Corrective Action Plans

Finding 1227127 (2025-012)

Material Weakness 2025

NH

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303

2025-012 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend that the City strengthen its internal controls over Federal Financial reporting by developing and implementing written procedures requiring all cumulative expenditure line items...

2025-012 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend that the City strengthen its internal controls over Federal Financial reporting by developing and implementing written procedures requiring all cumulative expenditure line items reported in the Project and Expenditure Reports to be reconciled to underlying accounting records prior to submission. The procedures should also require retention of a point-in-time support package for each report, including the source reports, reconciliations, explanations for adjustments, evidence of supervisory review, and documentation of report certification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:  CIP identified this deficiency in FY26. Since then, the Financial Analyst now saves all Project Reports in relation to the Quarterly Report in the appropriate reconciliation files when completing a reconciliation. This process is being followed as reconciliations are being completed monthly and quarterly, and being signed off on by all appropriate individuals. Name(s) of the contact person(s) responsible for corrective action:  Chelcie Pinsonneault, Community Grants Manager Planned completion date for corrective action plan:  Planning and Community Development has already completed this corrective action.

View Audit 409307

Finding 1227106 (2025-007)

Material Weakness 2025

City of Manchester, Nh

NH

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

2025-007 Community Development Block Grants/Entitlement Grants - Assistance Listing Number 14.218 Recommendation: We recommend the City strengthen procedures and internal controls to ensure that all required subawards are reported timely and accurately no later than the end of the month following th...

2025-007 Community Development Block Grants/Entitlement Grants - Assistance Listing Number 14.218 Recommendation: We recommend the City strengthen procedures and internal controls to ensure that all required subawards are reported timely and accurately no later than the end of the month following the month of issuance of each subaward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:  Planning and Community Development’s Community Improvement Program (CIP) will update the CIP Procedures Manual to ensure that FFATA reporting is identified as a required step when providing subawards. Additionally, a Standard Operating Procedure (SOP) will be created on how, when and why to complete FFATA reporting, who will be responsible, and how we will ensure the required reporting is completed. Name(s) of the contact person(s) responsible for corrective action:  Chelcie Pinsonneault, Community Grants Manager Planned completion date for corrective action plan:  Planning and Community Development will ensure the implementation of this corrective action plan is completed by October 31, 2026.

View Audit 409307

Finding 1227089 (2025-002)

Material Weakness 2025

Le Mars Community School District

IA

School Nutrition Programs Cash Management Eligibility

Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance: Meal Count Reporting and Reconciliation U.S Department of Agriculture Child Nutrition Cluster Passed through State of lowa Department of Education Federal Assistance Listing Number: 10.555, 10.559, 10.553 Feder...

Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance: Meal Count Reporting and Reconciliation U.S Department of Agriculture Child Nutrition Cluster Passed through State of lowa Department of Education Federal Assistance Listing Number: 10.555, 10.559, 10.553 Federal Award Year: 2025Criteria: Districts are required are required to submit accurate claims for reimbursement and maintain records supporting the number of meals claimed for reimbursement for the National School Lunch Program. Condition: During audit procedures over the School Nutrition Cluster, we identified multiple instances in the National School Lunch Program in which the number of claims submitted was incorrect. Cause: The District did not have an effective review and reconciliation control in place to compare meal-count support to the claim summary reports before reimbursement claims were submitted. In addition, meal-count and eligibility reports were not consistently generated and retained at the time the claims were prepared. As a result, subsequent changes in student eligibility status may have affected the reports available to support the meal counts claimed during the applicable reporting periods. Effect: Meal counts reported for reimbursement were not fully supported by contemporaneous records, resulting in noncompliance with reporting and recordkeeping requirements. Without an effective review and reconciliation control, errors in meal counts or claim summary reports may not be identified before reimbursement claims are submitted, increasing the risk that federal reimbursement claims could be inaccurate. Questioned Costs: Known questioned costs identified were below the reporting threshold and are not reported in this finding. Recommendation: We recommend that the District implement a documented monthly review and reconciliation process before reimbursement claims are submitted. The reconciliation should compare meal-count and eligibility support to the claim summary reports, identify and explain any differences, retain support for adjustments, and include evidence of review and approval by an individual independent of claim preparation. We also recommend that management generate and retain meal-count and eligibility report for each applicable reporting period at the time claims are prepared to ensure support reflects student eligibility status as of the applicable claim period. Management Response: Management acknowledges the finding and the District will generate and retain monthly meal-count and eligibility reports at the time reimbursement claims are prepared. The District will also implement a documented review and reconciliation process for National School Lunch Program reimbursement claims.

