Corrective Action Plans

Finding 1154168 (2024-003)

Material Weakness 2024

Industrial Technology Institute Dba Mi Manufacturing Tech Center

MI

Subrecipient Monitoring Procurement, Suspension & Debarment Cash Management § 200.305

Condition: The Organization did not have the appropriate controls in place over FFATA reporting and did not file the required reports. Further, while the Organization had written procedures over cash management, they were outdated and did not reflect the current staffing model. Planned Corrective Ac...

Condition: The Organization did not have the appropriate controls in place over FFATA reporting and did not file the required reports. Further, while the Organization had written procedures over cash management, they were outdated and did not reflect the current staffing model. Planned Corrective Action: Reporting was completed in SAM.gov in May 2025 for subrecipient subaward amount based on the award period running from calendar periods of July to June. Written internal MMTC procedures regarding cash management will be updated and will include the current staff. Contact person responsible for corrective action: Alan Kowalewski Anticipated Completion Date: 10/31/2025

View Audit 367090

Finding 1154164 (2024-003)

Material Weakness 2024

City of Longview

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Longview January 1, 2024, through December 31, 2024 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Longview January 1, 2024, through December 31, 2024 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-003 Finding caption: The city did not have adequate internal controls and did not comply with federal reporting requirements. Name, address, and telephone of City contact person: Lisa Wolff, Finance Director PO Box 128 Longview, WA 98632 (360) 442-5036 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Corrective Action Plan In response to the issues identified, the City has taken, and is continuing to take, the following steps: 1. Create a contract review checklist o The city will create a new checklist for federal contracts to ensure compliance with reporting and included language. 2. Contract finalization and reporting o Upon execution of subaward contracts, the City will ensure that all subawards are entered into the FFATA reporting system on SAM.GOV as required. A city staff member will certify that reporting information has been entered for each subaward contract. Status of Identified Errors • The city has entered all 2024 subawards into the FFATA reporting system. The City will ensure that all 2025 subawards are entered into the FFATA system once subaward contracts are executed. Conclusion The turnover within city staff created a gap in the reporting requirements in SAM.GOV. The City of Longview is committed to improving its internal controls and will continue to develop processes and checklists to ensure accurate reporting. Anticipated date to complete the corrective action: No later than December 31, 2025

View Audit 367073

Finding 1154162 (2024-004)

Material Weakness 2024

Grant County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2024-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Jarvis, County Auditor Contact Phone Number and Email Address: 765-668-6552 ajarvis@grantcounty.in.gov Views of Responsible Officials: W...

FINDING 2024-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Jarvis, County Auditor Contact Phone Number and Email Address: 765-668-6552 ajarvis@grantcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal Controls, although in place, will require additional signatures when completing the online reporting of the required quarterly reports. Anticipated Completion Date: This will be completed by September 9, 2025.

View Audit 367070

Finding 1154143 (2024-003)

Material Weakness 2024

Adams Housing Authority

MA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Auditee’s Response and Planned Corrective Action The Adams Housing Authority will ensure timely submission of the unaudited FDS going forward. Planned Implementation Date of Corrective Action: June 1, 2025 Person Responsible for Corrective Action: William Schrade, Executive Director

View Audit 367068

Finding 1154137 (2024-004)

Material Weakness 2024

American Association of Community Colleges

DC

Questioned Costs Subrecipient Monitoring Reporting

To address this finding, AACC will continue to request that all contracts be reviewed by the Chief Financial Officer prior to execution based on AACC’s Financial Policies and Procedures (page 25). Signed copies of the agreement will be held on file within the accounting department and the party exec...

To address this finding, AACC will continue to request that all contracts be reviewed by the Chief Financial Officer prior to execution based on AACC’s Financial Policies and Procedures (page 25). Signed copies of the agreement will be held on file within the accounting department and the party executing the agreement.

View Audit 367061 Questioned Costs: $1

Finding 1154134 (2024-001)

Material Weakness 2024

American Association of Community Colleges

DC

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

To address this finding, AACC will adhere to the financial policies and procedures requiring all necessary itemized information be submitted to accounting with the proper signatures for review and approval. (Financial Policies and Procedures, page 26) Additionally, a tracking document will be utiliz...

