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Corrective Action Plans

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Finding 1165092 (2025-001)
Material Weakness 2025
Rcap Solutions, Inc.
MA
Eligibility Subrecipient Monitoring
RCAP Solutions and the Rental Assistance Division is committed to ensuring our administration of the Housing Choice Voucher program is timely and accurate. The department recently implemented a new voucher management software which maintains improved tracking and management tools. Additionally, the ...
RCAP Solutions and the Rental Assistance Division is committed to ensuring our administration of the Housing Choice Voucher program is timely and accurate. The department recently implemented a new voucher management software which maintains improved tracking and management tools. Additionally, the department management is looking forward to utilizing the new software for improved communication with participants and owners and to utilize the integrated participant portal to reduce the time it takes for documentation to be processed. In addition, the department management is committed to working with the team to answer questions, improve performance, and decrease the time it takes for program representatives to administer the program all while maintaining accuracy and customer service.
View Audit 375341
Finding 1165085 (2025-001)
Material Weakness 2025
Suburban Mobility Authority for Regional Transportation
MI
Subrecipient Monitoring § 200.332
Finding Number: 2025-001 Condition: The Authority did not provide sufficient evidence that there was adequate monitoring of subrecipients. Planned Corrective Action: SMART has implemented a subrecipient review schedule and created a monitoring checklist. All entities receiving any passthrough fundin...
Finding Number: 2025-001 Condition: The Authority did not provide sufficient evidence that there was adequate monitoring of subrecipients. Planned Corrective Action: SMART has implemented a subrecipient review schedule and created a monitoring checklist. All entities receiving any passthrough funding from SMART are included on the schedule. This will ensure no missed subrecipients, including Monroe agencies. The new checklist will ensure all required monitoring activities are considered during the review and will document all monitoring performed. SMART believes this new schedule and checklist will satisfy all federal monitoring requirements. Contact person responsible for corrective action: Ryan Byrne, CFO; Allyssa Gartrelle, Manager of Community Mobility Programs Anticipated Completion Date: 6/30/2026
View Audit 375301
Finding 1165081 (2025-001)
Material Weakness 2025
Clarenceville School District of Oakland and Wayne Counties
MI
Subrecipient Monitoring Cash Management Material Weakness
Condition: The School District did not have a sufficiently detailed control in place to ensure that the number of meals served and claimed for reimbursement in the Michigan Nutrition Data (MiND) system was supported by School District records of actual meals served. As a result, the School District ...
Condition: The School District did not have a sufficiently detailed control in place to ensure that the number of meals served and claimed for reimbursement in the Michigan Nutrition Data (MiND) system was supported by School District records of actual meals served. As a result, the School District was unable to provide support for the complete number of meals requested for reimbursement, within our audit sample. Planned Corrective Action: The School District will implement a secondary review of the monthly summary sheet used for MIND system claim submission to ensure it fully reconciles with the supporting daily tally sheets. The reviewer will initial and date the summary sheet upon completion of the review. In addition, the newly appointed Food Services Director will establish and maintain an organized filing system (physical and/or electronic) containing all claim-supporting documentation, ensuring records are complete and readily accessible for monitoring or audit purposes. These procedures will be in place effective December 1, 2025 and will be monitored for sustained compliance. Contact person responsible for corrective action: David Bergeron, Assistant Superintendent Anticipated Completion Date: December 1, 2025
View Audit 375292
Finding 1164978 (2025-002)
Material Weakness 2025
Acadia Parish School Board
LA
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403
We are reinforcing our invoice verification procedures which include specific instructions on how to enter invoices including invoices without unique numbers so that the accounting system will flag and prevent any future duplicate payments. The accounts payable staff will also receive a refresher tr...
We are reinforcing our invoice verification procedures which include specific instructions on how to enter invoices including invoices without unique numbers so that the accounting system will flag and prevent any future duplicate payments. The accounts payable staff will also receive a refresher training.
View Audit 374996
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.
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 1164889 (2025-003)
Material Weakness 2025
Thames Valley Council for Community Action, Inc.
