Corrective Action Plans

Finding 1164978 (2025-002)

Material Weakness 2025

LA

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

We are reinforcing our invoice verification procedures which include specific instructions on how to enter invoices including invoices without unique numbers so that the accounting system will flag and prevent any future duplicate payments. The accounts payable staff will also receive a refresher tr...

We are reinforcing our invoice verification procedures which include specific instructions on how to enter invoices including invoices without unique numbers so that the accounting system will flag and prevent any future duplicate payments. The accounts payable staff will also receive a refresher training.

View Audit 374996

Finding 1164976 (2025-004)

Material Weakness 2025

Bemidji Regional Interdistrict Council No. 998

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

1. Correcting Plan The Council will implement an internal control policy to ensure that all reporting is filed timely. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Executive Director, Renae ...

1. Correcting Plan The Council will implement an internal control policy to ensure that all reporting is filed timely. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Executive Director, Renae Donaghue, is responsible for carrying out the corrective action plan. 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP updates to the Board of Education, on an annual basis.

View Audit 374947

Finding 1164928 (2025-003)

Material Weakness 2025

Ypsilanti Community Schools

MI

Internal Control / Segregation of Duties Questioned Costs 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 1164908 (2025-001)

Material Weakness 2025

Carman-Ainsworth Community Schools

MI

School Nutrition Programs Questioned Costs

Carman-Ainsworth Community Schools submits the following corrective action plan concerning finding 2025-001 on the schedule of findings and questioned costs: 2025-001– Significant Deficiency – Noncompliance – Allowable Costs / Payroll Plan – During the audit, we were made aware of 3 instances in whi...

Carman-Ainsworth Community Schools submits the following corrective action plan concerning finding 2025-001 on the schedule of findings and questioned costs: 2025-001– Significant Deficiency – Noncompliance – Allowable Costs / Payroll Plan – During the audit, we were made aware of 3 instances in which employees were not paid according to their actual hours worked. Due to this finding, the School District business office will review all payroll registers for each pay and match hourly employees timesheets to all registers to ensure actual hours worked are used in calculation. Timetable for Completion – Implementation for this will begin immediately upon issuance of the audit reports. Responsible Officials – Assistant Superintendent

View Audit 374848

Finding 1164895 (2025-001)

Material Weakness 2025

Arcadia Unified School District

CA

Questioned Costs Internal Control / Segregation of Duties

In June 2025, once the District became aware that our documentation practices using PowerSchool were not acceptable, the District created a withdrawal guidance document that outlines the proper practice to withdraw a student. The District also created a guardian withdrawal form to accurately capture...

In June 2025, once the District became aware that our documentation practices using PowerSchool were not acceptable, the District created a withdrawal guidance document that outlines the proper practice to withdraw a student. The District also created a guardian withdrawal form to accurately capture the withdrawal request, as well as a staff form to document all steps taken to determine the withdrawal when a guardian cannot be located. The District also runs reports to monitor student withdrawals and documentation to identify students who have not enrolled in another CA school. These corrective actions are managed by the Office Supervisors at the elementary and middle schools and by the Registrar at Arcadia High School.

View Audit 374840

Finding 1164894 (2025-001)

Material Weakness 2025

South San Francisco Unified School District

CA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

District staff is aware of the student records requirement and will ensure this is accurate moving forward. In addition, a training has been provided to the staff at the schools to ensure they are also informed of this requirement.

View Audit 374836

Finding 1164888 (2025-004)

Material Weakness 2025

Thames Valley Council for Community Action, Inc.

CT

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.308 § 200.309 § 200.403

Finding 2025.004 – Period of Performance Federal Program Name: Continuum of Care Federal Assisted Listing Number:: 14.267 Recommendation We recommend that management implement additional controls and policies over period of performance. Staff who purchase items with grant funds should have additiona...

