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Corrective Action Plans

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Finding 1164835 (2025-002)
Material Weakness 2025
Chippewa Hills School District
MI
School Nutrition Programs Internal Control / Segregation of Duties Questioned Costs § 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 1164791 (2025-001)
Material Weakness 2025
Homer Housing Authority
LA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
HOMER HOUSING AUTHORITY________________________________________PHONE: 318-927-3579 ·FAX:318-927-3579 329 Oil Mill St. Homer, LA 71040 HOUSING AUTHORITY OF HOMER, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Corrective Action Plan Finding: Finding 2025-001-Davis Bacon Act and Monitoring ...
HOMER HOUSING AUTHORITY________________________________________PHONE: 318-927-3579 ·FAX:318-927-3579 329 Oil Mill St. Homer, LA 71040 HOUSING AUTHORITY OF HOMER, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Corrective Action Plan Finding: Finding 2025-001-Davis Bacon Act and Monitoring Notes-Special Tests Condition: Federal regulations require that the authority monitor contractor payrolls to make sure that Davis Bacon Act rules were complied with. These deal with contractors paying employees at least the listed federal wage rate per classification, such as electrical, plumber, etc. In addition, federal regulations require that the authority generate written data that supports their review of ongoing rehabilitation work and/or capital improvements. These notes place the authority in a better position if an argument arises about the quality of the job, or the late or non-performance. Corrective Action Planned I am Debra Sarpy, Executive Director and designated person to answer this finding. We will comply with the auditors’ recommendation. Person responsible for corrective action: Debra Sarpy, E.D. Telephone: (318) 927-3579 Homer Housing Authority Fax: (318) 927-3570 329 Oil Mill St. Homer, LA 71040 Anticipated Completion Date- November 30, 2025
View Audit 374596
Finding 1164761 (2025-001)
Material Weakness 2025
Partnership for Children of Johnston County Inc.
NC
Questioned Costs Subrecipient Monitoring Eligibility
Date: October 16, 2025 To: Angela Baker, Finance Director From: Melissa Johnson, Early Education Director CC: Candy Scott, Executive Director Subject: NC Pre-K Audit • Purpose: To provide information on the requested review documentation for 40 child files for an NC Pre-K audit. • Details: While gat...
Date: October 16, 2025 To: Angela Baker, Finance Director From: Melissa Johnson, Early Education Director CC: Candy Scott, Executive Director Subject: NC Pre-K Audit • Purpose: To provide information on the requested review documentation for 40 child files for an NC Pre-K audit. • Details: While gathering requested information for an NC Pre-K audit, it was discovered that 11 of the 40 requested children’s files did not have review information in our online application portal, Survey Apply. The applications were processed following all guidelines and procedures, and supporting documentation is available. These documents include income spreadsheets, scorecards, and the date entered in the APP system. The review information, however, is not available in the online application database, and the reason for this has not been determined. Jennifer Williams, Office Manager, and I have both tried to recover this information without success. The requested files missing this information are Kever Pinto, Jackson Millsap, Brixton Beale, Zoey Matthews, Amir Salimov, Nolan McCowan, Rex Klein, Caleb Bernabe, Joseph Holland, Ocean Davis, and Bryson Bunch. • Outcome/Action Taken: Discovery of this possible glitch in the online application system has led us to put additional processes in place to ensure that this information is available upon request in the future. In addition to maintaining a saved copy of the income spreadsheet and scorecard on our internal server, we will now begin saving a copy of the review for each application that is processed. We are in the process of updating our NC Pre-K guidelines. This change will be reflected in these guidelines.
View Audit 374587
Finding 1164755 (2025-001)
Material Weakness 2025
Isd #186 Pequot Lakes
MN
Questioned Costs Subrecipient Monitoring Cash Management
Finding 2025-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the num...
Finding 2025-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Kurt Stumpf, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2026. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.
View Audit 374538
Finding 1164752 (2025-003)
Material Weakness 2025
International Academy of Flint
MI
Cash Management Questioned Costs Subrecipient Monitoring
see corrective action plan
see corrective action plan
View Audit 374476
Finding 1164751 (2025-002)
Material Weakness 2025
International Academy of Flint
MI
Cash Management Questioned Costs Student Financial Aid
see corrective action plan
see corrective action plan
View Audit 374476
Finding 1164738 (2025-003)
Material Weakness 2025
Dugger Union Community Schools CORP
IN
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 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 1164655 (2025-006)
Material Weakness 2025
Madison-Carver Academy
MI
Questioned Costs Subrecipient Monitoring Material Weakness
The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.
The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.
View Audit 374283
Finding 1164653 (2025-004)
Material Weakness 2025
Madison-Carver Academy
MI
Questioned Costs Subrecipient Monitoring Cash Management
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
View Audit 374283 Questioned Costs: $1
Finding 1164642 (2025-002)
Material Weakness 2025
Oconto Falls Public School District
WI
Procurement, Suspension & Debarment Subrecipient Monitoring
2025-002 Child Nutrition Cluster – 10.CNC Recommendation: CLA recommends the District ensure its policies are in effect by verifying vendors are not suspended or debarred and proper documentation is maintained of this verification. Explanation of disagreement with audit finding: There is no disagree...
