Corrective Action Plans

Finding 529986 (2024-002)

Significant Deficiency 2024

Summit Academy Secondary School - Youngstown

OH

Subrecipient Monitoring Reporting Significant Deficiency

2024-002 The School will review FERs to ensure the reports match the Schools ledgers. 9/30/25 David Hoskin, Treasurer

View Audit 348107

Finding 529984 (2024-001)

Significant Deficiency 2024

Alpine Achievers Initative

CO

Reporting Subrecipient Monitoring Period of Performance

Management’s Response and Corrective Action Plan: Alpine Achievers Initiative acknowledges the finding and recommendation. Late submissions occurred due to delays on responses from the grantor. Management will be more proactive in documenting communication regarding Period Expense Reports (PERs) to ...

Management’s Response and Corrective Action Plan: Alpine Achievers Initiative acknowledges the finding and recommendation. Late submissions occurred due to delays on responses from the grantor. Management will be more proactive in documenting communication regarding Period Expense Reports (PERs) to ensure that, if they are submitted late, there is clear evidence of why and what date they were initially submitted. Management is now aware that the PER system only reflects the final submission date once approved, not the initial submission date. To address this, Alpine Achievers Initiative (AAI) will implement a process to document the initial submission date along with any backup documentation of delays, including communications with Serve Colorado or other relevant parties. Additionally, Serve Colorado has clarified that while timely submission of PERs is required, grantees who communicate a need for additional time by the 15th of the month are considered compliant. Serve Colorado also noted that, based on AAI’s history and previous communications, they would not consider this a finding or an indicator of poor performance. Moving forward, AAI will ensure that any anticipated delays are formally communicated to Serve Colorado before the due date and that records of these communications are retained for audit purposes. Contact and Completion Date: Megan Strauss (megan@alpineachievers.org) is the primary contact, and the Executive Director at Alpine Achievers Initiative The correction action is expected to be resolved before the end of the next fiscal year-end of July 31, 2025.

View Audit 348100

Finding 529960 (2024-002)

Significant Deficiency 2024

Washington College

MD

Student Financial Aid Subrecipient Monitoring Significant Deficiency § 200.303

Student Financial Aid Cluster Gramm-Leach-Bliley Act Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with ...

Student Financial Aid Cluster Gramm-Leach-Bliley Act Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has since implemented corrective measures, including updating its written information security program to align with GLBA requirements, enhancing documentation, publishing written policy within the college policy portal and strengthening oversight. Name(s) of the contact person(s) responsible for corrective action: Irv Bruckstein Planned completion date for corrective action plan: February 2025

View Audit 348052

Finding 529939 (2024-003)

Material Weakness 2024

Westview School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D21001...

Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. Context: For 1 of 2 sample items tested, we noted the School Corporation expended approximately $212,000 on science room improvements, which was funded with ESSER II (84.425D) grant awards. The School Corporation did not properly include Davis-Bacon wage rate requirements in the vendor contract. Additionally, the School Corporation did not obtain the weekly payroll reports certifications from the construction vendor to monitor compliance with Davis-Bacon wage rate requirements. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The lack of controls and noncompliance was isolated to fiscal year 2023. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan. Responsible party and timeline for completion: Kendra Sandquist, Director of Finance has assessed all ESSER grant award expenditures, notably the capital projects and equipment purchases. In an effort to rectify the Davis-Bacon wage rate requirements, D&S Builders, contractor for science room improvements, was contacted. While their contract did not specify Davis-Bacon wage rate requirements, D&S Builders was aware that the project was Federally-funded and therefore Davis-Bacon requirements were adhered to including payment to laborers meeting or exceeding LaGrange County prevailing wage determinations. Certified payroll reports should have been obtained and reviewed for compliance for the duration of the project from May 2022 through August 2022. Future Federally-funded projects will specify Davis-Bacon wage rate requirement clauses within the contracts and internal controls will be followed to ensure compliance including, but not limited to, obtaining weekly certified payroll reports and comparing to the prevailing wages. This Corrective Action was completed on December 4, 2024

View Audit 348004

Finding 529935 (2024-004)

Significant Deficiency 2024

Westview School Corporation

IN

Allowable Costs / Cost Principles Subrecipient Monitoring

Subject: Title I Grants to Local Educational Agencies – Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers: S010A210014, S010A2200014, S010A230014 Pass-Through ...

