Corrective Action Plans

Finding 569243 (2024-003)

Material Weakness 2024

McLeod Health

SC

Reporting

Condition: The Organization did not capture certain Hazard Mitigation Grant funding that was expended in a previous period on the SEFA and did not effectively apply controls to ensure expenditures are tracked to a unique grant in a proper period. Planned Corrective Action: The Organization will impl...

Condition: The Organization did not capture certain Hazard Mitigation Grant funding that was expended in a previous period on the SEFA and did not effectively apply controls to ensure expenditures are tracked to a unique grant in a proper period. Planned Corrective Action: The Organization will implement a centralized grant tracking log within the financial system that uniquely identifies each federal grant and records expenditures by program and fiscal year. The Organization with conduct annual cross-departmental training on SEFA reporting requirements, emphasizing the importance of accurate and timely classification of federal expenditures. The Organization will require quarterly reconciliations between grant activity logs and the general ledger to validate completeness and timing accuracy before SEFA preparation. Contact person responsible for corrective action: David Anderson, Assistant Controller Anticipated Completion Date: August 2025

View Audit 360820

Finding 569241 (2024-001)

Material Weakness 2024

McLeod Health

SC

Reporting Material Weakness

Condition: The Organization had a control to review and certify the Financial Request for Payment; however, the control was ineffective and resulted in untimely submission of the request to the awarding agency. Planned Corrective Action: The Organization will revise its internal process to include a...

Condition: The Organization had a control to review and certify the Financial Request for Payment; however, the control was ineffective and resulted in untimely submission of the request to the awarding agency. Planned Corrective Action: The Organization will revise its internal process to include a dual-review system. Two designated staff members will now be cross-trained and authorized to review and certify Financial Requests for Payment to ensure timeliness. A formal submission calendar will be developed, including internal deadlines that precede the agency's due dates by a minimum of five business days. Contact person responsible for corrective action: Jennifer Turner/Kristen Miller, Nurse Family Partnership Anticipated Completion Date: August 2025

View Audit 360820

Finding 569201 (2024-006)

Material Weakness 2024

Cameron County School District

PA

Cash Management Reporting

Bank Reconciliations, Interfund Balances Reconciliations and Balance Sheet Account Reconciliations Auditor’s Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconciliation process the District’s general ledger cash balance...

Bank Reconciliations, Interfund Balances Reconciliations and Balance Sheet Account Reconciliations Auditor’s Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconciliation process the District’s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated. Once complete, the bank reconciliation should be reviewed by someone independent of the preparer. In addition, a worksheet should be developed which reconciles interfund balances on a monthly basis. Any differences in the reconciliation process should be immediately investigated. We recommend that asset and liability accounts be reconciled on a regular and routine basis. Further, reconciliations should be reviewed by management to ensure their accurate and timely completion. School District’s Response: Brandy Ferraro, Business Manager, will ensure that bank reconciliations are prepared in a timely manner and verify that balances within the general ledger cash accounts agree to the bank reconciliation, along with ensuring that interfund balances reconcile and that balance sheet asset and liabilities are reconciled to supporting documentation during the year ending June 30, 2025.

View Audit 360817

Finding 569199 (2024-004)

None 2024

Cameron County School District

PA

Reporting

Untimely Reporting (All Federal Programs listed on the Schedule of Federal Awards) Auditor’s Recommendation: The District should develop a plan to close its records at year-end in a manner that will allow it to complete its audit and reporting in a timely manner. School District’s Response: The Di...

Untimely Reporting (All Federal Programs listed on the Schedule of Federal Awards) Auditor’s Recommendation: The District should develop a plan to close its records at year-end in a manner that will allow it to complete its audit and reporting in a timely manner. School District’s Response: The District and Business Manager, Brandy Ferraro, realize its delays in reporting and will ensure that future reporting for the year ending June 30, 2025 is filed in a timely manner.

View Audit 360817

Finding 569182 (2024-004)

Material Weakness 2024

Hebrew Academy Community School, INC

FL

Internal Control / Segregation of Duties Material Weakness Reporting

Management of the School agrees with the findings and will work on increasing the number of board members and increasing the number of meetings. There are several individuals who periodically meet with management to review the activities of the School. These individuals have suitable management sk...