To address this finding, AACC will adhere to the financial policies and procedures requiring all necessary itemized information be submitted to accounting with the proper signatures for review and approval. (Financial Policies and Procedures, page 26) Additionally, a tracking document will be utilized by the project manager outlining all expenditure reporting and invoices for each of the sub-award recipients. This document will be reviewed during the meeting with the accounting services department for reconciliation with the transactions reported in AACC’s accounting systems. (Financial Policies and Procedures, page 42).

View Audit 367061 Questioned Costs: $1

Finding 1154133 (2024-005)

Material Weakness 2024

American Association of Community Colleges

DC

Allowable Costs / Cost Principles Reporting § 200.403

To Address this finding, AACC will adhere to the financial policies and procedures requiring all necessary itemized information be submitted to accounting with the proper signatures for review and approval. (Financial Policies and Procedures, page 26) Additionally, a tracking document will be utiliz...

To Address this finding, AACC will adhere to the financial policies and procedures requiring all necessary itemized information be submitted to accounting with the proper signatures for review and approval. (Financial Policies and Procedures, page 26) Additionally, a tracking document will be utilized by the project manager outlining all expenditure reporting and invoices for each of the sub-award recipients. This document will be reviewed during the meeting with the accounting services department for reconciliation with the transactions reported in AACC’s accounting systems. (Financial Policies and Procedures, page 42).

View Audit 367061

Finding 1154130 (2024-003)

Material Weakness 2024

Alvis, Inc.

OH

Reporting Internal Control / Segregation of Duties

We acknowledge the delay in submitting the 2023 audit to the Federal Audit Clearinghouse (FAC), which was caused by staffing shortages and reliance on audit-proposed adjustments that delayed audit completion in 2023. This was corrected in the 2024 audit period. We are confident these corrective acti...

We acknowledge the delay in submitting the 2023 audit to the Federal Audit Clearinghouse (FAC), which was caused by staffing shortages and reliance on audit-proposed adjustments that delayed audit completion in 2023. This was corrected in the 2024 audit period. We are confident these corrective actions taken in 2024 will prevent recurrence and restore our low-risk auditee status in future years.

View Audit 367060

Finding 1154129 (2024-002)

Material Weakness 2024

Alvis, Inc.

OH

Internal Control / Segregation of Duties Reporting

We acknowledge the auditor’s finding and agree that the prior period restatement was the result of insufficient internal oversight of Waiver billing activities previously managed by a third-party provider. Condition and Cause: The Organization relied on the expertise of a third-party billing special...

We acknowledge the auditor’s finding and agree that the prior period restatement was the result of insufficient internal oversight of Waiver billing activities previously managed by a third-party provider. Condition and Cause: The Organization relied on the expertise of a third-party billing specialist without adequate internal oversight. This led to the overstatement of Waiver services revenue over multiple years due to improper period recognition. Corrective Actions Taken and Planned: 1. Transition to In-House Billing: Alvis, Inc. has brought all Developmental Disabilities (DD) and Intermediate Care Facility (ICF) billing functions in-house. This transition provides greater control over billing accuracy, denial management, and revenue recognition. 2. Internal Oversight and Reconciliation: We have implemented internal review procedures to validate the accuracy and timing of all Waiver-related revenue. Monthly reconciliations are now conducted to ensure alignment between billing records and financial reporting. 3. Staff Training and Capacity Building: Internal staff have been trained in Medicaid Waiver billing practices and accrual-based revenue recognition to ensure proper oversight and compliance with GAAP. 4. Process Documentation and Controls: Billing workflows and internal controls have been documented and integrated into our financial close process to ensure timely and accurate reporting. Management is confident that these corrective actions will prevent recurrence and ensure the integrity of our financial statements going forward.

View Audit 367060

Finding 1154128 (2024-001)

Material Weakness 2024

Alvis, Inc.

OH

Reporting Internal Control / Segregation of Duties

Finding 2024-001 – Material Adjustments We acknowledge the finding and agree that the lack of timely reconciliations and reliance on audit adjustments indicated a breakdown in internal controls over financial reporting. Cause and Context: The root cause of this issue was primarily driven by the time...

