Corrective Action Plans

Finding 1206948 (2024-008)

Material Weakness 2024

State of Illinois

IL

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-008 Finding Name: Inadequate Procedures to Determine Accuracy of the Post-Expenditure Report Finding Condition(s): The Illinois Department of Human Services (IDHS) failed to provide supporting documentation for the post-expenditure report including a key line item, the number of...

Finding Number: 2024-008 Finding Name: Inadequate Procedures to Determine Accuracy of the Post-Expenditure Report Finding Condition(s): The Illinois Department of Human Services (IDHS) failed to provide supporting documentation for the post-expenditure report including a key line item, the number of eligible individuals who received services paid for in part or in whole with federal funds under the Social Services Block Grant (Title XX) program. Name of Contact Person(s): Kasey Reagan, Interim Director – Illinois Department of Human Services, Division of Family and Community Services Corrective Action(s): The IDHS updated its funding requirements to include Social Services Block Grant (SSBG) reporting requirements. The updates included the shift from annual to quarterly reporting for the post-expenditure report and that every office or bureau awarded SSBG funding are required to include SSBG reporting requirements (i.e., quarterly reporting on expenditures and clients served) in their contract exhibits. These actions were implemented starting in fiscal year 2026. Offices and bureaus have met the expectations for the first 2 quarters of implementation, as the team is anticipating Q3 reporting on April 30, 2026. The first post-expenditure annual report under this structure will be completed later this year. Finally, the IDHS updated its procedures to have its supervisory reviews and approvals of the post-expenditure report completed within 90 days of the fiscal year end. The due date for the collection of all data needed for the post-expenditure is July 30th. The post-expenditure report is not due until December 30th. Supervisory approvals completed within 90 days allow the team to check for and request any missing data well before the deadline. These updated reporting requirements and procedures are critical in supporting the post-expenditure report with accurate information on dollars spent, clients served, and service type delivered. Proposed Completion Date: September 30, 2026

View Audit 398893

Finding 1206939 (2024-006)

Material Weakness 2024

State of Illinois

IL

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

Finding Number: 2024-006 Finding Name: Inadequate Process for Monitoring Interagency Program Expenditures Finding Condition(s): The Illinois Department of Human Services (IDHS) does not have an adequate process for monitoring interagency expenditures claimed under or used to meet maintenance of effo...

Finding Number: 2024-006 Finding Name: Inadequate Process for Monitoring Interagency Program Expenditures Finding Condition(s): The Illinois Department of Human Services (IDHS) does not have an adequate process for monitoring interagency expenditures claimed under or used to meet maintenance of effort (MOE) requirements of the Temporary Assistance for Needy Families (TANF) and Child Care Development Fund (CCDF) Cluster programs. Name of Contact Person(s): Sarah Eves, Deputy Chief Financial Officer – Illinois Department of Human Services Corrective Action(s): The IDHS will request quarterly certifications, control assessments, and program expenditure questionnaires for those agencies receiving funds from federal awards. Additionally, the IDHS will sample interagency expenditures and request that the agency provide supporting documentation for the expenses. This documentation will be reviewed by the IDHS to ensure that the expenditures meet federal program requirements. Proposed Completion Date: October 1, 2026

View Audit 398893

Finding 1206928 (2024-003)

Material Weakness 2024

State of Illinois

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.328

Finding Number: 2024-003 Finding Name: Failure to Accurately Prepare Performance Reports for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Program Finding Condition(s): The Illinois Governor’s Office of Management and Budget (GOMB) did not prepare accurate federal project and expe...

Finding Number: 2024-003 Finding Name: Failure to Accurately Prepare Performance Reports for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Program Finding Condition(s): The Illinois Governor’s Office of Management and Budget (GOMB) did not prepare accurate federal project and expenditure reports (Paperwork Reduction Act (PRA) 1505-0271) for the COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program. Name of Contact Person(s): Lesley Winbush, Accountant – Illinois Governor’s Office of Management and Budget Corrective Action(s): GOMB will improve the reporting process by implementing checks to ensure that all expenditures are reported by State agencies. The checks will include comparing reported data against agency financial reports to ensure that the data is complete. Proposed Completion Date: June 30, 2026

View Audit 398893

Finding 1206765 (2024-001)

Material Weakness 2024

Ohio Regional Development Corporation

OH

Reporting Significant Deficiency § 200.507

Finding #2024-001 We anticipate the completion date of February 28, 2026. The responsible person to contact is Dale Hartle, President of Ohio Regional Development Corp. Phone number is 740-622-0529. Planned Corrective Action: Management agrees with the finding. Verbal direction was given from the fu...