Management of the School agrees with the findings and will work on increasing the number of board members and increasing the number of meetings. There are several individuals who periodically meet with management to review the activities of the School. These individuals have suitable management skills and knowledge of the School’s operations. Management has agreed to formally elect these individuals as voting members of the Board of Directors.

View Audit 360775

Finding 569176 (2024-004)

Material Weakness 2024

Schoolcraft County

MI

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

2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) e...

2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants.

View Audit 360756

Finding 569175 (2024-003)

Material Weakness 2024

Schoolcraft County

MI

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

2024-003: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by th...

2024-003: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA.

View Audit 360756

Finding 569174 (2024-001)

Significant Deficiency 2024

First Baptist Housing Association Dba Rotary Gardens Apartments

WV

Reporting Internal Control / Segregation of Duties § 200.512

Recommendation: We recommend that the Project implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. Management Response: Management agrees with the finding and will implement processes to mitigate the risk of future late file reports.

View Audit 360755

Finding 569157 (2024-001)

Significant Deficiency 2024

Indiana Legal Services, Inc.

IN

Reporting

Finding 2024-01 This finding states that two ILS employees failed to record time in our timekeeping system in the manner required by LSC timekeeping requirements and ILS personnel policy 7.02. ILS agrees that these violations took place. The auditors identified two different problems. In one case, a...

Finding 2024-01 This finding states that two ILS employees failed to record time in our timekeeping system in the manner required by LSC timekeeping requirements and ILS personnel policy 7.02. ILS agrees that these violations took place. The auditors identified two different problems. In one case, an employee entered time before the work was performed. ILS’s policy allows time to be entered in advance only for leave time, training, and similar events, not time worked on cases or outreach. The auditors’ discovery led us to find a few other instances – not widespread – of early time entry. As a result, we educated employees about our policies and developed a report that notifies managers when early time entries occur. These changes adequately address the issue of early time entry. The other issue arose from an employee who was not entering time information in our system at all. ILS has multiple methods in place to ensure that employees promptly record their time in our system. These methods include notification to employees when their timekeeping is untimely and notice to their managers when an employee’s timekeeping is untimely. Part 7.06 of the ILS personnel policies mandates discipline for employees who do not comply with timekeeping requirements. ILS believes that these procedures do as much as possible to ensure compliance with timekeeping requirements. In the situation cited in this finding, the employee was subjected to discipline for his failure of timely timekeeping, and he is no longer employed by ILS.

View Audit 360749

Finding 569143 (2024-003)

Material Weakness 2024

Mobridge Regional Hospital

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing Number: 10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of federal expendi...

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing Number: 10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. Management requested the auditors, Eide Bailly LLP, to assist with the preparation of the schedule of expenditures of federal awards. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: It is not cost effective to have an internal control system designed to prepare the schedule of expenditures of federal awards. We requested that our auditors, Eide Bailly LLP, to assist with the preparation of the schedule of expenditures of federal awards. We have designated a member of management to review the drafted schedule of expenditures of federal awards, and we have reviewed with and agree with the final Schedule of Expenditures of Federal Awards. A Grant Award Policy and Procedure Manual was implemented defining tracking and reporting of awards to ensure accurate and up-to-date communication of award requirements. This communication will include implementing additional processes to improve our internal controls over identifying and reporting of expenditures in compliance with the Schedule of Expenditures of Federal Awards (SEFA) if applicable. We will provide staff training annually for any updates or adjustments to the policy. Anticipated Completion Date: Ongoing

View Audit 360727

Finding 569142 (2024-002)

Material Weakness 2024

City of Wilmer

TX

Reporting Allowable Costs / Cost Principles Eligibility

Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with...

Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with the City through the FY2025 audit and will be responsible for the audit and any single audits for this fiscal year. In addition, the City will retain the Interim Finance Director to train current and future staff to ensure the City is in compliance with any and all current and future federal, state and local grants.