View Audit 409272

Finding 1227083 (2025-002)

Material Weakness 2025

Newhalen Tribal Council

AK

Reporting § 200.512

Management will ensure that future audits are completed timely. Communication protocols have been updated to ensure all relevant parties are explicitly notified of audit report approvals in future periods.

View Audit 409267

Finding 1227062 (2025-001)

Material Weakness 2025

Souris Basin Planning Council

ND

Reporting § 200.303

Corrective Action Plan – December 31, 2025 2025-001 Contact Person: Beth Calderon, Program & Finance Manager Corrective Action Plan: During 2026, the Council implemented a formal review process for the preparation and submission of the Federal Financial Report (SF-425). The Program & Finance Manager...

Corrective Action Plan – December 31, 2025 2025-001 Contact Person: Beth Calderon, Program & Finance Manager Corrective Action Plan: During 2026, the Council implemented a formal review process for the preparation and submission of the Federal Financial Report (SF-425). The Program & Finance Manager prepares the SF-425 and supporting documentation, and the Organizational Development & Program Manager performs and documents an independent review of the completed report for accuracy, completeness, and compliance with grant reporting requirements prior to submission. This process was implemented to strengthen internal controls over federal reporting and provide appropriate segregation of duties. Completion Date: July 14, 2026 Briselda Hernandez Executive Director

View Audit 409252

Finding 1227056 (2025-005)

Material Weakness 2025

County of Columbus

NC

Reporting Cash Management

2025-005 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principle (Repeat Finding) Information on the federal program: Temporary Assistance Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed thr...

2025-005 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principle (Repeat Finding) Information on the federal program: Temporary Assistance Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Name of Contact Person: Dwella Hall, Social Services Director Corrective Action Plan: The County’s Department of Social Services is committed to strengthening internal controls to ensure the accurate reporting of time and program coding. The agency has implemented enhanced review protocols requiring supervisors to verify that weekly timesheets accurately reflect the time recorded on employee’s daily activity sheets prior to approval. In addition, the agency is reinforcing staff training on proper time distribution and coding requirement, increasing supervisory oversight, and establishing standardized review procedures to promote consistency and compliance. These measures are designed to improved documentation accuracy, strengthen accountability, and ensure that program reimbursements are supported by complete and accurate records. Proposed Completion Date: June 30, 2027

View Audit 409231

Finding 1227049 (2025-001)

Material Weakness 2025

Brazos Valley Council of Governments

TX

HUD Housing Programs Material Weakness Reporting

We agree with the auditor’s assessment of a state of noncompliance with respect to the 2025 audited REAC submission. However, we do not believe that the noncompliance resulted from weaknesses in BVCOG’s controls over the REAC submission itself; rather, the noncompliance resulted from delays in compl...

We agree with the auditor’s assessment of a state of noncompliance with respect to the 2025 audited REAC submission. However, we do not believe that the noncompliance resulted from weaknesses in BVCOG’s controls over the REAC submission itself; rather, the noncompliance resulted from delays in completing the fiscal year 2025 audit, which must be finished before the REAC audited submission is completed. Ultimately, the audit’s timely completion was delayed because of significant turnover in key positions and unanticipated time requirements to fill those positions. In particular, both the executive director and chief financial officer positions were vacant for several months dating from the end of FY25 well into FY26. Additionally, comptroller and senior accountant positions were open during FY25 and FY26, during the time that audit preparation normally occurs. Because of this, BVCOG achieved audit readiness in early June 2026, a timeframe which did not permit its outside auditors enough time to complete their audit before the REAC submission deadline. As of July 2026, these positions have all been filled. We do not expect that additional corrective action will be necessary to ensure that the 2026 audit and audited REAC submission will be completed timely.