Finding #2024-001 We anticipate the completion date of February 28, 2026. The responsible person to contact is Dale Hartle, President of Ohio Regional Development Corp. Phone number is 740-622-0529. Planned Corrective Action: Management agrees with the finding. Verbal direction was given from the funder that copies of program audits should be submitted upon request. However, going forward, Management will submit the audit package to the funder by the required deadlines.

View Audit 398842

Finding 1206764 (2024-001)

Material Weakness 2024

SACRAMENTO ASIAN PACIFIC CHAMBER OF COMMERCE

CA

Reporting Subrecipient Monitoring Material Weakness

Finding: 2024-001: Material Weakness - Untimely Audit Submission in Accordance with 0MB Uniform Guidance Description of Finding: The Chamber did not electronically submit their December 31, 2024 Single Audit reporting package (Single Audit Report, Data Collection Form, Status of Prior Year Findings,...

Finding: 2024-001: Material Weakness - Untimely Audit Submission in Accordance with 0MB Uniform Guidance Description of Finding: The Chamber did not electronically submit their December 31, 2024 Single Audit reporting package (Single Audit Report, Data Collection Form, Status of Prior Year Findings, and a Corrective Action Plan) within the required time period. Cause: The submission was delayed because the Single Audit could not be completed on time due to change in audit firm and staffing shortages. Statement of Concurrence or Nonconcurrence: SacAsian agrees with the finding. Corrective Action: SacAsian understands the seriousness of this deficiency and the need for strict adherence to timely audit submissions per the OMB Uniform Guidance. Additional staff have been hired to assist in accounting processes, including a Controller to review all accounting processes and procedures with the Director of Finance and implement best practice recommendations and stronger month-end closing procedures and schedule. The delay in performing the 2024 audit was caused by a change in auditors. Our previous auditor did not have the capacity to continue our audit engagement due to staff shortages related to COVID. A new audit firm identified and engaged. However, there were delays in beginning the audit, and staffing challenges internally with completing the audit such that deadlines were not met. Additionally, an external finance and accounting firm was hired in September 2025 to provide additional capacity and high-level support to bring our audits current by March 2026. The additional staffing, external expertise, and improved procedures will prevent untimely submissions in future years. Responsible Party: Ryan Fong, Director of Finance, 916-446-7883, rfong@sacasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfk@sacasiancc.org Karen Wood, Not-for-Profit CFO (Creating Answers LLC), 916-930-0777, kwood@creatinganswers.com Projected Completion Date: March 2026 If the Office of Policy and Management and/or Oversight Agency has questions regarding this Plan, please call Ryan Fong at (916) 446-7883.

View Audit 398841

Finding 1206608 (2024-001)

Material Weakness 2024

Bishop's Commons, Inc.

NY

Reporting Internal Control / Segregation of Duties

Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations that are done in the recommended time frames after the standard entries are done. This revised po...

Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations that are done in the recommended time frames after the standard entries are done. This revised policy has been communicated to the appropriate individuals as a means of reiterating the importance of complete and accurate reconciliations.

View Audit 398696

Finding 1206601 (2024-003)

Material Weakness 2024

Urban League of Greater Pittsburgh

PA

Reporting Cash Management

Management, under new leadership and with the appointment of a new Vice President of Finance, is taking proactive steps to address the timely completion and submission of the Single Audit. The organization is strengthening its finance department by enhancing staffing levels and providing targeted tr...

Management, under new leadership and with the appointment of a new Vice President of Finance, is taking proactive steps to address the timely completion and submission of the Single Audit. The organization is strengthening its finance department by enhancing staffing levels and providing targeted training to ensure team members are fully equipped to meet reporting requirements. In addition, management is leveraging support from third-party advisors and an external consultant to improve reporting processes and internal controls. These combined efforts are focused on ensuring that the Single Audit is completed and submitted to the Federal Audit Clearinghouse within the required timeframe, thereby enhancing compliance and financial accountability.

View Audit 398676

Finding 1206599 (2024-001)

Material Weakness 2024

Urban League of Greater Pittsburgh

PA

Reporting Internal Control / Segregation of Duties

To address the identified deficiencies in administrative capabilities, the Urban League of Great Pittsburgh has implemented a comprehensive overhaul of its financial oversight and leadership structure. The organization now operates under entirely new oversight and leadership, having appointed a new ...