View Audit 360726

Finding 569141 (2024-001)

Material Weakness 2024

City of Wilmer

TX

Reporting Allowable Costs / Cost Principles Eligibility

Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with...

Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with the City through the FY2025 audit and will be responsible for the audit and any single audits for this fiscal year. In addition, the City will retain the Interim Finance Director to train current and future staff to ensure the City is in compliance with any and all current and future federal, state and local grants.

View Audit 360726

Finding 569140 (2024-001)

Material Weakness 2024

The South Suburban Council on Alchohol

IL

Reporting

FINDINGS: FEDERAL AWARD FINDINGS AND QUESTIONED COSTS MATERIAL WEAKNESS FINDING 2024-001: Compliance with filing requirements of quarterly periodic performance Reports (CDFA 93.959) Condition: The periodic performance reports for the year were not filed on a timely basis. Recommendation: Im...

FINDINGS: FEDERAL AWARD FINDINGS AND QUESTIONED COSTS MATERIAL WEAKNESS FINDING 2024-001: Compliance with filing requirements of quarterly periodic performance Reports (CDFA 93.959) Condition: The periodic performance reports for the year were not filed on a timely basis. Recommendation: Implement controls to ensure that the quarterly periodic performance reports are prepared, reviewed, and filed on a timely basis. Actions Taken or Planned: Management has hired and trained accounting personnel with the requisite knowledge, skills, and background to effectively and timely prepare the quarterly reports. Management plans to implement controls to ensure that the quarterly periodic performance reports are prepared, reviewed, and filed on a timely basis. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: LaRon Washington, Chief Financial Officer

View Audit 360724

Finding 569134 (2024-003)

Material Weakness 2024

Town of Montgomery, Vermont

VT

Reporting Material Weakness

The Town has hired support for the Treasurer will allow more time to be spent preparing monthly and year end financial reporting, and subsequent audit preparation so that all are done in a timely manner and are more in alignment with the Uniform Guidance.

View Audit 360719

Finding 569133 (2024-002)

Material Weakness 2024

Town of Montgomery, Vermont

VT

Material Weakness Reporting Internal Control / Segregation of Duties

We have assessed the time requirements of the Treasurer position given the changes to the growing amount of funding sources the town now has and The Town has hired support for the Treasurer. This will allow more time to be spent on obtaining the skills and knowledge necessary for proper recording a...

We have assessed the time requirements of the Treasurer position given the changes to the growing amount of funding sources the town now has and The Town has hired support for the Treasurer. This will allow more time to be spent on obtaining the skills and knowledge necessary for proper recording and reporting as well as updating our procedures and our general ledger to better serve our reporting requirements. We will also collaborate with our accounting firm on ways to improve and streamline our methods of accounting and grant reporting to further align with standards.

View Audit 360719

Finding 569132 (2024-001)

Material Weakness 2024

Town of Montgomery, Vermont

VT

Material Weakness Reporting Internal Control / Segregation of Duties

The Town feels that this is an isolated instances due to the increased funding during the year. Management has reviewed the accounting requirements and is confident that they can correct these deficiencies during the year.

View Audit 360719

Finding 569115 (2024-008)

Material Weakness 2024

Town of Greenwich, Connecticut

CT

Material Weakness Reporting

2024-008 Material Weakness and Noncompliance, Reporting Audit Finding: The Town improperly included encumbrances in expenditures on one of four quarterly reports due to a lack of understanding of reporting requirements (ARPA). Corrective Action Taken: We agree with this finding and will not include ...

2024-008 Material Weakness and Noncompliance, Reporting Audit Finding: The Town improperly included encumbrances in expenditures on one of four quarterly reports due to a lack of understanding of reporting requirements (ARPA). Corrective Action Taken: We agree with this finding and will not include encumbrances in expenditures for these purposes going forward. Name and Phone # of Person Responsible for Implementation Mr. Peter Mynarski, Comptroller 203-622-2226

View Audit 360711

Finding 569111 (2024-006)

Material Weakness 2024

Town of Greenwich, Connecticut

CT

Material Weakness Reporting

2024-006 Material Weakness, Reporting Audit Finding: Per terms and conditions of the award, Local Education Agencies (LEAs) must report annually on activities funded by the ESSER funds, and the Connecticut Department of Education utilizes the Electronic Grants Management System (eGMS) to collect thi...

