Corrective Action Plans

Finding 1165048 (2025-001)

Material Weakness 2025

MD

HUD Housing Programs Significant Deficiency

U.S. Department of Housing and Urban Development Housing Voucher Cluster-Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend that the housing authority designate an individual to ensure HQS inspections are completed timely. Explanation of disagreement with audit finding: There ...

U.S. Department of Housing and Urban Development Housing Voucher Cluster-Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend that the housing authority designate an individual to ensure HQS inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our internal audits take place monthly. The HCV department leadership pulls the list of recertifications, interims, and new admissions and samples 10% of each to ensure they have been done correctly, with all information documented. This internal audit includes checking the rent calculation, utilities, verification documents, and tenant/landlord notification. The agency has been completing this internal practice consistently since February 2024. We have designated this responsibility to an HCV staff member. Name(s) of the contact person(s) responsible for corrective action: Morgan Gower Planned completion date for corrective action plan: In progress as of February 2024 and ongoing.

View Audit 375153

Finding 1164934 (2025-002)

Material Weakness 2025

Ypsilanti Community Schools

MI

Cash Management Significant Deficiency Internal Control / Segregation of Duties § 200.305

Corrective Action: The Finance Director will establish clear timelines for submitting and processing payment requests to prevent any discrepancies in cash requests or disbursements. Well-defined internal procedures, including submission deadlines and approval workflows, will ensure that funds are re...

Corrective Action: The Finance Director will establish clear timelines for submitting and processing payment requests to prevent any discrepancies in cash requests or disbursements. Well-defined internal procedures, including submission deadlines and approval workflows, will ensure that funds are requested, approved, and drawn down efficiently. Ongoing monitoring of pending requests, coupled with proactive communication among team members, will further support timely financial management and minimize any risks. Responsible Person: Director of Finance

View Audit 374865

Finding 1164894 (2025-001)

Material Weakness 2025

South San Francisco Unified School District

CA

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

District staff is aware of the student records requirement and will ensure this is accurate moving forward. In addition, a training has been provided to the staff at the schools to ensure they are also informed of this requirement.

View Audit 374836

Finding 1164888 (2025-004)

Material Weakness 2025

Thames Valley Council for Community Action, Inc.

CT

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Finding 2025.004 – Period of Performance Federal Program Name: Continuum of Care Federal Assisted Listing Number:: 14.267 Recommendation We recommend that management implement additional controls and policies over period of performance. Staff who purchase items with grant funds should have additiona...

Finding 2025.004 – Period of Performance Federal Program Name: Continuum of Care Federal Assisted Listing Number:: 14.267 Recommendation We recommend that management implement additional controls and policies over period of performance. Staff who purchase items with grant funds should have additional training on period of performance requirements. Planned Corrective Action: TVCCA is strengthening its period of performance controls through the following actions: 1. Training – All employees with purchasing power will be trained on the deadlines of the grants they are responsible for. This training includes what the definition of obligation truly is, as well as allowable spend down period of their grants. Finance staff will also be trained on the timing and definitions of obligations. 2. Revised internal controls and workflow – Cutoff testing will be performed and added to the month close checklist on a quarterly basis to align with grant closing schedules. 3. Monitoring – Cutoff testing will be monitored on a quarterly basis in association with quarter ending checklist. Name of Contact Person: Max Logan, CFO, 860-425-6506, mlogan@tvcca.org Anticipated Completion Date: March 31, 2026

View Audit 374772

Finding 1164847 (2025-001)

Material Weakness 2025

Iliff School of Theology

CO

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Condition: The School did not have a documented Direct Loan quality assurance program in place during a significant portion of the year under audit. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student as...

Condition: The School did not have a documented Direct Loan quality assurance program in place during a significant portion of the year under audit. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student assistance programs. The School coordinated with this third-party processor to ensure that a documented quality assurance program was put into place in March 2025 and regularly exercised for compliance purposes. All documentation will be maintained. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: March 2025

View Audit 374691

Finding 1164835 (2025-002)

Material Weakness 2025

Chippewa Hills School District

MI

School Nutrition Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.439

Federal Award - Finding Number: 2025-002 Responsible Person: Director of Finance Condition: The district charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Departme...

