Corrective Action Plans

Finding 1217747 (2025-004)

Material Weakness 2025

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

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

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

View Audit 403879

Finding 1217739 (2025-001)

Material Weakness 2025

Grambling Housing Authority

LA

Reporting Questioned Costs HUD Housing Programs

GRAMBLING HOUSING AUTHORITY 300 B.T. Woodard Circle Grambling, LA 71245 Phone No. (318) 247-6035 Fax No. (318) 247-6554 HOUSING AUTHORITY OF GRAMBLING, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2025 Corrective Action Plan Finding: Finding-2025-001-Late Filing of Report- Reporting Con...

GRAMBLING HOUSING AUTHORITY 300 B.T. Woodard Circle Grambling, LA 71245 Phone No. (318) 247-6035 Fax No. (318) 247-6554 HOUSING AUTHORITY OF GRAMBLING, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2025 Corrective Action Plan Finding: Finding-2025-001-Late Filing of Report- Reporting Condition: The audit report was due to the Legislative Auditor by March 31, 2026, six months after audit year end. Corrective Action Planned We will comply with the auditor’s recommendation. Person responsible for corrective action: Sharon Dixson, Executive Director Telephone: (318) 247-6035 Housing Authority of Grambling, Louisiana Fax: (318) 247-6554 596 College Avenue Grambling, LA 71245 Anticipated Completion Date- March 31, 2027

View Audit 403861

Finding 1217738 (2025-003)

Material Weakness 2025

Trellis Co.

MN

Subrecipient Monitoring HUD Housing Programs Reporting

Finding 2025-003 – Untimely Return of Security Deposits Name of contact person: Lisa Fischer, (Chief Operating Officer) Corrective action: Management agrees with the finding and has implemented procedures to monitor tenant move-outs, document amounts due to former tenants, and issue refund checks in...

Finding 2025-003 – Untimely Return of Security Deposits Name of contact person: Lisa Fischer, (Chief Operating Officer) Corrective action: Management agrees with the finding and has implemented procedures to monitor tenant move-outs, document amounts due to former tenants, and issue refund checks in a timely manner. Proposed completion date: Management has corrected the finding.

View Audit 403859

Finding 1217716 (2025-001)

Material Weakness 2025

Freeborn County

MN

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

Internal Control Over Reporting Department of Human Services – Grants to States for Medicaid – Assistance Listing No. 93.778 Recommendation: We recommend that the County enact controls to assure employees included in grant are included in reporting submitted. Explanation of disagreement with audit f...

Internal Control Over Reporting Department of Human Services – Grants to States for Medicaid – Assistance Listing No. 93.778 Recommendation: We recommend that the County enact controls to assure employees included in grant are included in reporting submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to ensure that all reports are reviewed prior to submission. Names of the contact person responsible for corrective action: Pat Paquin, Finance Manager Planned completion date for corrective action plan: December 31, 2026

View Audit 403841

Finding 1217659 (2025-002)

Material Weakness 2025

City of Festus, Missouri

MO

Reporting Subrecipient Monitoring

Management agrees with the finding and acknowledges that the Schedule of Expenditures of Federal Awards (SEFA) was not prepared accurately and completely in accordance with Uniform Guidance requirements. In response, the City will strengthen its procedures over SEFA preparation and review to ensure ...

Management agrees with the finding and acknowledges that the Schedule of Expenditures of Federal Awards (SEFA) was not prepared accurately and completely in accordance with Uniform Guidance requirements. In response, the City will strengthen its procedures over SEFA preparation and review to ensure the schedule is complete, accurate, and supported by underlying accounting records. Corrective action will include the following: 1. Establish a centralized federal awards listing - Management will maintain a current listing of all federal awards received and expended during the fiscal year. This listing will include the federal agency, pass-through entity (if applicable), Assistance Listing number, contract or grant number, and whether the award was received directly or indirectly. 2. Implement a formal SEFA preparation process - At year-end, management will prepare the SEFA using expenditure information derived from the general ledger, grant reimbursement requests, grant agreements, and other supporting documentation. Federal expenditures will be accumulated by program and reconciled to the accounting records. 3. Perform a documented reconciliation - Prior to issuance of the SEFA, management will perform and retain a formal reconciliation of SEFA amounts to the general ledger and other supporting records to verify completeness and accuracy of reported expenditures. 4. Provide training to responsible personnel - Personnel involved in grant accounting and SEFA preparation will receive training on Uniform Guidance SEFA requirements, including requirements related to completeness, pass-through awards, Assistance Listing numbers, and presentation of federal expenditures.

