Corrective Action Plans

Finding 567396 (2024-004)

Material Weakness 2024

MI

Cash Management Questioned Costs Subrecipient Monitoring § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. • All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested.

View Audit 360089

Finding 567386 (2024-002)

Material Weakness 2024

Guild

MN

Special Tests & Provisions Questioned Costs HUD Housing Programs

Finding 2024-002 Federal Agency Name: Department of Housing and Urban Development Pass‐Through Entity: Passed through Hearth Connections and Passed through Dakota County, Continuum of Care. Assistance Listing Number: Federal Financial Assistance Listing #14.267 Program Name: Continuum of Care Progr...

Finding 2024-002 Federal Agency Name: Department of Housing and Urban Development Pass‐Through Entity: Passed through Hearth Connections and Passed through Dakota County, Continuum of Care. Assistance Listing Number: Federal Financial Assistance Listing #14.267 Program Name: Continuum of Care Program Finding Summary: Guild’s controls did not operate as designed, which resulted in rent reasonableness tests not being performed timely and/or reviewed before the rent being paid. Corrective Action Plan: This clinical program is now under new leadership and is enhancing its controls and oversight. In addition to requiring a monthly rent checklist to be reviewed and signed off by the responsible official, an additional layer of control will be implemented by involving Finance in verifying that proper documentation is in place before rent checks are issued. The program, in collaboration with Finance, will also continue enhancing the approach to standardized documentation. Responsible Individuals: Keith Rachey - Chief Financial Officer, Tiffany Yang – Controller, Diana Harris – Director of Clinical Services Anticipated Completion Date: Completed by September 2025

View Audit 360077

Finding 567385 (2024-002)

Significant Deficiency 2024

Peabody Housing Authority

MA

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

2024-002 – REPORTING Auditee’s Response and Planned Corrective Action The Executive Director will work with the Fee Accountant in order to review and enhance year end close processes to ensure accuracy and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2025 Per...

2024-002 – REPORTING Auditee’s Response and Planned Corrective Action The Executive Director will work with the Fee Accountant in order to review and enhance year end close processes to ensure accuracy and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2025 Person Responsible for Corrective Action: Anne Marie Burns, Executive Director

View Audit 360060

Finding 567384 (2024-001)

Significant Deficiency 2024

City of Dallas, Texas

TX

Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment § 200.305 § 200.516

Planned Corrective Action: Housing Compliance team will immediately train staff on the requirement to ensure that retainages are paid prior to draws from the HOME Treasury account. Retainage reimbursements will require additional verification in AMS to ensure payments are processed. Responsible Part...

Planned Corrective Action: Housing Compliance team will immediately train staff on the requirement to ensure that retainages are paid prior to draws from the HOME Treasury account. Retainage reimbursements will require additional verification in AMS to ensure payments are processed. Responsible Party: Cynthia Rogers-Ellickson, Director – Housing & Community Development Planned Implementation Date: June 13, 2025

View Audit 360057 Questioned Costs: $1

Finding 567377 (2024-005)

Material Weakness 2024

School District of Thorp

WI

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U, 84.425W Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability ...

Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U, 84.425W Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases, along with adding controls to ensure that the item purchased was received by the District. CLA also recommends the District review its payroll process and identify payroll tasks that could be reassigned to other district personnel or consider implementing additional review procedures specifically focused on payroll and related fringe benefit costs claimed on federal and state grants. CLA also recommends the District review its grant reporting processes and implement internal controls to help ensure that there is adequate segregation of duties in regards to grant reporting including special reports. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: District staff will accumulate as much of the information required for federal and state awards as we can and reconcile the revenue and expenditures information to the general ledger for these awards. Name(s) of the contact person(s) responsible for corrective action: Adrian Foster, Brooke Rosemeyer Planned completion date for corrective action plan: Ongoing.

View Audit 360049

Finding 567128 (2024-001)

Material Weakness 2024

Dowagiac Housing Commission

MI

Questioned Costs Eligibility HUD Housing Programs

Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. Additionally, the Commiss...

Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. Additionally, the Commission should implement a thorough second party review of annual certifications to verify accuracy. Action Taken: Management will implement stronger controls over tenant files including a more thorough second party review. Anticipated Completion Date of Action: August 31, 2025.