Federal Award - Finding Number: 2025-002 Responsible Person: Director of Finance Condition: The district charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Department of Education prior to purchase. Corrective Action Plan: All food service fund asset purchases made going forward will be compared to the approved equipment list or approved by the Michigan Department of Education prior to purchase. Anticipated Correction Date: Immediate and Ongoing

View Audit 374660

Finding 1164738 (2025-003)

Material Weakness 2025

Dugger Union Community Schools CORP

IN

Subrecipient Monitoring Allowable Costs / Cost Principles School Nutrition Programs § 200.431

Criteria: According to 2CFR 200.431(c) the recipient or subrecipient must allocate fringe benefits to Federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the individuals or group(s) of employees whose salaries and wages are chargeable to such F...

Criteria: According to 2CFR 200.431(c) the recipient or subrecipient must allocate fringe benefits to Federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the individuals or group(s) of employees whose salaries and wages are chargeable to such Federal awards and other activities, and charged as direct or indirect costs following the recipient's or subrecipient's accounting practices. Condition: The School over-allocated health insurance benefits to the Child Nutrition Cluster.Cause: The School was using an outdated allocation formula that did not reflect changes to personnel in the program. Effect: The School over-allocated health insurance benefits to the Child Nutrition Cluster. Recommendation: We recommend that the School review fringe benefit allocations at the start of each school year, and then at least quarterly throughout the year to monitor for personnel changes that may impact allocations so that allocations may be adjusted timely. Action: As of the date of this exit conference, we will adopt the recommendation. Health benefits will no longer be allocated to the Child Nutrition Cluster. All other fringe benefit costs will be directly allocated.

View Audit 374451

Finding 1164736 (2025-002)

Material Weakness 2025

Dugger Union Community Schools CORP

IN

Significant Deficiency

Criteria: According to 2CFR 184.l(b), funds are not to be made available for an infrastructure project unless all of the iron, steel, manufactured products, and construction materials incorporated into the project are produced in the United States. Condition: The school's construction vendor was una...

Criteria: According to 2CFR 184.l(b), funds are not to be made available for an infrastructure project unless all of the iron, steel, manufactured products, and construction materials incorporated into the project are produced in the United States. Condition: The school's construction vendor was unable to confirm that the stipulations of Build America Buy America Act (BABAA) were followed. Cause: The School did not obtain nor inquire on the vendor's policy on sourcing materials used for the infrastructure construction. Potential Effect: The materials may not have been sourced properly under the grant requirements. Recommendation: We recommend that the School inquire of vendors on their compliance with BABAA. Action Taken: As of the date of the exit conference, we will institute an inquiry of the potential vendor as their compliance with BABAA.

View Audit 374451

Finding 1164720 (2025-001)

Material Weakness 2025

Southwest Care Center

NM

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency § 200.303

Housing Opportunities for Persons with AIDS Grant – Assistance Listing No. 14.241 Recommendation: Our auditors recommended the Organization update their grant allocation process to ensure accurate wage rates are used to calculate the allocations. Explanation of disagreement with audit finding: There...

Housing Opportunities for Persons with AIDS Grant – Assistance Listing No. 14.241 Recommendation: Our auditors recommended the Organization update their grant allocation process to ensure accurate wage rates are used to calculate the allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning with July 2025, the Organization will ensure that current month costs are a direct reflection of that month's costs of the allocated employees using a labor rate equal to ((total allowable salaries and wages + total allowable employee benefits and taxes) / total allowable hours worked) * applicable HOPWA-related hours worked.

View Audit 374432

Finding 1164698 (2025-001)

Material Weakness 2025

Maricopa County Community College District Foundation

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, ...

Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 157096-0 Award Year: October 1, 2022 – September 30, 2025 Compliance Requirement: Reporting Criteria: Per the grant agreements, Maricopa County Community College District Foundation (the “Foundation”) must submit several programmatic reports throughout the grant period with various due dates. Condition: A required programmatic report was submitted 6 days after the due date. Name of Contact Person: Judy Sanchez, Interim CEO Phone Number: 602-402-5062 Anticipated Completion Date: June 30, 2026 Views of Responsible Officials and Corrective Action Plan: The Foundation will design and implement controls regarding the tracking of reporting due dates and retention of concurrent documentation when obtaining extensions or approval for late submissions.

View Audit 374386

Finding 1164690 (2025-001)

Material Weakness 2025

Opportunities, Inc.

MT

Significant Deficiency § 200.501

2025-001 Audit Submissions the Federal Audit Clearinghouse - Significant Deficiency The audit was submitted on time this year, demonstrating that Opportunities, Inc. has addressed the system gaps that affected last year's submission. The corrective action established clear communication points durin...

