Corrective Action Plans

Finding 1228583 (2025-002)

Material Weakness 2025

Town of Boxford

MA

Reporting

Audit Finding Reference: 2025-002 Improve Controls Over Preparation and Review of the Schedule of Expenditures of Federal Awards (SEFA) Planned Corrective Action: This finding was identified by the Town’s independent auditor during the FY2025 single audit and was not issued by a federal awarding age...

Audit Finding Reference: 2025-002 Improve Controls Over Preparation and Review of the Schedule of Expenditures of Federal Awards (SEFA) Planned Corrective Action: This finding was identified by the Town’s independent auditor during the FY2025 single audit and was not issued by a federal awarding agency. In any year in which the Town is required to prepare a Schedule of Expenditures of Federal Awards (SEFA), the Town Accountant will prepare the schedule from the general ledger and grant records, confirm federal award information with affected departments, and complete a brief preparation checklist. The Assistant Town Administrator/Finance Director will independently review the SEFA for completeness and agreement to the general ledger before it is provided to the auditors. The schedule, supporting reconciliation, and signed checklist will be retained. Planned Implementation Date of Corrective Action: Before the next SEFA is provided to the auditors, when a SEFA is required Person Responsible for Corrective Action: Assistant Town Administrator/Finance Director and Town Accountant

View Audit 410210

Finding 1228562 (2025-001)

Material Weakness 2025

Corewell Health & Affiliates

MI

Subrecipient Monitoring Reporting § 200.303

Finding 2025-001 Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing: 93.926 Healthy Start Initiative (HSI) Pass-Through Grantor: Not applicable Award Number: H4903591 Award ...

Finding 2025-001 Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing: 93.926 Healthy Start Initiative (HSI) Pass-Through Grantor: Not applicable Award Number: H4903591 Award Period: 5/1/2025-3/31/2026 Summary of Finding: Four instances where the required Federal Funding Accountability and Transparency Act (FFATA) reports were not submitted in SAM.gov timely in FY 2025. In addition, we noted for all six FFATA reports that were submitted in SAM.gov, there was no evidence of review and approval of the reports prior to submission. Under the HSI program, there were five subrecipients that had a total of six subawards (one new agreement and five amendments) in FY 2025. Total subrecipient’s costs are $750,822 in FY 2025. The total federal expenditures for the HSI program for FY 2025 were $1,052,118. Corrective Action Plan: Management has implemented a comprehensive corrective action plan to address the FFATA reporting deficiencies identified in the prior audit. Effective September 1, 2025, Corewell Health established a formal written FFATA reporting procedure that includes detailed requirements for identifying and reporting amended subawards throughout the award lifecycle. The procedure also requires documented supervisory review and approval of all FFATA submissions prior to filing to ensure completeness, accuracy, and compliance with federal reporting requirements. The procedure has been formally communicated to and implemented by the Office of Sponsored Programs and Research Finance teams. Ongoing training, monitoring, and periodic reviews of compliance with the procedure have been incorporated into operational processes to reinforce adherence to reporting requirements and to prevent recurrence. Although these corrective actions were implemented effective September 1, 2025, certain FFATA reporting deadlines applicable to the current audit period occurred before the implementation date. As a result, reports due prior to September 1, 2025 were not submitted within the required timeframe and did not include documented evidence of review before submission. Consequently, the finding was reported as a repeat finding in the current audit period. Management believes the corrective actions now in place adequately address the underlying control deficiencies and will support timely and compliant FFATA reporting going forward. Individuals Responsible for Corrective Action: Paula Schuiteman-Bishop, Vice President, Research Administration, Joe Fugitt, Senior Director, Research Administration, Development and Billing Integrity, Jodi Bohnhorst, Director, Research Development, Brandy Jurdzy, Manager, Research Sponsored Programs Timing of corrective action: September 1, 2025 and going forward.