Finding 2024-001 – Material Adjustments We acknowledge the finding and agree that the lack of timely reconciliations and reliance on audit adjustments indicated a breakdown in internal controls over financial reporting. Cause and Context: The root cause of this issue was primarily driven by the time spent unwinding the billing from the operational team and setting them up under the new Revenue Cyle Director position in the finance department. This department will now be directly responsible for the various Medicaid AR processes. Most of the material audit adjustments were the direct result of not having this group under the Finance department so proper determination could be made on the collection of these services. Corrective Actions Taken and Planned: 1. Moving all billing functions to the finance team: This team will be able to make quarterly adjustments to the Medicaid billing receivables. 2. Third party vendors: The finance team has established routine calls with our third-party billing partners to determine collectability throughout the year vs during the audit period. 3. Training and Oversight: The billing team has now created a weekly meeting / training cadence. 4. Revenue Cycle Management Enhancements: We have established an internal Billing and Revenue Cycle Management Team and developed a Centralized Intake Team to improve billing accuracy, eligibility verification, and reduce reliance on third-party vendors. These changes are expected to reduce write-offs and improve the integrity of our receivables. We are confident that these corrective actions will address the root causes of the finding and prevent recurrence. Management remains committed to maintaining strong internal controls and ensuring compliance with all applicable accounting standards. 5. In-House Billing for Specialized Services: Billing for Developmental Disabilities (DD) and Intermediate Care Facility (ICF) services have been brought in-house. This transition has resulted in a 14% increase in DD revenue and improved responsiveness to denials, client liability tracking, and continued stay approvals. These enhancements are designed to improve financial accuracy, reduce write-offs, and ensure timely and compliant revenue recognition. We are confident that these measures will prevent recurrence and strengthen the integrity of our financial reporting going forward.

View Audit 367060

Finding 1154127 (2024-001)

Material Weakness 2024

Willow Springs School District 108

IL

Reporting

The District will implement a process to track the submission time for the data collection form and single audit package.

View Audit 367057

Finding 1154122 (2024-001)

Material Weakness 2024

Housing Authority of the City of Torrington

CT

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and has already implemented procedures to correct the issue. The prior fee accountant that caused the late filing has been terminated and a new fee accountant has been hired. If there are questions regarding this correc...

CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and has already implemented procedures to correct the issue. The prior fee accountant that caused the late filing has been terminated and a new fee accountant has been hired. If there are questions regarding this corrective action plan, please contact Ms. Claudia Sweeney, Executive Director at (860) 482-3581.

View Audit 367045

Finding 1154120 (2024-003)

Material Weakness 2024

Santa Fe Community Housing Trust

NM

Reporting Allowable Costs / Cost Principles Cash Management

View of Responsible Official The Housing Trust acknowledges the finding. Prior staffing and system limitations created gaps in tracking recycled funds and aligning general ledger data to SEFA. Since then: - A dedicated Finance Manager now oversees all financial activities. - A grant-specific chart o...

View of Responsible Official The Housing Trust acknowledges the finding. Prior staffing and system limitations created gaps in tracking recycled funds and aligning general ledger data to SEFA. Since then: - A dedicated Finance Manager now oversees all financial activities. - A grant-specific chart of accounts structure has been created in QBO. - Each grant now has a dedicated class and project for transaction tracking. - Recycled funds are being tracked separately from new funds in both QBO and the reimbursement log. - SEFA schedules will be reconciled monthly and reviewed with each billing cycle. Corrective Action Plan Timeline - Finalize and adopt new Grant Management Policies: by September 2025 - Implement monthly SEFA reconciliations: by September 2025 - Complete staff training on program income and federal grant tracking: by September 2025 Designated Employee Responsible for Corrective Action - Finance Manager - Assets Specialist Assistant - Accounting Technician

View Audit 367044

Finding 1154105 (2024-004)

Material Weakness 2024

Village of Denmark

WI

Procurement, Suspension & Debarment Reporting

Uniform Grant Guidance Policies Recommendation: We recommend that the Village review the policies required by the Uniform Guidance, consider expected future federal funding levels and the potential for any future compliance audits required by federal uniform grant guidance, and also consider adoptin...

Uniform Grant Guidance Policies Recommendation: We recommend that the Village review the policies required by the Uniform Guidance, consider expected future federal funding levels and the potential for any future compliance audits required by federal uniform grant guidance, and also consider adopting appropriate policies to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action planned in response to finding: Management will evaluate federal uniform grant guidance requirements including expected future federal funding levels and the potential for any future compliance audits and develop an appropriate action plan moving forward. Name(s) of the contact person(s) responsible for corrective action: Sherri Konkol, Clerk / Treasurer Planned completion date for corrective action plan: Village began evaluating immediately and is in the process of determining the next action steps.