2025-001 Audit Submissions the Federal Audit Clearinghouse - Significant Deficiency The audit was submitted on time this year, demonstrating that Opportunities, Inc. has addressed the system gaps that affected last year's submission. The corrective action established clear communication points during the audit process and ensured all timelines were followed. Opportunities, Inc. remains dedicated to upholding the highest standards of fiscal responsibility and regulatory compliance.

View Audit 374376

Finding 1164666 (2025-002)

Material Weakness 2025

Union College

NE

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Recommendation: We recommend the University implements procedures moving forward to ensure that all necessary MPN's are retained in accordance with the Perkins recordkeeping regulations. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to findi...

Recommendation: We recommend the University implements procedures moving forward to ensure that all necessary MPN's are retained in accordance with the Perkins recordkeeping regulations. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The process Union Adventist University follows to ensure promissory notes are signed is coordinated through Financial Aid. Financial Aid determines eligibility of awards and adds them to the student financial package. Once a loan has been accepted, Financial Aid has the student sign the promissory note. The loan is disbursed once the paperwork has been completed and reviewed. Perkins loans followed this procedure in the time they were available. The Perkins program is no longer active so there are no new promissory notes going forward. Student accounts is currently reviewing student files to ensure promissory notes, or documentation deemed appropriate by the Department of Education, are available for the Perkins loans that will be assigned to the Department of Education. Unfortunately, previous employees did not keep accurate records; this was brought to light when a new employee took over student accounts in August 2021. While the new employee has worked hard to track down all MPNs, we know that there are some that will never be found. As a result, this will likely be a repeat finding until all Perkins Loans are assigned or liquidated. It is our hope that this process will be completed by May 31, 2027. Promissory notes or documentation will be retained until the loans are either assigned or liquidated. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller Planned completion date for corrective action plan: We hope to assign or liquidate all Perkins loans by May 31, 2027. Until then, it is likely that this will be a recurring item on our corrective action report.

View Audit 374299

Finding 1164661 (2025-001)

Material Weakness 2025

Union College

NE

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the cam...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The Records Office at Union Adventist University submits an enrollment report to the National Student Clearinghouse every 30 days to ensure that the National Student Loan Data System (NSLDS) receives the most accurate and up-to-date information. If any errors are identified, the Clearinghouse returns them to the university for correction. The Records Office reviews all error reports and resolves any issues. To ensure that accurate enrollment data is reported to NSLDS within the required effective dates, Union Adventist University will review and resolve the errors within 3-5 business days. Name(s) of the contact person(s) responsible for corrective action: Nicole Houdek, Director of Records/Registrar Planned completion date for corrective action plan: May 2026

View Audit 374299

Finding 1164615 (2025-001)

Material Weakness 2025

Kelloggsville Public Schools

MI

Significant Deficiency Internal Control / Segregation of Duties

Finding Number Federal Programs Audit: 2025-001; Responsible Person: Kristen Curtis, Food Service Director. Holly Kleyn, Assitant Superintendent of Finance; Management Views: Management agrees with the finding and is in the proess of implementing the recommendation.; Corrective Action: The District ...

Finding Number Federal Programs Audit: 2025-001; Responsible Person: Kristen Curtis, Food Service Director. Holly Kleyn, Assitant Superintendent of Finance; Management Views: Management agrees with the finding and is in the proess of implementing the recommendation.; Corrective Action: The District has implemented internal controls to ensure the accuracy and integrity of reimbursement claims prior to submission to the State agency. As part of this process, a reimbursement claim report is generated and reviewed for potential anomalies, including but not limited to the number of students served and the number of operating days reported. These data points are then reconciled against site-level production records to confirm alignment and accuracy. In the event discrepancies are identified, the District requires the site lead to provide clarification and supporting documentation. Necessary corrections are made prior to laim submission. Furthermore, corrective action includes retraining of the site lead to mitigate recurrence of similar errors and to reinforce compliance with federal and state program requirements. These procedures were in place before fiscal year-end to maintain the accuracy of reimursement claims and to ensure compliance with all applicable program regulations.; Anticipated Completion Date: Procedures were in place before fiscal year-end.

View Audit 374228

Finding 1164578 (2025-001)

Material Weakness 2025

Yukon-Koyukuk School District

AK

Reporting Significant Deficiency

Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Jarrett J Roethke Corrective Action Plan: Action 1: Establish Internal Reporting Calendar • Create a detailed internal reporting schedule that sets deadlines 15 days prior to the official due date. ...

Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Jarrett J Roethke Corrective Action Plan: Action 1: Establish Internal Reporting Calendar • Create a detailed internal reporting schedule that sets deadlines 15 days prior to the official due date. • Calendar will include responsible staff, required documentation, and checkpoints. Responsible Party: CFO Proposed Completion Date: Within 30 days Action 2: Implement a Reminder & Tracking System • Add all reporting deadlines to the shared organizational calendar with automatic reminders at 30, 15, and 5 days before the deadline. • Use a simple project-tracking tool (e.g., Smartsheet, Teams Planner, or internal system) to monitor report progress. Responsible Party: Grants Coordinator Proposed Completion Date: Within 45 days Action 3: Designate Backup Staff & Cross-Training Identify and train a secondary staff member to prepare and submit quarterly financial reports in the absence of the primary responsible employee. Create a documented checklist for the reporting process to support consistent review. Responsible Party: CFO, Grant Coordinator Proposed Completion Date: Within 60 days

View Audit 374189

Finding 1164573 (2025-002)

Material Weakness 2025

Iron County Hospital District Dba: Iron County Medical Center

IL

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

DEPARTMENT OF AGRICULTURE 2025 – 002 Community Facilities Loans and Grants Recommendation: The Medical Center should work with the USDA to determine what reserve accounts are required, or to the extent they are not required, properly document that understanding in writing with the USDA. Action taken...

DEPARTMENT OF AGRICULTURE 2025 – 002 Community Facilities Loans and Grants Recommendation: The Medical Center should work with the USDA to determine what reserve accounts are required, or to the extent they are not required, properly document that understanding in writing with the USDA. Action taken in response to finding: The Medical Center will work with the USDA to agree to the reserve funding requirements in writing or fund the accounts as required. Name of the contact person responsible for corrective action: Brittany Mooney, Chief Financial Officer. Planned completion date for corrective action plan: December 31, 2025

View Audit 374169

Finding 1164568 (2025-001)

Material Weakness 2025

Bradley University

IN

Student Financial Aid Reporting Significant Deficiency

The Office of the Registrar will continue to submit enrollment data to the National Student Clearinghouse via the current schedule. The Office of the Registrar will investigate and resolve any errors returned by the National Student Clearinghouse. After the enrollment data is transferred from the NS...

The Office of the Registrar will continue to submit enrollment data to the National Student Clearinghouse via the current schedule. The Office of the Registrar will investigate and resolve any errors returned by the National Student Clearinghouse. After the enrollment data is transferred from the NSC to NSLDS the Registrar's office will review the data in NSLDS for any discrepancies including cross-checking graduation files and complete withdrawals. Any inconsistencies will be discussed and timely resolved by the applicable units and officially updated in NSLDS and NSC respectively. The University will keep track of any changes manually made within the NSLDS or NSC database by university representatives, so that the student information system, NSC, and NSLDS records are in-sync.

View Audit 374153

Finding 1164525 (2025-001)

Material Weakness 2025

Bourne Housing Authority

MA

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN 2025-001 – REPORTING AND SPECIAL TESTS: Auditee’s Response and Planned Corrective Action Planned Implementation In Response to our 2025 Audit, it was noted that Bourne Housing Authority’s SEMAP report was not sent in a timely manner. The new Executive Director at that time was...

CORRECTIVE ACTION PLAN 2025-001 – REPORTING AND SPECIAL TESTS: Auditee’s Response and Planned Corrective Action Planned Implementation In Response to our 2025 Audit, it was noted that Bourne Housing Authority’s SEMAP report was not sent in a timely manner. The new Executive Director at that time was not aware it was due to be done due to the recent turnover and staffing. We have already started putting together our next SEMAP so that we are ahead of the game and will work with the HCVP administrator on this reporting. Bourne Housing Authority plans to be on time with reporting moving forward Person Responsible for Corrective Action: Kara Galasso Garcia, Executive Director and the Admin for HCVP

View Audit 374098

Finding 1164524 (2025-003)

Material Weakness 2025

Amherst H. Wilder Foundation

MN

Significant Deficiency Internal Control / Segregation of Duties

Recommendation: CLA recommends training employees to review the sliding fee scale carefully to ensure the appropriate fee is charged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Application process was stan...

Recommendation: CLA recommends training employees to review the sliding fee scale carefully to ensure the appropriate fee is charged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Application process was standardized across CMHW, with an added layer of reviewal by the financial manager before billing manager enters sliding fee into Carelogic. Training was provided for staff involved. Name(s) of the contact person(s) responsible for corrective action: Ben Jewett, Senior Financial Manager Planned completion date for corrective action plan: 10/13/2025 If the Cognizant or Oversight Agency has questions regarding this plan, please call Dawn Mueller at 651-280-2419.