View Audit 410192

Finding 1228495 (2025-001)

Material Weakness 2025

City of Charleston, South Carolina

SC

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

Corrective Action Plan: The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts. Anticipated Completion Date: Fiscal Year 2026

View Audit 410145

Finding 1228493 (2025-002)

Material Weakness 2025

Pierre Indian Learning Center

SD

Reporting Internal Control / Segregation of Duties § 200.512

Corrective Action Plan for Finding 2025-002 Finding Title: Noncompliance with Single Audit Report Submission Requirements Federal Program(s): All programs included in the FY 2025 Single Audit Contact Person Responsible for Corrective Action: Dr. Veronica Morley, Superintendent Anticipated Completion...

Corrective Action Plan for Finding 2025-002 Finding Title: Noncompliance with Single Audit Report Submission Requirements Federal Program(s): All programs included in the FY 2025 Single Audit Contact Person Responsible for Corrective Action: Dr. Veronica Morley, Superintendent Anticipated Completion Date: March 31, 2027 Corrective Action Plan: Management concurs with the finding. The delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse was due delayed completion of audited financial statements. The school is in the process of getting current with audited financials statements.

View Audit 410142

Finding 1228473 (2025-003)

Material Weakness 2025

Town of Paradise

CA

Reporting Material Weakness § 200.512

Condition: The Town did not submit its single audit reporting package or data collection form within the required timeline. Corrective Action Plan Corrective Action Planned: The Town will establish internal deadlines to submit the report at least 30 days before the federal due date. The responsibili...

Condition: The Town did not submit its single audit reporting package or data collection form within the required timeline. Corrective Action Plan Corrective Action Planned: The Town will establish internal deadlines to submit the report at least 30 days before the federal due date. The responsibility to track audit milestones and communicate progress to management weekly will be assigned to the Grant Accountant, and the Town will schedule earlier engagement with the external auditor and ensure all required documentation is accurately prepared. The Town’s delay in submitting the Single Audit was due in part by the timing of the prior-year audit, which was not received until late and compressed the timeline for beginning and completing the subsequent audit. This occurred during a period of significant turnover within the Finance Department, including the loss of institutional knowledge related to grant reporting, audit preparation, and year-end closing procedures. The department has since restructured and expanded staffing, strengthened training, and developed additional procedures, workbooks, and guides to improve continuity and reduce reliance on individual staff knowledge. The Town has also improved its grant tracking and audit preparation processes, including standardized project account structures, enhanced reconciliation workbooks, and earlier preparation of the SEFA and supporting documentation. Finance is in the process of FY 2025-26 closing process earlier so that reconciliations, year-end adjustments, grant documentation, and audit schedules can be completed well in advance of fieldwork and prevent prior-year audit delays from continuing into future audit cycles. Name(s) of Contact Person(s) Responsible for Corrective Action: Aimee Beleu, Finance Director Anticipated Completion Date: The corrective action will be implemented to take effect for the audit of the FY 2025-26 financial statements.

View Audit 410131

Finding 1228463 (2025-001)

Material Weakness 2025

New St Paul C.o.g.i.c Head Start Agency, Inc.

MI

Reporting Subrecipient Monitoring Significant Deficiency

Effective immediately, New St. Paul Head Start Agency, Inc. will use the agency’s internal calendar system to provide the Fiscal Director with advance notification of all SF-425 report due dates.

View Audit 410117

Finding 1228419 (2025-005)

Material Weakness 2025

Glide Foundation

CA

Reporting Cash Management Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: Management acknowledges that, for certain reimbursement requests, documentation evidencing review and approval prior to submission was not retained. Management notes, however, that the underlying expenditures included in the reimbursement...

