Corrective Action Plans

Finding 1206489 (2025-007)

Material Weakness 2025

MA

Procurement, Suspension & Debarment

Views of Responsible Officials and Planned Corrective Action: QARI maintains an approved Financial Policies and Procedures Manual that was reviewed and accepted by Federal agencies in FY2025. While many required practices were already in place and operationalized, the auditors identified areas where...

Views of Responsible Officials and Planned Corrective Action: QARI maintains an approved Financial Policies and Procedures Manual that was reviewed and accepted by Federal agencies in FY2025. While many required practices were already in place and operationalized, the auditors identified areas where written documentation could be strengthened or made more explicit. QARI has since updated its policies to include: 1) Explicit conflict of interest disclosure requirements for partners (consistent with existing annual Board disclosures); 2) Documented procedures to verify that vendors are not suspended or debarred. QARI remains transparent with Federal awarding agencies through required annual grant and budget review processes, and all vendors engaged under Federal awards are included in and approved through the official grant budget. These updates ensure full written compliance with OMB Uniform Guidance requirements and strengthen existing internal controls.

View Audit 398537

Finding 1206478 (2025-005)

Material Weakness 2025

City of Lake Worth Beach

FL

Procurement, Suspension & Debarment Equipment & Real Property Management Internal Control / Segregation of Duties § 200.11

Compliance over Negotiation Process Recommendation: The City should review the documentation sent to the seller during the procurement process to ensure the City is providing all necessary documentation to the seller according to 2 CFR 200 and 49 CFR 24. Management Response: Management agrees with t...

Compliance over Negotiation Process Recommendation: The City should review the documentation sent to the seller during the procurement process to ensure the City is providing all necessary documentation to the seller according to 2 CFR 200 and 49 CFR 24. Management Response: Management agrees with the finding. The issue resulted from procedures not fully aligning with federal requirements for real property acquisition documentation and communication. Management will implement procedures to ensure all required communications and documentation are provided and retained in accordance with 2 CFR 200 and 49 CFR 24, including clear communication to sellers and proper recordkeeping to demonstrate compliance. Anticipated Completion Date: Immediately Responsible Contact Person: Yannick Ngendahayo, Finance Director and Mona Feigenbaum, Lake Worth Beach CRA Accounting Manager

View Audit 398516

Finding 1206435 (2025-001)

Material Weakness 2025

Western Arizona Council of Governments

AZ

Procurement, Suspension & Debarment Eligibility § 200.303

Cognizant Agency: U.S. Department of Health and Human Services (HHS) Western Arizona Council of Governments (WACOG) respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 – June 30, 2025 The finding from the schedule of findings is disc...

Cognizant Agency: U.S. Department of Health and Human Services (HHS) Western Arizona Council of Governments (WACOG) respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 – June 30, 2025 The finding from the schedule of findings is discussed below. FINDING—FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF AGRICULTURE 2025-001 Child and Adult Care Food Program – Assistance Listing No. 10.558 Recommendation: WACOG should enhance internal procedures related to the continued review and monitoring of vendors used under cooperative contracts. Management should implement standardized checklists and maintain a centralized repository for documenting vendor due diligence activities, including prequalification evaluations and suspension and debarment verifications. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Vendor due diligence will be performed every three years, encompassing the assessment of two prequalified contractors and verification that vendors are not suspended or debarred via sam.gov, as required by CFR 200 and consistent with WACOG’s purchasing policies and procedures. Records will be maintained in alignment with the record retention policy and provided to auditors upon request. These records will include procurement staff suspension verifications as well as documentation of all vendor due diligence processes. Program staff responsible for procurement will store these records in a centralized repository, with an additional copy submitted to the fiscal department. Names of the contact persons responsible for corrective action: Susan Dempsey, Deb Schlamann, and Gina Whittington Planned completion date for corrective action plan: June 30, 2026. If HHS has questions regarding this plan, please call Susan Dempsey at 928-217-7130 or Deb Schlamann at 928-217-7146.

View Audit 398457

Finding 1206410 (2025-005)

Material Weakness 2025

Santa Fe Recovery Center, Inc.

NM

Procurement, Suspension & Debarment § 200.318 § 200.327

2025-005 – Procurement Corrective action plan: Management reviewed existing accounting staffing structure, revised position descriptions, and have advertised to fill two of three open positions. Management feels with these revised position descriptions, more focus on accounting operations, procedure...