To address the identified deficiencies in administrative capabilities, the Urban League of Great Pittsburgh has implemented a comprehensive overhaul of its financial oversight and leadership structure. The organization now operates under entirely new oversight and leadership, having appointed a new Vice President of Finance to guide the department and enforce adherence to internal control procedures. In addition to strengthening its internal leadership, the Urban League of Greater Pittsburgh has engaged a third-party service provider to support its accounting operations. The organization has also consulted with a former Urban League of Greater Pittsburgh Officer, leveraging their experience to enhance reporting practices. Furthermore, to improve continuity and expertise within the accounting department, a former employee with specialized accounting knowledge has been rehired as an Accounting Specialist. Together, these measures, including revitalized accounting leadership, targeted training initiatives, and access to additional resources are designed to establish a robust set of processes and procedures. These efforts aim to ensure that all financial reporting and transaction entries are completed in a timely and accurate manner, thereby addressing the issues noted in the findings.

View Audit 398676

Finding 1206556 (2024-005)

Material Weakness 2024

Town of Natick, Massachusetts

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

2024-005 Improve Internal Controls Over Reporting Federal Agency: Department of the Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Year: 2024 Compliance Requirement: Reporting Type of Finding: Compliance Internal Control over Compliance...

2024-005 Improve Internal Controls Over Reporting Federal Agency: Department of the Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Year: 2024 Compliance Requirement: Reporting Type of Finding: Compliance Internal Control over Compliance – Significant Deficiency Criteria: Under the requirements of the American Rescue Plan Act (ARPA) State and Local Fiscal Recovery Funds program, the Town must submit quarterly performance and evaluation reports reflecting accurate and complete financial information, including current period and cumulative expenditures, in accordance with program requirements and the Uniform Guidance. Reported expenditures should correspond to actual amounts expended in the entity’s general ledger for the reporting period. Condition: During testing of two quarterly performance and evaluation (P&E) reports, filed during fiscal year 2024, variances were identified in both current period and cumulative expenditures as compared to the general ledger detail. These variances were primarily due to timing differences. Specifically, the Town reported revenue replacement funds as current period expenditures upon appropriation and approval from the Town meeting in the P&E report, even though the corresponding actual expenditures in the general ledger occurred in a subsequent period. Cause: The Town did not have sufficient controls in place to ensure that expenditures reported on the P&E reports were aligned with the actual amounts expended and recorded in the general ledger for the reporting period. Effect: Reporting expenditures in the P&E report before they are actually incurred and recorded in the general ledger can result in inaccurate financial reporting to the federal awarding agency, reducing the reliability and transparency of the Town’s compliance reporting. Recommendation: The Town should develop and implement procedures to ensure that expenditures reported on quarterly performance and evaluation reports are based on actual amounts expended and recorded in the general ledger during the reporting period, rather than amounts approved or planned for future expenditure. Views of Responsible Official: The Town implemented a Grants Management Policy related to federal awards required under the Uniform Guidance. The adopted policy addresses the concerns identified in 2024-005.

View Audit 398631

Finding 1206470 (2024-001)

Material Weakness 2024

Regional Youth Adult Social Action Partnership, Inc.

CT

Subrecipient Monitoring Reporting Significant Deficiency

Effective January 2025, Catalyst CT, Inc. transferred all accounting and finance functions in-house after terminating a contract with a third-party accounting firm. The in-house transition process was completed in phases, commencing in October 2023 with the hiring of a VP of Finance (CFO equivalent)...

Effective January 2025, Catalyst CT, Inc. transferred all accounting and finance functions in-house after terminating a contract with a third-party accounting firm. The in-house transition process was completed in phases, commencing in October 2023 with the hiring of a VP of Finance (CFO equivalent) who reviewed the in-place accounting/finance model. Based on the review, an in-house Controller was hired in March 2024, and a Staff Accountant was hired in December 2024. Transitioning of financial report preparation in-house began in the March 31, 2024 reporting period with a goal of having all reporting transferred in-house by year-end. As a result of this transition, reporting is handled by a central group of finance/accounting associates with consistent processes as well as improved internal notifications, including a Grant Cover Sheet, a Grant Cover Sheet Budgets spreadsheet and regular spend rate meetings with relevant senior program directors. Regarding this particular finding, until the end of year 2024, many past reports were a few days to a few weeks overdue because monthly/quarterly books weren’t typically closed by the third-party accountants until at least the third week of the following month. This is not atypical, a monthly closing date within 15 days is usually an exception rather than a rule. Furthermore, most of our grantors were not flummoxed by this. Those who had issues with reporting past the 15th would usually communicate this to us and we would arrange to provide estimated figures by the 15th. Given the nature of our grants, the newly formed in-house accounting group, as of January 1, 2025 has expedited the closing process to occur before the 15th of each month, allowing Catalyst CT, Inc. to meet reporting deadlines with that deadline to be more easily met.

