Corrective Action Plans

Finding 559732 (2024-001)

Material Weakness 2024

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Questioned Costs

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal wage rate requirements Name, address, and telephone of District contact person: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The district paid its final invoices toward these projects on October 10, 2023 for work that was performed through September 2023. While we realize there was a communication breakdown, and federal certified payroll reports were not collected, the District has put internal controls in place to ensure it complies with federal wage rate requirements. The District’s Purchasing Manager is responsible for creating all purchase orders related to capital projects, including those using federal funds. Prior to any purchase order being created the Purchasing Manager will ensure all required paperwork from the vendor is submitted and reviewed. That includes communication to the vendor on the district’s expectations around submitting weekly certified payroll reports. The Purchasing Manager will track and document this weekly during the life of the project. Anticipated date to complete the corrective action: 4/1/2025

View Audit 355620

Finding 559720 (2024-002)

Material Weakness 2024

City of Salem School District

NJ

Questioned Costs Cash Management Reporting

The School District should always reconcile its reimbursement requests with documented workpapers. The School Business Administrator will prepare and retain documentation for each and every reimbursement request, etc. School Business Administrator. 2024-2025 fiscal year.

View Audit 355619

Finding 559712 (2024-001)

Material Weakness 2024

Iowa Health Care Association Foundation

IA

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

The Foundation acknowledges the auditor’s recommendations and shares the concern regarding the loss of documentation related to the portal shutdown. The portal was developed and hosted by a third-party IT vendor and used to collect and manage documentation for grant-related activities. Despite our c...

The Foundation acknowledges the auditor’s recommendations and shares the concern regarding the loss of documentation related to the portal shutdown. The portal was developed and hosted by a third-party IT vendor and used to collect and manage documentation for grant-related activities. Despite our communication with the vendor regarding the portal’s importance for reporting and documentation, appropriate data backup was not maintained. While the Foundation relied on the vendor to manage the technical infrastructure and ensure data integrity, we recognize the need for stronger oversight and internal controls related to third-party system management. As a result, we are actively reviewing our vendor management policies and will incorporate enhanced data retention and backup requirements into all future contracts involving critical data systems. The grant associated with this portal has been formally closed, and the State has issued closure documentation. While the loss of supporting documentation is regrettable, it did not impact the successful completion or reporting of the grant.

View Audit 355594

Finding 559700 (2024-007)

Significant Deficiency 2024

Community Christian College

CA

Student Financial Aid Reporting Significant Deficiency

Condition During our testing over the NSLDS reporting requirements, the following deficiencies were noted: 3 of 50 program reporting details did not agree with enrollment details from the enrollment records per the College. 24 of 40 students did not have campus reporting completed within the require...

Condition During our testing over the NSLDS reporting requirements, the following deficiencies were noted: 3 of 50 program reporting details did not agree with enrollment details from the enrollment records per the College. 24 of 40 students did not have campus reporting completed within the required timeframe. Corrective Action(s): Community Christian College has established the following procedure to ensure timely reporting to NSLDS on behalf of our students. The implementation of bi-weekly Change in Status meetings to identify enrollment updates on the campus level will assist us in updating student statuses in CCC’s student information system. Community Christian College will implement a bi-weekly reconciliation process where discrepancies will be flagged, investigated, and corrected during that time. CCC will do a mass reconciliation immediately and begin the bi-weekly reconciliation process in June 2025. Additional measures: The Director of Financial Aid will conduct mandatory NSLDS reporting training for all relevant staff, including how to identify and correct discrepancies and if seen fit, assign a designated enrollment reporting coordinator to work closely with our 3rd party servicer to ensure accurate and timely reporting.

View Audit 355581

Finding 559698 (2024-005)

Significant Deficiency 2024

Community Christian College

CA

Student Financial Aid Questioned Costs Reporting

Condition The College did not retain supporting evidence utilized for reporting certain critical information within the FISAP including: 􀁸 Total number of students 􀁸 Total tuition and fees 􀁸 Information on eligible applicants Corrective Action(s): Community Christian College will establish a pre-sub...