2025-005 – Procurement Corrective action plan: Management reviewed existing accounting staffing structure, revised position descriptions, and have advertised to fill two of three open positions. Management feels with these revised position descriptions, more focus on accounting operations, procedures, and property and equipment management. Personnel responsible for corrective action: Heather King, Interim Chief Operating Officer Estimated corrective action completion date: March 2026

View Audit 398404

Finding 1206396 (2025-005)

Material Weakness 2025

Dolton West School District 148

IL

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management § 200.303

Condition: The District claimed expenditures that did not have adequate supporting documentation, such as invoices, receipts, purchase orders and proof of payment. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Grant exp...

Condition: The District claimed expenditures that did not have adequate supporting documentation, such as invoices, receipts, purchase orders and proof of payment. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Grant expenditures will be reviewed and approved by appropriate personnel prior to reimbursement requests being submitted. Responsible Person: Dr. Mable Alfred, Interim Superintendent. Anticipated Completion Date: June 30, 2026

View Audit 398399

Finding 1206379 (2025-005)

Material Weakness 2025

Douglas County School District #0001

NE

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.321 § 200.322 § 200.323 § 200.326

Federal Grantor: Department of Agriculture, Pass-Through: Nebraska Department of Education Program: Child Nutrition Cluster, Special Education Cluster Award No. and Year: 13898414/13897314/47600262900 and 2024, 24-6406-00-19-028-0001/24- 6408-00-19-028-0001/24-6411-00-19-028-0001/24-6412-00-19-028-0...

Federal Grantor: Department of Agriculture, Pass-Through: Nebraska Department of Education Program: Child Nutrition Cluster, Special Education Cluster Award No. and Year: 13898414/13897314/47600262900 and 2024, 24-6406-00-19-028-0001/24- 6408-00-19-028-0001/24-6411-00-19-028-0001/24-6412-00-19-028-0001/24-6418-132-28-0001P and 2024 Federal Assistance Listing Number: 10.553/10.555/10.559/10.582, 84.027/84.173 Compliance Requirement: Procurement, Suspension, and Debarment Type of Finding: Significant Deficiency in Internal Control Over Compliance Corrective Action: Management will work with the School Board to update the current procurement policy to include all requirements in 2 CRF 200. Name of Contact Person: Cindy Miserez, Controller (531) 299-9891 cynthia.miserez@ops.org Project Completion Date: June 30, 2026

View Audit 398383

Finding 1206337 (2025-071)

Material Weakness 2025

Lafayette Prish School Board

LA

Procurement, Suspension & Debarment Eligibility

The Lafayette Parish School Board has a defined process in place to ensure debarment verifications are being performed. As new vendors are setup, a debarment verification is performed when federal funds are to be associated with a vendor. In addition, many vendors are utilized year after year, which...

The Lafayette Parish School Board has a defined process in place to ensure debarment verifications are being performed. As new vendors are setup, a debarment verification is performed when federal funds are to be associated with a vendor. In addition, many vendors are utilized year after year, which is after an initial debarment verification is performed. In this case, debarment verifications for three vendors could not be found, and despite key personnel turnover, staff will ensure that debarment verifications are being performed and stored digitally.

View Audit 398374

Finding 1206290 (2025-004)

Material Weakness 2025

Veterans Northeast Outreach Center, Inc.

MA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

FINDING 2025-004 Corrective Action Plan The Organization lost funding during 2025 and therefore there is no corrective action plan. Responsible party: Jason Youngclaus; Chief Financial Officer; (978) 930-3830 Anticipated completion date: Not Applicable

View Audit 398344

Finding 1206289 (2025-003)

Material Weakness 2025

Veterans Northeast Outreach Center, Inc.

MA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Cash Management

FINDING 2025-001 Corrective Action Plan During the fiscal year June 30, 2025, Veterans Northeast Outreach Center, Inc. (the Organization) began implementing procedures to strengthen its system of internal controls. The Organization continues efforts to strengthen its system of internal controls thro...

