Corrective Action Plans

Finding 1206524 (2025-001)

Material Weakness 2025

SD

Reporting

Head Start Cluster 93.600 Material Weakness Internal Control over Reporting 2025-001 Condition: The annual report (Form SF 425) for the year ended July 31, 2025 required to be submitted by October 29, 2025 was filed late on November 5, 2025. Criteria: Instructions to Form SF 425, Federal Financial R...

Head Start Cluster 93.600 Material Weakness Internal Control over Reporting 2025-001 Condition: The annual report (Form SF 425) for the year ended July 31, 2025 required to be submitted by October 29, 2025 was filed late on November 5, 2025. Criteria: Instructions to Form SF 425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted above, the July 31, 2025 report has since been filed and accepted by the federal agency. Management’s Response: Management has made revisions to internal controls in order to ensure reports are submitted timely. Internal deadlines have been established requiring the Head Start Director to submit required financial and program data to the Grants/Compliance Officer at least 15 days prior to the federal reporting due date. The Head Start Director will sign an annual acknowledgement of reporting responsibilities and deadlines. The Grants/Compliance Officer will maintain a reporting calendar and notify the Head Start Director of pending due dates to ensure timely receipt of information. If required information is not received by the internal deadline, the issue will be escalated to College executive management (the President and Vice President of Business) for immediate resolution. The Grants/Compliance Officer in coordination with the Head Start Director are responsible for the implementation of this corrective action. The plan will be completed by June 30, 2026. If there are any questions regarding this plan, please contact Tanya Garnenez, Vice President of Business, at 605-455-6011. Respectfully, Tanya Garnenez, Vice President of Business Oglala Lakota College Kyle, South Dakota

View Audit 398587

Finding 1206504 (2025-001)

Material Weakness 2025

City of Melbourne

FL

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2025-001 REPORTING ALN 20.106 Airport Improvement Program U.S. Department of Transportation Federal Aviation Administration Federal Award No. 3-12-0046-064-2024 2024/2025 Funding Recommendation: The Airport, a component unit of the City, should develop a process to ensure reports are submitted timel...

2025-001 REPORTING ALN 20.106 Airport Improvement Program U.S. Department of Transportation Federal Aviation Administration Federal Award No. 3-12-0046-064-2024 2024/2025 Funding Recommendation: The Airport, a component unit of the City, should develop a process to ensure reports are submitted timely for all awards including re-assigning tasks when personnel are on leave. Corrective Action: Airport management has set up a process whereby the quarterly reports are reviewed by another team member to ensure the reports are completed and submitted in the time frame required by the Federal Aviation Administration. This review will be completed by the Accounting Manager who understands the importance of submitting the information and, if they are not completed, will complete and submit the reports. Any issues or omissions observed by the Accounting Manager with submitting the required reports will be reported to the Director of Finance and Administration for further follow-up with the staff member who is primarily responsible for this task Responsible party: Mike O’Dell, Director of Finance & Administration Date Expected to be Corrected: March 17, 2026

View Audit 398567

Finding 1206492 (2025-001)

Material Weakness 2025

Focus: Hope and Subsidiaries

MI

Cash Management Subrecipient Monitoring Reporting § 200.305

Management has agreed to closely monitor the receipt of federal funds and disburse those funds timely in order to ensure compliance with this regulation. The Cash Balance Report that is updated daily of all incoming receipts will be used as a tool to ensure expenses incurred are paid timely in the w...

Management has agreed to closely monitor the receipt of federal funds and disburse those funds timely in order to ensure compliance with this regulation. The Cash Balance Report that is updated daily of all incoming receipts will be used as a tool to ensure expenses incurred are paid timely in the weekly disbursements.

View Audit 398559

Finding 1206485 (2025-001)

Material Weakness 2025

APPALACHIAN WILDLIFE FOUNDATION, INC.

OH

Cash Management Period of Performance Reporting

AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying cont...

AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying contract or service. Condition – Grant Draw Request #7 for $749,108 was submitted to the Cumberland Valley Area Development District for payment and approved on June 19, 2025 and an Appalachian Regional Commission (ARC) development grant reimbursement was sent by CVADD the to the Organization’s dedicated ARC grant reimbursement bank account on July 3, 2025 and the contractor was subsequently and appropriately paid.. The ARC grant revenue and the associated capitalized expenditure were not recognized as revenue and receivable in the Organization’s accounting records. Effect – The Organization’s ARC grant revenue and capital expenditures were understated by $749,108. Recommendation – The Organization’s accountant should reconcile the dedicated ARC grant reimbursement account to the ARC draw requests submitted to Cumberland Valley Area Development District. Statement of Concurrence or Nonconcurrence: Management agrees with this finding Corrective Action: The Organization will work with its consultant accountants to verify federal funds expended at the end of the fiscal year and to account for any potential receivables. Name of Contact Person: Frank Allen, Chairman of the Board of Directors Fallen@cms501c.com Projected Completion Date: June 30, 2026 Sincerely yours, Frank Allen Frank Allen, Chairman of the Board of Directors Appalachian Wildlife Foundation

View Audit 398531

Finding 1206473 (2025-002)

Material Weakness 2025

Boyer Valley Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will continue to evaluate business office procedures and implement additional controls where feasible. While staffing limitations prevent full segregation of duties, the District is committed to strengthening internal controls to reduce risk.

View Audit 398481

Finding 1206465 (2025-001)

Material Weakness 2025

Adventhealth University

FL

Student Financial Aid Cash Management Reporting

The finding was in the No Passing Grade selection. Due to the way the institution tracks attendance, the student was listed as having earned an F instead of being administratively withdrawn. The institution will now start using a new report. This report will track: o Any student with a no passing gr...

The finding was in the No Passing Grade selection. Due to the way the institution tracks attendance, the student was listed as having earned an F instead of being administratively withdrawn. The institution will now start using a new report. This report will track: o Any student with a no passing grade o Any student in this category who received financial aid. IT has developed this report and the report is identified as the No passing Grades report. This will allow the institution to review and determine if the student needs to be considered as an unofficial withdrawal and whether or not an R2T4 is needed. The FA Business Systems analyst will run this report at the end of each term when grades have been issued. The institution will also meet with the Faculty Senate to put a process in place which will determine whether the student who earned a no passing grade participated in the course or should have been administratively withdrawn at the time grades are issued. This will help the institution to determine if an R2T4 calculation was needed and allow for a timely return of funds.

View Audit 398469

Finding 1206423 (2025-001)

Material Weakness 2025

Streator Esd No. 44

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will...

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.

View Audit 398412

Finding 1206422 (2025-004)

Material Weakness 2025

Clintonville Public School District

WI

Internal Control / Segregation of Duties Cash Management Eligibility

Recommendation: We recommend the District establish a procedure for timely review and approval of claims prior to their submission for reimbursement by someone who is knowledgeable of the grant requirements. Additionally, we recommend the district designate an individual to review eligibility and ve...

Recommendation: We recommend the District establish a procedure for timely review and approval of claims prior to their submission for reimbursement by someone who is knowledgeable of the grant requirements. Additionally, we recommend the district designate an individual to review eligibility and verification determinations for accuracy and proper input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Food Service Director will review eligibility and verification determinations for accuracy and proper input into the software. The District will continue to improve on reviewing and approval of claims. Name of the contact person responsible for correction action: Jessica Holtz Planned completion date for corrective action: June 30, 2026

View Audit 398410

Finding 1206417 (2025-007)

Material Weakness 2025

Santa Fe Recovery Center, Inc.

NM

Reporting Special Tests & Provisions § 200.512

2025-007 – Late Audit Report 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 and ...

2025-007 – Late Audit Report 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 and procedures. Personnel responsible for corrective action: Heather King, Interim Chief Executive Officer Estimated corrective action completion date: June 2026

View Audit 398404

Finding 1206345 (2025-074)

Material Weakness 2025

Lafayette Prish School Board

LA

Reporting § 200.512

Management will continue to submit documentation, data and other information in a timely manner. Obtaining the additional legal information requested by our external auditors through the confirmation process was delayed due to certain attorneys not being present in the office due to vacationing and/...

