Corrective Action Plans

Finding 1174215 (2024-003)

Material Weakness 2024

OK

Procurement, Suspension & Debarment Reporting § 200.512

Views of Responsible Officials of Auditee: Management doesn’t agree or disagree with the finding but realizes a delay in completing and submitting the Single Audit reporting package was primarily the result of limited staffing resources and competing operational demands during the fiscal year, which...

Views of Responsible Officials of Auditee: Management doesn’t agree or disagree with the finding but realizes a delay in completing and submitting the Single Audit reporting package was primarily the result of limited staffing resources and competing operational demands during the fiscal year, which impacted the timely completion of financial reporting and related compliance activities. The City recognizes the importance of meeting the submission deadlines established under Uniform Guidance 2 CFR 200.512 and is taking corrective action to prevent recurrence. Specifically, management is implementing a more structured audit preparation schedule, enhancing coordination with external auditors, and designating additional resources to support the Finance Department during the audit process. These actions are intended to ensure that future audit engagements are completed and submitted to the Federal Audit Clearinghouse within the prescribed timeframes.

View Audit 387929

Finding 1174196 (2024-001)

Material Weakness 2024

Town of Blackstone, Massachusetts

MA

Subrecipient Monitoring Reporting Significant Deficiency

Recommendation: We recommend procedures be strengthened to file reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In January of 2025 the Town received correspondence that the required compliance repor...

Recommendation: We recommend procedures be strengthened to file reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In January of 2025 the Town received correspondence that the required compliance reports had not been filed with the Department of Treasury. The Town worked diligently to rectify the situation. The previous Town Administrator was the only employee with access to the portal or communications with the Department of Treasury so several notices were never received. The Town immediately worked with the SLFRF Program to add both the current Town Administrator, Chad Lovett and Assistant Town Administrator/Town Accountant Lauren Taylor to the portal for access. The Town then worked to complete the Annual Project & Expenditure Report for 2024 and submitted the completed report on March 13, 2025. Name(s) of the contact person(s) responsible for corrective action: Lauren Taylor Assistant Town Administrator/Town Accountant Chad Lovett Town Administrator Planned completion date for corrective action plan: Completed March 13, 2025.

View Audit 387913

Finding 1174153 (2024-002)

Material Weakness 2024

Institute for Training and Development, Inc.

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The audit and reporting package were not submitted by the due date September 30, 2025. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calendar days a...

The audit and reporting package were not submitted by the due date September 30, 2025. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calendar days after receipt of the auditors’report,or nine months after the end of the audit period Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent fiscal years.

View Audit 387822

Finding 1174149 (2024-001)

Material Weakness 2024

Institute for Training and Development, Inc.

MA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent fiscal years.

View Audit 387822

Finding 1174095 (2024-003)

Material Weakness 2024

Lee's Summit Housing Authority

MO

Reporting Internal Control / Segregation of Duties

Finding #3: 2024‐003 MISSING DOCUMENTATION Corrective Action: Lee’s Summit Housing Authority (LSHA) will implement a formal document management and record retention system to ensure that all source documents supporting financial transactions and program activities are properly maintained, organized,...

Finding #3: 2024‐003 MISSING DOCUMENTATION Corrective Action: Lee’s Summit Housing Authority (LSHA) will implement a formal document management and record retention system to ensure that all source documents supporting financial transactions and program activities are properly maintained, organized, and readily accessible for audit and monitoring purposes. The agency will develop and formally adopt written policies outlining documentation requirements, retention periods, and storage methods for financial, payroll, tenant, and administrative records. LSHA will implement a centralized filing system (electronic and physical) for all supporting documentation, including invoices, bank statements, payroll registers, tenant files, and budget records. LSHA will also restrict access to authorized personnel and ensure documents are protected from loss or unauthorized alteration. LSHA has made reasonable efforts to obtain and reconstruct missing records from third parties such as banks, vendors, payroll providers, and funding agencies. LSHA is providing training to staff on recordkeeping requirements and document management procedures.

