Corrective Action Plans

Finding 1178997 (2024-006)

Material Weakness 2024

City of Stockton

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

2024-006 – Reporting – Internal Control and Compliance over Reporting City’s Corrective Action Plan: This finding is related to COVID-19 funding that was administered during the height of the pandemic, when multiple funding sources were required to be expended simultaneously. Section 15011 reporting...

2024-006 – Reporting – Internal Control and Compliance over Reporting City’s Corrective Action Plan: This finding is related to COVID-19 funding that was administered during the height of the pandemic, when multiple funding sources were required to be expended simultaneously. Section 15011 reporting was a new requirement within the CARES Act of 2020, to the Department and the City at that time. By the time this issue was identified as an area of deficiency in the prior audit period, it was no longer possible to retroactively correct or report for that respective audit year, nor for the current audit period. In response to the prior audit report, the City evaluated options to centralize Section 15011 reporting, given that it falls under the Federal Funding Accountability and Transparency Act (FFATA) of 2006 and is closely tied to procurement activities of over $150,000. The City explored whether this reporting could be managed through the City’s Grant Manager position under the Administrative Services Department (ASD) The City accepts the finding of noncompliance with WIFIA reporting requirements, as the Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2024 was dated September 17, 2025, which exceeded the required 180-day submission deadline of December 27, 2024. The delay was due to challenges in completing the City-wide ACFR resulting from ongoing staff turnover. As a corrective action, the City will strengthen internal processes and oversight to ensure the ACFR is completed and submitted in a timely manner in future reporting periods. The City will implement enhanced internal controls to ensure timely, accurate, and complete submission of Quarterly Project and Expenditure (P&E) Reports for both SLFRF and ARPA Revenue Loss. Corrective actions include establishing a formal internal reporting calendar with assigned responsibilities to meet Treasury deadlines, performing a documented quarterly reconciliation of general ledger obligations and expenditures to P&E report amounts, correcting prior reporting errors or duplications, and requiring supervisory review and approval of all reports before submission to the U.S. Department of the Treasury. Additionally, the City will develop standardized reporting templates, provide staff training on Treasury reporting requirements, and maintain oversight by the Finance Director to ensure ongoing compliance, accuracy, and timely reporting of all expenditures. Responsible Person: Grants Manager; Accounting Manager, CFO and Departments Administering Grants Expected Implementation Date: FY 2026

View Audit 391415

Finding 1177971 (2024-005)

Material Weakness 2024

Wyoming Weatherization Services

WY

Reporting Internal Control / Segregation of Duties

2024-005: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: The Organization’s Executive Office Staff are responsible for the financial transactions and communicate frequently and dependably about transactions, receipts, and accounting issu...

2024-005: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: The Organization’s Executive Office Staff are responsible for the financial transactions and communicate frequently and dependably about transactions, receipts, and accounting issues. In this way, a segregation of duties is maximized given the small staff and limited ability of the Organization to expand staff. The Organization has two Office Assistant Managers. The first is the assistant to the CFO. This assistant is responsible for weekly payroll, reviewing client file completions after the first assistant reviews them, assisting with expense reports, and assisting with quarterly and yearly reports. She has Board of Directors approval to sign checks and approve bills on an as-needed basis in the event that other authorized signors are unavailable. This ensures that all checks and payments have dual signatures, as required. In the absence of the CFO or CEO, the checks and bills approved by the assistant are subsequently reviewed. She also is the supervisor of the second Office Assistant Manager. The second assistant is responsible for entering receipts/bills on a daily basis, printing, and balancing accounts payable and checks, and providing the first review of client file completions. This assistant has no check-signing or bill approval authority. She also has no access to payroll, journal entries, or bank information. The CEO also believes that distributing monthly financial reports to the Organization’s Board of Directors creates transparency that compensates for this deficiency in segregation of duties. Anticipated Completion Date - Ongoing, see corrective action plan above. Contact Person - Janelle Anderson, Chief Financial Officer

View Audit 391404

Finding 1177955 (2024-003)

Material Weakness 2024

Western Montana Mental Health Center & Affiliate

MT

Reporting Significant Deficiency

WMMHC will implement additional review procedures for grant expenditures to ensure timely filing and compliance with federal requirements.