2025-002 Child Nutrition Cluster – 10.CNC Recommendation: CLA recommends the District ensure its policies are in effect by verifying vendors are not suspended or debarred and proper documentation is maintained of this verification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will review its internal controls and implement a procedure to ensure vendors are not suspended or debarred. Name of the contact person responsible for corrective action: Kim Sinclair, District Business Manager. Planned completion date for corrective action plan: June 30, 2026
View Audit 374250
Finding 1164638 (2025-008)
Material Weakness 2025
Cornerstone Jefferson-Douglass Academy
MI
Subrecipient Monitoring Questioned Costs Material Weakness
The Academy has put in place a review process within the Food Services Team to ensure future deadlines are met.
The Academy has put in place a review process within the Food Services Team to ensure future deadlines are met.
View Audit 374247
Finding 1164637 (2025-007)
Material Weakness 2025
Cornerstone Jefferson-Douglass Academy
MI
Questioned Costs Subrecipient Monitoring Material Weakness
The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.
The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.
View Audit 374247
Finding 1164635 (2025-005)
Material Weakness 2025
Cornerstone Jefferson-Douglass Academy
MI
Questioned Costs Subrecipient Monitoring Cash Management
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
View Audit 374247 Questioned Costs: $1
Finding 1164608 (2025-008)
Material Weakness 2025
Lincoln-King Adams-Young Academy
MI
Questioned Costs Subrecipient Monitoring Material Weakness
The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.
The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.
View Audit 374212
Finding 1164606 (2025-006)
Material Weakness 2025
Lincoln-King Adams-Young Academy
MI
Questioned Costs Subrecipient Monitoring Cash Management
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
View Audit 374212 Questioned Costs: $1
Finding 1164577 (2025-001)
Material Weakness 2025
Janus Youth Programs, Inc.
OR
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Contact person(s) responsible: Tiffany Tucker, Fiscal Director Corrective Action Planned: When placing a new participant in a HUD funded housing program, or upon relocation of an existing participant, Program Management wil l conduct a review of the staff prepared Utility Allowance and Rent Reasonab...
Contact person(s) responsible: Tiffany Tucker, Fiscal Director Corrective Action Planned: When placing a new participant in a HUD funded housing program, or upon relocation of an existing participant, Program Management wil l conduct a review of the staff prepared Utility Allowance and Rent Reasonable documentation to confirm calculations have been completed accurately and all supporting documentation is present. Program Management will indicate by signature on the File Checklist that they have confirmed all Utility Allowance and Rent Reasonable documentation is present and accurate. The File Checklist is submitted to the fiscal department prior to first payment for a new participant and upon relocation of an existing participant. Program Management will conduct a retrospective review of all current files to ensure Utilit y Allowance and Rent Reasonable documentation is completed accurately and all supporting documentation is present. Anticipated Completion Date: December 31, 2025
View Audit 374187
Finding 1164576 (2025-002)
Material Weakness 2025
Bamberg County School District
SC
Questioned Costs Subrecipient Monitoring § 200.344
Planned Corrective Action 1.Corrective Action Already Taken •Staff involved in ARP-ESSER closeout have been briefed on the specific compliance failure and the regulatory requirement under 2 CFR § 200.344(c). 2.Corrective Actions to Prevent Recurrence A . Strengthened Reimbursement Request Review Pro...
Planned Corrective Action 1.Corrective Action Already Taken •Staff involved in ARP-ESSER closeout have been briefed on the specific compliance failure and the regulatory requirement under 2 CFR § 200.344(c). 2.Corrective Actions to Prevent Recurrence A . Strengthened Reimbursement Request Review Process •No reimbursement request may be submitted without a two-step compliance review: 1.Grant Coordinator Review – Verifies liquidation occurred before the federal deadline and confirms documentation accuracy. 2.Finance Director Approval – Confirms federal compliance and signs off before submission. •Claims based solely on obligation without liquidation confirmation are now prohibited. B. Staff Training and Compliance Reinforcement •Annual training on federal grant compliance—including obligations, liquidation, period of performance, and closeout requirements under 2 CFR Part 200—will be provided to all finance, grants, and program staff. •Staff with direct responsibility for reimbursement claims will receive targeted training on liquidation rules. C. Internal Monitoring and Audit Review •Quarterly internal audits will be conducted to ensure: oExpenditures are liquidated within allowable periods. oThe new controls are functioning as intended. oAny exceptions are immediately corrected and reported to the Superintendent. 3.Person(s) Responsible for Corrective Action •Finance Director – Oversight of grant compliance, monitoring, approvals, and reporting. •Grant Coordinator – Daily oversight of liquidation timelines, tracking logs, documentation, and extension requests. 4.Anticipated Completion Date •Initial corrective actions implemented: March 2026. •Full implementation of revised policies, procedures, training, and documentation: June 30, 2026.