View Audit 409224

Finding 1227045 (2025-002)

Material Weakness 2025

County of Madison, New York

NY

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan for Finding 2025-002 U.S Department of Agriculture Rural Broadband Access Loans (AL# 10.886) Criteria: Quarterly financial reports are required to be submitted to the United State Department of Agriculture no more than 30 days after the end of the quarter. Internal controls sh...

Corrective Action Plan for Finding 2025-002 U.S Department of Agriculture Rural Broadband Access Loans (AL# 10.886) Criteria: Quarterly financial reports are required to be submitted to the United State Department of Agriculture no more than 30 days after the end of the quarter. Internal controls should provide reasonable assurance of compliance with reporting requirements of the Rural Broadband Access Loans program. Cause/Condition: Quarterly reports for all 4 quarters of the year under audit were not submitted timely. Effect: The County was not in compliance with the reporting requirements of the Rural Broadband Access Loans program. Perspective Information: We tested all 4 quarterly financial reports due relating to the fiscal year ending December 31, 2025. All 4 quarterly reports were submitted late, subsequent to 30 days after quarter end. Questioned Costs: None noted. Recommendation: We recommend the County design and implement internal controls over compliance to ensure that all reports required under the Uniform Guidance are submitted to the appropriate government agency timely. Documentation to support the effectiveness of the controls should be retained. Management’s Response: Management agrees with the finding and recommendation. To address this issue, we will implement procedures to better monitor reporting deadlines and assign responsibility for preparing, reviewing, and submitting required reports. We will also maintain documentation to verify reports are completed and submitted timely. These improvements will help ensure compliance with the reporting requirements of the Rural Broadband Access Loans program going forward. Corrective Action Plan for Finding 2025-002 (Continued) Expected Completion: December 31, 2026 Responsible Official: Lou Anne Randall, Director of Finance

View Audit 409213

Finding 1227015 (2025-002)

Material Weakness 2025

Alamo Area Mutual Housing Association

TX

Internal Control / Segregation of Duties Questioned Costs Material Weakness

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2025 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors reg...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2025 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2025-002: Inadequate internal controls for ACG Corporate. CORRECTIVE ACTION: Prospera has begun implementing new policies and procedures. Effective January 1, 2026, Prospera has control over ACG and plans to continue to improve the internal control procedures.

View Audit 409179

Finding 1227002 (2025-001)

Material Weakness 2025

Alamo Area Mutual Housing Association

TX

Material Weakness Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2025 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors reg...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2025 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2025-001: Management Company’s internal control and procedures over financial reporting. CORRECTIVE ACTION: Management plan to transition to a new property management company during 2026.

View Audit 409179

Finding 1226988 (2025-001)

Material Weakness 2025

Regional Aid for Interim Needs, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles Reporting

Management acknowledges that owner certified financial data is required to be submitted through the Federal Audit Clearinghouse online system by March 31st of each year for the preceding fiscal year. To ensure that this deadline is adhered to each year going forward the CFO or designee will create a...

Management acknowledges that owner certified financial data is required to be submitted through the Federal Audit Clearinghouse online system by March 31st of each year for the preceding fiscal year. To ensure that this deadline is adhered to each year going forward the CFO or designee will create an aggressive closing schedule so that accurate financial information is available on a timely basis to adhere to future filing requirements. In addition, RAIN is in the process of implementing NetSuite, a new accounting software system, which will help automate and accelerate the monthly and year-end close process, further supporting timely completion of the audit and future Federal Audit Clearinghouse submissions. Anticipated Completion Date: 12/31/2026 Contact Person: Kendell Burroughs, CFO

View Audit 409172

Finding 1226986 (2025-001)

Material Weakness 2025

Village of Enosburg Falls, Inc.

