. The review information, however, is not available in the online application database, and the reason for this has not been determined. Jennifer Williams, Office Manager, and I have both tried to recover this information without success. The requested files missing this information are Kever Pinto, Jackson Millsap, Brixton Beale, Zoey Matthews, Amir Salimov, Nolan McCowan, Rex Klein, Caleb Bernabe, Joseph Holland, Ocean Davis, and Bryson Bunch. • Outcome/Action Taken: Discovery of this possible glitch in the online application system has led us to put additional processes in place to ensure that this information is available upon request in the future. In addition to maintaining a saved copy of the income spreadsheet and scorecard on our internal server, we will now begin saving a copy of the review for each application that is processed. We are in the process of updating our NC Pre-K guidelines. This change will be reflected in these guidelines.

View Audit 374587

Finding 1164752 (2025-003)

Material Weakness 2025

International Academy of Flint

MI

Cash Management Subrecipient Monitoring Material Weakness

see corrective action plan

View Audit 374476

Finding 1164751 (2025-002)

Material Weakness 2025

International Academy of Flint

MI

Cash Management Student Financial Aid Subrecipient Monitoring

see corrective action plan

View Audit 374476

Finding 1164750 (2025-001)

Material Weakness 2025

Frontier International Academy Charter School

MI

School Nutrition Programs Cash Management Material Weakness

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025

View Audit 374465

Finding 1164747 (2025-001)

Material Weakness 2025

Central Academy Charter School

MI

School Nutrition Programs Cash Management Material Weakness

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025

View Audit 374464

Finding 1164744 (2025-001)

Material Weakness 2025

Riverside Academy Charter School

MI

School Nutrition Programs Cash Management Material Weakness

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025

View Audit 374463

Finding 1164741 (2025-001)

Material Weakness 2025

Bridge Academy Charter School

MI

School Nutrition Programs Cash Management Material Weakness

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...

Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025

View Audit 374462

Finding 1164671 (2025-003)

Material Weakness 2025

Union College

NE

Questioned Costs Student Financial Aid Eligibility

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University enhance system controls to ensure disbursements match awards. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The Fin...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University enhance system controls to ensure disbursements match awards. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Office normally attempts to disburse aid within the term for which it is designated. However, unusual workloads brought about by FAFSA disruptions, staffing reductions, and duty changes led to delays in the disbursement of some aid for the 2024-2025 school year. A significant amount of Fall 2024 and Spring 2025 aid was not disbursed until August and September 2025. While this does not fall outside of rules set by the Department of Education, later disbursements caused extra challenges for the Accounting Team and meant a delay in receiving federal funds into the organization. As of September 30, 2025, All Pell Grant and Federal Supplemental Education Opportunity Grant Funds for 2024-2025 were been dispersed — and the matching amounts have been certified by the Department of Education. All federal loans for 2024-2025 have been dispersed, with the exception of 11 students. Nine of the students still have not accepted or declined their loans. They have been given until October 15, or the loans will be rescinded. Two more students had errors that stopped disbursement. This issue is being resolved by the team within the next week. Actions taken to resolve the issue: The Financial Aid team is taking the following actions to ensure that financial aid is disbursed in the term it is awarded. (Note: there are always a few exceptions due to highly unusual circumstances.) • Restructuring the awarding process to disperse funds soon after Census Date, before manually checking each record for anomalies. In 2024-2025, the manual checking process was completed first, which dramatically delayed disbursement. • Restructuring duties to spread out the awarding processing among more than one team member to allow for it to be completed more quickly. • Reviewing and enhancing financial aid policies governing the awarding and disbursing process to ensure that the amounts match at the end of the fiscal year (May 31) for spring and fall terms, and at the end of the award year (August 1) for the summer term. Name(s) of the contact person(s) responsible for corrective action: Tricia Harris, Financial Aid Director Planned completion date for corrective action plan: The Financial Aid Office has already begun implementation of this action plan and will complete implementation before the end of the current school term.

View Audit 374299 Questioned Costs: $1

Finding 1164655 (2025-006)

Material Weakness 2025

Madison-Carver Academy

MI

Subrecipient Monitoring Material Weakness School Nutrition Programs

The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.

View Audit 374283

Finding 1164653 (2025-004)

Material Weakness 2025

Madison-Carver Academy

MI

Questioned Costs Subrecipient Monitoring Cash Management

The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.

View Audit 374283 Questioned Costs: $1

Finding 1164638 (2025-008)

Material Weakness 2025

Cornerstone Jefferson-Douglass Academy

MI

Subrecipient Monitoring Material Weakness School Nutrition Programs

The Academy has put in place a review process within the Food Services Team to ensure future deadlines are met.

View Audit 374247

Finding 1164637 (2025-007)

Material Weakness 2025

Cornerstone Jefferson-Douglass Academy

MI

Subrecipient Monitoring Material Weakness School Nutrition Programs

The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.