View Audit 360018 Questioned Costs: $1

Finding 567125 (2024-001)

Significant Deficiency 2024

Great Lakes Community Action Partnership

OH

Subrecipient Monitoring Questioned Costs Reporting

Identifying Number: 2024-001 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Finding: Reports in compliance with the Federal Funding Accountability and Transparency Act (FFATA) were not completed in a timely manner. Name of contact person ...

Identifying Number: 2024-001 – Federal Funding Accountability and Transparency Act Reporting (Significant Deficiency) Finding: Reports in compliance with the Federal Funding Accountability and Transparency Act (FFATA) were not completed in a timely manner. Name of contact person and title: David Chimahusky, CFO, GLCAP Anticipated completion date: June 30, 2025 Great Lakes Community Action Partnership’s response: Concur Great Lakes Community Action Partnership agrees with this finding and provides the following response and corrective actions: Corrective Action Taken or Planned: Management has procedures in place to evaluate awards for FFATA reporting applicability and will continue to employ and refine these procedures to ensure reporting is submitted in a timely and complete manner. Record of subaward review and FFATA submission dates will be maintained for regular review. Person(s) Responsible for Implementation: David Chimahusky, CFO

View Audit 360002

Finding 567124 (2024-009)

Significant Deficiency 2024

Cultivate Culinary School and Catering

IN

Questioned Costs Subrecipient Monitoring Reporting

Finding Reference Number: 2024-009 – COVID-19 - Coronavirus State and Local Recovery Funds. Compliance Requirement: Internal Control noncompliance - Reporting. Name of Contact Person: Jim Conklin. Views of Responsible Officials: Management acknowledges the finding and understands the need to complet...

Finding Reference Number: 2024-009 – COVID-19 - Coronavirus State and Local Recovery Funds. Compliance Requirement: Internal Control noncompliance - Reporting. Name of Contact Person: Jim Conklin. Views of Responsible Officials: Management acknowledges the finding and understands the need to complete and submit timely any required reporting to federal grantors as outlined by the notice of award, federal regulations, and/or grant agreement. Planned Corrective Action: The Organization will provide training to staff involved in grants management about importance of completion and timely submission of required reports. We will review any future federal grant agreements obtained for required reporting and prepare a calendar to track the appropriate due dates. This calendar will be shared with and monitored by a member of management and all required reports will be reviewed to evidence internal control over reports submitted to grantors. Anticipated Completion Date: 6/30/2025.

View Audit 359998

Finding 567108 (2024-001)

Material Weakness 2024

Arctic Village Tribal Council

AK

Cash Management Questioned Costs Material Weakness § 200.305

Finding 2024-001 Lack of Internal Controls Over Cash Management Name of Contact Person: Galen Gilbert, First Chief Corrective Action Plan: In the prior fiscal year, Arctic Village Council (AVC) experienced delays in drawing down HUD funds due to staff transitions and turnover. While reimbursemen...

Finding 2024-001 Lack of Internal Controls Over Cash Management Name of Contact Person: Galen Gilbert, First Chief Corrective Action Plan: In the prior fiscal year, Arctic Village Council (AVC) experienced delays in drawing down HUD funds due to staff transitions and turnover. While reimbursement was ultimately received, the funds were not deposited until after fiscal year-end, contributing to the reported cash management issue. To strengthen internal controls and avoid future delays, AVC will continue to follow its monthly reconciliation process to ensure that all grant expenditures are accurately aligned with drawdown activity and supported by eligible costs. In addition, AVC will explore establishing a line of credit (LOC) in FY2025 to help bridge timing gaps between expenditures and reimbursement cycles. This LOC would provide short-term liquidity support and help reduce reliance on general fund balances while awaiting federal reimbursements. Proposed Completion Date: September 30, 2025

View Audit 359989 Questioned Costs: $1

Finding 567104 (2024-002)

Significant Deficiency 2024

Pittsfield Charter Township

MI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

2024-002 - Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the Township's reporting process, we noted that none of the semi-annual financial reports selected for testing included documentation that they were subjecte...