Finding 2025.004 – Period of Performance Federal Program Name: Continuum of Care Federal Assisted Listing Number:: 14.267 Recommendation We recommend that management implement additional controls and policies over period of performance. Staff who purchase items with grant funds should have additional training on period of performance requirements. Planned Corrective Action: TVCCA is strengthening its period of performance controls through the following actions: 1. Training – All employees with purchasing power will be trained on the deadlines of the grants they are responsible for. This training includes what the definition of obligation truly is, as well as allowable spend down period of their grants. Finance staff will also be trained on the timing and definitions of obligations. 2. Revised internal controls and workflow – Cutoff testing will be performed and added to the month close checklist on a quarterly basis to align with grant closing schedules. 3. Monitoring – Cutoff testing will be monitored on a quarterly basis in association with quarter ending checklist. Name of Contact Person: Max Logan, CFO, 860-425-6506, mlogan@tvcca.org Anticipated Completion Date: March 31, 2026

View Audit 374772

Finding 1164881 (2025-005)

Material Weakness 2025

School District, City of Flint

MI

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles § 200.430

Improper Time & Effort Reporting Condition: 2 CFR 200.430 of the Uniform Guidance mandates that personnel compensation charged to federal awards must be based on records that accurately reflect the work performed. When an employee works on multiple cost objectives (e.g., multiple awards or activitie...

Improper Time & Effort Reporting Condition: 2 CFR 200.430 of the Uniform Guidance mandates that personnel compensation charged to federal awards must be based on records that accurately reflect the work performed. When an employee works on multiple cost objectives (e.g., multiple awards or activities), this often necessitates the use of personnel activity reports or similar timekeeping documents to accurately allocate salaries and wages. During the audit, we found that proper personnel activity reports were not being maintained for multiple cost objective employees charged to Title IV and to the Special Education Cluster. While we were able to support that the amounts charged to the grants were reasonable, through review of the employee's Outlook calendars, daily schedules, etc., the documentation required by federal guidance was not available. We recommend that management provide training to all multiple cost objective employees on how to properly document their time and then to Implement oversite procedures requiring that those personnel activity reports be submitted to management for review on a monthly basis. Corrective Action: The District has begun training all staff and grant Directors on the proper documentation required to properly support the time and effort employees spend on various grants. In addition, the Grant Director will begin reviewing this documentation on a periodic basis, to ensure complete compliance. Contact Person Responsible for Corrective Action: Chanda Cleaves, Executive Director of Finance Completion Date: This issue will be corrected moving forward.

View Audit 374765

Finding 1164847 (2025-001)

Material Weakness 2025

Iliff School of Theology

CO

Questioned Costs Student Financial Aid Significant Deficiency

Condition: The School did not have a documented Direct Loan quality assurance program in place during a significant portion of the year under audit. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student as...

Condition: The School did not have a documented Direct Loan quality assurance program in place during a significant portion of the year under audit. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student assistance programs. The School coordinated with this third-party processor to ensure that a documented quality assurance program was put into place in March 2025 and regularly exercised for compliance purposes. All documentation will be maintained. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: March 2025

View Audit 374691

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 1164835 (2025-002)

Material Weakness 2025

Chippewa Hills School District

MI

School Nutrition Programs Internal Control / Segregation of Duties Questioned Costs § 200.439

Federal Award - Finding Number: 2025-002 Responsible Person: Director of Finance Condition: The district charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Departme...

Federal Award - Finding Number: 2025-002 Responsible Person: Director of Finance Condition: The district charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Department of Education prior to purchase. Corrective Action Plan: All food service fund asset purchases made going forward will be compared to the approved equipment list or approved by the Michigan Department of Education prior to purchase. Anticipated Correction Date: Immediate and Ongoing

View Audit 374660

Finding 1164826 (2025-001)

Material Weakness 2025

Bismarck Public School District No. 1

ND

Questioned Costs Allowable Costs / Cost Principles Reporting

Contact Person Darin Scherr, Business and Operations Manager Corrective Action Plan The District agrees with the finding as presented. The Head Start department will ensure credit card expenditures, along with the other required financial information, are shared monthly with the governing body and t...

Contact Person Darin Scherr, Business and Operations Manager Corrective Action Plan The District agrees with the finding as presented. The Head Start department will ensure credit card expenditures, along with the other required financial information, are shared monthly with the governing body and the policy council. Corrective action has already taken place on a go forward basis starting when this was identified during a previous Head Start audit. Completion Date Immediately

View Audit 374655

Finding 1164819 (2025-002)

Material Weakness 2025

Berryessa Union School District

CA

Questioned Costs

Finding 2025-002: Private School Letters (50000) Program Identification: Title I, Part A (AL No. 84.010) Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education (pass-through number 14329) The District recognizes the importance of this process and will es...