View Audit 387755

Finding 1174059 (2024-001)

Material Weakness 2024

Ahi Ezer Housing Development Fund CORP

NY

HUD Housing Programs Reporting

Effective January 1, 2026, management will implement measures such as recurring automated email reminders and scheduled check-in meetings to ensure the REAC report is filed on time going forward.

View Audit 387715

Finding 1174057 (2024-001)

Material Weakness 2024

Ahi Ezer Housing Development Fund CORP

NY

HUD Housing Programs Reporting

Effective January 1, 2026, management will implement measures such as recurring automated email reminders and scheduled check-in meetings to ensure the REAC report is filed on time going forward.

View Audit 387714

Finding 1174053 (2024-004)

Material Weakness 2024

East Central Missouri Behavioral Health Services D/b/a Arthur Center

MO

Reporting

Views of Responsible Officials and Planned Corrective Actions: Due to staff turnover, there were inconsistent methods used to compile data for the UDS reporting and appropriate documentation was not maintained. This will be rectified by the addition of management staff to oversee and facilitate this...

Views of Responsible Officials and Planned Corrective Actions: Due to staff turnover, there were inconsistent methods used to compile data for the UDS reporting and appropriate documentation was not maintained. This will be rectified by the addition of management staff to oversee and facilitate this process. A group of staff have been assembled and assigned certain tasks related to the reporting. This group meets and communicates on a regular basis to ensure completion and compliance with all requirements. A structure has also been established in Teams to track progress and be a repository for documents and communication. The final report will be reviewed and submitted by February 15, 2026.

View Audit 387699

Finding 1174045 (2024-002)

Material Weakness 2024

Casa, INC and Subsidiaries

MD

Subrecipient Monitoring Eligibility Reporting § 200.512

Views of Responsible Officials: Management agrees and will plan to submit the June 30, 2025 Single Audit by March 31, 2026.

View Audit 387687

Finding 1174010 (2024-003)

Material Weakness 2024

Unified School District No. 465

KS

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2024-003 – COVID-19 Education Stabilization Fund Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and time...

Finding 2024-003 – COVID-19 Education Stabilization Fund Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely review of federal program financial activity. Corrective Action Plan: The District has taken and will continue to take the following corrective actions to address the identified weaknesses: 1. The District has hired and assigned staff with primary responsibility for federal grant management and compliance oversight. 2. Key personnel involved in federal program administration and accounting have received training related to federal grant requirements, internal controls, and monitoring procedures. 3. The District has implemented enhanced internal review procedures, including periodic reconciliation and supervisory review of federal program receipts and expenditures throughout the fiscal year. 4. Management will conduct ongoing monitoring of federal programs to ensure that financial activity is accurately recorded and reviewed prior to year-end reporting. 5. The District will continue to evaluate internal controls annually and adjust procedures as needed to maintain compliance with Uniform Guidance requirements.

View Audit 387676

Finding 1174009 (2024-002)

Material Weakness 2024

Unified School District No. 465

KS

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2024-002 – Special Education Cluster (IDEA) Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely re...

Finding 2024-002 – Special Education Cluster (IDEA) Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely review of federal program financial activity. Corrective Action Plan: The District has taken and will continue to take the following corrective actions to address the identified weaknesses: 1. The District has hired and assigned staff with primary responsibility for federal grant management and compliance oversight. 2. Key personnel involved in federal program administration and accounting have received training related to federal grant requirements, internal controls, and monitoring procedures. 3. The District has implemented enhanced internal review procedures, including periodic reconciliation and supervisory review of federal program receipts and expenditures throughout the fiscal year. 4. Management will conduct ongoing monitoring of federal programs to ensure that financial activity is accurately recorded and reviewed prior to year-end reporting. 5. The District will continue to evaluate internal controls annually and adjust procedures as needed to maintain compliance with Uniform Guidance requirements.