Views of Responsible Officials and Planned Corrective Action: Management acknowledges that, for certain reimbursement requests, documentation evidencing review and approval prior to submission was not retained. Management notes, however, that the underlying expenditures included in the reimbursement requests were valid, properly recorded in the general ledger, and supported by appropriate accounting records. No questioned costs were identified, and the amounts requested for reimbursement were consistent with allowable program expenditures. Management believes the condition was limited to documentation of review rather than the absence of an actual review process. Reimbursement requests were prepared using underlying financial records and submitted based on incurred costs; however, evidence of supervisory review was not consistently retained during a period of staffing transition. Upon identification, management evaluated its cash management and drawdown processes and reinforced expectations related to documentation and retention of review and approval. Review and approval of reimbursement requests are now consistently evidenced through electronic or physical sign off, and supporting documentation is maintained in a centralized and accessible manner. In addition, management has reinforced alignment of drawdown activity with underlying accounting records to ensure consistency between reimbursement requests, financial reporting, and the general ledger. Management believes this condition represents a documentation gap during a defined period rather than a systemic breakdown in internal control over compliance. The underlying control activities—preparation of drawdowns based on recorded expenditures and supervisory oversight—were in place and functioning, and the enhancements implemented ensure consistent documentation and retention of those controls going forward. Management will continue to monitor these processes as part of ongoing financial operations to ensure compliance with applicable requirements, including 2 CFR Part 200. Management respectfully notes that this condition was limited to the retention of documentation evidencing review and approval and did not impact the allowability of costs, the accuracy of reimbursement requests, or compliance with program requirements. All expenditures were properly supported and recorded, and no questioned costs were identified.

View Audit 410100

Finding 1228418 (2025-003)

Material Weakness 2025

Glide Foundation

CA

Subrecipient Monitoring Reporting

Views of Responsible Officials and Planned Corrective Action: Management acknowledges that certain required financial and narrative reports were not submitted within the prescribed timelines and that documentation supporting the preparation and review of one cumulative report was not retained. Manag...

Views of Responsible Officials and Planned Corrective Action: Management acknowledges that certain required financial and narrative reports were not submitted within the prescribed timelines and that documentation supporting the preparation and review of one cumulative report was not retained. Management notes, however, that all required reports were ultimately completed and submitted, and no questioned costs were identified. Management believes the condition reflects a lapse in consistent execution and documentation of existing reporting processes during a period of staffing transition, rather than a fundamental breakdown in the underlying control environment. The underlying financial data supporting the reports was complete and accurate, and the delays did not impact the allowability of expenditures or program compliance. Upon identification, management conducted a review of reporting processes and reinforced controls to ensure greater consistency, timeliness, and documentation. Reporting requirements and due dates are maintained in a centralized tracking system accessible to Program, Finance, and Compliance staff, and cross-functional coordination occurs regularly to monitor progress and upcoming deadlines. Management has strengthened oversight by clarifying ownership of reporting deliverables, reinforcing expectations for timely submission, and requiring documented evidence of preparation and review prior to submission. Additional emphasis has been placed on timely escalation of potential delays and maintaining complete documentation to support all reporting activities. Management believes these enhancements address the execution and documentation gaps identified and significantly reduce the likelihood of recurrence. These processes have been incorporated into ongoing operations and will continue to be monitored to ensure compliance with grant requirements and applicable regulations, including 2 CFR Part 200.

View Audit 410100

Finding 1228416 (2025-004)

Material Weakness 2025

Glide Foundation

CA

Cash Management Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: Management acknowledges that documentation supporting the review and approval of a reimbursement request was not retained, and that drawdown activity during the period did not consistently align with the timing of incurred expenditures. M...

Views of Responsible Officials and Planned Corrective Action: Management acknowledges that documentation supporting the review and approval of a reimbursement request was not retained, and that drawdown activity during the period did not consistently align with the timing of incurred expenditures. Management notes that this condition was identified during a period of staffing transition and resulted in a lapse in documentation and timeliness, rather than an absence of underlying financial controls. Management further notes that the expenditure underlying the reimbursement request were valid, properly recorded in the general ledger, and supported by appropriate accounting records. The condition was limited to documentation of review and the timing of drawdown activity, and no questioned costs were identified. Upon identification, management evaluated and reinforced its cash management and drawdown processes. Drawdown requests are now consistently prepared based on underlying accounting records and aligned with incurred expenditures. A formal review and approval step has been implemented and is now required prior to submission, with evidence of review retained electronically or physically for audit purposes. In addition, management has strengthened oversight of drawdown timing to better align reimbursements with the period in which costs are incurred, reducing the risk of delayed submissions and ensuring consistency with related financial reporting. Management believes this condition represents a lapse in execution and documentation during a defined period rather than a systemic breakdown in control design. Enhancements implemented have addressed the identified gaps and established a more consistent and well documented process for drawdown preparation, review, and submission in accordance with applicable requirements, including 2 CFR Part 200.