View Audit 391372

Finding 1177943 (2024-001)

Material Weakness 2024

Lorain County General Health District

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.302 § 200.328 § 200.329

Now that Treasury Portal is updated with all obligations the County will utilize Oracle reporting to input all remaining expenditures in the applicable quarterly report.

View Audit 391349

Finding 1177928 (2024-001)

Material Weakness 2024

Nesivos Bais Yaakov

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

The Organization has developed and implemented written procedures to ensure timely submission of the data collection form and reporting package to the FAC. These procedures: (1) assign primary responsibility for the FAC submission to the Director; (2) require preparation of the FAC submission checkl...

The Organization has developed and implemented written procedures to ensure timely submission of the data collection form and reporting package to the FAC. These procedures: (1) assign primary responsibility for the FAC submission to the Director; (2) require preparation of the FAC submission checklist immediately upon receipt of the draft auditor’s reports; and (3) incorporate the FAC deadline into the Organization’s annual compliance calendar. Training on the new procedures was provided to key finance staff.

View Audit 391291

Finding 1177916 (2024-003)

Material Weakness 2024

Special Olympics Michigan, Inc.

MI

Reporting Internal Control / Segregation of Duties § 200.512 § 200.520

2024-003 Finding - In accordance with 2 CFR § 200.512(a), the audit must be completed and the reporting package, which includes the Data Collection Form (SF-SAC), must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report(s...

2024-003 Finding - In accordance with 2 CFR § 200.512(a), the audit must be completed and the reporting package, which includes the Data Collection Form (SF-SAC), must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Recommendation - The Organization should review internal controls and implement necessary procedures to ensure that accounting processes are completed timely so the audit can be completed within the parameters of the due date. Action to be taken – Additional staffing has been added and long with ensuring that bank reconciliations are completed by the 10th day after the month ends in order to ensure audit field work is completed in a timely manner. Responsible person – Tony Postma, Interim Chief Financial Officer

View Audit 391262

Finding 1177805 (2024-003)

Material Weakness 2024

Rocky Mountain Innovation Initiative d/b/a Innosphere Ventures

CO

Reporting § 200.510

Management will establish documented internal control procedures over the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA). These procedures will include reconciliation of SEFA amounts to the general ledger, verification of Assistance Listing numbers, and coordination ...

Management will establish documented internal control procedures over the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA). These procedures will include reconciliation of SEFA amounts to the general ledger, verification of Assistance Listing numbers, and coordination between finance and grant reporting personnel prior to finalization..

View Audit 391159

Finding 1177801 (2024-002)

Material Weakness 2024

Rocky Mountain Innovation Initiative d/b/a Innosphere Ventures

CO

Reporting § 200.512

Management will implement a formal compliance calendar to track audit milestones, including preparation, review, and submission of the Data Collection Form and reporting package. Management will engage auditors earlier in the audit cycle and assign responsibility for monitoring Federal Audit Clearin...

Management will implement a formal compliance calendar to track audit milestones, including preparation, review, and submission of the Data Collection Form and reporting package. Management will engage auditors earlier in the audit cycle and assign responsibility for monitoring Federal Audit Clearinghouse deadlines. Grant administrators will be notified in advance if a program-specific audit is required to avoid delays.

View Audit 391159

Finding 1177707 (2024-004)

Material Weakness 2024

Burke County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403

All journal entries related to the grant will be submitted by the Finance Director to the Director in charge of the grant for approval.

View Audit 391130

Finding 1177706 (2024-002)

Material Weakness 2024

Burke County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.415

The School District will review established internal controls and procedures with pertinent staff to ensure all are being followed. Expenditures related to the grant will be reviewed by personnel in charge of the grant to ensure proper approvals are maintained.

View Audit 391130

Finding 1177701 (2024-003)

Material Weakness 2024

Burke County Board of Education

GA

Equipment & Real Property Management Reporting § 200.303 § 200.313

The Finance Director updated property records for one asset to include the FAIN number as required. The Superintendent and Finance Director will coordinate with Principals and Directors to ensure that all equipment is accounted for by conducting and certifying a complete physical inventory at least ...

The Finance Director updated property records for one asset to include the FAIN number as required. The Superintendent and Finance Director will coordinate with Principals and Directors to ensure that all equipment is accounted for by conducting and certifying a complete physical inventory at least once every two years. A written explanation and report to the central office will be required for missing items. Prior to moving items, a transfer form must be signed by both the sending and receiving parties, and the inventory system will be updated to reflect the transfer. Any items being disposed of or surplused must also be marked as such in the system. If items are sold, a record of sale and deposit of funds should be maintained. Training for Principals, directors, and others will be provided as needed.