Finding 2025-002: Private School Letters (50000) Program Identification: Title I, Part A (AL No. 84.010) Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education (pass-through number 14329) The District recognizes the importance of this process and will establish a follow-up procedure in which the Business Department confirms with the Educational Services Department that all steps have been completed. Corrective Action Plan for the 2025-26 School Year: A. Annual Tracking and Logging Process a. Create and maintain a Private School Participation Log that records: i. Date outreach letters are sent ii. Date responses are received iii. Method of receipt ( email, mail, phone); b. The log will be monitored by both the Coordinator of Student Services and Director Fiscal Services B. Monitoring and Verification a. The Assistant Superintendent of Educational Services will review the Private School Participation Log to verify that responses and consultations are documented and completed. C. The Business Department will conduct an annual internal audit each Spring to ensure compliance with ESEA private school consultation requirements. D. Person Responsible a. Coordinator of Student Services - Primary responsibility for implementation of procedures and consultation activities. b. Assistant Superintendent of Educational Services - Oversight and monitoring to ensure full compliance. Director of Fiscal Services - Internal Audit and additional support

View Audit 374632

Finding 1164815 (2025-008)

Material Weakness 2025

Sandhills Medical Foundation, Inc.

SC

Questioned Costs Cash Management

In Finding 2025-008, The Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to the transfer of funds to the Organization from the U.S. Treasury. Management recognizes...

In Finding 2025-008, The Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to the transfer of funds to the Organization from the U.S. Treasury. Management recognizes the importance of the requirements to disburse federal funds in a timely manner. In response to Finding 2025-008, procedures. will be established to document these expenditures prior to transferring the from the U.S. Treasury to ensure that advance draws of federal funds do not occur.

View Audit 374614

Finding 1164813 (2025-007)

Material Weakness 2025

Sandhills Medical Foundation, Inc.

SC

Questioned Costs Allowable Costs / Cost Principles

salaried employees. The Organization’s operating processes in place do not require salaried employees to certify time and efforts on a monthly basis. In response to Finding 2025-007, policies will be established to require maintenance of time and effort certifications by all salaried employees. Proc...

salaried employees. The Organization’s operating processes in place do not require salaried employees to certify time and efforts on a monthly basis. In response to Finding 2025-007, policies will be established to require maintenance of time and effort certifications by all salaried employees. Procedures will be established to ensure that salaried employees certify time and effort that coincide with the Organization’s payroll cycle (at least on a monthly basis).

View Audit 374614

Finding 1164811 (2025-006)

Material Weakness 2025

Sandhills Medical Foundation, Inc.

SC

Questioned Costs

In Finding 2025-006, it was noted that Organization’s Medicare cost report for the year ended May 31, 2024 was not filed within five months of the fiscal year end. In response to Finding 2025-006, procedures will be established to ensure that the cost reports are filed in a timely manner. The delay ...

In Finding 2025-006, it was noted that Organization’s Medicare cost report for the year ended May 31, 2024 was not filed within five months of the fiscal year end. In response to Finding 2025-006, procedures will be established to ensure that the cost reports are filed in a timely manner. The delay in filing for 2024 was a result of staff turnover.

View Audit 374614

Finding 1164809 (2025-005)

Material Weakness 2025

Sandhills Medical Foundation, Inc.

SC

Questioned Costs Reporting

In Finding 2025-005, a condition was noted in which the Federal Data Collection Form and audit report for the year ended May 31, 2024, were not submitted to the Federal Audit Clearinghouse until April 4, 2025, which was beyond the filing period of January 31, 2025. In response to Finding 2025-005, t...

In Finding 2025-005, a condition was noted in which the Federal Data Collection Form and audit report for the year ended May 31, 2024, were not submitted to the Federal Audit Clearinghouse until April 4, 2025, which was beyond the filing period of January 31, 2025. In response to Finding 2025-005, the Organization will ensure that the 2025 audit and Federal Data Collection Form is completed in a timely manner. The delay in filing for 2024 was a result of staff turnover.