Subject: Title I Grants to Local Educational Agencies – Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers: S010A210014, S010A2200014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Significant Deficiency Condition: The School Corporation had not established an effective internal control system related to the grant agreement and the Allowable Costs/Cost Principles compliance requirement. The School Corporation failed to comply with the allowable costs/cost principle requirements that employees who work 100 percent of their time on a federal award maintain semiannual certifications as required by the pass-through agency, and that employees who work on a federal award and a non-federal award have Program Activity Reports or equivalent documentation to support the distribution of their salaries or wages. Context: Semiannual certifications are required by the pass-through agency. The required supporting documentation (Personnel Activity Reports, Semi-Annual Certifications, or equivalent documentation) for 4 of 40 payroll transactions selected for testing was not maintained properly. Payroll expenditures account for approximately $1.264 million of total program expenditures of $1.318 million. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan. Responsible party and timeline for completion: Kendra Sandquist, Director of Finance has established monthly grant meetings beginning July 2023 with Morgan Stout, Director of Curriculum, Instruction, and Assessment. Meetings include discussions on grant applications and timelines, reasonable, allowable, and allocable grant expenditures, benchmarking/grant progress, and requesting grant reimbursements. Review of grant-funded positions and their time and effort has been incorporated into these meetings to ensure the required supporting documentation is collected and maintained. This Corrective Action was completed on February 5, 2025.

View Audit 348004

Finding 529920 (2024-007)

Significant Deficiency 2024

Municipality of Naranjito

PR

Subrecipient Monitoring Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-007 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : The Municipality appointed a person to work on all the required reports and instructed them on the deadlines that apply; once all reports are submitted, evidence will be provided. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director

View Audit 347991

Finding 529919 (2024-006)

Significant Deficiency 2024

Municipality of Naranjito

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-006 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : The Municipality appointed a person to work on all the required reports and instructed them on the deadlines that apply. We are in compliance with the earmarking requirements, once reports are submitted, evidence will be provided. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director

View Audit 347991

Finding 529918 (2024-005)

Significant Deficiency 2024

Municipality of Naranjito

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.302 § 200.328 § 200.329

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-005 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : We understand that only two (2) reports did not agree with the accounting records. We have consultants that are responsible for the preparation of these reports. Instructions were given to the consultants in order to correct the reports that do not agree with the accounting records. There was a misunderstanding with the reports, in which the past-through entity instructed that purchase orders and expenditures incurred should be reported. As subsequently clarified, only the expenditures incurred should be reported. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director

View Audit 347991

Finding 529916 (2024-004)

Significant Deficiency 2024

Municipality of Naranjito

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.332

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-004 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: The Municipality appointed a person to work on all the required reports and instructed them on the deadlines that apply. We were able to submit all past reports on January 2025. And subsequently we are complying with the reporting requirements. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director

View Audit 347991

Finding 529914 (2024-003)

Significant Deficiency 2024

Municipality of Naranjito

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: The authorized personnel understand the reporting requirements. We are in the process of training additional personnel to have more resources to comply with all reporting requirements. The Finance Department is working with external consultants to address this situation and be able to comply with all reports as required. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director

View Audit 347991

Finding 529873 (2024-003)

Significant Deficiency 2024

The Registry, Inc.

WI

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

Action Taken: To better document the time and effort for salaried employees the following will take place to demonstrate and document the specific activities and any adjustment to the allocated amounts of the positions. On a quarterly basis the Director of Finance will work with the members of leade...