View Audit 403818

Finding 1217657 (2025-001)

Material Weakness 2025

Maine School Administrative District #31

ME

Reporting

Name of Contact Person: Jeffrey Hartung, Finance Director. Corrective Action: Management concurs with the recommendation and is working toward more timely completion and closing of the accounting records for audit. Proposed Completion Date: Immediately.

View Audit 403815

Finding 1217656 (2025-005)

Material Weakness 2025

Southeast, Inc. and Affiliates

OH

Questioned Costs Reporting Internal Control / Segregation of Duties

Finding Number: 2025-005 Planned Corrective Action: Management is implementing additional review and validation procedures for UDS reporting. Corrective actions include formal UDS preparation and review protocols, standardized validation checklists, retention of supporting documentation, and annual ...

Finding Number: 2025-005 Planned Corrective Action: Management is implementing additional review and validation procedures for UDS reporting. Corrective actions include formal UDS preparation and review protocols, standardized validation checklists, retention of supporting documentation, and annual training for personnel responsible for preparing and reviewing HRSA reports. Anticipated Completion Date: 12/31/2026 Responsible Contact Person: Charles Tong, Chief Financial Officer

View Audit 403811

Finding 1217651 (2025-003)

Material Weakness 2025

County of Luzerne, Pennsylvania

PA

Questioned Costs Subrecipient Monitoring Reporting

Implement cross training of staff member, maintain updated procedures for tasks, and establish backup coverage for critical reporting functions to mitigate the impact of future staffing changes in the reporting compliance process. Anticipated completion date: December 31, 2026. Responsible contact: ...

Implement cross training of staff member, maintain updated procedures for tasks, and establish backup coverage for critical reporting functions to mitigate the impact of future staffing changes in the reporting compliance process. Anticipated completion date: December 31, 2026. Responsible contact: Mike Gagliardi, Administrator.

View Audit 403808

Finding 1217610 (2025-001)

Material Weakness 2025

Calumet Public School District 132

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Condition: During audit fieldwork, we noted the District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Plan: The Superintendent, along with...

Condition: During audit fieldwork, we noted the District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Plan: The Superintendent, along with staff, will work with the Calumet Township Treasurer to ensure that monthly bank reconciliations and support documents are performed and received prior to or during audit fieldwork. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Sheryl Colemen – Chief School Board Official Management Response: The CSBO and Superintendent will work with the Calumet Township Treasurer to establish a process to receive monthly bank reconciliation for the pooled cash and investments.

View Audit 403773

Finding 1217593 (2025-001)

Material Weakness 2025

Fund for Public Health in New York, Inc.

NY

Matching / Level of Effort / Earmarking Reporting § 200.303 § 200.306 § 200.328

Audit Finding Reference: 2025-001 Planned Corrective Action: The Fund is in the process of implementing Agiloft, a comprehensive post-award grants and contracts management system. The system will track and manage post-award grant administration, including budgeting and spending, reporting, task and ...

Audit Finding Reference: 2025-001 Planned Corrective Action: The Fund is in the process of implementing Agiloft, a comprehensive post-award grants and contracts management system. The system will track and manage post-award grant administration, including budgeting and spending, reporting, task and obligation compliance, etc. With this new software the Fund will be better able to monitor and ensure compliance with grant requirements and regulations, particularly the Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance). The Fund is also updating its processes for new award set-up and grant reporting to provide greater clarity around roles/responsibilities, review of award terms, and deliverable tracking and verification. Person(s) Responsible for Corrective Action: The Chief Strategy and Implementation Officer and Chief Financial Officer are coordinating on updating the procedures. The Chief Strategy and Implementation Officer will be responsible for implementing the new contract management software. Anticipated Completion Date: The new software is expected to be implemented by the end of Q4 in fiscal year 2026. The new policy will be updated and implemented by the end of fiscal year 2026.