View Audit 398478

Finding 1206458 (2024-005)

Material Weakness 2024

Regional School Unit #54 - Msad #54

ME

Reporting HUD Housing Programs

Management Response/Corrective Action Plan: Management is in the process of reviewing current meal count procedures to identify gaps and inconsistencies in documentation and reporting practices. The goal is to strengthen internal controls and ensure that the meal counting process is both accurate an...

Management Response/Corrective Action Plan: Management is in the process of reviewing current meal count procedures to identify gaps and inconsistencies in documentation and reporting practices. The goal is to strengthen internal controls and ensure that the meal counting process is both accurate and auditable.

View Audit 398467

Finding 1206391 (2024-002)

Material Weakness 2024

Hollywood West Tenant Action Committee

CA

Subrecipient Monitoring Reporting § 200.512

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number...

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2024-002: The Corporation has not submitted audited financial statements to the Federal Audit Clearinghouse after the receipt of the auditor's reports. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements will be submitted to the Federal Audit Clearinghouse on a go forward basis.

View Audit 398397

Finding 1206279 (2024-002)

Material Weakness 2024

Nebraska Children's Home Society

NE

Subrecipient Monitoring Material Weakness Reporting

Management acknowledges that this finding was also reported in the prior fiscal year. Due to staffing changes within the finance department and competing operational priorities, the corrective actions previously planned were not fully implemented in time to ensure timely filing of the required repor...

Management acknowledges that this finding was also reported in the prior fiscal year. Due to staffing changes within the finance department and competing operational priorities, the corrective actions previously planned were not fully implemented in time to ensure timely filing of the required reports. Management recognized the importance of timely regulatory filings and has taken additional steps to strengthen internal processes and oversight. Significant staff turnover within the finance department during and after the audit period resulted in delays in preparing audit schedules and supporting documentation required for the completion of the related regulatory filings. In addition, formalized procedures and a compliance calendar for regulatory reporting deadlines were not fully implemented during the prior year. Finance Management will implement a financial compliance calendar to track all required regulatory reporting deadlines, including IRS Form 990, single audit and other financial reports. The calendar will include preparation, review, and submission deadlines to ensure reports are completed and filed in time. Finance management will coordinate with external auditors and tax preparers to support timely completion of filings. Responsible party: Finance Management Target Completion Date: June 30, 2026 Monitoring: The Finance Director will maintain and review the compliance calendar monthly to monitor upcoming deadlines and filing status. The CFDO will periodically review compliance with reporting requirements to ensure filings are completed within required timeframes.

View Audit 398306

Finding 1206278 (2024-001)

Material Weakness 2024

Nebraska Children's Home Society

NE

Subrecipient Monitoring Reporting Material Weakness

Management acknowledges this finding and recognizes the importance of maintaining adequate internal control over the preparation and review of accounting records. This finding was also reported in the prior fiscal year, however due to turnover within key finance leadership roles and limited staff ca...

Management acknowledges this finding and recognizes the importance of maintaining adequate internal control over the preparation and review of accounting records. This finding was also reported in the prior fiscal year, however due to turnover within key finance leadership roles and limited staff capacity and expertise during the audit period, the previously planned corrective actions were not fully implemented. While improvement began toward the end of Fiscal Year 2025 (FY25), management acknowledges that the implementation of strengthened internal control procedures will continue into Fiscal Year 2026 (FY26), as the newly established finance team further develops and formalizes these processes. The Finance Department experienced turnover within key finance leadership roles, which limited the department's capacity and expertise necessary to implement the corrective actions and process improvements identified in the prior year audit. The organization has since strengthened the finance department by hiring additional staff to support the implementation of improved internal controls, formalized procedures, and regulatory reporting processes. Finance leadership has implemented additional review procedures over the preparation of the accounting records including supervisory review of journal entries, documented monthly account reconciliations and a standardized month-end checklist. These procedures will help ensure accounting records are accurate, complete and reviewed timely. While improvements begin during the end of FY25, full implementation of these process improvements will continue into FY26 to ensure sustainable internal control practices and timely regulator reporting. Responsible party: Finance Management Target Completion Date: June 30, 2026 Monitoring: Management reviews the month end close calendar monthly to ensure all reconciliation, journal entries, and reporting are completed and documented. Finance management also reviews monthly financials with the program leaders during soft close.