Action Taken: To better document the time and effort for salaried employees the following will take place to demonstrate and document the specific activities and any adjustment to the allocated amounts of the positions. On a quarterly basis the Director of Finance will work with the members of leadership that have positions allocated across various programs to identify the ongoing percentage of time spent on each of the different programs they support. The current percentage of their duties will be discussed with the employee and adjustments will be made to their percentage allocated in the payroll system based on the changes in duties and time spent on each of the programs. If no change is necessary, it will be noted in the minutes of the meeting. Additionally, during the contract renewal period or any contract amendment period the duties of all personnel who would be associated with that contract and program will be evaluated and the percentage of time to be spent on that contract will be document and updated in the payroll system if changes are warranted. Lastly, monthly if a salaried employee works on a different program or contract than their payroll allocation it will be adjusted on the monthly payroll expenditures spreadsheet and any reduction of duties or additions of duties will be reflected and this information will be retained by the Director of Finance for documentation. The basis for how each position percentage is determined for each contract will be documented during the contract or amendment process. (i.e. Director of HR percentage is determined based on the number of staff they support, the amount of turnover anticipated in the contract and the effort to work with the contract’s unique requirements of the personnel and how much the HR department is involved with these requirements.)

View Audit 347902

Finding 529870 (2024-004)

Significant Deficiency 2024

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-004 ALN: 14.871 - Housing Choice Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer...

2024-004 ALN: 14.871 - Housing Choice Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2026

View Audit 347893

Finding 529869 (2024-003)

Significant Deficiency 2024

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-003 ALN: 14.850 - Public Housing Operating Fund – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer ...

2024-003 ALN: 14.850 - Public Housing Operating Fund – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2026

View Audit 347893

Finding 529846 (2024-001)

Material Weakness 2024

Mangum Independent School District #1

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Mangum Public Schools has no plans to use any federal funds for construction projects in the future. The contracts and expenditures were all in place before I became Superintendent. I am fully aware of all that is required of the Davis-Bacon Act now and although we have no construction plans using...

Mangum Public Schools has no plans to use any federal funds for construction projects in the future. The contracts and expenditures were all in place before I became Superintendent. I am fully aware of all that is required of the Davis-Bacon Act now and although we have no construction plans using federal funds, if something were to change, we know the requirements and would ensure that we would remain compliant.

View Audit 347883

Finding 529841 (2024-001)

Material Weakness 2024

Grant County Board of Education

WV

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Responsible personnel will ensure required prior approval for all projects involving federal funds is obtained prior to moving forward with all federally funded projects.

View Audit 347868 Questioned Costs: $1

Finding 529838 (2024-001)

None 2024

University of Notre Dame Du Lac

IN

Equipment & Real Property Management Procurement, Suspension & Debarment Subrecipient Monitoring § 200.313

For the year ended June 30, 2024 Finding No. 2024-001 – Communication of Property Disposals Award Information Cluster: Research and Development Grantors: National Institutes of Health National Science Foundation Award Numbers: NIH 5R00CA158066-04, NIH 1R21-AI48561-01...

For the year ended June 30, 2024 Finding No. 2024-001 – Communication of Property Disposals Award Information Cluster: Research and Development Grantors: National Institutes of Health National Science Foundation Award Numbers: NIH 5R00CA158066-04, NIH 1R21-AI48561-01, NSF CHE-1362211 Award Years: 2013-2014, 2000-2001, 2014-2015 Assistance Listing Numbers: 93.396, 93.856, 47.049 Assistance Listing Titles: Cancer Biology Research, Microbiology and Infectious Diseases Research, Mathematical and Physical Sciences Management agrees with the recommendation to continue to provide training to individuals involved with the handling of assets purchased with federal funding. This training will be performed through various means and emphasize the necessity of timely disposal reporting to ensure the accuracy of the University's property records. We are in the process of implementing the following corrective actions and plan to have these completed by the start of the 2026 fiscal year: • We will issue an annual written guideline to property custodians, including clear procedures for the proper identification of capital assets and the timely completion of disposal documentation. • We will continue to conduct our biennial moveable equipment inventory with property custodians and reinforce the importance of maintaining accurate property records. • We will review the current application used by property custodians to process asset disposals and consider conversion to a Google Forms application to improve the workflow and efficiency for completing asset disposal requests. • We will reinforce, during quarterly business manager meetings, asset transfer and disposal communication protocols. The University is committed to maintaining accurate and timely records related to fixed asset disposal. We believe the corrective actions outlined above will effectively address the audit finding and strengthen the University’s internal controls. Appropriate Contact: Jeff Laderer Plant Fund Accounting Program Manager