View Audit 374614

Finding 1164795 (2025-001)

Material Weakness 2025

North Dakota Housing Finance Agency

ND

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Corrective Action Plan: 1. System Remediation: Our servicing software payo􀆯 logic has been corrected to ensure no excess escrow mortgage insurance funds are held back at payo􀆯. Fix date: August 12, 2025 2. Sta􀆯 Training: Provide training to escrow and payo􀆯 sta􀆯 on the updated process and system cha...

Corrective Action Plan: 1. System Remediation: Our servicing software payo􀆯 logic has been corrected to ensure no excess escrow mortgage insurance funds are held back at payo􀆯. Fix date: August 12, 2025 2. Sta􀆯 Training: Provide training to escrow and payo􀆯 sta􀆯 on the updated process and system changes, emphasizing regulatory requirements for escrow refund timeliness. 3. Monitoring: The existing control report used to identify escrow surpluses postpayo 􀆯 will now be run on a bi-monthly basis instead of monthly. 4. Accountability: The Servicing Coordinator will oversee corrective actions and provide periodic reporting to compliance and senior management. Target Completion Date: October 30, 2025 Responsible Party: Austin Ketterling, Servicing Coordinator

View Audit 374600

Finding 1164791 (2025-001)

Material Weakness 2025

Homer Housing Authority

LA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

HOMER HOUSING AUTHORITY________________________________________PHONE: 318-927-3579 ·FAX:318-927-3579 329 Oil Mill St. Homer, LA 71040 HOUSING AUTHORITY OF HOMER, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Corrective Action Plan Finding: Finding 2025-001-Davis Bacon Act and Monitoring ...

HOMER HOUSING AUTHORITY________________________________________PHONE: 318-927-3579 ·FAX:318-927-3579 329 Oil Mill St. Homer, LA 71040 HOUSING AUTHORITY OF HOMER, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Corrective Action Plan Finding: Finding 2025-001-Davis Bacon Act and Monitoring Notes-Special Tests Condition: Federal regulations require that the authority monitor contractor payrolls to make sure that Davis Bacon Act rules were complied with. These deal with contractors paying employees at least the listed federal wage rate per classification, such as electrical, plumber, etc. In addition, federal regulations require that the authority generate written data that supports their review of ongoing rehabilitation work and/or capital improvements. These notes place the authority in a better position if an argument arises about the quality of the job, or the late or non-performance. Corrective Action Planned I am Debra Sarpy, Executive Director and designated person to answer this finding. We will comply with the auditors’ recommendation. Person responsible for corrective action: Debra Sarpy, E.D. Telephone: (318) 927-3579 Homer Housing Authority Fax: (318) 927-3570 329 Oil Mill St. Homer, LA 71040 Anticipated Completion Date- November 30, 2025

View Audit 374596

Finding 1164761 (2025-001)

Material Weakness 2025

Partnership for Children of Johnston County Inc.

NC

Questioned Costs Subrecipient Monitoring Eligibility

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 1164760 (2025-001)

Material Weakness 2025

Lincoln Elementary School District 156

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Conditon: Two (2) monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Responsible Person:...

Conditon: Two (2) monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Responsible Person: Dr. Anita Rice, Superintendent Anticipated Completion Date: June 30, 2026

View Audit 374583

Finding 1164755 (2025-001)

Material Weakness 2025

Isd #186 Pequot Lakes

MN

Questioned Costs Subrecipient Monitoring Cash Management

Finding 2025-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the num...

Finding 2025-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Kurt Stumpf, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2026. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

View Audit 374538

Finding 1164752 (2025-003)

Material Weakness 2025

International Academy of Flint

MI

Cash Management Questioned Costs Subrecipient Monitoring

see corrective action plan

View Audit 374476

Finding 1164751 (2025-002)

Material Weakness 2025

International Academy of Flint

MI

Cash Management Questioned Costs Student Financial Aid

see corrective action plan

View Audit 374476

Finding 1164750 (2025-001)

Material Weakness 2025

Frontier International Academy Charter School

MI

School Nutrition Programs Questioned Costs Cash Management

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

Corrective Action Plans

Filters