FINDING 2025-001 Corrective Action Plan During the fiscal year June 30, 2025, Veterans Northeast Outreach Center, Inc. (the Organization) began implementing procedures to strengthen its system of internal controls. The Organization continues efforts to strengthen its system of internal controls throughout fiscal year 2026 with a limited finance team. Internal controls improved include a rigorous review of tenant receivables and accounts payable. Responsible party: Jason Youngclaus; Chief Financial Officer; (978) 930-3830 Anticipated completion date: June 30, 2026 FINDING 2025-002 Corrective Action Plan Management will work to identify a process of reviewing journal entries on a regular basis. The challenge with implementing a journal review process is the limited staff to facilitate a multi-level review of journal entries. The Organization will be discussing internally and with the Board of Directors a manner in which this can be accomplished. Responsible party: Jason Youngclaus; Chief Financial Officer; (978) 930-3830 Anticipated completion date: June 30, 2026 FINDING 2025-003 Corrective Action Plan Refer to the corrective action plans for findings 2025-001 and 2025-002. Responsible party: Jason Youngclaus; Chief Financial Officer; (978) 930-3830 Anticipated completion date: June 30, 2026

View Audit 398344

Finding 1206248 (2025-002)

Material Weakness 2025

Missoula Electric Cooperative, Inc.

MT

Procurement, Suspension & Debarment

N/A

View Audit 398231

Finding 1206237 (2025-002)

Material Weakness 2025

Edgerton Retirement Apartments Inc.

WI

Procurement, Suspension & Debarment

Federal Agency: U.S. Department of Agriculture Federal Program Title: Rural Development Multi-Family Housing Revitalization Demonstration Program Assistance Listing Number: 10.447 Award Period: 2021 Type of Finding • Significant Deficiency in Internal Control over Compliance 2025-002 Rural Developme...

Federal Agency: U.S. Department of Agriculture Federal Program Title: Rural Development Multi-Family Housing Revitalization Demonstration Program Assistance Listing Number: 10.447 Award Period: 2021 Type of Finding • Significant Deficiency in Internal Control over Compliance 2025-002 Rural Development Multi-Family Housing Revitalization Demonstration Program – Assistance Listing No. 10.447 Recommendation: We recommend that Authority approve a federal procurement policy and implement controls to ensure it is being followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The board will develop and approve written procurement policies in accordance with federal requirements. Name(s) of the contact person(s) responsible for corrective action: Sue Broihahn Planned completion date for corrective action plan: The plan will be implemented during the year ending December 31, 2026. If the U.S. Department of Agriculture has questions regarding this plan, please call Sue Broihahn, Management Agent at 608-222-1981

View Audit 398203

Finding 1206218 (2025-002)

Material Weakness 2025

Fort Cherry School District

PA

Procurement, Suspension & Debarment § 200.213 § 200.318 § 200.319 § 200.320 § 200.324

Management's Response: The School District concurs with the recommendation. We recognize the importance of maintaining strong internal controls to ensure that all procurement activities are conducted in full compliance with Uniform Guidance (2 CFR Part 200) requirements. To address this recommendati...

Management's Response: The School District concurs with the recommendation. We recognize the importance of maintaining strong internal controls to ensure that all procurement activities are conducted in full compliance with Uniform Guidance (2 CFR Part 200) requirements. To address this recommendation, the District will enhance its existing procurement procedures by: 1. Developing and Formalizing Written Internal Controls. 2. Implementing Staff Training. 3. Strengthening Monitoring and Review Processes.

View Audit 398189

Finding 1206122 (2025-005)

Material Weakness 2025

School District of Alma Center-Humbird-Merrillan

WI

Procurement, Suspension & Debarment Reporting § 200.512

Finding 2025-05 Late Submission Corrective Action Plan – The District will update its policies and procedures to ensure that District records are ready for audit, supported by adequate documentation, and audited within nine months after year-end. Person Responsible – Drew Semingson Timing for Implem...

Finding 2025-05 Late Submission Corrective Action Plan – The District will update its policies and procedures to ensure that District records are ready for audit, supported by adequate documentation, and audited within nine months after year-end. Person Responsible – Drew Semingson Timing for Implementation – Ongoing

View Audit 398090

Finding 1206116 (2025-001)

Material Weakness 2025

Life Link III

MN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.327

Community Project Funding/ Congressionally Directed Spending - Construction Community Project Funding – Assistance Listing No. 93.493 Recommendation: We recommend that the Organization formally documents its existing procurement and suspension/debarment practices in written policies that comply with...