Condition The College did not retain supporting evidence utilized for reporting certain critical information within the FISAP including: 􀁸 Total number of students 􀁸 Total tuition and fees 􀁸 Information on eligible applicants Corrective Action(s): Community Christian College will establish a pre-submission review process where the Director of Financial aid will verify that all data reported in the FISAP is accompanied by appropriate supporting evidence: The college will use reports made available by our 3rd Party Servicer to report accurate data each FISAP submission year. This process will begin for the 26-27 Award year.

View Audit 355581

Finding 559670 (2024-002)

Material Weakness 2024

Sioux Falls Regional Airport Authority

SD

Reporting Questioned Costs Material Weakness § 200.303 § 200.327 § 200.328

Finding 2024-002 Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3 46 0050 59, AIP3 46 0050 62, AIP3 46 0050 63, and AIP3 46 0050 64 Finding Summary: The SF-425 annual report dated September 30, 2024, for award AIP3 46 0050 64 underreported the federal share of expenditu...

Finding 2024-002 Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3 46 0050 59, AIP3 46 0050 62, AIP3 46 0050 63, and AIP3 46 0050 64 Finding Summary: The SF-425 annual report dated September 30, 2024, for award AIP3 46 0050 64 underreported the federal share of expenditures by $23,588, while the FAA Form 5100-127 annual report dated December 31, 2023, for all awards underreported the total capital expenditures and construction in progress by $2,729,962. Responsible Individuals: Dan Letellier, Executive Director Corrective Action Plan: Management will ensure correct support documentation is provided to 3rd party account for correct submission of FAA Forms 5100-127. Director will also verify that annual report form SF-425 reconciles to underlying supporting records. Anticipated Completion Date: Ongoing

View Audit 355550

Finding 559270 (2024-003)

None 2024

Metropolitan School District of Lawrence Township

IN

Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.328 § 200.329

FINDING 2024-003 Finding Subject: COVID- 19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation submitted one ESSER III report where the expenses per the report did not tie to the ledger or the Schedule of Expenditures of Federal Awards by approximately $300,000...

FINDING 2024-003 Finding Subject: COVID- 19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation submitted one ESSER III report where the expenses per the report did not tie to the ledger or the Schedule of Expenditures of Federal Awards by approximately $300,000. Contact Person Responsible for Corrective Action: Matt Miles Contact Phone Number and Email Address: 317-423-8380 mattmiles@msdlt.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School District will ensure ESSER reports are saved and tie to the accounting records and will improve record keeping of supporting documentation. If any edits are made to the reports, the Curriculum and Accounting Departments will document the reason for all changes. Management in each department will review all ESSER reports and sign off on all documentation. Anticipated Completion Date: Corrective action steps have been implemented and will be refreshed.

View Audit 355506

Finding 559258 (2024-001)

Material Weakness 2024

Kansas Hospital Association

KS

Subrecipient Monitoring Material Weakness Reporting

Identification: 93.889 United States Department of Health and Human Services, COVID-19 National Bioterrorism Hospital Preparedness Program, Noncompliance Finding/Material Weakness; Reporting Compliance Requirement. Corrective Action Plan: The Association will strengthen controls of federal grant rep...

Identification: 93.889 United States Department of Health and Human Services, COVID-19 National Bioterrorism Hospital Preparedness Program, Noncompliance Finding/Material Weakness; Reporting Compliance Requirement. Corrective Action Plan: The Association will strengthen controls of federal grant reporting for future awards so that any FFATA reporting requirements are completed in a timely manner. The Association will also modify the amount of the two subawards that were reported incorrectly in the Federal Funding Accountability and Transparency Act Subaward Reporting System. Anticipated completion date: The Association anticipates completion in 2025.

View Audit 355477

Finding 559253 (2024-001)

Significant Deficiency 2024

Strider Education Foundation Inc.