View Audit 403737

Finding 1217588 (2025-001)

Material Weakness 2025

Crisis Center of Comal County

TX

Subrecipient Monitoring Internal Control / Segregation of Duties Questioned Costs

Views of Responsible Officials and Planned Corrective Action Management concurred with the finding and indicated that steps will be taken to mitigate the impact of staffing absences and ensure timely submission of all required reports in future periods.

View Audit 403731

Finding 1217537 (2025-002)

Material Weakness 2025

Clare Housing

MN

Reporting Internal Control / Segregation of Duties Significant Deficiency

2025-002: Reporting Submissions Not Performed Timely Federal Department: Department of Housing and Urban Development Assistance Listing #: 14.251 Internal Controls Significant Deficiency & Noncompliance Category of Finding – Reporting Name of contact person: Leah Cameron, Director of Supportive Serv...

2025-002: Reporting Submissions Not Performed Timely Federal Department: Department of Housing and Urban Development Assistance Listing #: 14.251 Internal Controls Significant Deficiency & Noncompliance Category of Finding – Reporting Name of contact person: Leah Cameron, Director of Supportive Services Corrective Action: Clare Housing will complete the following corrective action steps: • Clare Housing will establish a centralized reporting calendar for all grants that includes all required reports, due dates, and responsible staff. • Clare Housing will clearly assign ownership for each report, including primary and backup staff. • Clare Housing will utilize automated reminders (e.g., calendar alerts or task management tools) at key intervals prior to due dates. • Clare Housing will track report status (in progress, under review, submitted) to ensure visibility. • The Director of Supportive Services will monitor overall reporting compliance and conduct periodic file reviews. Clare Housing will ensure reporting requirements are met by establishing calendar reminders for all reporting requirements. Calendar reminders will include relevant staff, including but not limited to, the Director of Finance and the Director of Supportive Services. The Director of Supportive Services and Director of Finance will ensure submission of any prepared reports in the DRGR (or other relevant reporting) system by the appropriate due date. Completion Date: Creation of the centralized reporting calendar and tracking system and periodic file reviews will be by August 1, 2026.

View Audit 403688

Finding 1217531 (2025-001)

Material Weakness 2025

Eastern Lancaster County School Distrcit

PA

Questioned Costs Subrecipient Monitoring Cash Management § 200.303

Recommendation: We recommend that Eastern Lancaster County School District implement procedures to ensure that SNP Claim for Reimbursement Summary reports are independently reviewed and approved prior to submission to Program Electronic Application and Reimbursement System (PEARS). This review shoul...

Recommendation: We recommend that Eastern Lancaster County School District implement procedures to ensure that SNP Claim for Reimbursement Summary reports are independently reviewed and approved prior to submission to Program Electronic Application and Reimbursement System (PEARS). This review should be performed by an individual who is not involved in the preparation of the reports and evidence of the review should be documented. School District Response: (Corrective Action) Eastern Lancaster County School District will implement formal internal control procedures requiring review and documented approval of all SNP Claim for Reimbursement Summary reports prior to submission in PEARS. The following procedures will be implemented: 1. The Director of Food Services will prepare the monthly SNP Claim for Reimbursement Summary report and compile all supporting meal count documentation. 2. Prior to submission, the Administrative Assistant to the Director of Food Services or another designated individual independent of the preparation process will: o Review the claim for mathematical accuracy. o Verify meal counts against supporting documentation. o Confirm claims are submitted within required timelines. 3. Evidence of the review and approval will be documented through: o Signature or electronic approval on the reimbursement summary report. o Retention of supporting documentation in accordance with federal and state record retention requirements. 4. A written standard operating procedure (SOP) outlining these review and approval responsibilities will be developed and communicated to applicable personnel. 5. The Chief of Finance and Operation will periodically monitor compliance with the procedure to ensure controls remain effective. Anticipated Completion Date: The corrective action procedures will be fully implemented by June 1, 2026. Responsible Person for the Corrective Action: Keith D. Ramsey, Chief of Finance and Operations