2024-002 - Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the Township's reporting process, we noted that none of the semi-annual financial reports selected for testing included documentation that they were subjected to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. As a result of this condition, the Township was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the Township establish procedures to ensure that all reports are subject to review and approval by an independent employee prior to submission, and that the review and approval is adequately documented. Corrective Action: We acknowledge the finding of significant deficiency in internal controls over compliance. While the matter is not considered to be material to the overall compliance requirements, we recognize the importance of maintaining robust internal controls to ensure full adherence to applicable regulations and policies. The Township is in the process of ensuring relevant personnel are informed and adequately trained on updated compliance processes. We will also increase periodic reviews and monitoring activities to ensure sustained compliance and timely identification of potential issues. Responsible Person: Tracy Watkins, Finance Director Anticipated Completion Date: December 31, 2025

View Audit 359968

Finding 567101 (2024-004)

Significant Deficiency 2024

Anoka County

MN

Questioned Costs Eligibility Significant Deficiency § 200.303

Finding Number: 2024-004 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: QC Team (Lead ES): Whitney VonDeLinde, Megan Howard, Melissa Hoeft Kellie Tienter, Public Assistance Manager Jessica Leth, Economic A...

Finding Number: 2024-004 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: QC Team (Lead ES): Whitney VonDeLinde, Megan Howard, Melissa Hoeft Kellie Tienter, Public Assistance Manager Jessica Leth, Economic Assistance Director Corrective Action Planned: • Training TANF employees: o Distribution of Lead ES Newsletter – monthly training communication (includes updates to forms, bulletins from the state, policy & procedural changes, and technical tips) o Supervisor’s will review mandatory verifications at unit meetings by the end of Q3 2025. o Child Support Income Budgeting Guide  Includes how to budget, case noting, etc. o Move In Checklist  We have made clarifying updates to this document regarding requesting a case file from a previous county if not already received. o April 2025 PSU News  QC team shared information and tips from what they noticed while going through the audit • MFIP case reviews conducted by supervisors in Q2 and Q3. 15 per ES per year. • Per Hennepin County we were only transferring the last year of case file documents when clients moved from Anoka County to Hennepin County. Beginning in Q2 of 2025 Anoka County began transferring the entire case file to ensure the complete retention of case files. Anticipated Completion Date: • Completion by end of Q3 2025

View Audit 359961

Finding 567094 (2024-002)

Significant Deficiency 2024

Yankton Transit, Inc.

SD

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.313

Yankton Transit will become familiar with the requirements of CFR, §200.313(a) and will establish internal control policies and procedures and will train staff on those policies and procedures. Currently, we have changed the debit cards to credit cards for proper approval and complete support for t...

Yankton Transit will become familiar with the requirements of CFR, §200.313(a) and will establish internal control policies and procedures and will train staff on those policies and procedures. Currently, we have changed the debit cards to credit cards for proper approval and complete support for the transactions that occur monthly.

View Audit 359960

Finding 567036 (2024-005)

Significant Deficiency 2024

Sioux Falls Housing and Redevelopment Commission

SD

HUD Housing Programs Questioned Costs Reporting

Contact Person Larissa Deedrich, Executive Director Corrective Action Plan Management has reviewed control processes and assigned staff to perform necessary controls over the reconciliation of HAP expenses. Planned Completion Date for CAP September 30, 2025

View Audit 359941

Finding 567030 (2024-004)

Significant Deficiency 2024

Sioux Falls Housing and Redevelopment Commission

SD

Questioned Costs HUD Housing Programs Significant Deficiency

Contact Person Larissa Deedrich, Executive Director Corrective Action Plan Management has begun the process of creating a quality control plan to ensure that all HQS inspections and abatements are monitored. Staff have been trained on when to properly abate a payment and how to properly document ab...

Contact Person Larissa Deedrich, Executive Director Corrective Action Plan Management has begun the process of creating a quality control plan to ensure that all HQS inspections and abatements are monitored. Staff have been trained on when to properly abate a payment and how to properly document abatements. Planned Completion Date for CAP September 30, 2025

View Audit 359941

Finding 567024 (2024-003)

Significant Deficiency 2024

Sioux Falls Housing and Redevelopment Commission

SD

HUD Housing Programs Questioned Costs Eligibility

Contact Person Larissa Deedrich, Executive Director Corrective Action Plan Management has begun the process of creating a quality control plan to ensure that all files are accurate and follow all local, state and federal compliance guidelines. Planned Completion Date for CAP September 30, 2025

View Audit 359941

Finding 567014 (2024-001)

Material Weakness 2024

City of Panama City Beach, Florida

FL

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

City of Panama City Beach, Florida Management’s Corrective Action Plan For the Fiscal Year Ended September 30, 2024 Finding Numbers: 2024-001 Finding 2024-001 Lack of Documented Review of Annual Project and Expenditure Report The City acknowledges the importance of maintaining strong internal con...