View Audit 387676

Finding 1174003 (2024-003)

Material Weakness 2024

Town of Seymour, Connecticut

CT

Reporting Material Weakness § 200.512

Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Management’s Response:: The Town will implement internal ...

Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Management’s Response:: The Town will implement internal controls to ensure the filing deadline is met. Jason Vieira of the Towns Finance Department is responsible for the corrective action plan.

View Audit 387664

Finding 1173973 (2024-001)

Material Weakness 2024

River Valley Child Development Services

WV

Reporting § 200.303 § 200.502 § 200.510

2024-001 – SEFA REPORTING Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Action Taken: • RVCDS will utilize a checklist, updated monthly by the Director of Finance, to track federal ...

2024-001 – SEFA REPORTING Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Action Taken: • RVCDS will utilize a checklist, updated monthly by the Director of Finance, to track federal awards received. o The checklist will be reviewed quarterly by the Compliance Specialist and/or Director of Compliance. • The Director of Finance will complete a reconciliation between grant records and the general ledger quarterly to ensure all federal awards are captured. o Reconciliation reports will be reviewed by the Executive Director. o The Compliance Specialist and the Director of Compliance will review the reconciliation reports each quarter for accuracy. • A SEFA checklist will be created that includes assigned monthly, quarterly and year end responsibilities. The checklist will indicate each position’s assigned responsibilities and due dates for entries and compliance reviews. • The following staff will attend training on SEFA requirements under 2 CFR 200.510(b): o Executive Director o Director of Operations o Director of Finance o Director of Compliance o Compliance Specialist o Finance Clerks

View Audit 387607

Finding 1173972 (2024-001)

Material Weakness 2024

Town of Plainville

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027 Recommendation: We recommend the Town should implement stronger review and reconciliation procedures at quarter-end to ensure all expenses are captured in the correct reporting period. Consider automated checks...

Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027 Recommendation: We recommend the Town should implement stronger review and reconciliation procedures at quarter-end to ensure all expenses are captured in the correct reporting period. Consider automated checks or exception reports to identify unrecorded transactions before closing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town determined this finding resulted from an isolated oversight in which a single expense was inadvertently omitted from the applicable quarter and was recorded in the subsequent quarter once identified. In response, the Town has strengthened quarter-end review and reconciliation procedures, including enhanced supervisory review, to help ensure all expenses are recorded in the proper reporting period before reports are finalized. Name(s} of the contact person(s) responsible for corrective action: Julie Hebert, Assistant Town Administrator/Finance Director Planned completion date for corrective action plan: January 1, 2026.

View Audit 387603

Finding 1173817 (2024-002)

Material Weakness 2024

City of Keene

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Corrective Action Plan - Finding 2024-002 Improve Controls Over Reporting Statement of Concurrence or Nonconcurrence We agree with the finding. Planned Corrective Action: The City will implement a formal grant verification process and assign roles and responsibilities which designates a primary staf...

Corrective Action Plan - Finding 2024-002 Improve Controls Over Reporting Statement of Concurrence or Nonconcurrence We agree with the finding. Planned Corrective Action: The City will implement a formal grant verification process and assign roles and responsibilities which designates a primary staff responsible for preparing and submitting grant expenditure reports, as well as a secondary reviewer to verify submission and completeness. The designated report reviewer will review each grant expenditure report for accuracy, completeness, and compliance with grant requirements. Upon completion of the review, the reviewer will provide written confirmation via email stating that the report has been reviewed, is free of material inaccuracies, and is approved for submission. The confirmation email will be retained as part of the official grant file and will serve as evidence of review and authorization. Primary Responsibility: Senior Staff Accountant/Fund and Grants Manager Secondary Review: Department Representative (Department Head, Assistant Department Head, Engineer) Name of Contact Person: Kari Chamberlain, Finance Director/Treasurer Work phone: (603) 757-1877 Email: kchamberlain@keenenh.gov Anticipated Completion Date: March 31, 2026

View Audit 387479

Finding 1173736 (2024-001)

Material Weakness 2024

City of Bessemer

AL

Reporting Equipment & Real Property Management

The City will have each department that maintains comsumable materials and small equipments with less than one year shelf-life complete a physical inventory county of items on hand at the end of each fiscal year. The vaule of the inventory will be adjusted to reflect the inventory at the lower of co...