View Audit 403676

Finding 1217503 (2025-004)

Material Weakness 2025

Metlakatla Indian Community

AK

Reporting

Finding 2025-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Kyonia Hudson, Finance Director Corrective Action: The Finance Department has implemented stronger internal controls over reporting. Reporting responsibilities and submission timelines have been cle...

Finding 2025-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Kyonia Hudson, Finance Director Corrective Action: The Finance Department has implemented stronger internal controls over reporting. Reporting responsibilities and submission timelines have been clearly assigned to the Grants Accountant. In addition, a review process has been established to ensure reports agree with the general ledger prior to submission. MIC is currently in compliance with reporting requirements for Head Start and will continue ongoing monitoring to ensure continued compliance with federal reporting deadline and accuracy requirements. Proposed Completion Date: Implemented in FY2025, ongoing/monitoring and compliance procedures in place.

View Audit 403662

Finding 1217502 (2025-003)

Material Weakness 2025

Metlakatla Indian Community

AK

Questioned Costs Material Weakness Reporting

Finding 2025-003 Noncompliance with Reporting Requirements Name of Contact Person: Kyonia Hudson, Finance Director Corrective Action: Responsibility for financial reporting and drawdown requests has been transitioned to the Grants Accountant and aligned with the reporting and reconciliation procedur...

Finding 2025-003 Noncompliance with Reporting Requirements Name of Contact Person: Kyonia Hudson, Finance Director Corrective Action: Responsibility for financial reporting and drawdown requests has been transitioned to the Grants Accountant and aligned with the reporting and reconciliation procedures used for MIC’s federal awards. Finance will continue monitoring grant reporting to ensure financial reports are reviewed, reconcile to the general ledger, and submitted timely to the granting agency. Proposed Completion Date: Implemented in FY2026, ongoing monitoring in place.

View Audit 403662

Finding 1217501 (2025-002)

Material Weakness 2025

Winrock International Institute for Agricultural Development

AR

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

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2025-002: Late Submission of Reporting Package and Data Collection Form – Compliance Finding Criteria: Uniform Guidance requires submission of the reporting package and data collection form to the Federal Audit Clearinghouse within required dea...

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2025-002: Late Submission of Reporting Package and Data Collection Form – Compliance Finding Criteria: Uniform Guidance requires submission of the reporting package and data collection form to the Federal Audit Clearinghouse within required deadlines. Condition and Context: The reporting package and data collection form for the year ended December 31, 2024 was not submitted by the September 30, 2025 deadline. Recommendation: Ensure compliance with all federal filing requirements. Views of Responsible Officials: The delay resulted from federal contract terminations, staffing reductions, lack of response from agencies regarding extensions, and audit delays. Corrective Action Plan: Issue was resolved in 2026 by completing the audit and submission timely. Responsible Person: Can Varol, Chief Financial and Operations Officer Contact: For questions, contact Can Varol at 703-302-6624. Sincerely, Can Varol Chief Financial and Operations Officer Winrock International

View Audit 403650

Finding 1217452 (2025-002)

Material Weakness 2025

Saunders County

NE

Reporting Internal Control / Segregation of Duties

The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost consi...

The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost considerations, adding personnel to address these deficiencies would not be practical.

View Audit 403648

Finding 1217401 (2025-001)

Material Weakness 2025

Keams Canyon Elementary School

AZ

Reporting Internal Control / Segregation of Duties

The School has hired a consultant to train and assist school personnel in internal controls and processing transactions. The School has hired a Business Manager and Human Resource Manager.