View Audit 347867

Finding 529830 (2024-002)

Significant Deficiency 2024

Aerospace MacHinists Joint Training Committee

WA

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Action Plan: AJAC Directors will review and reconcile all asset, liability, and net asset accounts on a monthly basis with the Accounting Department. Updated policies and procedures supporting these efforts include (but are not limited to): 1) Monthly review and reconciliation of paid tim...

Corrective Action Plan: AJAC Directors will review and reconcile all asset, liability, and net asset accounts on a monthly basis with the Accounting Department. Updated policies and procedures supporting these efforts include (but are not limited to): 1) Monthly review and reconciliation of paid time off (PTO) accruals for all active employees. 2) Entering payroll accruals as a payroll liability, rather than a cash accrual. 3) Monthly and annual depreciation and lease holding adjustments. Anticipated Completion Date: Completed.

View Audit 347821

Finding 529791 (2024-006)

Significant Deficiency 2024

Hinds County School District

MS

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.303 § 200.334

Corrective Action: Child Nutrition will provide proof of documentation on all vendors illustration that they are not suspended or debarred. Also, invoices will be a part of the procurement packet. lt will be uploaded to the financial software system for primary filing and filed physically as a secon...

Corrective Action: Child Nutrition will provide proof of documentation on all vendors illustration that they are not suspended or debarred. Also, invoices will be a part of the procurement packet. lt will be uploaded to the financial software system for primary filing and filed physically as a secondary method. Avery Johnson, Business Manager Robert Sanders, Superintendent Linda Little, Child Nutrition Director Corrective Action Start Date: February 18, 2025

View Audit 347778

Finding 529765 (2024-001)

Material Weakness 2024

County of Colusa

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

The County of Colusa respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers a...

The County of Colusa respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the 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 No financial statement findings to report in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture Supplemental Nutrition Assistance Program (SNAP) – ALN 10.561 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and provide training on these procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Auditor-Controller’s office will begin discussions with county management to attempt to include within vendor contracts similar verbiage that the county uses within bid proposal requests regarding debarment and suspension. This will assist the County in determining any vendors that have been debarred/suspended prior to entering into a contract. The Auditor-Controller’s office will also look into establishing an internal practice of checking SAMS either semi-annually or annually for vendors that are still active with the county and may have become debarred/suspended during the duration of providing services to the county. Name(s) of the contact person(s) responsible for corrective action: Robert Zunino Planned completion date for corrective action plan: 6/30/2025 If there are any questions regarding this plan, please call Robert Zunino at (530)-458-0415.

View Audit 347722

Finding 529739 (2024-002)

Significant Deficiency 2024

University of Illinois

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.305

Finding 2024-002 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The University of Illinois Chicago will provide additional training and guidance to research administrators on the requirement of timely payments to subrecipients. UIUC – Sponsored Program Administration continues the...

Finding 2024-002 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The University of Illinois Chicago will provide additional training and guidance to research administrators on the requirement of timely payments to subrecipients. UIUC – Sponsored Program Administration continues the development of a subaward invoice automation platform to create and capture efficiencies toward the 30-day payment requirement. In tandem, there is continual review of strategies to address the current manual, multi-layered approval and payment process. Expected Implementation Date: UIC - March 2025 UIUC - December 2025 Contact: Katrina Lopez, Assistant Director Office of Sponsored Programs (OSP) University of Illinois Chicago klopez3@uic.edu 312-996-3782 Karen Thomas, Director Post-award Sponsored Program Administration University of Illinois Urbana-Champaign Kthomas2@illinois.edu 217-265-4096

View Audit 347709

Finding 529738 (2024-003)

Material Weakness 2024

City of Wyandotte, Michigan

MI

Subrecipient Monitoring Material Weakness

Condition: The City submitted the required reports, but the amount reported as current expenditures in two of the quarterly reports submitted and as cumulative expenditures in the annual progress report were incorrect. Planned Corrective Action: The City will review future reports to ensure the appr...