View Audit 410100

Finding 1228414 (2025-002)

Material Weakness 2025

Glide Foundation

CA

Reporting § 200.302 § 200.303 § 200.328

Views of Responsible Officials and Planned Corrective Action: Management acknowledges that the Federal Financial Report (FFR) was not submitted within the required 90-day timeframe, resulting in noncompliance with the reporting requirements of the grant agreement. While the organization maintained a...

Views of Responsible Officials and Planned Corrective Action: Management acknowledges that the Federal Financial Report (FFR) was not submitted within the required 90-day timeframe, resulting in noncompliance with the reporting requirements of the grant agreement. While the organization maintained a centralized system for tracking reporting deadlines and conducted regular cross-functional coordination between Program, Finance, and Compliance teams, management recognizes that controls over monitoring and escalation were not sufficiently rigorous to ensure timely submission in all instances. This occurred during a period of elevated staffing transition, which contributed to a lapse in the consistent execution and monitoring of reporting timelines; however, management recognizes that controls should be sufficiently robust to operate effectively regardless of personnel changes. Upon identification of the delay, management evaluated the underlying processes and determined that enhancements were needed to strengthen accountability, improve visibility of critical deadlines, and ensure timely followthrough. Management notes that this condition was limited to the timeliness of submission and did not impact the accuracy of the report or result in questioned costs. Management has since reinforced its reporting oversight by enhancing coordination across responsible teams, clarifying ownership of deliverables, and strengthening internal monitoring practices. This includes implementing more structured tracking of key reporting deadlines, reinforcing expectations around advance preparation and review, and increasing senior-level oversight to ensure that upcoming deadlines are proactively managed and met. In addition, management has emphasized timely escalation of potential delays to ensure corrective action can be taken prior to due dates. Management believes these enhancements address the control gaps identified and significant reduce the likelihood of recurrence. Reporting timelines are now more actively monitored as part of ongoing financial and compliance operations, and management will continue to assess the effectiveness of these processes to ensure adherence to grant requirements and compliance with applicable regulations, including 2 CFR Part 200.

View Audit 410100

Finding 1228412 (2025-002)

Material Weakness 2025

County of Montgomery

PA

Subrecipient Monitoring Reporting

Finding 2025-002 – Subrecipient Monitoring Federal Agency: Department of Treasury Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – ALN #21.027 Condition: As part of its subrecipient monitoring process, the County obtained and reviewed the subrecipient’s audit report, which ide...