Management will continue to submit documentation, data and other information in a timely manner. Obtaining the additional legal information requested by our external auditors through the confirmation process was delayed due to certain attorneys not being present in the office due to vacationing and/or handling other court cases. Although these things are not within the control of the Lafayette Parish School Board, management will be proactive in coordinating efforts between both parties; auditors and attorneys.

View Audit 398374

Finding 1206264 (2025-005)

Material Weakness 2025

Bloomfield Municipal School District No. 6

NM

Eligibility Reporting

Corrective Action Plan 2025-004 – Missing Impact Aid Tribal Source Checks (Material Weakness) Federal Program Information: Funding Agency: U.S. Department of Education Title: Impact Aid (Title VII of ESEA) FAL Number: 84.041 Passthrough: N/A Award Year: 2025 Responsible Official’s Plan: The district...

Corrective Action Plan 2025-004 – Missing Impact Aid Tribal Source Checks (Material Weakness) Federal Program Information: Funding Agency: U.S. Department of Education Title: Impact Aid (Title VII of ESEA) FAL Number: 84.041 Passthrough: N/A Award Year: 2025 Responsible Official’s Plan: The district Superintendent and Associate Superintendent of Federal Programs have received training from Impact Aid in identifying eligible students. The recommended process will be used when submitting the next funding application. Specific corrective action plan for finding: The 2026 and 2027 applications were submitted using the process outlined in the corrective action plan. Timeline for completion of corrective action plan: Effective immediately. Employee positions responsible for meeting the timeline: Superintendent-Lynda Spencer Federal Programs Associate Superintendent-Dr. Julie Pierce

View Audit 398262

Finding 1206252 (2025-003)

Material Weakness 2025

Livingstone College

NC

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2025-003 – U.S. Department of Education (ED) Student Financial Assistance Programs – Untimely Release of Title IV Credit Balances – (significant deficiency): Information on the federal program – Federal Direct Student Loans, FAL No. 84.268, June 30, 2025; Federal Pell Grant Program, FAL No. ...

Finding 2025-003 – U.S. Department of Education (ED) Student Financial Assistance Programs – Untimely Release of Title IV Credit Balances – (significant deficiency): Information on the federal program – Federal Direct Student Loans, FAL No. 84.268, June 30, 2025; Federal Pell Grant Program, FAL No. 84. 063, June 30, 2025; Federal Supplemental Educational Opportunity Grant, FAL No. 84.007, June 30, 2025; Federal Work-Study Program, FAL No. 84.033, June 30, 2025. Condition – During testing of student account activity, we identified that three (3) out of sixty (60) sampled students had Title IV created credit balances that remained on their accounts for more than 14 days without being released to the student or parent. Management’s Position and Perspective – Three students received refunds outside the 14-day requirement. The College will introduce a process to ensure there will be a meeting between Students Accounts and Financial Aid to determine the student refunds prior to start of the semester. Both departments will determine the target dates based on the estimated timing of financial aid, as well as completion of college charges to student accounts. Included in this period is time to review the refunds and adjust. These deadlines will be outlined in the department calendar to ensure the student refunds within 14 days from posting awards and charges. Responsible Party – Assistant Vice President of Business Operations and the Director of Students Accounts are responsible for scheduling the refunds, managing workflows to ensure the 14-day time limit is achieved, and student refunds are delivered on time. Corrective Action Description – Procedures will be developed to document the new process and delivery of refunds within the guidelines. The College will introduce a process to ensure there will be a meeting between Students Accounts and Financial Aid to determine the student refunds prior to start of the semester. Both departments will determine the target dates based on the estimated timing of financial aid, as well as completion of college charges to student accounts. Included in this period is time to review the refunds and adjust. Timeline – Completion effective June 30, 2026.

View Audit 398235

Finding 1206242 (2025-001)

Material Weakness 2025

New York City Gay and Lesbian Anti-Violence Project, Inc.

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.348

During Fiscal Year 2026, AVP has undertaken two major projects to ensure grant compliance and on-time submission of federal funding reports: updating grant management financial record-keeping with the assistance of nonprofit finance firm Your Part Time Controller and transition to a new, custom data...