View Audit 403596

Finding 1217377 (2025-005)

Material Weakness 2025

Low Rent Housing Agency of Fort Madison

IA

HUD Housing Programs Material Weakness Reporting

Finding 2025-005 – REAC Submission (Federal Program) Management agrees with the finding. The Housing Authority has implemented additional monitoring procedures to ensure required submissions under HUD and federal reporting requirements are completed timely. Internal calendars and reporting deadlines...

Finding 2025-005 – REAC Submission (Federal Program) Management agrees with the finding. The Housing Authority has implemented additional monitoring procedures to ensure required submissions under HUD and federal reporting requirements are completed timely. Internal calendars and reporting deadlines have been established, and management will coordinate regularly with outside accounting professionals and auditors throughout the reporting cycle. The Agency will also maintain written procedures to ensure continuity during staff turnover. Responsible Party: Executive Director Expected Completion Date: Implemented during Fiscal Year 2026

View Audit 403580

Finding 1217372 (2025-001)

Material Weakness 2025

City of Daytona Beach, Florida

FL

Questioned Costs Subrecipient Monitoring Cash Management § 200.303

CORRECTIVE ACTION PLAN May 21, 2026 The City of Daytona Beach, Florida respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Carr, Riggs & Ingram, L.L.C. 7506 Lynx Way, Suite 201 Melbourne, Florida 329...

CORRECTIVE ACTION PLAN May 21, 2026 The City of Daytona Beach, Florida respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Carr, Riggs & Ingram, L.L.C. 7506 Lynx Way, Suite 201 Melbourne, Florida 32940 Audit Period: Fiscal Year October 1, 2024 – September 30, 2025 The finding from the Schedule of Findings and Questioned Costs is discussed below. The finding number corresponds to the number assigned in the schedule. Section III–Federal Award Findings and Questioned Costs 2025-001 GRANT REPORTING U.S. Department of Homeland Security ALN 97.036 – Disaster Grants – Public Assistance Contract No. PA-B3-06-74-01-312 and PA-DR-06-74-01-166 Passed through the Florida Division of Emergency Management 2025 Funding Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. Reports and reimbursement requests should be subject to independent review for the full fiscal year to verify completeness, validity and timeliness of submission. The grant agreement requires quarterly progress reports to be filed with the pass-through entity, Florida Division of Emergency Management. Condition: Review of quarterly reports and reimbursement requests were not documented by the City before submittal. Cause of condition: The department at the City that is responsible for managing the grant does not have a process in place to document their review of quarterly reports and reimbursement requests submitted to the Florida Division of Emergency Management. Potential effect of condition: Reports submitted to the Florida Division of Emergency Management may be incomplete, include errors, or be submitted late. Perspective: The department of the City that manages the grant did not have a documented process in place for the review and approval of quarterly reports and reimbursement requests prior to submittal to the grantor. Questioned costs: None noted. Reported finding is a deficiency in internal control. Recommendation: The City should develop procedures to ensure documented management review of all reporting prior to submission to grantors. Management’s Response: The City updated its control process to ensure that reports prepared are reviewed by City staff or management prior to being submitted to grantor. Responsible Parties: David Waller, Public Works Director, Natalia Eckroth, CFO and Christine Aiken, Assistant Finance Director. Anticipated Completion: March 31, 2026.

View Audit 403575

Finding 1217370 (2025-001)

Material Weakness 2025

Rich Township High School District 227

IL

Cash Management Reporting Equipment & Real Property Management

Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct leased capital assets, buildings, land improvements and equipment categories of capital assets. Plan: The District and Assistant Superintendent of Administrative Services will implement inter...

Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct leased capital assets, buildings, land improvements and equipment categories of capital assets. Plan: The District and Assistant Superintendent of Administrative Services will implement internal controls to properly record capital assets on a timely basis priorto audit fieldwork. Anticipated Date of Completion: Fiscal Year 2026 Name of Contact Person: Tracy Middleton, Director of Business and Transportation Services Management Response: The district conducted a capital asset management review, and it resulted in a restatement of fund balance. The district will continue to monitor in future years in coordination with Industrial Appraisals.

