Corrective Action Plans

Finding 1167952 (2025-004)

Material Weakness 2025

Belleville Henderson Central School District

NY

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

Audit Recommendation a) 2025-004: Full Service Community Schools-Assistance Listing No. 84.215J Grant NO. - S215J220016 Grant Period-Year ended June 30, 2025 the auditors recommend the District to implement a process that ensures an understanding of the grant revenue and expenditure recognition proc...

Audit Recommendation a) 2025-004: Full Service Community Schools-Assistance Listing No. 84.215J Grant NO. - S215J220016 Grant Period-Year ended June 30, 2025 the auditors recommend the District to implement a process that ensures an understanding of the grant revenue and expenditure recognition process. Regular reconciliations should be performed and monitored against the grant finance reports. Expenditures should be monitored against the approved budgets and overspent grants. Corrective Action Plan a) 2025-004: The District plans to ensure in-depth training on all grants the District receives and require regular reconciliations to the general ledger by using our financial program as well a spreadsheet at the end of every month and institute more oversight over the grant process. Implementation Date - June 30, 2026 Person Responsible for Implementation - Colleen Bellinger, School Business Manager

View Audit 379517

Finding 1167951 (2025-003)

Material Weakness 2025

Metro United Way, Inc.

KY

Reporting

Identifying Number: 2025-003 Finding: During the audit, it was discovered that the Schedule of Expenditures of Federal Awards did not accurately reflect federal expenditures incurred in the period under audit. Corrective Actions Taken or Planned: MUW plans to take the appropriate steps needed to rec...

Identifying Number: 2025-003 Finding: During the audit, it was discovered that the Schedule of Expenditures of Federal Awards did not accurately reflect federal expenditures incurred in the period under audit. Corrective Actions Taken or Planned: MUW plans to take the appropriate steps needed to reconcile expenditures with revenues from federal grants, which will result in the accurate recording of federal expenditures in the Schedule of Expenditures of Federal Awards. Client Responsible Party(s): Phillip Bond, Chief Financial Officer, Jeremy Jarvi, Chief Development Officer Comple�on Date: April 30, 2026

View Audit 379509

Finding 1167948 (2025-002)

Material Weakness 2025

Metro United Way, Inc.

KY

Reporting

Identifying Number: 2025-002 Finding: During the audit, it was discovered that both revenues and expenditures related to federal awards were not properly reconciled. Corrective Actions Taken or Planned: MUW plans to allocate existing staff resources to ensure that all federal grant revenues and expe...

Identifying Number: 2025-002 Finding: During the audit, it was discovered that both revenues and expenditures related to federal awards were not properly reconciled. Corrective Actions Taken or Planned: MUW plans to allocate existing staff resources to ensure that all federal grant revenues and expenses are properly recorded in the financial statements. In addition, MUW plans to document the process related to recording and reconciling grant revenue and expenditures. Client Responsible Party(s): Phillip Bond, Chief Financial Officer, Jeremy Jarvi, Chief Development Officer Comple�on Date: April 30, 2026

View Audit 379509

Finding 1167947 (2025-001)

Material Weakness 2025

Metro United Way, Inc.

KY

Reporting Internal Control / Segregation of Duties

Identifying Number: 2025-001 Finding: During the audit, audit adjustments were recorded that were material to the financial statements. These adjustments were primarily the result of account balances not being reconciled to supporting schedules or underlying documentation on a timely basis. The erro...

Identifying Number: 2025-001 Finding: During the audit, audit adjustments were recorded that were material to the financial statements. These adjustments were primarily the result of account balances not being reconciled to supporting schedules or underlying documentation on a timely basis. The errors were not detected and corrected by management’s internal controls prior to the financial statement audit. Additionally, it was discovered that reconciliations for certain account balances and transactions were not being performed and Metro United Way was initially unable to reconcile accounting records. Corrective Actions Taken or Planned: The reconciliations were being performed by a single staff member who terminated during the year. Upon that member’s departure, the reconciliation process ceased and as a result grant revenues and expenditures were not aligned in the financial statements at the time of the audit. This also created misclassifications in other areas of the financial statements. MUW plans to allocate existing staff resources to reconcile all federal grants to ensure that future grant revenues and expenses are properly recorded in the financial statements. Client Responsible Party(s): Phillip Bond, Chief Financial Officer, Jeremy Jarvi, Chief Development Officer Completion Date: April 30, 2026

View Audit 379509

Finding 1167941 (2025-001)

Material Weakness 2025

Granite School District

UT

Internal Control / Segregation of Duties Special Tests & Provisions Reporting

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrat...