2024-006 Material Weakness, Reporting Audit Finding: Per terms and conditions of the award, Local Education Agencies (LEAs) must report annually on activities funded by the ESSER funds, and the Connecticut Department of Education utilizes the Electronic Grants Management System (eGMS) to collect this reporting. The Town did not have documentation to support review of the annual report before submission. Corrective Action Taken: We agree with the finding and will review the annual report before submission going forward. This will be overseen by the BOE Director of Finance. Name and Phone # of Person Responsible for Implementation Mr. Peter Mynarski, Comptroller 203-622-2226

View Audit 360711

Finding 569080 (2024-004)

Material Weakness 2024

Town of Greenwich, Connecticut

CT

Reporting School Nutrition Programs § 200.502 § 200.510

2024-001 - Material Weakness and Noncompliance, Completeness and Accuracy of Schedule of Expenditures of Federal and State Awards (Repeat Finding 2023-001) Audit Finding: There were several adjustments to the basic financial statements, Schedule of Expenditure of Federal Awards (SEFA) and Schedule o...

2024-001 - Material Weakness and Noncompliance, Completeness and Accuracy of Schedule of Expenditures of Federal and State Awards (Repeat Finding 2023-001) Audit Finding: There were several adjustments to the basic financial statements, Schedule of Expenditure of Federal Awards (SEFA) and Schedule of Expenditures of State Awards (SESA) as originally provided by the Town. The SEFA and SESA balances are required to be reconciled to the basic financial statements prepared in accordance with generally accepted accounting principles in the United States (US GAAP). The Town has failed to adequately perform such reconciliation and as a result of procedures performed by RSM a number of adjustments to expenditures reported on the SEFA and SESA as well as to intergovernmental Revenues reported on the basic financial statements had to be performed. Corrective Action Taken: The Town Finance Department has placed an emphasis on educational meetings with the Board of Education within the area of receiving grants. These issues have resulted from the continual problem of employee turnover of personnel working within the areas of responsibility of grants accounting. All positions in the BOE Finance Department have now been filled, and the Director of Finance at the BOE has implemented monthly reconciliation procedures. From the Town side, the reconciliations between the GAAP financial statements and amounts reported on the SEFA and SESA will be overseen by the Town Comptroller. The Deputy Comptroller and BOE Director of Finance meet regularly to discuss updates and issues and will reconcile the June 30, 2025 reports in the first quarter of FY2026. Name and Phone # of Person Responsible for Implementation Mr. Peter Mynarski, Comptroller 203-622-2226

View Audit 360711

Finding 569051 (2024-003)

Significant Deficiency 2024

Town of Greenwich, Connecticut

CT

Reporting Significant Deficiency § 200.512

2024-003- Significant Deficiency, Data Collection Form (Repeat Finding 2023-003) Audit Finding; The Town did not submit the 2024 or 2023 federal reporting packages with the Federal Audit Clearinghouse within the required timeline of either 30 days after receipt of the auditor’s reports or nine (9) m...

2024-003- Significant Deficiency, Data Collection Form (Repeat Finding 2023-003) Audit Finding; The Town did not submit the 2024 or 2023 federal reporting packages with the Federal Audit Clearinghouse within the required timeline of either 30 days after receipt of the auditor’s reports or nine (9) months after the end of the Town’s fiscal year as required by CFR 200.512(a)(1). Corrective Action Taken: We agree with this audit finding, resulting from turnover at the BOE. The delays should not reoccur in the future. Name and Phone # of Person Responsible for Implementation Mr. Peter Mynarski, Comptroller 203-622-2226

View Audit 360711

Finding 569045 (2024-001)

Significant Deficiency 2024

Core, Inc.

DC

Reporting Internal Control / Segregation of Duties

Management will establish a more robust month-end close process, that should result in a more timely report submission. Management will review the donor reporting requirements and engage in discussion with the donor.