Finding 2025-002 – Subrecipient Monitoring Federal Agency: Department of Treasury Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – ALN #21.027 Condition: As part of its subrecipient monitoring process, the County obtained and reviewed the subrecipient’s audit report, which identified findings related to federal program expenditures. Although the County ultimately communicated with the subrecipient regarding the findings, requested a corrective action plan, and performed and documented follow-up procedures, these actions were not completed timely. The follow-up procedures ultimately performed did not identify any additional issues or unresolved matters. Criteria: Internal controls over subrecipient monitoring should ensure that audit findings are communicated, corrective action is requested, and follow-up procedures are completed and documented within an established timeframe. The control should also provide a means to track the status of these activities through resolution. Cause: The County did not have an effective process to track the timing of subrecipient monitoring follow-up activities and ensure that communication, corrective action requests, and related documentation were completed timely. Effect: The delay in completing and documenting follow-up reduced the timeliness and transparency of the County’s monitoring process and could have delayed corrective action by the subrecipient. The follow-up procedures ultimately performed did not identify any additional issues or unresolved matters. Repeat Finding: Yes. This finding is a continuation of Finding 2024-002. The County obtained and reviewed the required subrecipient audit reports during 2025; however, it did not timely follow up on audit findings. Recommendation: The County should establish a documented tracking process for subrecipient audit findings that identifies responsible personnel, required actions, target completion dates, and current status. The County should also require timely communication with subrecipients, requests for corrective action plans, completion of follow-up procedures, and retention of supporting documentation. Periodic supervisory review should be performed to confirm that follow-up activities are completed and documented within the established timeframe. Management’s Response: The County accepts the finding and is implementing corrective actions to address the issue and strengthen its subrecipient monitoring procedures. The Office of Innovation, Strategy and Performance is implementing a documented tracking process for subrecipient audit findings. The process will identify responsible personnel, required corrective actions, target completion dates, and the status of each item. To provide ongoing oversight, the Controller’s Office will perform quarterly reviews of this process to verify that all required monitoring activities have been completed and appropriately documented within established timeframes. The Controller’s Office, in collaboration with the Office of Innovation, Strategy and Performance, conducted a comprehensive review of all ARPA subrecipient audits submitted to the Federal Audit Clearinghouse (FAC) since the inception of the ARPA program (2021 to present). The Office of Innovation, Strategy and Performance is compiling all monitoring records, correspondence, and follow-up activities conducted to date for subrecipients with audit findings related to Assistance Listing Number (ALN) 21.027. Additional follow-up will be performed, as necessary, to verify that corrective actions have been implemented and that identified issues have been fully resolved. To strengthen ongoing monitoring efforts, the County has developed a tracking schedule that identifies each subrecipient’s fiscal year-end date. Using this schedule, the Office of Innovation, Strategy and Performance will perform quarterly reviews to monitor audit submission requirements and follow up with any subrecipient that has not submitted its audit to the FAC within the required nine-month period following its fiscal year-end. The County will incorporate a reporting question into the third-quarter 2026 Subrecipient Report requiring subrecipients to indicate whether they were subject to the Single Audit requirement in their most recent fiscal year and if so, if the audit was submitted to the FAC. The corrective actions described above will help ensure that the County’s ARPA subrecipient monitoring process is comprehensive, well documented, and performed in a timely manner. The Controller’s Office will continue to work closely with the Office of Innovation, Strategy and Performance throughout the remainder of the ARPA program to ensure the County fulfills its subrecipient monitoring responsibilities. Responsible Person(s): Fonta Reilly, Valerie Vellon Anticipated Completion Date: December 31, 2026

View Audit 410094

Finding 1228402 (2025-002)

Material Weakness 2025

Morgan County

OH

Subrecipient Monitoring Reporting Material Weakness § 200.202 § 200.208 § 200.301 § 200.328

The Morgan County Economic Development Office acknowledges the status and final reports for the CDBG and Home grant programs must be submitted by the required due dates. The office will actively monitor all deadlines and ensure that all reports are completed and submitted in a timely manner in accor...

The Morgan County Economic Development Office acknowledges the status and final reports for the CDBG and Home grant programs must be submitted by the required due dates. The office will actively monitor all deadlines and ensure that all reports are completed and submitted in a timely manner in accordance with those requirements.

View Audit 410083

Finding 1228371 (2025-010)

Material Weakness 2025

Boys and Girls Clubs of Puerto Rico INC

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329

Due to the organization’s transition period, the reports were submitted late. After the new Finance Director started in June 25, 2025. In January 30, 2026, we received system access, all reports were submitted on February 4, 2026. This matter was presented in the most recent focus Area II monitoring...