City of Panama City Beach, Florida Management’s Corrective Action Plan For the Fiscal Year Ended September 30, 2024 Finding Numbers: 2024-001 Finding 2024-001 Lack of Documented Review of Annual Project and Expenditure Report The City acknowledges the importance of maintaining strong internal controls. While the report was prepared with diligence and care, we recognize that the absence of documented independent review poses a risk for potential errors and noncompliance with federal requirements. To address this issue, the City has established a formal process to ensure that future reports undergo an independent review before submission. A qualified staff member who is not involved in preparing the report will conduct the review, and both the preparer and the reviewer will sign and date the report to provide evidence of oversight. This documentation will be retained in the grant file for compliance and audit purposes. Staff involved in the reporting process have been informed of these new procedures to ensure consistency moving forward. The revised procedures have been adopted and will be applied to the next reporting cycle. Documentation of the review process will be retained and made available for future audits. The City is committed to maintaining compliance with all applicable federal regulations and improving internal controls to ensure the integrity and accuracy of all grant-related reporting. Anticipated Completion Date: June 2025 Responsible Contact Person: Debra Gibson

View Audit 359923

Finding 567012 (2024-002)

Significant Deficiency 2024

Crow Wing County

MN

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles

ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES – TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County has a supervisor review the random moment studies wages in detail to ensure costs are accurate by report line. Explanation of disagreement with audit finding: There ...

ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES – TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County has a supervisor review the random moment studies wages in detail to ensure costs are accurate by report line. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure all expenditures reported are accurate. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 359921

Finding 567011 (2024-004)

Significant Deficiency 2024

Crow Wing County

MN

Internal Control / Segregation of Duties Questioned Costs Eligibility

REPORTING – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended that the County review their policies and federal requirements to ensure all costs incurred are reported accurately. Explanation of disagreement with audit finding: There is no disagreement with ...

REPORTING – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended that the County review their policies and federal requirements to ensure all costs incurred are reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure that all costs incurred are reported accurately. Name of the contact person responsible for corrective action plan: Nancy Malecha, Finance Director Planned completion date for corrective action plan: December 31, 2025

View Audit 359921

Finding 567010 (2024-003)

Significant Deficiency 2024

Crow Wing County

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Questioned Costs

SUSPENSION AND DEBAREMENT – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended the County ensure all departments follow their county-wide policies regarding suspension and debarment requirements. Explanation of disagreement with audit finding: There is no di...

SUSPENSION AND DEBAREMENT – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended the County ensure all departments follow their county-wide policies regarding suspension and debarment requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure all departments follow federal requirements for purchases to ensure vendors are not suspended or debarred. Name of the contact person responsible for corrective action plan: Nancy Malecha, Finance Director Planned completion date for corrective action plan: December 31, 2025

View Audit 359921

Finding 567009 (2024-005)

Material Weakness 2024

Haynesville Housing Authority

LA

Reporting Questioned Costs

Corrective Action Plan Finding: Finding-2024-005-Late Filing of Report- Reporting Condition: The audit report was due to the Legislative Auditor by March 31, 2025, six months after audit year end. Corrective Action Planned: We will comply with the auditor’s recommendation. Person responsible...

Corrective Action Plan Finding: Finding-2024-005-Late Filing of Report- Reporting Condition: The audit report was due to the Legislative Auditor by March 31, 2025, six months after audit year end. Corrective Action Planned: We will comply with the auditor’s recommendation. Person responsible for corrective action: Yolanda Coleman, Executive Director Telephone: (318) 624-1272 Housing Authority of Haynesville Fax: (318) 624-2799 P.O. Box 751 Haynesville, LA Anticipated Completion Date: March 31, 2026

View Audit 359906

Finding 567004 (2024-001)

Significant Deficiency 2024

Greater Seacoast Community Health

NH

Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs

Finding: 2024-001 Condition: In accordance with Section 330(k)(3)(G) of the Public Health Services Act (42 U.S. Code § 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization’s fee schedule is discounted based on a patient’s ability to pay. In accordan...