View Audit 391130

Finding 1177694 (2024-001)

Material Weakness 2024

Talmud Torah Darkei Avos - Monsey

NY

Internal Control / Segregation of Duties Reporting School Nutrition Programs

Talmud Torah Darkei Avos-Monsey respectfully submits the following corrective action plan for the year ended August 31, 2024. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: September 01, 2023 - August 31, 2024 The finding from the August 31, 2024 sched...

Talmud Torah Darkei Avos-Monsey respectfully submits the following corrective action plan for the year ended August 31, 2024. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: September 01, 2023 - August 31, 2024 The finding from the August 31, 2024 schedule of findings and questioned costs is discussed below. Finding 2024-001: Federal Awards Program Audit U.S. Department of Agriculture Child Nutrition Cluster Programs Deficiency: See Finding 2024-001 Recommendation: The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 05/31/2026 Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end August 31, 2025. Mr. Yaakov Rotenberg, food service director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-371-2476. Contact Person Responsible for Corrective Action: Yaakov Rotenberg, Food Service Director

View Audit 391115

Finding 1177682 (2024-015)

Material Weakness 2024

Southeast New Mexico College

NM

Student Financial Aid Reporting Significant Deficiency § 200.512

Recommendation The College should continue to work with the accounting department and accounting systems to assist its auditor to catch up its financial reporting and records to allow for the completion of future audits. Corrective Action Unfortunately, due to the untimely completion and release of ...

Recommendation The College should continue to work with the accounting department and accounting systems to assist its auditor to catch up its financial reporting and records to allow for the completion of future audits. Corrective Action Unfortunately, due to the untimely completion and release of the June 30, 2023 audit report (released on August 8, 2025 - over two years after the end of the June 30, 2023 fiscal year audit), the College did not have the opportunity to review and begin a timely process of addressing a majority of the audit findings until well after the end of the audit period. While the College is committed to corrective action, the delayed delivery of the June 30, 2023 audit limited the ability to implement corrective measures earlier. The College is working proactively to ensure that these issues are resolved going forward. It is important to note that Southeast New Mexico College was a newly established independent community college, having formally separated from New Mexico State University (NMSU) as of April 2022. During this transition period, many administrative processes, including federal grant compliance procedures, were in the process of being developed, transitioned, and implemented independently from NMSU systems. As a result, certain policies, procedures, and documentation processes were not yet fully established or operational at the time of the audit. To ensure timely future submissions, the following corrective actions have been implemented. Revised Timeline and Calendar Controls: • A compliance calendar has been developed and integrated into the Business Office workflow to monitor federal reporting deadlines, including the DCF due date. This calendar includes reminder notifications at 90, 60 and 30 days before the March deadline. Internal Review Process: • A designated compliance officer or fiscal services staff member has been assigned responsibility for tracking the DCF submission process and coordinating with the external auditors to ensure timely receipt of the final audit. Audit Planning Coordination: • Annual audit planning meetings now include a discussion of reporting deadlines, and the contract with the external audit firm will include a clause requiring delivery of the final audit in a timeframe that supports compliance with federal submission timelines. Training and Awareness: • Relevant staff will have completed training in Uniform Guidance reporting requirements, including DCF submission procedures and deadlines to ensure full understanding of the importance of timely compliance. Due of Completion: August 31, 2025 Responsible Party(ies) Vice President for Business and Finance (or appropriate official), Dean of Business and Finance, Director of Finance, Accounts Receivable Coordinator, Business Office Manager

View Audit 391086

Finding 1177663 (2024-003)

Material Weakness 2024

Lake County, Colorado

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

2024-003: Noncompliance and Material Weakness in Internal Controls Over the Reporting Requirement Federal Assistance Listing Number(s): 21.027, 21.032 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) and Local Assistance and Tribal Consistency Fund Federal Award Year: 2022-20...