During Fiscal Year 2026, AVP has undertaken two major projects to ensure grant compliance and on-time submission of federal funding reports: updating grant management financial record-keeping with the assistance of nonprofit finance firm Your Part Time Controller and transition to a new, custom database that will improve workflow and accountability for grant reporting. As of April 2026, these projects are still in progress, and the audit identified a grant with internal controls that were not operating properly, with a missed deadline in February 2026. The Agency expects our internal controls projects to be completed and fully operational by the end of the current fiscal year on June 30, 2026.

View Audit 398216

Finding 1206232 (2025-002)

Material Weakness 2025

Shenandoah Community School District

IA

Internal Control / Segregation of Duties Reporting

The district has reviewed each of the six areas and implemented a Standard Operating Procedure for each area.

View Audit 398196

Finding 1206213 (2025-001)

Material Weakness 2025

The Metrohealth System

OH

Subrecipient Monitoring Reporting § 200.303

Finding Number: 2025-001 Condition: While the System had controls over accumulating the data for inputs into the portal, it did not have an adequate control in place to ensure transactions subject to FFATA reporting were reviewed for completeness and accuracy upon submission. Planned Corrective Acti...

Finding Number: 2025-001 Condition: While the System had controls over accumulating the data for inputs into the portal, it did not have an adequate control in place to ensure transactions subject to FFATA reporting were reviewed for completeness and accuracy upon submission. Planned Corrective Action: Management concurs with this recommendation. MetroHealth will establish and maintain a log documenting FFATA report submission, with internal reviews of disclosures prior to submission Contact person responsible for corrective action: Michele Benos, Manager, Grants Accounting and Brynna Baird, Manager, Sponsored Programs Anticipated Completion Date: 05/31/2026

View Audit 398186

Finding 1206156 (2025-003)

Material Weakness 2025

City of Bruceville-Eddy

TX

Reporting § 200.510

Per the recommendation to adopt procedures to ensure compliance with 2 CFR 200.510(b) regarding the preparation and completion of the schedule of expenditures of federal awards and accompanying notes, the City demonstrates compliance through the reporting requirements of each funding agency via thei...

Per the recommendation to adopt procedures to ensure compliance with 2 CFR 200.510(b) regarding the preparation and completion of the schedule of expenditures of federal awards and accompanying notes, the City demonstrates compliance through the reporting requirements of each funding agency via their specific submittal forms and platforms. However, the City's Finance Director will review 2 CFR 200.510(b) and implement a schedule of expenditures on an annual basis, and will prepare the schedule of expenses of federal awards within the guidelines. This action has already been resolved.

View Audit 398155

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 1206098 (2025-002)

Material Weakness 2025

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Management’s R...

Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Management’s Response and Actions Planned: The Company’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.

View Audit 398054

Finding 1206082 (2025-001)

Material Weakness 2025

Marseilles Elementary School District No. 150

IL

Reporting

Familiarize our staff with financial reporting requirements to the extent possible.

View Audit 398004

Finding 1206076 (2025-001)

Material Weakness 2025

City of Webster

TX

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.501 § 200.510

2025-001: Insufficient Controls Over Monitoring Federal Expenditures and SEFA Preparation (Significant Deficiency) The City concurs with the finding and will strengthen controls over monitoring federal expenditures and preparation of the Schedule of Expenditures of Federal Awards (SEFA). The Finance...

2025-001: Insufficient Controls Over Monitoring Federal Expenditures and SEFA Preparation (Significant Deficiency) The City concurs with the finding and will strengthen controls over monitoring federal expenditures and preparation of the Schedule of Expenditures of Federal Awards (SEFA). The Finance Department will implement centralized oversight of federal grant activity and maintain a grant tracking schedule to monitor cumulative federal expenditures by program, including reimbursements and receivables. Departments administering federal programs will be required to report grant expenditures to Finance, and periodic reconciliations will be performed between departmental records, reimbursement requests submitted to the pass-through agency, and amounts recorded in the general ledger. At year-end, the Finance Department will prepare the SEFA and perform a formal management review to ensure all federal expenditures are complete and accurately reported and evaluated against the Single Audit threshold in accordance with Uniform Guidance. Personnel involved in grant administration will receive training on applicable Uniform Guidance requirements to support compliance with federal reporting and monitoring requirements. Anticipated Completion Date: June 2026

View Audit 397998

Finding 1206034 (2025-001)

Material Weakness 2025

Silver Lake Housing, Inc.