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Audit Recommendation: The District should strengthen controls over documentation and reporting of student transfers. This includes developing or enhancing procedures to ensure that all transfer codes are supported by verifiable records, maintaining those records in accordance with federal and state retention requirements, and periodically reviewing cohort data for completeness and accuracy. Corrective Action Planned: The District will review, update, and train staff on the process and internal controls related to record keeping for transfer students to ensure compliance. Person Responsible: Todd Hauber, Business Administrator Anticipated Completion Date: March 31, 2026

View Audit 379498

Finding 1167940 (2025-003)

Material Weakness 2025

City of Shenandoah

IA

Reporting

The City was poorly advised by our engineer to issue and hold the checks until the work was all complete. In the future checks will only be issued when work is complete or services are delivered.

View Audit 379481

Finding 1167939 (2025-002)

Material Weakness 2025

City of Shenandoah

IA

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

The City will ensure financial activity for the funds BOK manages for the City are included in the City general ledger and are reported in the Annual Financial Report in the future.

View Audit 379481

Finding 1167901 (2025-001)

Material Weakness 2025

Coldwater Community Schools

MI

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Finding Number Federal Programs Audit: 2025-001; Responsible Person: Rachelle Roby; Management Views: Management agrees with the finding and is in the process of implementing the recommendation.; Corrective Action: The District will collaborate with the Director of Food Service to ensure that, when ...

Finding Number Federal Programs Audit: 2025-001; Responsible Person: Rachelle Roby; Management Views: Management agrees with the finding and is in the process of implementing the recommendation.; Corrective Action: The District will collaborate with the Director of Food Service to ensure that, when a physical count is conducted, the figures are verified by a second staff member for accuracy. Additionally, it will be required that all supporting documentation be submitted to the Chief Financial Officer (CFO) along with the claim figures. The CFO will review and compare the documentation against the data entered into the claiming system prior to the submission of the claim.; Anticipated Completion Date: 08/01/2025

View Audit 379369

Finding 1167895 (2025-001)

Material Weakness 2025

Medina Central School District

NY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting

Thank you for noting the omission of certain capital assets from the District’s depreciation schedule. Management acknowledges this oversight and appreciates the identification of the issue. To address this matter, the omitted capital assets have been reviewed and recorded on the depreciation schedu...

Thank you for noting the omission of certain capital assets from the District’s depreciation schedule. Management acknowledges this oversight and appreciates the identification of the issue. To address this matter, the omitted capital assets have been reviewed and recorded on the depreciation schedule to ensure accurate financial reporting. In addition, management will develop and implement a formalized procedure for identifying, recording, and reviewing capital asset activity as it occurs. This procedure will be put into place immediately and will include periodic reconciliation and supervisory review to ensure that all qualifying capital assets are properly captured and depreciated in accordance with applicable accounting standards. Management believes that these corrective actions will prevent similar omissions in the future and strengthen internal controls over capital asset accounting. Responsible Parties Marc Graff, Assistant Superintendent for Operations Nicole Guild, Assistant Business Official and District Treasurer Anticipated Completion Date This issue was reviewed with the Program Administrators on December 22, 2025 and will be an ongoing area of review.

View Audit 379321

Finding 1167894 (2025-001)

Material Weakness 2025

St. Anthony's Community Center, Inc.

DE

Reporting

Director of City Fare will implement conditional formatting within the reporting spreadsheet immediately upon finding to automatically identify and flag duplicated participant members. This will allow duplicates to be reviewed and resolved prior to finalizing and submitting the report, ensuring accu...

Director of City Fare will implement conditional formatting within the reporting spreadsheet immediately upon finding to automatically identify and flag duplicated participant members. This will allow duplicates to be reviewed and resolved prior to finalizing and submitting the report, ensuring accurate reporting of unduplicated participants served.