View Audit 374247

Finding 1164635 (2025-005)

Material Weakness 2025

Cornerstone Jefferson-Douglass Academy

MI

Questioned Costs Subrecipient Monitoring Cash Management

The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.

View Audit 374247 Questioned Costs: $1

Finding 1164608 (2025-008)

Material Weakness 2025

Lincoln-King Adams-Young Academy

MI

Subrecipient Monitoring Material Weakness School Nutrition Programs

The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.

View Audit 374212

Finding 1164606 (2025-006)

Material Weakness 2025

Lincoln-King Adams-Young Academy

MI

Questioned Costs Subrecipient Monitoring Cash Management

The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.

View Audit 374212 Questioned Costs: $1

Finding 1164562 (2025-002)

Material Weakness 2025

TRI-TOWNSHIP FIRE PROTECTION DISTRICT

IL

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

Corrective Action Plan (Management Response): The District acknowledges the finding and has initiated corrective measures:1. Policy Development: Draft comprehensive written policies and procedures addressing procurement, allowable costs, eligibility, reporting, and record retention for all major fed...

Corrective Action Plan (Management Response): The District acknowledges the finding and has initiated corrective measures:1. Policy Development: Draft comprehensive written policies and procedures addressing procurement, allowable costs, eligibility, reporting, and record retention for all major federal programs. 2. Approval and Adoption: Policies will be reviewed and formally adopted by the Board of Trustees prior to acceptance of further federal grants. 3. Training and Implementation: Staff responsible for federal program administration will be trained on the new procedures. Training materials will include checklists and step by step guides to ensure consistent application. 4. Monitoring: The District will conduct quarterly reviews of federal programs (if applicable) to ensure compliance. Exceptions will be documented and corrective action taken immediately.

View Audit 374134

Finding 1164523 (2025-002)

Material Weakness 2025

Amherst H. Wilder Foundation

MN

Material Weakness Internal Control / Segregation of Duties

Recommendation: CLA recommends that a policy is put in place to document the rent reasonableness procedures as well as documented review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Rent Reasonableness ...

Recommendation: CLA recommends that a policy is put in place to document the rent reasonableness procedures as well as documented review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Rent Reasonableness Policy was updated in July 2025 to clearly require that verification be completed and documented before any rent payment. Each unit must now be compared to at least two similar unassisted units using reliable public sources, with supporting evidence uploaded to the participant’s electronic file. A comprehensive review of all ROOF Project files for placements made after July 1, 2023, has been completed, and all missing documentation has been corrected. Staff received refresher training in August 2025, and all housing specialists are required to complete a HUD Exchange training on rent reasonableness standards by November 2025. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Jones, Director Family Supportive Housing Planned completion date for corrective action plan: July 2025

View Audit 374094

Finding 1164431 (2025-002)

Material Weakness 2025

Clinton Ecumenical North INC

IA

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

Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the audi...

Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the auditor to correct it.

View Audit 373871

Finding 1164429 (2025-002)

Material Weakness 2025

Clinton Ecumenical Housing INC

IA

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

Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the audi...

Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the auditor to correct it.

View Audit 373870

Finding 1163628 (2025-002)

Material Weakness 2025

Housing Authority of the City of Imperial, Nebraska

NE

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2025-002 The Authority agrees with the finding and responds stating that our project is relatively small with only one administrative staff. The Board has reviewed this issue and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies and ac...

Finding 2025-002 The Authority agrees with the finding and responds stating that our project is relatively small with only one administrative staff. The Board has reviewed this issue and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies and accepts them.

View Audit 373449

Finding 1163620 (2025-004)

Material Weakness 2025

Capac Community Schools

MI

Questioned Costs Cash Management Student Financial Aid

SEE CORRECTIVE ACTION PLAN

View Audit 373396 Questioned Costs: $1

Finding 1163619 (2025-003)

Material Weakness 2025

Capac Community Schools

MI

Questioned Costs Cash Management Subrecipient Monitoring

SEE CORRECTIVE ACTION PLAN

View Audit 373396 Questioned Costs: $1

Finding 1162876 (2025-002)

Material Weakness 2025

Village of Hesperia

MI

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.318 § 200.331 § 200.430

2025-002 – Lack of Written Policies and Procedures. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have been de...

2025-002 – Lack of Written Policies and Procedures. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have been developed, these policies have not yet been formally approved and adopted by the Village. As a result of this condition, the Village did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the Village review and approve the draft policies as soon as practical, but no later than the end of fiscal year 2026. Corrective Action. The Village has prepared a policies and procedures manual for the federal grant programs, which will be approved by the Village Council before the end of fiscal year 2026. Responsible Person. Vicki Burrell, Village Clerk. Anticipated Completion Date: February 2026.

View Audit 372529

Corrective Action Plans

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