Condition: The City submitted the required reports, but the amount reported as current expenditures in two of the quarterly reports submitted and as cumulative expenditures in the annual progress report were incorrect. Planned Corrective Action: The City will review future reports to ensure the appropriate expenditures are disclosed. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025

View Audit 347702

Finding 529730 (2024-003)

Material Weakness 2024

Mooresville Consolidated School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Context: For the three projects sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the companies that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with th...

Context: For the three projects sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the companies that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have contracts with the companies that included the clause for the federal wage rate requirements. The total amount disbursed and reported on the SEFA during the audit period is $648,235 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Patrick Biggerstaff, Assistant Superintendent Contact Phone Number: (317) 831-0950 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When utilizing federal funding for capital projects, MCSC will require and retain evidence that contractors, subcontractors, and other relevant agents comply with the federal wage rate requirements set forth in the Davis-Bacon Act. Anticipated Completion Date: April 1, 2025

View Audit 347667

Finding 529724 (2024-001)

None 2024

City of Yreka

CA

Reporting Subrecipient Monitoring

We recommend that the City reconcile federal expenditures claimed to the City's general ledger and SEFA. Management't Response: The Finance Department had a reclasification of program income last minute that was timely and appropriately booked, but after the SEFA schedule had been produced. Respons...

We recommend that the City reconcile federal expenditures claimed to the City's general ledger and SEFA. Management't Response: The Finance Department had a reclasification of program income last minute that was timely and appropriately booked, but after the SEFA schedule had been produced. Responsible Individual: It is the Finance Director's responsibility to ensure that all appropriate adjustments are reflected in the schedules provided. Corrective Action Plan: The Finance Dpartment will review all adjustments and ensure they flow through to their respective schedules. Corrective Action Plan: The Finance Department will review all adjustments and ensure they flows through to their respective schedules. Anticipated Completion Date: Immediately.

View Audit 347665

Finding 529721 (2024-001)

Significant Deficiency 2024

The Presbyterian Home at West Windsor, Inc.

NJ

Subrecipient Monitoring

Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in r...

Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in reminders for the timely return of security deposits. After a full year of testing; this system reminder has worked in alerting personnel when a security deposit refund is due. A second level of support in this process is being implemented to identify and train back up support to follow up on security deposit refunds should a staff member be out on leave unexpectedly. All communities will submit the move out list for the month to include the date the payment voucher for the refund was submitted to accounting to ensure the processing has been initiated. The facility will continue to send all refund requests to the Accounting department electronically via email. This will enable the Accountant to start the review process of the refund before submitting for payment. We are confident with the collaboration of the Accounting department that our internal review and utilizing any features provided by the new software will prevent any reoccurrence. Name(s) of Contact Person(s) Responsible for Corrective Action: Lystra Doobraj; Director of Affordable Housing; ldoobraj@springpointsl.org Completion Date: March 4, 2025

View Audit 347629

Finding 529719 (2024-001)

Significant Deficiency 2024

Middlesex Borough Senior Citizens Housing Corporation

NJ

Subrecipient Monitoring

Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in r...

Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in reminders for the timely return of security deposits. After a full year of testing; this system reminder has worked in alerting personnel when a security deposit refund is due. A second level of support in this process is being implemented to identify and train back up support to follow up on security deposit refunds should a staff member be out on leave unexpectedly (as was the case for Middlesex Borough). All communities will submit the move out list for the month to include the date the payment voucher for the refund was submitted to accounting to ensure the processing has been initiated. The facility will continue to send all refund requests to the Accounting department electronically via email. This will enable the Accountant to start the review process of the refund before submitting for payment. We are confident with the collaboration of the Accounting department that our internal review and utilizing any features provided by the new software will prevent any reoccurrence. Name(s) of Contact Person(s) Responsible for Corrective Action: Lystra Doobraj; Director of Affordable Housing; ldoobraj@springpointsl.org Completion Date: March 4, 2025

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