Due to the organization’s transition period, the reports were submitted late. After the new Finance Director started in June 25, 2025. In January 30, 2026, we received system access, all reports were submitted on February 4, 2026. This matter was presented in the most recent focus Area II monitoring by the Agency, with no complaints noted. We will request additional system access for reporting purposes in case the person responsible is unavailable. Contact Person: Carlos Rivera Nora Boschetti Team: Finance Team Anticipated Completion Date: September 30, 2026

View Audit 410044

Finding 1228362 (2025-007)

Material Weakness 2025

Boys and Girls Clubs of Puerto Rico INC

PR

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.512

BGCPR acknowledges that the delay in the preparation and submission of its audited financial statements was influenced by several interrelated factors, primarily stemming from the challenges associated with a transitional period and the unexpected resignation of the Chief Financial Officer (CFO). Th...

BGCPR acknowledges that the delay in the preparation and submission of its audited financial statements was influenced by several interrelated factors, primarily stemming from the challenges associated with a transitional period and the unexpected resignation of the Chief Financial Officer (CFO). The absence of a key financial executive during this period significantly impacted on BGCPR’s ability to compile, review, and finalize the required financial documentation in accordance with established timelines. As a result, BGCPR was unable to meet the statutory deadlines for submitting the audited financial statements, including the data collection form and the complete reporting package, thereby resulting in non-compliance with applicable legal and regulatory reporting requirements. Recognizing the importance of timely and accurate financial reporting, BGCPR is committed to implementing corrective measures. These include the development and enforcement of a structured reporting calendar, the allocation of dedicated resources to support audit preparation, and the establishment of internal checkpoints to monitor progress. These actions are intended to ensure that future submissions are completed within the required deadlines, thereby restoring compliance and reinforcing BGCPR’s commitment to transparency and accountability. As a corrective measure, BGCPR will take the following actions: a. Developing and enforcing a structured reporting calendar; b. Allocating dedicated resources to support audit preparation; c. Establishing internal checkpoints to monitor progress and ensure accountability; d. Ensure future submissions meet the required deadlines. Contact Person: Paul Barrera Carlos Rivera Antonio Rosario Team: Finance Team Anticipated Completion Date: December 31, 2026

View Audit 410044

Finding 1228335 (2025-001)

Material Weakness 2025

Oklahoma Student Loan Authority

OK

Special Tests & Provisions Material Weakness Reporting

Finding 2025-001: Material Weakness in Internal Control Over Compliance and Scope Limitation Over Special Tests and Provisions (Special Tests and Provisions) Condition: The Authority was unable to provide sufficient documentation and system data necessary for us to perform required audit procedures ...

Finding 2025-001: Material Weakness in Internal Control Over Compliance and Scope Limitation Over Special Tests and Provisions (Special Tests and Provisions) Condition: The Authority was unable to provide sufficient documentation and system data necessary for us to perform required audit procedures over certain Special Tests and Provisions applicable to the Federal Family Education Loans (Lenders) Program, ALN 84.032L. Specifically, support was not available for seven of the ten Special Tests and Provisions selected or required for testing. Because the required documentation and system data were not available, we were unable to obtain sufficient appropriate audit evidence to determine whether the Authority complied with the Special Tests and Provisions compliance requirement for the FFEL Program for the year ended June 30, 2025, The Reporting compliance requirement was tested without exception. In conjunction with our FY2025 program audit, please see the Authority's corrective action plan below: Management acknowledges that sufficient documentation was not available to support all audit requirements and agrees with the recommendation. The circumstances described in this finding resulted from the transition of FFEL Program loan servicing to Higher Education Servicing Corporation (HESC) and the subsequent sale of the FFEL loan portfolio to Kentucky Higher Education Student Loan Corporation (KHESLC). Although OSLA transferred borrower-level history and transaction data to the new servicing system, access to the legacy system was discontinued, eliminating access to certain detailed records needed to support portions of the compliance testing. Because the Authority no longer owns or services the FFEL portfolio, the specific circumstances that led to this finding are not expected to recur. Nonetheless, management has implemented enhanced records management controls to help ensure the retention and accessibility of supporting documentation and to mitigate similar risks in the future. Expected completion date: March 31, 2026

View Audit 410031

Finding 1228329 (2025-001)

Material Weakness 2025

Central Tribes of the Shawnee Area, Inc.