SD

Reporting Internal Control / Segregation of Duties

#2024-001 FINDING: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Lisa Weyer, Executive Director. Corrective Action Plan: The Foundation has accepted the risk associated with Finding #2024-001 regarding the preparation of the financial ...

#2024-001 FINDING: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Lisa Weyer, Executive Director. Corrective Action Plan: The Foundation has accepted the risk associated with Finding #2024-001 regarding the preparation of the financial statements and SEFA and will continue to have the independent auditor prepare the annual financial statements and SEFA. Anticipated Completion Date: Ongoing.

View Audit 355463

Finding 559249 (2024-001)

None 2024

Carolinas Care Partnership

NC

Questioned Costs Reporting

Management of the Organization agrees with this finding. Management intends to develop guidelines to ensure that supporting documentation for expenses reported are maintained in a clear, organized manner. Also, employees completing these reporting forms should be properly trained on what expenses ca...

Management of the Organization agrees with this finding. Management intends to develop guidelines to ensure that supporting documentation for expenses reported are maintained in a clear, organized manner. Also, employees completing these reporting forms should be properly trained on what expenses can be reported and how to ensure that accurate amounts are reported. Responsible Official: Tawanna Denmark, Executive Director

View Audit 355441 Questioned Costs: $1

Finding 559167 (2024-001)

None 2024

Galapagos Rockford Charter School Nfp, Inc.

IL

Eligibility Reporting

Corrective Action Plan June 30, 2024 Galapagos Rockford Charter School NFP, Inc. respectfully submits the following corrective action plan for the year ended June 20, 2024. Name and address of public accounting firm: Grieco & Adelman LLC 2340 S River Road, Suite 311 Des Plaines, IL 60018 Audi...

Corrective Action Plan June 30, 2024 Galapagos Rockford Charter School NFP, Inc. respectfully submits the following corrective action plan for the year ended June 20, 2024. Name and address of public accounting firm: Grieco & Adelman LLC 2340 S River Road, Suite 311 Des Plaines, IL 60018 Audit Period: June 30, 2024 The findings from the June 30, 2024 Schedule of Findings and Questioned Costs are discussed below: Finding No.2023-001: Noncompliance with Federal Filing Requirements Action Taken: Timely filing will be made for the fiscal year ended June 30, 2024 Sincerely yours, 􀀁f-Luu Michael Lane ChiefExecutive Officer

View Audit 355407

Finding 559153 (2024-005)

Material Weakness 2024

Catholic Charities Community Services, Inc. and Subsidiaries

AZ

Questioned Costs Material Weakness Reporting

Item: 2024-005 Assistance Listing Number: 64.024 Program: VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is require...

Item: 2024-005 Assistance Listing Number: 64.024 Program: VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit per diem financial reports requesting payment based on the units of service provided multiplied by a per diem rate as specified in the grant agreement. Condition: In preparation of the per diem financial reports, the incorrect per diem rate was used to calculate the amount requested for payment for two reports. Name of Contact Person: Ana Pabon, Controller Phone Number: (602) 650-4852 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure updates to the per diem rates are identified timely. The Organization will also implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval will be clearly documented. The Organization also notes that this program has ended as of September 30, 2024.

View Audit 355383

Finding 559152 (2024-004)

Material Weakness 2024

Catholic Charities Community Services, Inc. and Subsidiaries

AZ

Questioned Costs Cash Management Material Weakness

Item: 2024-004 Assistance Listing Number: 64.024 Program: VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is require...

Item: 2024-004 Assistance Listing Number: 64.024 Program: VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly requests for reimbursement. Controls should be in place to ensure review and approval of these monthly reports prior to submission to the granting agency. Condition: Of the nine reports tested, there was no evidence of management review or approval for one of the reports prior to submission to the granting agency. Name of Contact Person: Ana Pabon, Controller Phone Number: (602) 650-4852 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval will be clearly documented.

View Audit 355383

Finding 559150 (2024-003)

Material Weakness 2024

Catholic Charities Community Services, Inc. and Subsidiaries

AZ

Questioned Costs Cash Management Material Weakness

Item: 2024-003 Assistance Listing Number: 64.033 Program: VA Supportive Services for Veteran Families Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is requir...