The City will have each department that maintains comsumable materials and small equipments with less than one year shelf-life complete a physical inventory county of items on hand at the end of each fiscal year. The vaule of the inventory will be adjusted to reflect the inventory at the lower of cost or market based of the physcial count.

View Audit 387427

Finding 1173709 (2024-002)

Material Weakness 2024

Lutheran Family Services of Nebraska, Inc. and Affiliates

NE

Reporting Significant Deficiency

Management agrees with the finding. We will expand staff participation in the audit process for future audit periods (2025 and beyond) as a guard against delays related to vacancies or turnover and to provide adequate resources to support timey filing.

View Audit 387423

Finding 1173705 (2024-001)

Material Weakness 2024

Lutheran Family Services of Nebraska, Inc. and Affiliates

NE

Reporting

Management agrees with the finding. Both myself and our controller, David Stein, are in the process of reviewing and refining SEFA-related procedures to be published in our internal accounting operations documentation. This will be completed in anticipation of future audit periods (2025 and beyond) ...

Management agrees with the finding. Both myself and our controller, David Stein, are in the process of reviewing and refining SEFA-related procedures to be published in our internal accounting operations documentation. This will be completed in anticipation of future audit periods (2025 and beyond) and completed within 120 days of the date of this correspondence. The improved documentation will insulate SEFA processes from staffing levels, turnover, and the reliance on specific individuals for completion.

View Audit 387423

Finding 1173701 (2024-002)

Material Weakness 2024

City of Prescott

WI

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

The City adopted written grant procedures that are in accordance with the Uniform Guidance as of October 2025.

View Audit 387418

Finding 1173669 (2024-003)

Material Weakness 2024

Milk River Joint Board of Control

MT

Reporting § 200.302 § 200.502 § 200.510

Finding #2024-003: Internal Control Over Compliance and SEFA Reporting Contact Person Responsible: Jennifer Patrick, Project Manager Milk River Joint Board of Control Corrective Action Planned: 1. Develop SEFA preparation procedures, including grant identification, Assistance Listing Number verifica...

Finding #2024-003: Internal Control Over Compliance and SEFA Reporting Contact Person Responsible: Jennifer Patrick, Project Manager Milk River Joint Board of Control Corrective Action Planned: 1. Develop SEFA preparation procedures, including grant identification, Assistance Listing Number verification, and reconciliation to the general ledger. 2. Establish a dual review process where the SEFA is reviewed and approved by a party independent of the preparer prior to submission to auditors. 3. Perform an annual reconciliation of SEFA totals to audited financial statements before audit fieldwork. Completion Date: This item was corrected during the 2024 audit process. A tracking spreadsheet has been implemented for 2025 to ensure proper identification, classification, and reporting moving forward. This control will remain in place as an ongoing activity for all federal funding to ensure continued compliance with reporting requirements. Disagreement with Finding: MRJBOC agrees with the finding; however, we would like to clarify that the reporting discrepancy was primarily the result of timing and classification factors. Specifically, certain funding initially received through the State of Montana was not identified as federal pass-through funding until after the SEFA was completed. Once it was determined that the funding required federal reporting under SEFA guidelines rather than state grant reporting, adjustments were necessary to properly reflect the award information. MRJBOC recognizes the importance of accurate grant identification and reporting and will implement the corrective actions outlined to strengthen internal controls, grant tracking procedures, and SEFA preparation processes moving forward. We have also taken steps to ensure a clear understanding of the findings and will continue to monitor and address them in future fiscal years. I certify this Corrective Action Plan has been prepared in accordance with 2 CFR §200.516 and addresses all audit findings for the year ended December 31, 2024.