View Audit 398306

Finding 1206271 (2024-005)

Material Weakness 2024

Cherrywood Village 094-Ee009-Np-Wah

ND

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

2024-005 – Reporting Contact Person Terry Hanson Corrective Action Plan Management recognizes the delayed submission of the 2024 audit to the Federal Audit Clearinghouse. To prevent recurrence, management is developing a compliance calendar and assigning responsibility for federal filing deadlines t...

2024-005 – Reporting Contact Person Terry Hanson Corrective Action Plan Management recognizes the delayed submission of the 2024 audit to the Federal Audit Clearinghouse. To prevent recurrence, management is developing a compliance calendar and assigning responsibility for federal filing deadlines to the Director of Finance. Regular progress reviews will ensure all audit deliverables are completed and submitted within the required ninemonth period. This corrective measure will improve accountability and ensure timely compliance with federal reporting standards. Planned Completion Date for CAP Immediately

View Audit 398304

Finding 1206259 (2024-002)

Material Weakness 2024

County of Monroe, Pennsylvania

PA

Reporting

Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance · All Federal Programs Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2024, beyond the 9-month due date. As part of the County's year-end close, the...

Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance · All Federal Programs Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2024, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2024 reconciliation was not completed until June 2025 and the December 31, 2024 reconciliation and necessary adjustments were not completed until October 2025. Cause: The Children and Youth fund reconciliations were not completed timely due to staffing limitations, which delayed the completion and filing of the County's December 31, 2024 Single audit and reporting package. Corrective Action Planned: In response to Finding 2024-002, the County is taking the following steps to ensure that these issues are rectified going forward. The issues regarding Children and Youth have been ongoing. The delay in the filing of the Single Audit was solely due to their lack of staffing and inability to complete their reconciliations and reporting timely. The Commissioners and Children & Youth Administration are well aware of the lack of staff and are working towards hiring individuals to complete the necessary tasks. The County continues to work with a sub-contractor in an effort to free up time of the full-time staff and assist with preparation and submission of monthly and quarterly reporting. Controller, Erik Diemer, Fiscal Director, Jennifer Barclay, County Commissioners and Director of C & Y are providing all available resources to assist the Fiscal Department of Children and Youth. Vacant positions in the Department have been filled, and future reconciliations will be timely.

View Audit 398236

Finding 1206239 (2024-002)

Material Weakness 2024

Ramsey County

MN

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.403

Finding Number: 2024-002 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Daniel Rahkola, Division Director Finance Corrective Acti...

Finding Number: 2024-002 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Daniel Rahkola, Division Director Finance Corrective Action Planned: The County will review program-related costs to ensure compliance with applicable grant requirements and to confirm that all costs are allowable, allocable, and properly supported. Supporting documentation must sufficiently demonstrate the allowability of each cost. This review will include the following: • Submitted payroll reports that detail individual hours worked, descriptions of work performed, and a clear link between the work performed and allowable grant program activities. • General ledger reports that support each cost and clearly document the relationship between the expenditure and allowable grant program expenses. Anticipated Completion Date: June 30, 2026

View Audit 398206

Finding 1206234 (2024-003)

Material Weakness 2024

City of Wilkes-Barre, Pennsylvania

PA

Reporting Special Tests & Provisions

The City plans to have information ready for the auditors to get 2025 done in a reasonable time frame. This finding will likely carry to 2025 but between staffing and priorities, the City hopes to have clear this finding following its December 31, 2025 audit.

View Audit 398198

Finding 1206107 (2024-002)

Material Weakness 2024

Bowling Green Warren County Regional AIR

KY

Reporting § 200.512

March 6, 2026 - Bowling Green – Warren County Regional Airport Board respectfully submits the following corrective action plan for the year end June 30, 2024. Name and address of independent public accounting firm: Kirby & Moore, LLP, 1020 College Street, Bowling Green, Kentucky. Audit period: Fisca...