VT

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: Management should consider hiring a replacement for the Finance Manager with the necessary skills and knowledge to prepare the monthly reconciliations and financial statements as expeditiously as possible. Action Taken: Management has reviewed the job description for the Director of ...

Recommendation: Management should consider hiring a replacement for the Finance Manager with the necessary skills and knowledge to prepare the monthly reconciliations and financial statements as expeditiously as possible. Action Taken: Management has reviewed the job description for the Director of Finance position, specifically addressing knowledge and experience with municipal financial and reporting requirements. The Director of Finance position was posted April 16th on the Village’s social media platforms, Vermont League of Cities and Towns, and Indeed. Management has made arrangements with another local utility company controller to assist in the evaluation of qualified candidates. Anticipated Completion Date: May 22, 2026 Contact Person: John Dasaro, Village Manager

View Audit 409168

Finding 1226979 (2025-001)

Material Weakness 2025

Semcac

MN

Reporting § 200.510 § 200.512 § 200.520

Department of Health and Human Services Semcac respectfully submits the following corrective action plan for the year ended 09/30/2025. BerganKDV, Ltd. 220 Park Ave S St. Cloud, MN 56301 Audit Period: 10/1/2024 – 9/30/2025 The finding from the 9/30/2025 schedule of findings and questioned costs is d...

Department of Health and Human Services Semcac respectfully submits the following corrective action plan for the year ended 09/30/2025. BerganKDV, Ltd. 220 Park Ave S St. Cloud, MN 56301 Audit Period: 10/1/2024 – 9/30/2025 The finding from the 9/30/2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2025-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2024-001 Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend that management address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Action Taken: We agree with the auditors’ comments, the following action will be taken to address the situation. As Semcac continues to grow and compliance requirements increase, we have evaluated staffing capacity within the Fiscal Department and added a management-level position in fiscal year 2026. Semcac has also contracted with an outsourced accounting firm to strengthen internal controls, improve processes and procedures, support adherence to the year-end closing schedule, and help ensure timely submission of the audit reporting package. If the Department of Health and Human Services have questions regarding this plan, please call Adam Larson at (507) 864-8218.

View Audit 409160

Finding 1226972 (2025-004)

Material Weakness 2025

Operation Hope of Fairfield, Inc.

CT

Questioned Costs Subrecipient Monitoring Reporting § 200.512

Operation Hope has retained a new audit firm and developed a new schedule to ensure future audits are completed in a timely manner and reports are submitted by the due date.

View Audit 409146

Finding 1226936 (2025-013)

Material Weakness 2025

County of Essex, Virginia

VA

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512

We agree with the auditor's comments. The delay was a result of turnover in personnel and the additional workload of school finances. Corrective action has been taken and County finance personnel are working to ensure this delay does not occur again in the future.

View Audit 409120

Finding 1226485 (2025-001)

Material Weakness 2025

Beacon Health System, Inc.

IN

Subrecipient Monitoring Eligibility Reporting

The Corporation screens applicants for eligibility by following the state of Indiana guidelines as provided through the INWIC system used to enter, track, and store information about applicants. Based on guidance contained in 7 CFR Section 246, states were encouraged to move to a paperless system. S...

The Corporation screens applicants for eligibility by following the state of Indiana guidelines as provided through the INWIC system used to enter, track, and store information about applicants. Based on guidance contained in 7 CFR Section 246, states were encouraged to move to a paperless system. Specifically, federal guidance contained in 7CFR 246.7 (i)(4) and (5)(i) outlines acceptable documentation to be included on certification forms as “a description of the document(s) used to determine residency and identity or a copy of the document(s) used or the applicant’s written statement when no documentation exists,” and “a description of the document(s) used to determine income eligibility or a copy of the document(s) in the file.” The State of Indiana has followed that guidance and does not require the Corporation to retain copies of the WIC applicant’s proof of eligibility. Therefore, the auditors were not able to test internal controls over compliance or compliance over the eligibility compliance requirement through re-performance and have issued a qualified opinion based on the scope limitations. Compliance with State of Indiana participant eligibility requirements is the responsibility of Rebecca Lies, WIC Coordinator. As the Corporation follows the State of Indiana’s paperless system as described above, no further corrective action will be taken.