View Audit 374178 Questioned Costs: $1
Finding 1164562 (2025-002)
Material Weakness 2025
TRI-TOWNSHIP FIRE PROTECTION DISTRICT
IL
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Corrective Action Plan (Management Response): The District acknowledges the finding and has initiated corrective measures:1. Policy Development: Draft comprehensive written policies and procedures addressing procurement, allowable costs, eligibility, reporting, and record retention for all major fed...
Corrective Action Plan (Management Response): The District acknowledges the finding and has initiated corrective measures:1. Policy Development: Draft comprehensive written policies and procedures addressing procurement, allowable costs, eligibility, reporting, and record retention for all major federal programs. 2. Approval and Adoption: Policies will be reviewed and formally adopted by the Board of Trustees prior to acceptance of further federal grants. 3. Training and Implementation: Staff responsible for federal program administration will be trained on the new procedures. Training materials will include checklists and step by step guides to ensure consistent application. 4. Monitoring: The District will conduct quarterly reviews of federal programs (if applicable) to ensure compliance. Exceptions will be documented and corrective action taken immediately.
View Audit 374134
Finding 1164468 (2025-004)
Material Weakness 2025
City of Monroe
LA
Matching / Level of Effort / Earmarking Subrecipient Monitoring Questioned Costs
Corrective action plan: The City plans to implement the following procedures: Remedial Steps Financial Reconciliation and Adjustment * Quantify Questioned Costs: Immediately calculate the exact dollar amount of Federal funds improperly claimed as matching for the current grant and the previous grant...
Corrective action plan: The City plans to implement the following procedures: Remedial Steps Financial Reconciliation and Adjustment * Quantify Questioned Costs: Immediately calculate the exact dollar amount of Federal funds improperly claimed as matching for the current grant and the previous grant(s). This step should take place within 30 days of report issue date * Correct Claims/Reports: Submit necessary adjusted financial reports/claims for reimbursement to the Federal Grantor and/or pass-Through Entity for the affected grants, replacing the unallowable Federal match with an eligible, documented non-Federal match source (or repaying the Federal portion if no eligible local match is available). This step should take place within 60 days of report issue date Future Prevention Training and Certification * Mandatory Training: Conduct mandatory training for all Grant Managers on 2 CFR Part 200, Subpart D within 90 days of report issue date. Policy and Procedure Establishment *Grants Management Policy: Develop and implement a written policy requiring all grant personnel to: a) Track and document the funding source (Federal or Non-Federal) of all matching contributions, and b) Obtain senior finance sign-off on all matching documentation before submission of any reimbursement claim, confirming compliance with 2 CFR 20.306 within 12 days of report issue date. * Tracking: Improve existing tracking system to ensure expenditure is distinctly separated from all Federal costs and not cross-claimed between awards. Within 60 days of report issue date Person reponsible for corrective action: C. Morgan McCallister, PE, City Engineer Amber L. Sellers, Grant Manager Anticipated completion date: Overall within 120 of report issue date. See Correction Action Plan for milestone timeframes.
View Audit 374000
Finding 1164436 (2025-001)
Material Weakness 2025
Three Oaks Public School Academy
MI
Questioned Costs Subrecipient Monitoring School Nutrition Programs
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 1164385 (2025-002)
Material Weakness 2025
Magnolia Tree Apartments
CA
Subrecipient Monitoring
2025-002 Reportable Condition — Compliance: Condition: The Project did not make 7 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of...
2025-002 Reportable Condition — Compliance: Condition: The Project did not make 7 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: Not applicable Repeat finding: No
View Audit 373814
Finding 1164384 (2025-001)
Material Weakness 2025
Magnolia Tree Apartments
CA
Subrecipient Monitoring Internal Control / Segregation of Duties
2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: ...
2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: Not applicable Repeat finding: No
View Audit 373814
Finding 1164383 (2025-003)
Material Weakness 2025
Joshua Tree Apartments
CA
Subrecipient Monitoring
2025-003 Reportable Condition — Compliance: Condition: The Project did not make 8 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of...
2025-003 Reportable Condition — Compliance: Condition: The Project did not make 8 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: Not applicable Repeat finding: No
View Audit 373811
Finding 1164382 (2025-002)
Material Weakness 2025
Joshua Tree Apartments
CA
Subrecipient Monitoring Internal Control / Segregation of Duties
2025-002 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Tenant Security Deposit account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of ...
2025-002 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Tenant Security Deposit account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: Not applicable Repeat finding: No
View Audit 373811
Finding 1164381 (2025-001)
Material Weakness 2025
Joshua Tree Apartments
CA
Subrecipient Monitoring Internal Control / Segregation of Duties
2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: ...
2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: Not applicable Repeat finding: N
View Audit 373811
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