2024-003: Noncompliance and Material Weakness in Internal Controls Over the Reporting Requirement Federal Assistance Listing Number(s): 21.027, 21.032 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) and Local Assistance and Tribal Consistency Fund Federal Award Year: 2022-2023 Name of Federal Agency: U.S. Department of Treasury Name of pass-through entity: Direct, Colorado Department of Local Affairs, and various COVID-19 Program: Yes Federal Program: Coronavirus State and Local Fiscal Recovery Funds and Local Assistance and Tribal Consistency Fund Problem: Several required quarterly and one annual grant reports were not submitted by the required deadlines, resulting in noncompliance with grant program requirements and indicating deficiencies in internal controls over reporting in accordance with 2 CFR 200.303. Actions Steps: Creation of a Lake County Grant Policy establishing standardized processes for the application, administration, tracking, and reporting of federally awarded funds to address internal control requirements under 2 CFR 200. This framework is also applied to all other grant funding sources (federal, state, and private) to ensure consistency and oversight. Status: New Lake County Financial Policies and Procedures, including grant application, management, tracking, and reporting requirements, were adopted in 2025. These policies strengthen internal controls, support ongoing compliance with 2 CFR 200, and provide continuous managerial oversight of awarded funds. Dates: January 2025 Goal: To accurately and reliably manage and report on all granted funds awarded to Lake County Government.

View Audit 391078

Finding 1177658 (2024-002)

Material Weakness 2024

Lake County, Colorado

CO

Reporting Subrecipient Monitoring

Correction Action Plan: 2024-002: Material Weakness in Internal Controls over the Schedule of Federal Awards and Grants Management Federal Assistance Listing Number(s): 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Federal Award Year: 2022-2023 Name of Federal Agenc...

Correction Action Plan: 2024-002: Material Weakness in Internal Controls over the Schedule of Federal Awards and Grants Management Federal Assistance Listing Number(s): 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Federal Award Year: 2022-2023 Name of Federal Agency: U.S. Department of Treasury Name of pass-through entity: Direct, Colorado Department of Local Affairs, and various COVID-19 Program: Yes Problem: Several material adjustments were identified related to federal awards expended during 2024, indicating that amounts reported on the County’s Schedule of Expenditures of Federal Awards (SEFA) were not accurately stated. Actions Steps: Creation of a Lake County Grant Policy that provides standardized processes and procedures for applying, obtaining, managing and reporting of federally awarded funding. This process also is being used to manage and control all other funding sources (grants, private, state, etc.). Status: New Lake County Financial Policies and Procedures to include grants application, management and tracking were adopted in 2025. These allow for continuous improvement and managerial oversight for granted funds awarded (Federal, state and privately sourced funds). Dates: January 2025 Goal: To accurately and reliably manage and report on all granted funds awarded to Lake County Government.

View Audit 391078

Finding 1177654 (2024-001)

Material Weakness 2024

City of Vermilion

OH

Subrecipient Monitoring Reporting § 200.414 § 200.502 § 200.510

We have developed a communication procedure that any such project documents that are provided to the City of Vermilion Service Department or City Engineer reflecting revenue and/or expenditures related to work conducted in the City of Vermilion will be promptly provided to the Finance Office for any...

We have developed a communication procedure that any such project documents that are provided to the City of Vermilion Service Department or City Engineer reflecting revenue and/or expenditures related to work conducted in the City of Vermilion will be promptly provided to the Finance Office for any transaction recording required to have the dollars accurately reflected on our financial statements. This would include road work, water, waste water, storm water or other future project areas that may be included. Once received in the Finance Department, the funding status will be verified to determine if federally sourced. All federally sourced projects will be promptly recorded as revenue or expenses of the city as well as included on the SEFA for the year in question.

View Audit 391077

Finding 1177645 (2024-008)

Material Weakness 2024

Jackson County

OH

Procurement, Suspension & Debarment Reporting

The CDJFS has reviewed its internal reporting procedures and implemented additional verification steps to ensure that expenditure totals are accurately captured, reconciled, and properly reported prior to submission. Moving forward, the Fiscal Officer will be responsible for completing the Title XX ...

The CDJFS has reviewed its internal reporting procedures and implemented additional verification steps to ensure that expenditure totals are accurately captured, reconciled, and properly reported prior to submission. Moving forward, the Fiscal Officer will be responsible for completing the Title XX Summary Report. Once completed, both the report and the corresponding CR454A will be submitted to the Deputy Director of Fiscal for a final review of all reported expenditures before the report is officially submitted. These enhanced review and verification measures are designed to prevent future reporting discrepancies and reduce the risk of delays in funding associated with draw requests. The agency remains committed to maintaining strong internal controls and ensuring the accuracy and integrity of all financial reporting

View Audit 391060

Finding 1177638 (2024-006)

Material Weakness 2024

Jackson County

OH

Subrecipient Monitoring Period of Performance Reporting

The Municipal Court Probation Department took corrective action on March 6, 2025 by enacting a grant reporting policy applicable to all grants in which they administer. The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief De...