View Audit 387356

Finding 1173581 (2024-006)

Material Weakness 2024

Faribault County

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-006 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Charles Schrader, Auditor / Treasurer Corrective Action Planned: Faribault County will implement procedures to ensu...

Finding Number: 2024-006 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Charles Schrader, Auditor / Treasurer Corrective Action Planned: Faribault County will implement procedures to ensure federal program reports are completed accurately. This includes consulting reporting instructions provided by grantor agencies and seeking clarification from grantors when needed. Anticipated Completion Date: January 31, 2026

View Audit 387300

Finding 1173483 (2024-002)

Material Weakness 2024

Town of Needham

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Audit Finding Reference: 2024-002 Improve Internal Controls over Reporting Planned Corrective Action: The Town of Needham accounting department has developed a spreadsheet with all the due dates for all the federal grants with stringent report filing deadlines. Currently this includes all JAG, Opioi...

Audit Finding Reference: 2024-002 Improve Internal Controls over Reporting Planned Corrective Action: The Town of Needham accounting department has developed a spreadsheet with all the due dates for all the federal grants with stringent report filing deadlines. Currently this includes all JAG, Opioid, and both state and county ARPA grants. This sheet is constantly reviewed by the grant's coordinator as well as the town accountant. The grant's coordinator also has a reminder in her outlook a few weeks before the deadline date so reports can be printed and reviewed for accuracy before the filing is done. Planned Implementation Date of Corrective Action: This corrective action was put in place after the 2023 SEFA audit was completed when we noticed that we had slipped and missed a few deadlines. Unfortunately, the 2024 report was already filed with a date of 2 days past the deadline date. Person Responsible for Corrective Action: Michelle Vaillancourt, Town Accountant

View Audit 387243

Finding 1173434 (2024-001)

Material Weakness 2024

Richland-Lexington Airport District

SC

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.512

The Richland-Lexington Airport District respectfully submits this corrective action plan for the audit finding during the 2024 year-end audit. The management of the Richland-Lexington Airport District agrees with Item 2024-001 as presented in Section III- Federal Award Findings and Questioned Costs....

The Richland-Lexington Airport District respectfully submits this corrective action plan for the audit finding during the 2024 year-end audit. The management of the Richland-Lexington Airport District agrees with Item 2024-001 as presented in Section III- Federal Award Findings and Questioned Costs. The challenges associated with both roles and the time required to select the District’s next permanent Chief Executive Officer resulted in a delay in completing the audit of the District’s financial statements for the year ended December 31, 2024. The Richland-Lexington Airport Commission selected Mr. Christopher White, AAE as the District’s Chief Executive Officer and Mr. White assumed his new duties with the District on January 4, 2026. As of this date, the Chief Financial Officer was relieved of the Interim Chief Executive Officer duties and has completed all actions necessary to reconcile the general ledger and finalize the District’s Annual Comprehensive Financial Report (the “ACFR”) for the year ended December 31, 2024. The “full-staffing” status of the District’s senior management team will allow for the proper allocation of personnel resources to ensure the timely production of the ACFR and District’s Data Collection Form and Reporting Package in subsequent years.

View Audit 387125

Finding 1173347 (2024-001)

Material Weakness 2024

Rebuilding Together Northeast Ohio, Inc.

OH

Material Weakness Reporting § 200.512

Corrective Action Taken: Controls have been put in place to ensure proper determination of audit requirements and timely completion of future single audits.

View Audit 386985

Finding 1173314 (2024-002)

Material Weakness 2024

New York State Sheriffs' Association

NY

Reporting

Modified internal procedures and performance of reconciliations, as well as complete entry posting will make future audits more effective and efficient, allowing for the timely submission to the Federal Audit Clearing House.

View Audit 386845

Corrective Action Plans

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