Community Project Funding/ Congressionally Directed Spending - Construction Community Project Funding – Assistance Listing No. 93.493 Recommendation: We recommend that the Organization formally documents its existing procurement and suspension/debarment practices in written policies that comply with 2 CFR Part 200. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The instance identified by the auditors was related to the Organization not having a written policy that documents its existing procurement and suspension/debarment practices. The Organization has outlined its response in the bullet points below: • The Organization implemented a formal, written policy that details their procurement and suspension/debarment practices and will follow this policy moving forward. Name(s) of the contact person(s) responsible for corrective action: Brian Holcomb, Controller Planned completion date for corrective action plan: Has been implemented If there are questions regarding this plan, please call Brian Holcomb, Controller, at 612-638-4900.

View Audit 398083

Finding 1206096 (2025-001)

Material Weakness 2025

Sanilac County Community Mental Health Authority

MI

Procurement, Suspension & Debarment § 200.214

Sanilac County Community Mental Health Authority Corrective Action Plan September 30, 2025 FINDING NUMBER: 2025-001 Condition: The CMHSP did not perform a review of sam.gov to ensure that the vendor was not suspended or debarred prior to entering into an agreement with them. A subsequent review of s...

Sanilac County Community Mental Health Authority Corrective Action Plan September 30, 2025 FINDING NUMBER: 2025-001 Condition: The CMHSP did not perform a review of sam.gov to ensure that the vendor was not suspended or debarred prior to entering into an agreement with them. A subsequent review of sam.gov was conducted showing that the vendor was not suspended or debarred. Recommendation: We recommend that the CMHSP review/update policies and procedures to ensure that verification of suspension, debarment, and exclusion is conducted prior to entering a contract Planned Corrective Action: Going forward the Authority will follow federal procurement as required in 2 CFR 200.319(d) for all contracts reimbursed with federal funds. Contact Person: Anthony Shaver, Chief Financial Officer Anticipated Completion Date: 9/30/2025

View Audit 398053

Finding 1206095 (2025-001)

Material Weakness 2025

Southwick-Tolland-Granville Regional School District

MA

Procurement, Suspension & Debarment § 200.318 § 200.320

Audit Finding Reference: 2025-001 Planned Corrective Action: The Student Services and Food Service departments in Southwick-Tolland-Granville Regional School District will immediately ensure complete implementation of our internal control protocols regarding procurement. For any purchase that requir...

Audit Finding Reference: 2025-001 Planned Corrective Action: The Student Services and Food Service departments in Southwick-Tolland-Granville Regional School District will immediately ensure complete implementation of our internal control protocols regarding procurement. For any purchase that requires competitive procurement, we will conduct market research, obtain multiple quotes, or use the IFB/RFP process, if necessary. We will only engage in sole source procurement when we have determined that there is only one single provider of the good or service, and we will document that determination accordingly. We will enter into contracts with vendors when purchasing goods or services from them. We will use purchase orders to ensure that funds are encumbered and not over expended. Lastly, we will keep all procurement documentation on file, including quotes, bids, and sole source letters. Staff who engage in our purchasing process, including our Director of Student Services, our Director of School Nutrition, our Supervisor of Buildings and Grounds, and our Director of Technology will be retrained in our procurement protocols and will be expected to implement them immediately going forward. The Director of Finance and Operations will review all purchase requisitions to ensure that the appropriate steps have been taken. Planned Implementation Date of Corrective Action: April 17, 2026 Person Responsible for Corrective Action: Nicholas Bernier Director of Finance and Operations Southwick-Tolland-Granville Regional School District

View Audit 398045

Finding 1206071 (2025-002)

Material Weakness 2025

Learn

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency

Major Federal Programs Significant Deficiency in Internal Control over Compliance and Other Matter Description of Finding During our testing, we noted LEARN did not have adequate documentation of internal controls designed to ensure vendors were not suspended or debarred. Statement of Concurrence or...

Major Federal Programs Significant Deficiency in Internal Control over Compliance and Other Matter Description of Finding During our testing, we noted LEARN did not have adequate documentation of internal controls designed to ensure vendors were not suspended or debarred. Statement of Concurrence or NonConcurrence Management agrees with this finding. Our corrective action plan is detailed below. Corrective Action Management has initiated corrective measures to strengthen internal controls over compliance. LEARN reviewed the existing procedure which outlines the steps to review vendor suspension/disbarment. The Business Office communicated the procedure to all staff with responsibilities for creating purchase orders. In addition, the Business Office reviewed all existing purchase orders over $20k and reviewed those vendors for suspension/disbarment. See attached for LEARN’s purchasing policy and the related procedure document. Name of Contact Person Mike Belden, CFO Projected Completion Date June 30, 2026

View Audit 397969

Finding 1206057 (2025-009)

Material Weakness 2025

CITY OF COLSTRIP

MT

Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, Name of contact person: Michelle Richards – City Clerk/Treasurer Corrective Action: The city will develop a policy to provide reasonable assuran...