View Audit 379307

Finding 1167887 (2025-002)

Material Weakness 2025

Unity Point School District #140

IL

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Management has implemented a year-end reconciliation for all grant funds. Due to the timing of this grant - the District was able to capture the overpayment in the August 2025 expenditure report and therefore, no overpayment was owed. The District does not expect this finding to repeat again.

View Audit 379289

Finding 1167851 (2025-002)

Material Weakness 2025

Kearney Public Schools District No. 07

NE

School Nutrition Programs Internal Control / Segregation of Duties Cash Management

Views of Responsible Officials and Planned Corrective Actions: The District will implement a secondary review process for verifying, entering, and confirming the status of the free and reduced applications. Documentation will be maintained to indicate the individuals performing completion and second...

Views of Responsible Officials and Planned Corrective Actions: The District will implement a secondary review process for verifying, entering, and confirming the status of the free and reduced applications. Documentation will be maintained to indicate the individuals performing completion and secondary review of required steps to verify timeliness and accuracy of eligibility determination and reporting.

View Audit 379226

Finding 1167801 (2025-005)

Material Weakness 2025

Village of Bethany

IL

Reporting

Village of Bethany does not believe a Corrective Action Plan is needed for Findings 25-02 and 25-05 - Financial Reporting. Village of Bethany has implemented as many controls over financial reporting as possible given the number of personnel and the budget available.

View Audit 379123

Finding 1167764 (2025-002)

Material Weakness 2025

Loysville Village Municipal Authority

PA

Matching / Level of Effort / Earmarking Reporting § 200.329

Corrective Action Plan: The Authority is now aware of the quarterly reporting requirements. The Authority has developed and implemented procedures to ensure that all future reports will be submitted timely. Anticipated Completion Date: Ongoing Contact Person Responsible: Jennie Weary, Secretary, Bar...

Corrective Action Plan: The Authority is now aware of the quarterly reporting requirements. The Authority has developed and implemented procedures to ensure that all future reports will be submitted timely. Anticipated Completion Date: Ongoing Contact Person Responsible: Jennie Weary, Secretary, Barry Enck, Treasurer

View Audit 379038

Finding 1167759 (2025-009)

Material Weakness 2025

Joint School District No. 28-J of the Counties of Adams and Arapahoe

CO

Student Financial Aid Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Condition: The School District relies on two-third party vendors to manage key financial aid systems, including student information, eligibility determinations, disbursement calculations, and reporting. During the audit period, the institution did not perform any oversight activities or testing to v...

Condition: The School District relies on two-third party vendors to manage key financial aid systems, including student information, eligibility determinations, disbursement calculations, and reporting. During the audit period, the institution did not perform any oversight activities or testing to verify the integrity, accuracy, or compliance of the systems managed by the vendor. There were no documented controls, service-level agreements, or monitoring procedures in place. Planned Corrective Action: The School District will establish formal oversight procedures for all third-party vendors supporting financial aid functions. This will include developing and maintaining service-level agreements, implementing documented monitoring and testing protocols, and conducting periodic reviews to verify system accuracy, data integrity, and federal compliance. Staff will be trained on these updated processes to ensure ongoing accountability. Contact Person Responsible for corrective action: Almir Hodzic Anticipated Completion Date: June 30, 2026

View Audit 379034

Finding 1167753 (2025-003)

Material Weakness 2025

Joint School District No. 28-J of the Counties of Adams and Arapahoe

CO

Student Financial Aid Material Weakness Reporting

Condition: The School District did not report the status changes of certain students to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: The School District will update its procedures to ensure all student status changes are reported to NSLDS accurately a...

Condition: The School District did not report the status changes of certain students to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: The School District will update its procedures to ensure all student status changes are reported to NSLDS accurately and within required federal timelines. Staff responsible for reporting will be retrained on the updated process and monitoring requirements. The School District will also implement a periodic internal review to verify the timely and accurate submission of information going forward. Contact Person Responsible for corrective action: Almir Hodzic Anticipated Completion Date: June 30, 2026

View Audit 379034

Finding 1167739 (2025-004)

Material Weakness 2025

Marissa Community Unit School District No. 40

IL

Reporting

Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Ma...

Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting. Anticipated Date of Completion: June 30, 2026

View Audit 378982

Finding 1167738 (2025-003)

Material Weakness 2025

Marissa Community Unit School District No. 40

IL

Allowable Costs / Cost Principles Reporting

Condition: The District reported expenses on the IDEA Flow Through excpenditure report that were claimed in another grant. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submiting. Management Response: The District will re...

Condition: The District reported expenses on the IDEA Flow Through excpenditure report that were claimed in another grant. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submiting. Management Response: The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports. Anticipated Date of Completion: June 30, 2026

View Audit 378982

Finding 1167737 (2025-002)

Material Weakness 2025

Marissa Community Unit School District No. 40

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employe, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Management will take the necessary steps to ...

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employe, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2026

View Audit 378982

Finding 1167736 (2025-001)

Material Weakness 2025

Marissa Community Unit School District No. 40

IL

Reporting

Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Ma...

Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting. Anticipated Date of Completion: June 30, 2026

View Audit 378982

Finding 1167726 (2025-001)

Material Weakness 2025

Merrimack College

MA

Student Financial Aid Special Tests & Provisions Eligibility

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the in...

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves of absence. It is the institution’s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (“NSLDS”). (NSLDS Enrollment Reporting Guide November 2022, and 34 CFR 685.309(b)) Condition Of the twelve students selected for enrollment reporting testing, eleven students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The College concurs with the finding. The College will continue to remain vigilant in its oversight over timely communication of enrollment reporting detail to NSLDS. In both instances, the data we had sent to the National Student Clearinghouse (NSC) was not received by NSLDS in a timely fashion. We will review our reporting schedule and make the appropriate changes to our reporting timeline to ensure the data we report to the NSC is subsequently received by NSLDS within regulations. Names of Contact Person Responsible for Corrective Action: Annette MacMullin, Director of Financial Aid Anticipated Completion Date: September 18, 2025

View Audit 378966

Finding 1167669 (2025-001)

Material Weakness 2025

South Central Cooperative

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The South Central Cooperative Direcctor, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for interna...

The South Central Cooperative Direcctor, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for internal controls. The Cooperative has developed policies to help monitor the lack of segregatin of duties, but due to the size of the Cooperative it is not feasible, or fiscally responsible to implement anything else at this time. The Cooperative will continue to follow the controls currently in place.

View Audit 378949

Finding 1167667 (2025-003)

Material Weakness 2025

Utah Association of Conservation Districts

UT

Reporting

The reports in question will be submitted on time in the future. UACD discussed the timing of reports with the grantor, and they were not concerned with the timing of reports as the reports were completed prior to the submitting of a claim reimbursement and the portal due date is wrong for certain r...

The reports in question will be submitted on time in the future. UACD discussed the timing of reports with the grantor, and they were not concerned with the timing of reports as the reports were completed prior to the submitting of a claim reimbursement and the portal due date is wrong for certain reports, however UACD will be conscious of the actual due date according to the statement of work (SOW).

View Audit 378919

Finding 1167657 (2025-002)

Material Weakness 2025

Town of North Haven, Connecticut

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Reporting - Community Development Block Grants - Non-Entitlement (Significant Deficiency - Other Matter) Description of Finding The Town must adhere to the reporting submission deadlines established in its agreement with the State of Connecticut. The Town is required to submit the CT DOH Form S-730 ...

Reporting - Community Development Block Grants - Non-Entitlement (Significant Deficiency - Other Matter) Description of Finding The Town must adhere to the reporting submission deadlines established in its agreement with the State of Connecticut. The Town is required to submit the CT DOH Form S-730 for each six-month period during the project. The Town did not submit the required report for the period 7/1/2024-12/31/2024 on a timely basis. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Town will review its reporting processes and related controls to ensure that all grantor required forms are timely filed. Name of Contact Person Richard Monico, Director of Administration/Procurement Projected Completion Date June 30, 2025

View Audit 378913

Finding 1167644 (2025-002)

Material Weakness 2025

City of Social Circle, Ga

GA

Reporting Internal Control / Segregation of Duties

Name of the Contact Person Responsible for the Corrective Action Plan: Toni Jo Howard, Finance Director. Anticipated Completion Date: June 30, 2026. Corrective Action Plan: The City will ensure that controls are in place to prevent recording duplicate expenditures

View Audit 378888

Corrective Action Plans

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