View Audit 403569

Finding 1217369 (2025-001)

Material Weakness 2025

MCMULLIN AREA GROUNDWATER SUSTAINABILITY AGENCY

CA

Questioned Costs Reporting

McMullin Area Groundwater Sustainability Agency Joint Power Authority (the Authority) understands that the requested reports were not provided to the auditor early enough to allow time for review, preparation, and submission by the auditor. The Authority will endeavor to provide all schedules, repor...

McMullin Area Groundwater Sustainability Agency Joint Power Authority (the Authority) understands that the requested reports were not provided to the auditor early enough to allow time for review, preparation, and submission by the auditor. The Authority will endeavor to provide all schedules, reports, exhibits, and supporting documents to the auditor at least thirty (30) days prior to the 3/31 deadline.

View Audit 403568

Finding 1217354 (2025-006)

Material Weakness 2025

Catahoula Parish School Board

LA

Cash Management Reporting Internal Control / Segregation of Duties

Reference # and title: 2025-006 Controls and Compliance over Reporting on ESSER Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education C...

Reference # and title: 2025-006 Controls and Compliance over Reporting on ESSER Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education COVID-19 Education Stabilization Funds: Education Stabilization (ESSER III) 84.425U 2021 Criteria or specific requirement: Good internal controls require that all requests for reimbursement and special reporting submitted to the Louisiana Department of Education (LDOE) are adequately reviewed and approved before submission, but in a timely manner, to ensure amounts reported are complete and accurate. Condition found: Total expenditures per the general ledger did not agree to the amounts reported in the fiscal year end’s periodic expense report submission. It appears that part of the reason the expenditures did not agree was due to prior year errors in reporting. There is no review and approval process by a second person over the periodic expense report submissions. In testing the special reporting for the ESSER program, it was noted that the School Board had not maintained the supporting documentation for this report and therefore could not be adequately tested. Corrective action planned: We will acquire the backup for reports such as this moving forward. Person responsible for corrective action: Mrs. Lora White, Business Manager 200 Bushley Street Phone: (318) 744-5727 Harrisonburg, LA 71340 Fax: (318) 744-9221 Anticipated completion date: This is expected to be completed July 2025.

View Audit 403541

Finding 1217347 (2025-004)

Material Weakness 2025

HIGH MEADOW RANCH WATER DISTRICT

WY

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

CORRECTIVE ACTION ITEM - Finding 2025-004: MONITORING Individual Responsible: District external accountant and District Board of Directors Anticipated Completion Date: 06/30/2026 Corrective Action/Management Response: We will review the associated grant agreements and federal compliance supplements ...

CORRECTIVE ACTION ITEM - Finding 2025-004: MONITORING Individual Responsible: District external accountant and District Board of Directors Anticipated Completion Date: 06/30/2026 Corrective Action/Management Response: We will review the associated grant agreements and federal compliance supplements for all of our federal awards in order to familiarize ourselves with the related compliance requirements. Additionally, we will be checking in with our accountant and engineer to periodically provide documentation for the satisfaction of the associated requirements. We discuss these items regularly in our monthly meetings but will obtain documentation going forward.

View Audit 403534

Finding 1217346 (2025-004)

Material Weakness 2025

Todd County

MN

Internal Control / Segregation of Duties Questioned Costs Reporting

Internal Control Over Reporting Department of Human Services – Grants to States for Medicaid – Assistance Listing No. 93.778 Recommendation: We recommend the county implement processes and procedures to ensure all reports have a timely review documented by someone other than the preparer. Explanatio...

Internal Control Over Reporting Department of Human Services – Grants to States for Medicaid – Assistance Listing No. 93.778 Recommendation: We recommend the county implement processes and procedures to ensure all reports have a timely review documented by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County will continue to train staff to ensure they are aware of the requirements. Names of the contact person responsible for corrective action: Denise Gaida, Auditor- Treasurer Planned completion date for corrective action plan: December 31, 2026

View Audit 403530

Corrective Action Plans

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