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, Name of contact person: Michelle Richards – City Clerk/Treasurer Corrective Action: The city will develop a policy to provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and that no award, subaward, contract or agreement is made with any suspended or debarred party. Proposed Completion Date: Fiscal year 2027

View Audit 397933

Finding 1206031 (2025-003)

Material Weakness 2025

Barren County Economic Authority

KY

Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs § 200.303 § 200.327

2025-003 PREVAILING WAGE U.S. Department of Housing and Urban Development ALN 14.251 – Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Contract No. B-22-CP-KY-0347 (2022) and B-23-CP-KY-0612 (2023) Criteria and Condition: During our audit procedures, we noted the...

2025-003 PREVAILING WAGE U.S. Department of Housing and Urban Development ALN 14.251 – Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Contract No. B-22-CP-KY-0347 (2022) and B-23-CP-KY-0612 (2023) Criteria and Condition: During our audit procedures, we noted the Authority did not notify contractors that Federal funds would be in payments. As such, contractors did not include federal prevailing wage language in their bids/contracts, and did not provide weekly certified payroll reports to the Authority. Cause: Management was unaware of the requirements of prevailing wage for federal construction grants, and as such, did not communicate to contractors that federal funds would be utilized. Effect: The Authority was not in compliance with the grant requirements in the OMB Compliance Supplement over prevailing wage requirements for laborers and mechanics. Questioned Costs: Unable to determine. Recommendation: We recommend management obtain a greater understanding of the Compliance Supplement requirements over HUD grants, and implement a review process whereby contracts and invoices are not approved without appropriate prevailing wage consideration and certified payrolls. Action Taken: The Authority will gain a greater understanding of HUD grants, and will implement a review process to ensure prevailing wage requirements are considered prior to approving contracts and invoices. Individual(s) responsible for implementing: Maureen Carpenter, CEO Anticipated Completion Date: September 30, 2026

View Audit 397853

Finding 1206029 (2025-002)

Material Weakness 2025

Barren County Economic Authority

KY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

2025-002 SUSPENSION AND DEBARMENT U.S. Department of Housing and Urban Development ALN 14.251 – Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Contract No. B-22-CP-KY-0347 (2022) and B-23-CP-KY-0612 (2023) Criteria and Condition: During our audit procedures, we ...

2025-002 SUSPENSION AND DEBARMENT U.S. Department of Housing and Urban Development ALN 14.251 – Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Contract No. B-22-CP-KY-0347 (2022) and B-23-CP-KY-0612 (2023) Criteria and Condition: During our audit procedures, we noted there was no process in place to ensure vendors were not on a suspension or debarment list, and were eligible to be reimbursed with federal grant funds. Cause: Certain internal controls were not in place to prevent or detect and correct payments made to suspended or debarred vendors. Effect: Federal funds could be used to reimburse payments made to vendors that are suspended or debarred. Questioned Costs: None. Recommendation: We recommend management obtain a greater understanding of the Compliance Supplement requirements over HUD grants, and implement a review process whereby vendors are periodically checked for suspension and debarment. Action Taken: The Authority will implement procedures to include verifying new and existing vendors are not on suspension and debarment listings. Individual(s) responsible for implementing: Maureen Carpenter, CEO Anticipated Completion Date: June 30, 2026

View Audit 397853

Finding 1205933 (2025-004)

Material Weakness 2025

East Central Regional Water District

ND

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.327

Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Finding Summary: The District does not have a written procurement policy in place that satifies all provisions of Title 2 CFR Part 200.318 through 200.327. Responsible Individuals: Neil Breidenbach, Sys...

Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Finding Summary: The District does not have a written procurement policy in place that satifies all provisions of Title 2 CFR Part 200.318 through 200.327. Responsible Individuals: Neil Breidenbach, System Manager Corrective Action Plan: The District will review the requirements of CFR sections 200.318 through 200.327 and update their procurement policy that meets the requirements. Anticipated Completion Date: December 31, 2026

View Audit 397768

Finding 1205931 (2025-004)

Material Weakness 2025

City of Satellite Beach

FL

Procurement, Suspension & Debarment § 200.303

2025-004 Suspension and Debarment Recommendation: The City should require all vendors to provide certification of their status before a contract or purchase order is completed with the vendor and the City should obtain new certificates annually to ensure the vendor status has not changed. Management...