OK

Subrecipient Monitoring Reporting Significant Deficiency § 200.328

Management agrees with the finding. The report was submitted late due to an oversight. Management has reviewed the reporting requirements and established a tracking process to ensure that required reports and their due dates are monitored. Responsibility for each report has been clearly assigned, an...

Management agrees with the finding. The report was submitted late due to an oversight. Management has reviewed the reporting requirements and established a tracking process to ensure that required reports and their due dates are monitored. Responsibility for each report has been clearly assigned, and management will review the status of upcoming submissions to help ensure that reports are submitted timely. Management will continue to monitor compliance with reporting deadlines and take appropriate action if a potential delay is identified. Person responsible for Corrective Action: Sonya Birdshead, Executive Director. Anticipated Completion Date: August 31, 2026

View Audit 410025

Finding 1228317 (2025-018)

Material Weakness 2025

County of Floyd, Virginia

VA

Reporting Material Weakness

The County agrees with this recommendation and will verify the expenditures as well as the Cardinal Report for reporting.

View Audit 410022

Finding 1228304 (2025-002)

Material Weakness 2025

Yazoo County School District

MS

Allowable Costs / Cost Principles Cash Management Material Weakness

2025-002 a. Name of Contact Person Responsible for Corrective Action: Dr. Terri Rhea, Superintendent b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with state and fe...

2025-002 a. Name of Contact Person Responsible for Corrective Action: Dr. Terri Rhea, Superintendent b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with state and federal grant requirements. c. Anticipated Completion Date: Immediately.

View Audit 410019

Finding 1228281 (2025-004)

Material Weakness 2025

MacOn-Bibb County

GA

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

2025 – 004 Airport Improvement Program (AIP) – Assistance Listing 20.106 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Doug Faour, Airport Director Corrective Action Plan: Management will implement a process to ensure all required reports are submitted as required in a t...

2025 – 004 Airport Improvement Program (AIP) – Assistance Listing 20.106 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Doug Faour, Airport Director Corrective Action Plan: Management will implement a process to ensure all required reports are submitted as required in a timely manner. Anticipated Completion Date: Fiscal year 2026

View Audit 410012

Finding 1228276 (2025-003)

Material Weakness 2025

MacOn-Bibb County

GA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.328 § 200.329

2025 – 003 Community Development Block Grant (CDBG) – Assistance Listing 14.218 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Wanzina Jackson, Economic and Community Development Director Corrective Action Plan: Management will implement a process to ensure all required r...

2025 – 003 Community Development Block Grant (CDBG) – Assistance Listing 14.218 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Wanzina Jackson, Economic and Community Development Director Corrective Action Plan: Management will implement a process to ensure all required reports are submitted as required in a timely manner. Anticipated Completion Date: Fiscal year 2026

View Audit 410012

Finding 1228274 (2025-001)

Material Weakness 2025

Redevelopment Authority of Allegheny County

PA

Reporting Internal Control / Segregation of Duties

Financial Statement Finds: Accounting Records Criteria: The accounts of the Authority should include all significant transactions in the period of benefit. Condition: During the audit, certain audit adjustments were required to record transactions in the period of benefit for the General Fund, Speci...

Financial Statement Finds: Accounting Records Criteria: The accounts of the Authority should include all significant transactions in the period of benefit. Condition: During the audit, certain audit adjustments were required to record transactions in the period of benefit for the General Fund, Special Projects Fund, and EDF Fund. Effect: The financial records for the General Fund, Special Projects Fund, and EDF Fund did not reflect the financial activity in the period of benefit, which could result in a material misstatement of the financial statements. This is a repeat finding from a previous year – Finding 2024-001. Recommendation: The Authority should ensure that internal control procedures over financial reporting are sufficient to identify and record all transactions in the period of benefit. Management Response: The Authority has initiated additional levels of review in order to sufficiently identify and record all transactions in the period of benefit.