View Audit 367003

Finding 1154089 (2024-002)

Material Weakness 2024

The Carle Foundation

IL

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

The Methodist College Registrar has been working with NSC to get the college relinked to the correct college in their system, which was fixed 11/2023. The registrar redeveloped database query to pull the old data that had been deleted by NSC due to FERPA and began sending accurate file submissions t...

The Methodist College Registrar has been working with NSC to get the college relinked to the correct college in their system, which was fixed 11/2023. The registrar redeveloped database query to pull the old data that had been deleted by NSC due to FERPA and began sending accurate file submissions to NSC in June 2024. Files generated and submitted under the College’s new processes are taking roughly one week to process from initial submission, through error correction, and finalization.

View Audit 366981

Finding 1153877 (2024-003)

Material Weakness 2024

City of Watertown

SD

Internal Control / Segregation of Duties Material Weakness Reporting

Department of Treasury, Passed through the Department of Agriculture and Natural Resources Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance Finding Summary: During the engagement...

Department of Treasury, Passed through the Department of Agriculture and Natural Resources Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance Finding Summary: During the engagement, Eide Bailly LLP noted the annual project and expenditure report submitted during the year ended December 31, 2024, was not reviewed prior to submission and had amounts reported that did not agree to the general ledger system of the City. Responsible Individuals: Kristen Bobzien, Chief Financial Officer Corrective Action Plan: The City will put procedures in place to ensure the annual project and expenditure report is reviewed for accuracy prior to submission. Anticipated Completion Date: December 31, 2025

View Audit 366933

Finding 1153873 (2024-005)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Reporting § 200.303

Finding 2024-005 N. Special Tests and Provisions: N1. Wage Rate Requirements – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. A review of the process was completed, and the procedure will be updated to include language that no...

Finding 2024-005 N. Special Tests and Provisions: N1. Wage Rate Requirements – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. A review of the process was completed, and the procedure will be updated to include language that notes until all documents are received, the contract file should be notated and remain open. The checklist will be updated as well. A review of the pending invoice payments will be completed by Internal Audit of the User Groups to ensure timely close out of projects can be completed. Contact Person: Shelia Johnson, Deputy Chief Procurement Anticipated Completion Date: End of 4th Qtr. 2025

View Audit 366932

Finding 1153869 (2024-001)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Eligibility Special Tests & Provisions § 200.303

Finding 2024-001 E. Eligibility, L. Reporting (Form HUD-50058 MTW), and N. Special Tests and Provisions – N1. Waiting List, N2. Reasonable Rent, N3. Utility Allowance Schedule, N6. Housing Assistance Payment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Since Janu...

Finding 2024-001 E. Eligibility, L. Reporting (Form HUD-50058 MTW), and N. Special Tests and Provisions – N1. Waiting List, N2. Reasonable Rent, N3. Utility Allowance Schedule, N6. Housing Assistance Payment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Since January 2025, CHA’s Property and Asset Management Division has been engaged in an extensive reorganization to expand resources that will improve compliance and increase controls around program compliance. With this restructuring, precise policies, procedures, and internal controls are being implemented as outlined below. Timeline: February 2025 • Added additional Property Operations Managers to allow for more oversight of day-to-day site activity April 2025 • Creation of a new Compliance team, who will function as a hub on both regulatory and contract compliance for Public Housing and RAD programs. Part of this team was created to focus specifically on program eligibility—either directly or through oversight of third-party management firms—and is staffed accordingly: o Director of Compliance o Senior Manager of Compliance o Compliance Specialist June 2025 • Worked to finalize solicitation for third party firm to perform monthly tenant file reviews, provide comprehensive reporting on general findings, patterns, training needs, and gross compliance concerns. CHA staff will implement trainings and contract enforcement as necessary to ensure compliance standards are raised, and controls are being adhered to. These monthly tenant file reviews are expected to continue in addition to the routine file audits conducted by Property Operations Managers. October 2025 • Updated manuals for Property Operations will be completed, distributed, and trained on to ensure site operations meet compliance standards and controls are being adhered to. Initiated and ongoing actions • Frequent business meetings with third party firms to discuss performance and expectations • Trainings required as necessary • Contract enforcement, up to and including contract termination, when chronic disregard for or misapplication of policies and/or procedures are noted Contact Person: Leonard Langston, Jr, Interim Chief Property Officer Anticipated Completion Date: Q4 2025 Response/Planned Actions: The CHA will review quality control procedures currently in place by Housing Choice Voucher (HCV) program administration to ensure processes are sound and efficient and proper prevent controls are in place. All quality control processes in place must effectively ensure accuracy and timeliness of completed recertifications, including submission of Form HUD-50058s to the U.S. Department of Housing and Urban Development’s (HUD’s) PIH Information Center (PIC) system. CHA will also develop internal detect control reports to monitor the timelines for recertification scheduling and tracking. CHA conducts monthly follow-up to ensure corrections are made to records identified as “fails” during the monthly quality control review. All “fails” items are tracked and monitored until resolution for final determination has been achieved. Contact Person: Cheryl Burns, Chief HCV Officer Anticipated Completion Date: End of 3rd Qtr. 2025