2025-004 Suspension and Debarment Recommendation: The City should require all vendors to provide certification of their status before a contract or purchase order is completed with the vendor and the City should obtain new certificates annually to ensure the vendor status has not changed. Management Response: Management agrees with the recommendation. The City has implemented procedures requiring all departments to obtain vendor certification of status prior to executing a contract or issuing a purchase order. Over the past year, we have worked diligently to educate departments on the importance of obtaining and maintaining proper vendor certifications to ensure compliance with applicable requirements. We will continue to reinforce this expectation and monitor compliance, including obtaining updated certifications annually to ensure vendor status has not changed. Responsible Parties: Brittany Retherford, City Manager, Mindy Brown, Comptroller, and Bethany Messersmith, Assistant Comptroller Anticipated Completion Date: September 30, 2026

View Audit 397766

Finding 1205890 (2025-001)

Material Weakness 2025

County of Washington, Vermont

VT

Procurement, Suspension & Debarment

The County of Washington has updated its Procurement Policies which were reviewed by FEMA and the Vermont Department of Public Safety for use moving forward. The Vermont Department of Public Safety also worked with the County during the FEMA Disaster to bolster and improve Procurement prior to the p...

The County of Washington has updated its Procurement Policies which were reviewed by FEMA and the Vermont Department of Public Safety for use moving forward. The Vermont Department of Public Safety also worked with the County during the FEMA Disaster to bolster and improve Procurement prior to the passing of the updated policy.

View Audit 397682

Finding 1205888 (2025-001)

Material Weakness 2025

City of South San Francisco

CA

Procurement, Suspension & Debarment

Finding #SA2025-001: Compliance with Grant Procurement Requirements Assistance Listing Number: 16.922 Assistance Listing Title: Equitable Sharing Program Name of Federal Agency: Department of Justice Federal Award Identification Number: Not Applicable • Fiscal Year of Initial Finding: 2025 • Name(s)...

Finding #SA2025-001: Compliance with Grant Procurement Requirements Assistance Listing Number: 16.922 Assistance Listing Title: Equitable Sharing Program Name of Federal Agency: Department of Justice Federal Award Identification Number: Not Applicable • Fiscal Year of Initial Finding: 2025 • Name(s) of the contact person: Christie Donnelly, Finance Director • Corrective Action Plan: In the current FY, the City will review the possibility of exempting the Equitable Sharing Program from the ordinary bid requirements, given the highly specialized and established vendors utilized for this program. The city believes that exemption will ensure that the City remains in compliance going forward. Given the existing procedures, with any activity requiring Police Chief approval, and with the use of the funds being relatively limited, the City will determine if the exemption does not increase the risk of material misstatement. The City will internally discuss and analyze whether such a new policy will be optimal and will consider the optimal resolution during the current FY. If, after review, it is determined that exemption is not advisable, Finance will work closely with the Police Department and the employees that manage this program to ensure that regular procurement procedures that apply to other city departments are applied to the Equitable Sharing Program. In that case, the city will hold discussions with Police to determine new procedures and protocols that may be necessary, as well as to stress the importance of ensuring that procurement policies are followed uniformly across the city. • Anticipated Completion Date: June 30, 2026

View Audit 397672

Finding 1205791 (2025-007)

Material Weakness 2025

Elko County School District

NV

Procurement, Suspension & Debarment

Finding 2025-007 Finding Summary: Procurement processes required for acquiring goods and services were not followed. Procedures were not followed to maintain documentation regarding obtaining rate quotations or maintaining sole source vendor documentation, if applicable. In addition, contracts were ...

Finding 2025-007 Finding Summary: Procurement processes required for acquiring goods and services were not followed. Procedures were not followed to maintain documentation regarding obtaining rate quotations or maintaining sole source vendor documentation, if applicable. In addition, contracts were missing required provisions per Appendix II to Part 200 for contracts under federal awards. Corrective Action Plan: The District has set required approvals based on spending thresholds to ensure procurement requirements are met. Responsible Individual: Cassandra Stahlke Chief Financial Officer Anticipated Completion Date: Completed

View Audit 397520

Corrective Action Plans

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