Item: 2024-003 Assistance Listing Number: 64.033 Program: VA Supportive Services for Veteran Families Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly requests for reimbursement. Controls should be in place to ensure review and approval of these monthly reports prior to submission to the granting agency. Condition: For four reports tested, there was no evidence of management review or approval of the reports prior to submission to the granting agency. Name of Contact Person: Ana Pabon, Controller Phone Number: (602) 650-4852 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval will be clearly documented.

View Audit 355383

Finding 559145 (2024-002)

Material Weakness 2024

Catholic Charities Community Services, Inc. and Subsidiaries

AZ

Questioned Costs Cash Management Material Weakness

Item: 2024-002 Assistance Listing Number: 93.566 Program: Refugee and Entrant Assistance - State/Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Arizona Department of Economic Security Compliance Requirement: Reporting C...

Item: 2024-002 Assistance Listing Number: 93.566 Program: Refugee and Entrant Assistance - State/Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Arizona Department of Economic Security Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly requests for reimbursement. Controls should be in place to ensure review and approval of these monthly reports prior to submission to the granting agency. Condition: For seven reports tested, there was no evidence of management review or approval of the reports prior to submission to the granting agency. Name of Contact Person: Ana Pabon, Controller Phone Number: (602) 650-4852 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval will be clearly documented.

View Audit 355383

Finding 559124 (2024-006)

Material Weakness 2024

County of Ventura

CA

Reporting § 200.303 § 200.502 § 200.510

Finding 2024-006 Program: COVID-19 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing No.: 97.036 Federal Grantor: U.S. Department of Homeland Security Passed-through: California Governor's Office of Emergency Services Award No. and Year: Affects all grant a...

Finding 2024-006 Program: COVID-19 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing No.: 97.036 Federal Grantor: U.S. Department of Homeland Security Passed-through: California Governor's Office of Emergency Services Award No. and Year: Affects all grant awards included under assistance listing 97.036 on the Schedule of Expenditures of Federal Awards. Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control Over Compliance Department’s Management Response: Management agrees with the recommendation that the County enhance internal controls to ensure federal expenditures are reported accurately and completely on the SEFA in accordance with the OMB Uniform Guidance. View of Responsible Officials and Corrective Action: To ensure the completeness of Disaster Grant expenditures reported on the SEFA, the Auditor-Controller’s Office will obtain a listing of all projects from the FEMA Grants Portal. This list will be used to verify that all obligated projects have been accurately reported on the SEFA. Name of Responsible Persons: Jason McGuire, Deputy Director, Auditor-Controller Implementation Date: July 2025

View Audit 355375

Finding 559103 (2024-004)

Material Weakness 2024

County of Ventura

CA

Reporting § 200.303 § 200.502 § 200.510

Finding 2024-004 Program: Crime Victim Assistance Assistance Listing No.: 16.575 Federal Grantor: U.S. Department of Justice Passed-through: California Governor’s Office of Emergency Services Award No. and Year: Affects all grant awards included under assistance listing 16.575 on the Schedule of Exp...

Finding 2024-004 Program: Crime Victim Assistance Assistance Listing No.: 16.575 Federal Grantor: U.S. Department of Justice Passed-through: California Governor’s Office of Emergency Services Award No. and Year: Affects all grant awards included under assistance listing 16.575 on the Schedule of Expenditures of Federal Awards. Compliance Requirement: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control Over Compliance Department’s Management Response: Management agrees with the recommendation to enhance internal controls to ensure federal expenditures are reported accurately and completely on the SEFA in accordance with the Uniform Guidance. View of Responsible Officials and Corrective Action: To ensure compliance with §200.510(b) of the Uniform Guidance, the Auditor-Controller’s Office will provide additional detailed instructions when requesting departmental information for the County’s SEFA. In addition, County-wide training will be conducted to assist departments in accurately completing the request. Name of Responsible Persons: Jason McGuire, Deputy Director, Auditor-Controller Implementation Date: August 2025

View Audit 355375

Finding 559087 (2024-009)

Material Weakness 2024

County of Ventura

CA

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.510

Finding 2024-009 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-05...