March 6, 2026 - Bowling Green – Warren County Regional Airport Board respectfully submits the following corrective action plan for the year end June 30, 2024. Name and address of independent public accounting firm: Kirby & Moore, LLP, 1020 College Street, Bowling Green, Kentucky. Audit period: Fiscal year ending June 30, 2024. The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT: 2024-001 Material Weakness: Adjusting Journal Entries. Recommendation: The accounts of the organization should be reviewed each reporting period to ensure balances are reported in accordance with accrual basis accounting principles generally accepted in the United States of America (U.S. GAAP). Action Taken: Airport management will ensure accounts are reviewed each reporting period to ensure balances are reported in accordance with U.S. GAAP. FINDINGS – FEDERAL AWARD PROGRAM AUDIT: DEPARTMENT OF TRANSPORTATION - 2024-002 Airport Improvement Program – 20.106. Recommendation: Procedures should be put in place to ensure the data collection form is submitted to the FAC timely. Action Taken: Airport management will ensure the data collection form is submitted to the FAC timely. If the Federal Aviation Administration has questions regarding this plan, please call Susan Harmon at 270-842-1101.

View Audit 398076

Finding 1206060 (2024-003)

Material Weakness 2024

City of Menomonie

WI

Procurement, Suspension & Debarment Reporting § 200.512

Finding 2024-003: Late Submission Corrective Action: The City of Menomonie is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely and audited within nine months after year-end. Persons Responsible: Eric Atkinson Anticipated Co...

Finding 2024-003: Late Submission Corrective Action: The City of Menomonie is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely and audited within nine months after year-end. Persons Responsible: Eric Atkinson Anticipated Completion Date: Ongoing

View Audit 397944

Finding 1205908 (2024-007)

Material Weakness 2024

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.334

The Corporation will take the following corrective actions: • Compliance Calendar Implementation - Develop a formal compliance calendar including all Uniform Guidance reporting deadlines. • Designated Reporting Oversight - Assign a responsible management-level individual to monitor timely submission...

The Corporation will take the following corrective actions: • Compliance Calendar Implementation - Develop a formal compliance calendar including all Uniform Guidance reporting deadlines. • Designated Reporting Oversight - Assign a responsible management-level individual to monitor timely submission of federal reporting requirements. • Financial Close Acceleration - Improve internal financial close timelines to meet audit deadlines. • Monitoring and Reporting - Provide periodic updates to executive management regarding compliance status. • Staffing Structure Enhancement – Continue strengthening the finance and budget department structure to improve compliance. Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date June 30, 2026

View Audit 397711

Finding 1205907 (2024-006)

Material Weakness 2024

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.334

Corrective Action Plan • Policies and Procedures Reinforcement – Review and reinforce procurement policies to ensure all purchases are supported by approved requisitions and required quotations. • Documentation Retention Controls - Implement controls to ensure all procurement documentation is proper...

Corrective Action Plan • Policies and Procedures Reinforcement – Review and reinforce procurement policies to ensure all purchases are supported by approved requisitions and required quotations. • Documentation Retention Controls - Implement controls to ensure all procurement documentation is properly filed and retrievable. • Staff Training and Development – Provide training on procurement requirements under uniform guidance. This training will focus on compliance with policies and procedures and emphasize the importance of require documentation for each process and best practices. • Monitoring and Compliance Review - Establish periodic internal review procedures to ensure adherence to procurement policies. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date June 30, 2025

View Audit 397711

Finding 1205906 (2024-005)

Material Weakness 2024

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512

Corrective Action Plan The Corporation will take the following corrective actions: • Financial Close Acceleration – The Corporation is aligning its accounting closing expectations for the issuance of its financial statements according to the Secretary of the Department of Treasury deadlines. Therefo...

Corrective Action Plan The Corporation will take the following corrective actions: • Financial Close Acceleration – The Corporation is aligning its accounting closing expectations for the issuance of its financial statements according to the Secretary of the Department of Treasury deadlines. Therefore, the accounting close processes are being improved in order to be completed by September of each fiscal year and issue the Single Audit on or before March 31 of the following fiscal year (nine months after each year end). • Compliance Calendar Implementation – Develop a formal compliance calendar to close its accounting books on September 30 and issuing the financial statements by March 31. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date March 31, 2027

View Audit 397711

Finding 1205814 (2024-007)

Material Weakness 2024

City of Tower, Minnesota

MN

Reporting

There is now a new Clerk/Treasurer in place who is aware of the federal award tracking requirements and will keep a current listing of federal award information.

View Audit 397558

Finding 1205810 (2024-003)

Material Weakness 2024

City of Tower, Minnesota

MN

Reporting Internal Control / Segregation of Duties

Management will evaluate the cost benefit of making cash to accrual adjusting entries on an annual basis.

View Audit 397558

Corrective Action Plans

Filters