View Audit 366932

Finding 1153836 (2024-001)

Material Weakness 2024

Casa De Amparo

CA

Questioned Costs Reporting Internal Control / Segregation of Duties

The Organization concurs with the finding and has taken corrective action. Management has implemented additional oversight and revised procedures to ensure that all federal expenditures are properly reviewed and classified. A reconciliation process will be included in the year-end close to prevent f...

The Organization concurs with the finding and has taken corrective action. Management has implemented additional oversight and revised procedures to ensure that all federal expenditures are properly reviewed and classified. A reconciliation process will be included in the year-end close to prevent future misstatements and ensure compliance with federal reporting requirement.

View Audit 366927 Questioned Costs: $1

Finding 1153807 (2024-002)

Material Weakness 2024

Peace Villa Inc.

MN

Internal Control / Segregation of Duties Reporting

Corrective Action Plan (CAP) f) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. g) Official R...

Corrective Action Plan (CAP) f) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. g) Official Responsible for Ensuring Corrective Action: Brenda Schmitz, Property Manager, will review the financial statements and related footnotes and approve them. h) Planned Completion Date for the Corrective Action: The corrective action plan for this finding will be completed by December 31, 2025. i) Explanation of Disagreement: There is no disagreement with the audit finding. j) Plan to Monitor Completion of Corrective Action: The Board will be monitoring this corrective action plan.

View Audit 366903

Finding 1153799 (2024-002)

Material Weakness 2024

Maxton Housing Authority

NC

HUD Housing Programs Eligibility Reporting

Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. ...

Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. Proposed Completion Date: Immediately Section III - Federal Award Findings and Questioned Costs Finding 2024-002 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 366895

Finding 1153794 (2024-001)

Material Weakness 2024

Dade County Federal Credit Union

FL

Material Weakness Period of Performance Reporting

Management agrees with the finding and will establish the internal control recommendations outlined in the Schedule of Findings and Questioned Costs. Additionally, the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025. Internal control ...

Management agrees with the finding and will establish the internal control recommendations outlined in the Schedule of Findings and Questioned Costs. Additionally, the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025. Internal control procedures will be developed and implemented in December 2025 and the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025.

View Audit 366889

Finding 1153789 (2024-005)

Material Weakness 2024

Brown County

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

CONTROLS OVER REPORTING – C&TC ANNUAL REPORT Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through ...

CONTROLS OVER REPORTING – C&TC ANNUAL REPORT Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Brown-Nicollet Community Health Services Pass-Through Number: 2405MN5ADM and 2405MN5MAP Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the County have a secondary person review these reports before they are submitted to DHS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 366876

Finding 1153786 (2024-004)

Material Weakness 2024

Brown County

MN

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

RANDOM MOMENT STUDY EMPLOYEES LISTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency:...

RANDOM MOMENT STUDY EMPLOYEES LISTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2405MN5ADM and 2405MN5MAP Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented procedures and policies to have a person ensure account coding is made to the correct accounts. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 366876

Finding 1153775 (2024-002)

Material Weakness 2024

Housing Authority of the County of Butte

CA

Reporting Internal Control / Segregation of Duties § 200.512

Recommendations: We recommend that the Authority strengthen its internal controls and improve oversight of the audit process to ensure timely completion and submission of future reports. Additionally, the recipient should work closely with the audit firm to establish clearer timelines and ensure tha...

Recommendations: We recommend that the Authority strengthen its internal controls and improve oversight of the audit process to ensure timely completion and submission of future reports. Additionally, the recipient should work closely with the audit firm to establish clearer timelines and ensure that any delays are addressed promptly Authority Response: Leadership recognizes the federal award finding and questioned costs and is already moving forward with a systems change to ensure timeliness of completing the necessary processes with the annual audit.

View Audit 366871

Corrective Action Plans

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