Finding 2024-009 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-0507, B-22-UC-06-0507, B-23-UC-06-0507, 95-6000807 Year: 2024 Compliance Requirement: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control over Compliance Department’s Management Response: Management agrees with the recommendation that the County enhance internal controls to ensure payments to subrecipients are appropriately reported on the SEFA. View of Responsible Officials and Corrective Action: To ensure compliance with §200.510(b) of the Uniform Guidance, the Auditor-Controller’s Office will provide additional detailed instructions when requesting departmental information for the County’s SEFA including obtaining expenditure details to support costs reported for subrecipients. In addition, a countywide training session will be conducted to assist departments in accurately completing the request. Name of Responsible Persons: Jason McGuire, Deputy Director, Auditor-Controller Implementation Date: August 2025

View Audit 355375

Finding 559086 (2024-008)

Material Weakness 2024

County of Ventura

CA

Subrecipient Monitoring Reporting Material Weakness § 200.303

Finding 2024-008 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-05...

Finding 2024-008 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-0507, B-22-UC-06-0507, B-23-UC-06-0507, 95-6000807 Year: 2024 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Department’s Management Response: The County Executive Office’s Community Development Management agrees with the recommendation that the County implements internal controls to ensure subaward information is reviewed by management and submitted timely in accordance with the FFATA. View of Responsible Officials and Corrective Action: The County’s CDBG Policies and Procedures Manual was revised in April 2025 to address the review and timely submission of reports to ensure compliance with program requirements. CDBG program reports shall be reviewed by an independent staff member prior to submission, and documentation of this review and timely submission shall be maintained in the program’s official files. Name of Responsible Persons: Mary Ann Guariento, CDBG Program Management Analyst Kimberlee Albers, Deputy Executive Officer Implementation Date: April 7, 2025

View Audit 355375

Finding 559085 (2024-007)

Significant Deficiency 2024

County of Ventura

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2024-007 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-05...

Finding 2024-007 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-0507, B-22-UC-06-0507, B-23-UC- 06-0507, 95-6000807 Year: 2024 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Department’s Management Response: The County Executive Office’s Community Development Management agrees with the recommendation to strengthen the established policies and procedures to ensure documentation of review of reports prior to submittal to HUD. View of Responsible Officials and Corrective Action: The County’s CDBG Policies and Procedures Manual was revised in April 2025 to strengthen internal controls and ensure compliance with program requirements. CDBG program reports shall be reviewed by an independent staff member prior to submission, and documentation of this review shall be maintained in the program’s official files. Name of Responsible Persons: Mary Ann Guariento, CDBG Program Management Analyst Kimberlee Albers, Deputy Executive Officer Implementation Date: April 7, 2025

View Audit 355375

Finding 559072 (2024-001)

Material Weakness 2024

Community Action Partnership of Sonoma County

CA

Questioned Costs Procurement, Suspension & Debarment Reporting § 200.512

Finding 2024-001: Late Audit Submission Synopsis of Finding The fiscal year audit and reporting package is being submitted after the required due date. Management’s Response Sonoma CAN has contracted with One Abacus to support design and implementation of procedures to maintain real time reconciliat...

Finding 2024-001: Late Audit Submission Synopsis of Finding The fiscal year audit and reporting package is being submitted after the required due date. Management’s Response Sonoma CAN has contracted with One Abacus to support design and implementation of procedures to maintain real time reconciliation and improve accuracy of data as it is entered into the general ledger. Additionally, we have replaced several internal roles with more qualified individuals for the coming year. Contact Person Responsible for Corrective Action: Johnny Nolen, COO + CFO Anticipated Completion Date: 7/1/2025

View Audit 355363

Finding 559054 (2024-002)

Material Weakness 2024

Knox College

IL

Reporting Questioned Costs § 200.512

Identifying Number: 2024-002 Finding: Late submission of the Single Audit to the Federal Auditing Clearinghouse The Single Audit package for the College’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The College’s fiscal year 2024 ...