View Audit 410008

Finding 1228263 (2025-002)

Material Weakness 2025

Housing and Redevelopment Authority of Owatonna

MN

Eligibility Internal Control / Segregation of Duties Reporting

Recommendation: We recommend the HRA implement controls over all areas of the federal program so that segregation of duties are in place and working. Views of Responsible Officials: The HRA is aware of the limited segregation of duties as a result of our limited number of staffing. There is no disag...

Recommendation: We recommend the HRA implement controls over all areas of the federal program so that segregation of duties are in place and working. Views of Responsible Officials: The HRA is aware of the limited segregation of duties as a result of our limited number of staffing. There is no disagreement with the audit finding.

View Audit 410002

Finding 1228261 (2025-002)

Material Weakness 2025

Greater Seacoast Community Health

NH

Special Tests & Provisions Subrecipient Monitoring Reporting

Finding Number: 2025-002 Condition Found: Through testing a statistically valid sample of 25 individual patient balances, we identified four instances in which the sliding fee discount applied was inconsistent with the Organization's policy. Specifically, in two instances, sliding fee adjustments we...

Finding Number: 2025-002 Condition Found: Through testing a statistically valid sample of 25 individual patient balances, we identified four instances in which the sliding fee discount applied was inconsistent with the Organization's policy. Specifically, in two instances, sliding fee adjustments were applied based on individual procedure codes rather than the date of service. In one additional instance, an incorrect sliding fee adjustment was applied to the patient's balance. Collectively, these three errors resulted in patients being charged $311 more than required under the Organization's sliding fee discount program. We also identified one patient who received a sliding fee discount without an active sliding fee application for the applicable date of service and was therefore not eligible for the discount. Individual(s) Responsible for Corrective Action: Dean Correnti, CFO Planned Corrective Action: Sliding fee schedule is completed by the Dental Practice Manager on a case-by-case status. On a monthly basis, they are to be presented to the CFO for him to sign off on to verify all is correct. Any adjustments will be made quickly and correctly. The current policy for sliding fees has been updated, reviewed, and signed off by all parties involved. Anticipated Completion Date: Completed on March 1, 2026

View Audit 409999

Finding 1228244 (2025-006)

Material Weakness 2025

Talentfirst, Inc.

MI

Reporting § 200.502 § 200.510

Finding #2025-006 - Federal Grants Management (Schedule of Expenditures of Federal Awards) Corrective Action Planned: Management will tie the preparation of the Schedule of Expenditures of Federal Awards back to the contract tracker used to monitor each grant's period of performance and expenditure ...

Finding #2025-006 - Federal Grants Management (Schedule of Expenditures of Federal Awards) Corrective Action Planned: Management will tie the preparation of the Schedule of Expenditures of Federal Awards back to the contract tracker used to monitor each grant's period of performance and expenditure activity, ensuring the SEFA is built directly from, and reconciled to, that tracker before submission to the auditor. Anticipated Completion Date: Beginning with the Schedule of Expenditures of Federal Awards for the year ended December 31, 2026. Responsible Party: Finance Manager, with oversight by the President.

View Audit 409989

Finding 1228225 (2025-002)

Material Weakness 2025

City of Nicholasville, Kentucky

KY

Internal Control / Segregation of Duties Reporting § 200.512

Management will review and strengthen the year-end financial reporting process to improve the timeliness of the audit and financial statement preparation. The City will work with its auditors to establish and monitor reporting deadlines and will evaluate staffing and training needs to help ensure co...

Management will review and strengthen the year-end financial reporting process to improve the timeliness of the audit and financial statement preparation. The City will work with its auditors to establish and monitor reporting deadlines and will evaluate staffing and training needs to help ensure compliance with the filing requirements of 2 CFR 200.512(a) in future periods.

View Audit 409971

Corrective Action Plans

Filters