TX

Cash Management HUD Housing Programs Reporting

Condition: The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. - Response: The reserve for replacement has ample funds to request reimbursements of qualified expenditures and Management plans to make a sizable request for funds in April 2026. If ...

Condition: The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. - Response: The reserve for replacement has ample funds to request reimbursements of qualified expenditures and Management plans to make a sizable request for funds in April 2026. If approved, management can fund the deficiency in the security deposits. Management is also going to request a Budget Based Rent increase in May 2026 for the property due to the extraordinary escalation of operating costs of the last three years. Management believes that with these steps it will be able to return to its previous cash flow position.

View Audit 397875

Finding 1206033 (2025-004)

Material Weakness 2025

Barren County Economic Authority

KY

Reporting Subrecipient Monitoring § 200.303

2025-004 LACK OF INTERNAL CONTROL OVER REPORTING 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 ...

2025-004 LACK OF INTERNAL CONTROL OVER REPORTING 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 periodic reporting was submitted timely and accurately. Cause: Certain internal controls were not in place to prevent or detect lack of periodic reporting, or inaccurate reporting. Effect: Federal funds could be withheld if periodic reports are not submitted, or are inaccurate. 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 there is a review control over the submission of period reports. Action Taken: The Authority will gain a greater understanding of HUD grants, and will implement a review process over required periodic reporting. Individual(s) responsible for implementing: Maureen Carpenter, CEO Anticipated Completion Date: September 30, 2026

View Audit 397853

Finding 1206026 (2025-002)

Material Weakness 2025

Wisconsin School of Professional Psychology, Inc.

WI

Reporting

Recommendation: It is not cost effective for the auditee to employ additional personnel solely for financial reporting purposes. Therefore, the School should continue to utilize the expertise of their auditors to assist with the preparation of the Schedule of Expenditures of Federal Awards. Action T...

Recommendation: It is not cost effective for the auditee to employ additional personnel solely for financial reporting purposes. Therefore, the School should continue to utilize the expertise of their auditors to assist with the preparation of the Schedule of Expenditures of Federal Awards. Action Taken: We will continue to use our auditors assist with the preparation of the Schedule of Expenditures of Federal Awards..

View Audit 397839

Finding 1206025 (2025-001)

Material Weakness 2025

Wisconsin School of Professional Psychology, Inc.

WI

Reporting

Recommendation: It is not cost effective for the auditee to employ additional personnel solely for financial reporting purposes. Therefore, the School should continue to utilize the financial expertise of their contracted bookkeeping service performed by CPAs. Action Taken: We will continue to use a...

Recommendation: It is not cost effective for the auditee to employ additional personnel solely for financial reporting purposes. Therefore, the School should continue to utilize the financial expertise of their contracted bookkeeping service performed by CPAs. Action Taken: We will continue to use a CPA bookkeeping service.

View Audit 397839

Finding 1205932 (2025-005)

Material Weakness 2025

City of Satellite Beach

FL

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2025-005 Lack of Reporting Review Recommendation: The City should have controls in place to ensure all reports are reviewed prior to submittal. Management Response: Management agrees that reports should be reviewed prior to submission and notes that the City does have controls in place to ensure app...

2025-005 Lack of Reporting Review Recommendation: The City should have controls in place to ensure all reports are reviewed prior to submittal. Management Response: Management agrees that reports should be reviewed prior to submission and notes that the City does have controls in place to ensure appropriate review procedures are performed. In this instance, the report was prepared and submitted by the City Manager, and due to limitations within the Federal Government’s online reporting system, there was not a built-in approval workflow available to document the review process. To strengthen our controls, the City will print and retain a copy of the report prior to electronic submission to allow for documented review and approval. This will ensure appropriate oversight is evidenced and that sufficient supporting documentation is maintained to demonstrate the review process was completed. Responsible Parties: Brittany Retherford, City Manager, Mindy Brown, Comptroller, and Bethany Messersmith, Assistant Comptroller Anticipated Completion Date: September 30, 2026

View Audit 397766

Corrective Action Plans

Filters