Identifying Number: 2024-002 Finding: Late submission of the Single Audit to the Federal Auditing Clearinghouse The Single Audit package for the College’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The College’s fiscal year 2024 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time frame. Corrective Actions Taken or Planned: The College will work with its outside auditors to develop an appropriate timeline for the completion of future audits on a schedule that allows for timely filing of the Single Audit Person Responsible: Alexander Guroff, aguroff@knox.edu Anticipated completion date: May 2025

View Audit 355305

Finding 559052 (2024-005)

Significant Deficiency 2024

Knox College

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Identifying Number: 2024-005 Finding: Disbursements to or on Behalf of Students (Credit Balances) The College did not pay the Title IV credit balance to the student directly for one student within the required timeline noted above. Out of the 40 students tested, we noted one student (2.5%) who’s cr...

Identifying Number: 2024-005 Finding: Disbursements to or on Behalf of Students (Credit Balances) The College did not pay the Title IV credit balance to the student directly for one student within the required timeline noted above. Out of the 40 students tested, we noted one student (2.5%) who’s credit balance was not paid directly to the student within the required timeframe noted above. The incorrect timing did not have an effect on the total award given to students (timing only). The College did not have formally documented controls related to the process associated with disbursements to or on behalf of students (credit balances), which is required under Uniform Grant Guidance. Corrective Actions Taken or Planned: The College has consistently worked to streamline the refund process in Student Financial Services and coordination with the Business Office. This process will be further enhanced by process improvements with the transition from CX to J1 in July 2025. Person Responsible: Leigh Brinson, lbrinson@knox.edu Anticipated completion date: July 2025

View Audit 355305

Finding 559051 (2024-004)

Significant Deficiency 2024

Knox College

IL

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

Identifying Number: 2024-004 Finding: Common Origination and Disbursement Reporting The College incorrectly reported the COA to COD for 3 students. Out of the 34 students tested, we noted 3 students (8.8%) whose COA was incorrectly reported to COD. The incorrect reporting did not have an effect on ...

Identifying Number: 2024-004 Finding: Common Origination and Disbursement Reporting The College incorrectly reported the COA to COD for 3 students. Out of the 34 students tested, we noted 3 students (8.8%) whose COA was incorrectly reported to COD. The incorrect reporting did not have an effect on the total award given to students (reporting only). The College did not have formally documented controls related to the processes of enrollment reporting and reporting, which is required under Uniform Grant Guidance. Corrective Actions Taken or Planned: The College has moved Financial Aid packaging for all students from CX to PowerFAIDS. This transition has removed the manual processes that caused this error. Person Responsible: Leigh Brinson, lbrinson@knox.edu Anticipated completion date: September 2024

View Audit 355305

Finding 559050 (2024-003)

Significant Deficiency 2024

Knox College

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Identifying Number: 2024-003 Finding: Error in Reporting for National Student Loan Data System (NSLDS) The College did not properly report the student enrollment change for students who received federal student aid to the NSLDS. The College did not timely report three students’ Program-Level or C...

Identifying Number: 2024-003 Finding: Error in Reporting for National Student Loan Data System (NSLDS) The College did not properly report the student enrollment change for students who received federal student aid to the NSLDS. The College did not timely report three students’ Program-Level or Campus-Level enrollment status change to NSLDS. Out of the 11 students tested, we noted 3 students (28%) whose status change at the Program-Level and Campus-Level was not timely reported to NSLDS. The College did not have formally documented controls related to the process of enrollment reporting, which is required under Uniform Grant Guidance. Corrective Actions Taken or Planned: The Registrar’s office is implementing new processes to provide timely filing of clearing house data. This process will be further improved with the transition from CX to J1 in summer 2025. Person Responsible: Patrick Hathaway, phathaway@knox.edu Anticipated completion date: March 2025

View Audit 355305

Corrective Action Plans

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