View Audit 409117

Finding 1226479 (2025-005)

Material Weakness 2025

Reach Community Development, Inc.

OR

Eligibility Questioned Costs HUD Housing Programs

Once REACH Asset Management Team was notified of this audit finding, our Asset Management team communicated this finding to Ad-West. They would set up a new process to ensure the reporting of HOME units, HOME unit types, and compliance would be met on all HOME units.

View Audit 409109

Finding 1226462 (2025-002)

Material Weakness 2025

City of Marion

SC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

The City relies heavily on supervisory oversight. The City has in place many internal controls to help reduce risks of financial reporting objectives and provide safeguards for the City's assets. Some of the controls are a supervisor has to review and sign off on all bank statements and reconciliati...

The City relies heavily on supervisory oversight. The City has in place many internal controls to help reduce risks of financial reporting objectives and provide safeguards for the City's assets. Some of the controls are a supervisor has to review and sign off on all bank statements and reconciliations, and any journal entries. All accounts payable invoices and reports are reviewed by at least two people.

View Audit 409088

Finding 1226447 (2025-005)

Material Weakness 2025

Phoenix Indian Center

AZ

Allowable Costs / Cost Principles Reporting § 200.403 § 200.502 § 200.510

A designated Finance staff member with knowledge of the Uniform Guidance requirements will be responsible for overseeing SEFA preparation for each fiscal year-end. A grant-by-grant SEFA reconciliation will be completed prior to yearend close, with particular attention to period-end cutoff. The SEFA ...

A designated Finance staff member with knowledge of the Uniform Guidance requirements will be responsible for overseeing SEFA preparation for each fiscal year-end. A grant-by-grant SEFA reconciliation will be completed prior to yearend close, with particular attention to period-end cutoff. The SEFA will be independently reviewed by the Finance Director and compared to grant expenditure reports before the audit commences. Management will engage its external accountants earlier in the year-end close process.

View Audit 409082

Finding 1226446 (2025-004)

Material Weakness 2025

Phoenix Indian Center

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

At the start of each fiscal year, the Finance Director will prepare a submission timeline working backward from the March 31 FAC deadline, establishing interim milestones for year-end close, draft financial statement preparation, management review, and auditor fieldwork. Progress against the submiss...

At the start of each fiscal year, the Finance Director will prepare a submission timeline working backward from the March 31 FAC deadline, establishing interim milestones for year-end close, draft financial statement preparation, management review, and auditor fieldwork. Progress against the submission timeline will be monitored by the CEO and reported to the Board of Directors on a quarterly basis. Management will engage its external auditors earlier in the process and ensure adequate finance staffing is maintained prior to the fiscal yearend close.

View Audit 409082

Finding 1226441 (2025-003)

Material Weakness 2025

City of Clarksville

TX

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.512

The City of Clarksville, Texas agrees with this repeated finding, which corresponds to prior-year Finding 2024-003 and remains open. Management will maintain an audit and federal-reporting calendar that identifies the Federal Audit Clearinghouse submission deadline as the earlier of 30 calendar days...

The City of Clarksville, Texas agrees with this repeated finding, which corresponds to prior-year Finding 2024-003 and remains open. Management will maintain an audit and federal-reporting calendar that identifies the Federal Audit Clearinghouse submission deadline as the earlier of 30 calendar days after receipt of the auditor’s report or nine months after fiscal year-end. The Mayor and designated accounting personnel will assign responsibility for audit coordination and FAC submission, close the accounting records timely, promptly provide requested records, monitor unresolved audit items, and coordinate with the auditor throughout the audit cycle. Management will document the person responsible for submitting the reporting package and notifying the pass-through agency, as applicable. Evidence of FAC submission and acceptance, agency notification, and related correspondence will be retained in the federal-award compliance files. These procedures are intended to improve financial-record readiness, governance continuity, and timely completion and submission of the Single Audit reporting package

View Audit 409058

Finding 1226428 (2025-001)

Material Weakness 2025

Valley Behavioral Health, Incorporated and Affiliates

UT

Reporting Significant Deficiency § 200.502

Corrective Action Plan FINDING - 2025-001 - Federal Award Program Name: 93.958 Senior Services Criteria: Federal awards are required to be reported on the Schedule of Expenditures of Federal Awards (SEFA) when expenditures are incurred (2CFR Part 200). Condition: The Organization had a federal award...