The Municipal Court Probation Department took corrective action on March 6, 2025 by enacting a grant reporting policy applicable to all grants in which they administer. The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief Deputy is now involved in overseeing these grants as well.

View Audit 391060

Finding 1177605 (2024-001)

Material Weakness 2024

South Seven Senior Village

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that stronger internal controls over the single audit reporting process are necessary. During the audit period, the organization did not have sufficiently formalized procedures to ensure timely sub...

Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that stronger internal controls over the single audit reporting process are necessary. During the audit period, the organization did not have sufficiently formalized procedures to ensure timely submission of the SF-SAC reporting package. Since identifying this issue, OlyCAP has begun implementing improved internal controls. During the first half of 2024, the department experienced the loss of all lead fiscal staff, which required subsequent corrections and adjustments to 2024 reporting once external consultants were engaged. This work occurred concurrently with the organization’s transition from antiquated systems to newer platforms. As part of the corrective actions, OlyCAP has established clearly defined responsibility for audit submissions, implemented internal deadlines that precede federal filing requirements, and strengthened management oversight to verify timely completion and submission. OlyCAP is committed to improving its internal control environment to ensure future single audit submissions are completed accurately and within required deadlines. Estimated Completion Date: Completed Responsible Party: Executive Director

View Audit 390989

Finding 1177048 (2024-008)

Material Weakness 2024

County of Delta

MI

Reporting

2024-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, i...

2024-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, including revenue surplus. Sponsors of commercial airports are also required to submit FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569), which captures amounts paid and services provided to other units of government. The reports are due within 120 days within the end of the airport’s fiscal year. The County either did not file or did not file timely the required FAA Forms 5100-127 and 5100-126. Until a grant is completed and closed, the County Airport is required to submit an annual Form SF-425, Federal Financial Report, and an annual Form SF-270, Request for Advance or Reimbursement for Non-Construction Projects, or Form SF-271, Outlay Report and Request for Reimbursement for Construction Programs, by December 31st of each year (90 days after fiscal year end). The County did not file timely the Form SF-425 reports nor the Form SF-271 or Form SF-270 reports, as applicable, and did not verify the reports were supported by audited financial records for each open grant. Planned Corrective Action: The County will work to update policies and procedures related to report preparation and submission. Contact person responsible for corrective action: Ashleigh Young, Airport Manager Anticipated Completion Date: March 2026

View Audit 390939

Finding 1177046 (2024-007)

Material Weakness 2024

County of Delta

MI

Allowable Costs / Cost Principles Cash Management Procurement, Suspension & Debarment § 200.303

2024-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) ...

2024-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants. Contact person responsible for corrective action: Emily DeSalvo, County Administrator Anticipated Completion Date: March 2026

View Audit 390939

Finding 1177043 (2024-006)

Material Weakness 2024

County of Delta

MI

Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510

2024-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the...

2024-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA. Contact person responsible for corrective action: Emily DeSalvo, County Administrator Anticipated Completion Date: March 2026

View Audit 390939

Finding 1177025 (2024-002)

Material Weakness 2024

Buckeye Community School

OH

Reporting § 200.512

The School will ensure information is available for the audit to be completed timely in accordance with Uniform Guidance requirements.

View Audit 390880

Finding 1177011 (2024-007)

Material Weakness 2024

City of Compton

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new Grants policy will be reviewed and approved by the City Manager and implemented by June 2026. Community Development staff will ensure a succession plan is in plac...

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new Grants policy will be reviewed and approved by the City Manager and implemented by June 2026. Community Development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. Planned Implementation Date: June 2026 Responsible Person(s): City Manager

View Audit 390871

Finding 1177010 (2024-006)

Material Weakness 2024

City of Compton

CA

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new Grants policy. The City Manager shall review and submit to City Council for approval and adoption. Expected implementation by ...

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new Grants policy. The City Manager shall review and submit to City Council for approval and adoption. Expected implementation by June 2026. Planned Implementation Date: June 2026 Responsible Person(s): City Manager

View Audit 390871

Corrective Action Plans

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