View Audit 374094

Finding 1164510 (2025-001)

Material Weakness 2025

Middletown Housing Authority

CT

Questioned Costs HUD Housing Programs Eligibility

Corrective Action MHA is now fully staffed with a current recertification reporting rate of over 96%. New staff members have been hired, trained and fully onboarded. An outside consultant was retained prior to staff hiring and processed all delinquent recertifications in the spring of 2025. Addition...

Corrective Action MHA is now fully staffed with a current recertification reporting rate of over 96%. New staff members have been hired, trained and fully onboarded. An outside consultant was retained prior to staff hiring and processed all delinquent recertifications in the spring of 2025. Additional staff training is being scheduled. Increased quality control procedures are being designed and implemented in coordination with a consultant to ensure ongoing activities meet Authority standards as well as Federal requirements.

View Audit 374083 Questioned Costs: $1

Finding 1164453 (2025-001)

Material Weakness 2025

Independent School District No. 882

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency

SUSPENSION AND DEBARMENT CORRECTIVE ACTION PLAN (CAP) Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Explanation of Disagreement with Audit Findings: The District will continue to evaluate their policies and pro...

SUSPENSION AND DEBARMENT CORRECTIVE ACTION PLAN (CAP) Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Explanation of Disagreement with Audit Findings: The District will continue to evaluate their policies and procedures and retain documentation of their review. Actions Planned in Response to the Finding: The District will continue to evaluate their policies and procedures and retain documentation of their review. Official Responsible for Ensuring CAP: Tina Burkholder, Director of Business Services Planned Completion Date for CAP: June 30, 2026

View Audit 373970

Finding 1164436 (2025-001)

Material Weakness 2025

Three Oaks Public School Academy

MI

Subrecipient Monitoring School Nutrition Programs Significant Deficiency

THREE OAKS PUBLIC SCHOOL ACADEMY CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Three Oaks Public School Academy respectfully submits the following corrective action plan for the year ended June 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Y...

THREE OAKS PUBLIC SCHOOL ACADEMY CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Three Oaks Public School Academy respectfully submits the following corrective action plan for the year ended June 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2025 Academy Contact Person: Robert Holst, Finance Director Finding 2025-001 – Significant deficiency Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. The Academy should also maintain documented reviewed records on the meal counts. Action to be Taken: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.

View Audit 373884

Finding 1164386 (2025-001)

Material Weakness 2025

The Children's Community Programs of Connecticut, Inc.

CT

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

Payroll Duplicate Recommendation: CLA recommends the Organization pay back the improperly charged funds and ensure no other individuals were improperly paid and charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned and t...

Payroll Duplicate Recommendation: CLA recommends the Organization pay back the improperly charged funds and ensure no other individuals were improperly paid and charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned and taken in response to finding: Management has implemented a plan for the employee to return the funds and is working with the grantor to return the funds. Name of the contact person responsible for corrective action: Cynthia Fox Planned completion date for corrective action plan: December 31, 2025 If the United States Department of Health and Human Services has questions regarding this plan, please call Cynthia Fox at 203-786-6403 Ext. 180.

View Audit 373819 Questioned Costs: $1

Finding 1164341 (2025-002)

Material Weakness 2025

United Way of the Battle Creek and Kalamazoo Region

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency

This was a finding last year. Audit findings were issued in December 2024. There was not time to implement a review process for 2025. Management has agreed upon and developed a review process. Management will implement a formal process requiring an independent review of all federal quarterly grant e...

This was a finding last year. Audit findings were issued in December 2024. There was not time to implement a review process for 2025. Management has agreed upon and developed a review process. Management will implement a formal process requiring an independent review of all federal quarterly grant expenditure reports before submission. The designated reviewer will be a senior staff member or an individual independent of the preparation and approval process. This person will have sufficient expertise in grant management and financial reporting. The reviewer will carefully verify the accuracy of the data, confirm that all expenditures are correctly categorized, ensure compliance with grant terms, and validate calculations.

View Audit 373783

Finding 1164333 (2025-004)

Material Weakness 2025

North Branch Public School

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs

SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Award Period: Year Ended June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We rec...

SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Award Period: Year Ended June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to evaluate their policies and procedures and retain documentation of their review. Official Responsible for Ensuring CAP: Todd Tetzlaff, Director of Finance and Human Resources. Planned Completion Date for CAP: June 30, 2026.

View Audit 373780

Corrective Action Plans

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