Finding: 2024-001 Condition: In accordance with Section 330(k)(3)(G) of the Public Health Services Act (42 U.S. Code § 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization’s fee schedule is discounted based on a patient’s ability to pay. In accordance with their policy, the Organization will monitor the accuracy of the discounts provided to patients by a monthly random audit of 15 visits where a sliding fee discount adjustment was received. Individual(s) Responsible for Corrective Action: Kimberly Garca, Director of Patient Accounts Planned Corrective Action: 1. Complete Q1 2025: Complete internal audit/monitoring for January, February and March. 2. Establish a Formal Monitoring Calendar: Develop and maintain a documented monitoring calendar that includes monthly deadlines and responsible personnel for completing the required audits. This calendar should be reviewed and approved by supervisory staff and integrated into regular compliance reporting. 3. Assign Backup Personnel: Designate and train at least one backup staff member to perform sliding fee discount audits during periods of high workload or staff absences. This ensures continuity and timely completion of required monitoring activities. 3. Monthly Oversight Review: Require supervisory review and sign-off on the completion of each monthly audit to verify that the monitoring activities were conducted and documented appropriately. Anticipated Completion Date: • Corrective Action #1 has been completed as of 4/28/2025. • Corrective Action #2 has been completed as of 5/5/2025. • Corrective Action #3 will be completed by August 2025.

View Audit 359871

Finding 566953 (2024-003)

Material Weakness 2024

North East Community Action Corporation and Subsidiaries

MO

HUD Housing Programs Questioned Costs Subrecipient Monitoring

2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payme...

2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found questioned costs totaling $212. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: Housing counselors have been instructed to double check that the computer system is pulling in the correct payment standard and document if they override it and why. A new transaction check list has been created with a spot where they have to note the payment standard they are using in the transaction. Anticipated completion date: 9/30/25 Responsible party: Michelle Worthington, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.

View Audit 359820 Questioned Costs: $1

Finding 566951 (2024-001)

Material Weakness 2024

North East Community Action Corporation and Subsidiaries

MO

HUD Housing Programs Questioned Costs Subrecipient Monitoring

2024-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payme...

2024-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found questioned costs totaling $212. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: Housing counselors have been instructed to double check that the computer system is pulling in the correct payment standard and document if they override it and why. A new transaction check list has been created with a spot where they have to note the payment standard they are using in the transaction. Anticipated completion date: 9/30/25 Responsible party: Michelle Worthington, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.

View Audit 359820 Questioned Costs: $1

Finding 566944 (2024-003)

Material Weakness 2024

King Philip Regional School District

MA

Reporting Subrecipient Monitoring Questioned Costs

The District will establish policies and procedures surrounding the administration of federal grants. The District will use the template developed by the Massachusetts Association of School Business Officials with updates made that are specific to the King Philip Regional School District. Documentat...

The District will establish policies and procedures surrounding the administration of federal grants. The District will use the template developed by the Massachusetts Association of School Business Officials with updates made that are specific to the King Philip Regional School District. Documentation will include procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received, and centralized monitoring and reporting. Grants Managers will be involved in the ongoing monitoring of each grant with the School Business Official to ensure that activity is charged appropriately. Funds will be drawn down on a reimbursement basis.

View Audit 359815

Finding 566934 (2024-003)

Significant Deficiency 2024

Giving Youth A Chance Initiative

TN

Questioned Costs Cash Management Eligibility

Corrective Action – GYAC has purchased an electronic system that assists with the tracking of meal count sheets and attendance rosters. This system compares the names on the roll with the number of meals being claimed, ensuring that participant rosters are accurately maintained and matched with meal...

Corrective Action – GYAC has purchased an electronic system that assists with the tracking of meal count sheets and attendance rosters. This system compares the names on the roll with the number of meals being claimed, ensuring that participant rosters are accurately maintained and matched with meal delivery records, thereby preventing discrepancies and reducing the error rate in submissions. Responsible for Corrective Action: Rosman T. Randle, Executive Director Date of Implementation: June 2025

View Audit 359805

Corrective Action Plans

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