Corrective Action Plan FINDING - 2025-001 - Federal Award Program Name: 93.958 Senior Services Criteria: Federal awards are required to be reported on the Schedule of Expenditures of Federal Awards (SEFA) when expenditures are incurred (2CFR Part 200). Condition: The Organization had a federal award received in a prior year that was not originally included on the SEFA. Cause of Condition: The Organization did not have adequate procedures in place to identify all federal awards and ensure they were properly reflected on the SEFA. Potential Effect of Condition: The Organization’s federal award expenditures not being included in the audited SEFA. Views of Responsible Officials: Management has acknowledged the finding and added the award expenditures to the SEFA. Corrective Action: The Controller will implement formal federal grant management policies and procedures to ensure all federal awards are properly identified, tracked, and reported on the SEFA in accordance with 2 CFR Section 200.502. Key actions include: - Developing and implementing a written federal grant and loan management policy, subject to Board approval. - Establishing and maintaining a centralized electronic repository of all federal grant and loan documentation, including key award details necessary for SEFA reporting. - Providing training to accounting and program staff responsible for identifying and tracking federal awards. - Performing quarterly reviews of the federal awards repository to ensure completeness and accuracy of information used in SEFA preparation. - The Controller will perform quarterly reviews, and the CFO will review and approve the completeness of the federal awards listing. Procedures will be implemented immediately and in place for the next SEFA reporting cycle.

View Audit 409042

Finding 1226427 (2025-004)

Material Weakness 2025

City of Kendallville

IN

Reporting Internal Control / Segregation of Duties § 200.303

CORRECTIVE ACTION PLAN FINDING 2025-004 Finding Subject: Contact Person Responsible for Corrective Action: Jeremy McKinley, Fire Chief Contact Phone Number and Email Address: 260-302-6383 Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: T...

CORRECTIVE ACTION PLAN FINDING 2025-004 Finding Subject: Contact Person Responsible for Corrective Action: Jeremy McKinley, Fire Chief Contact Phone Number and Email Address: 260-302-6383 Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: The grant administrator will draft the semi-annual grant performance reports and email them to the Fire Chief or Deputy Fire Chief for approval before the grant administrator submits them on behalf of the City regardless of the dollar amount. Anticipated Completion Date: July 16, 2026 INDIANA

View Audit 409041

Finding 1226423 (2025-005)

Material Weakness 2025

City of North Miami Beach

FL

Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.512

SD 2025-005 REPORTING - DATA COLLECTION FORM (REPEAT FINDING PREVIOUSLY REPORTED AS - SD2024-005) Current Year Corrective Actio1t Response: Management concurs with the findings . Management will implement policie s and procedures as per the auditor' s recommendation.

View Audit 409026

Finding 1226414 (2025-001)

Material Weakness 2025

City of North Miami Beach

FL

Reporting

MW2025-001- INACCURATE REPORTING OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AW ARDS Current Year Corrective Action Response: Management concurs with the findings. Management recognizes the importance of ensuring all federal awards are accurately reported , in accordance with Uniform Guidance require...

MW2025-001- INACCURATE REPORTING OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AW ARDS Current Year Corrective Action Response: Management concurs with the findings. Management recognizes the importance of ensuring all federal awards are accurately reported , in accordance with Uniform Guidance requirements. The City will establish formal procedures to review federal/state grant award agreements and loan documentation for compliance and reporting requirements to ensure awards and loans are properly reported . In addition, the City will provide responsible staff appropriate training to strengthen their knowledge and understanding of Uniform Guidance reporting requirements.

View Audit 409026

Corrective Action Plans

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