View Audit 360699

Finding 569044 (2024-004)

Material Weakness 2024

Linden City Board of Education

AL

Subrecipient Monitoring Material Weakness Reporting § 200.303

Condition: The Board could not provide a copy, with supporting documentation, of the annual required information submission to the Alabama Department of Education for the federal program. Planned Corrective Action: The Board will keep a copy of all annual required federal programs submission and sup...

Condition: The Board could not provide a copy, with supporting documentation, of the annual required information submission to the Alabama Department of Education for the federal program. Planned Corrective Action: The Board will keep a copy of all annual required federal programs submission and supporting documentation to the Alabama State Department of Education. Anticipated Completion Date: Effective immediately Point of Contact: Gwendolyn Rogers

View Audit 360698

Finding 569040 (2024-001)

Material Weakness 2024

Housing and Community Redevelopment Authority of Marlboro County

SC

Cash Management Reporting Internal Control / Segregation of Duties

Finding Number: 2024-001 Title: Inaccessibility of Accounting Records Program Name: N/A ALN: N/A Description: During the performance of the audit the Authority was unable to provide timely access to key accounting records necessary to verify ﬁnancial transactions and support federal expenditure...

Finding Number: 2024-001 Title: Inaccessibility of Accounting Records Program Name: N/A ALN: N/A Description: During the performance of the audit the Authority was unable to provide timely access to key accounting records necessary to verify ﬁnancial transactions and support federal expenditures. Requested documentation, including general ledger entries, supporting documentation, federal reimbursement requests and related expenditures were either not provided or signiﬁcantly delayed beyond the response period. Planned Corrective Action: Today’s Marlboro County Housing Authority management acknowledges the ﬁnding and concurs with the auditor’s assessment regarding delays in providing access to key accounting records during the audit period. The Authority recognizes the importance of timely, complete, and well-organized documentation to support ﬁnancial transactions and federal expenditures. The Authority's current staff did not have access to most of the data necessary to respond to the Auditor's request as the Authority was managed by the Housing Authority of Florence during the current year under audit. The Authority severed ties with the Housing Authority of Florence effective October 1, 2024. Going forward, The Housing Authority will ensure internal controls are in place including policies and procedures regarding ﬁnancial reporting.

View Audit 360695

Finding 569032 (2024-002)

Significant Deficiency 2024

Gloversville Housing Authority

RI

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2024-002 – REPORTING Other Matter/Significant Deficiency Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the year-end financial statements will be prepared and submitted timely and formalized guidelines for fina...

2024-002 – REPORTING Other Matter/Significant Deficiency Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the year-end financial statements will be prepared and submitted timely and formalized guidelines for financial reporting will be created. New controls over financial close process will ensure more accurate financial reporting prior to the audit. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 360687

Finding 569031 (2024-001)

Significant Deficiency 2024

Rocking Horse Children's Health Center Dba Rocking Horse Center

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Corrective Action Plan June 26, 2025 U.S. Department of Health and Human Services Health Resources and Services Administration Rocking Horse Community Health Center and Affiliate respectively submits the following corrective action plan for the year ended December 31, 2024. Clark, Schaefer, Hac...

Corrective Action Plan June 26, 2025 U.S. Department of Health and Human Services Health Resources and Services Administration Rocking Horse Community Health Center and Affiliate respectively submits the following corrective action plan for the year ended December 31, 2024. Clark, Schaefer, Hackett & Co. 14 East Main Street, Suite 500 Springfield, OH 45502 Audit period: January 1, 2024 – December 31, 2024 The findings from the June 26, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAM AUDITS Department of Health and Human Services 2024-001 Health Center Cluster Program – ALN # 93.527; Grant No. H2E Significant Deficiency: See Finding 2024-001 Recommendation: Management should strengthen its internal controls over payroll charges to federal awards by ensuring consistent adherence to its time and effort certification policies as well as conduct periodic reviews of payroll documentation to verify compliance with established policies and federal requirements. Action Taken: We concur with the recommendation and will implement formal policies and procedures around obtaining time and effort certifications by June 30, 2025.

View Audit 360682 Questioned Costs: $1

Corrective Action Plans

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