CT
Subrecipient Monitoring Reporting
Findings and Questioned Costs Finding 2025.003 – Reporting Federal Program Names: Low-Income Home Energy Assistance (LIHEAP), Social Services Block Grant (SSBG), COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Assisted Listing Numbers: 93.568, 96.667, 21.027 Recommendatio...
Findings and Questioned Costs Finding 2025.003 – Reporting Federal Program Names: Low-Income Home Energy Assistance (LIHEAP), Social Services Block Grant (SSBG), COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Assisted Listing Numbers: 93.568, 96.667, 21.027 Recommendation We recommend management review their controls process over the reporting criteria to ensure that all reports are submitted within a timely manner as required by the federal award agreements. Planned Corrective Action: TVCCA is strengthening its reporting controls through the following actions: 1. Centralized reporting calendar – A comprehensive calendar will be established to track all federal, state and other required reporting due dates. 2. Revised internal controls and workflow – The finance department will incorporate reporting signoffs which will be added into a master close checklist ensuring that all reporting has been completed timely. 3. Monitoring - Reporting progress 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 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 1164844 (2025-004)
Material Weakness 2025
Melrose Mindoro School District
WI
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
2025-004 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outw...
2025-004 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outweigh the benefits to be received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the Schedule of Expenditures of Federal Awards and State Financial Assistance Statement.
View Audit 374672
Finding 1164840 (2025-002)
Material Weakness 2025
Central Wyoming College
WY
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213 § 200.303
The Administrative Services Office will add an implementation process note to the College’s Administrative Policy 6.03 as well as in the Business Office’s Procedures Manual outlining a new Debarred and Suspended Parties Process. The new process will read as follows: To ensure that Central Wyoming Co...
The Administrative Services Office will add an implementation process note to the College’s Administrative Policy 6.03 as well as in the Business Office’s Procedures Manual outlining a new Debarred and Suspended Parties Process. The new process will read as follows: To ensure that Central Wyoming College is not conducting business with vendors who have been suspended or debarred from conducting business with the Federal government, a department should check the vendor against the EPLS before creating a payment request or making a payment equal to or exceeding $25,000. The Principal Investigator (PI) or designee checks the vendor on www.sam.gov. The PI or designee will document the Suspension and Debarment verification by including a screen print of the Exclusions search in the grant file with a copy to the Grants Management Specialist and a copy to the Business Office with a W-9, if it’s a new vendor. For individuals or vendors that are found to be suspended or debarred, the PI or Grants Management Specialist will notify the Business Office to flag the vendor in Colleague alerting the person entering the voucher that they may not pay this vendor with Federal funds. Semi-annually the Grants Management Specialist will run a list of all vendors and employees paid from Federal funds over $25,000. Anticipated Completion Date: December 1, 2025 Contact Person(s): Willie Noseep, Vice President for Administrative Services
View Audit 374669
Finding 1164839 (2025-001)
Material Weakness 2025
Central Wyoming College
WY
Procurement, Suspension & Debarment Subrecipient Monitoring Period of Performance § 200.208 § 200.339 § 200.343 § 200.344
The Administrative Services Office and the Student Affairs Office, or the Grant Manager/Principal Investigator responsible for any specific grants going forward, will work closely with the granting agency to ensure that any unanticipated changes/reductions in funding periods are communicated in time...
The Administrative Services Office and the Student Affairs Office, or the Grant Manager/Principal Investigator responsible for any specific grants going forward, will work closely with the granting agency to ensure that any unanticipated changes/reductions in funding periods are communicated in time to allow the College to effectively close out the grant, or to obtain permission for funding of expenditures that will not be incurred/and or liquidated timely. Anticipated Completion Date: N/A Contact Person(s): Willie Noseep, Vice President for Administrative Services Coralina Daly, Vice President for Student Affairs
View Audit 374669
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 1164791 (2025-001)
Material Weakness 2025
Homer Housing Authority
LA
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties
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
Subrecipient Monitoring Eligibility Material Weakness
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
Subrecipient Monitoring Cash Management Reporting
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 Subrecipient Monitoring Material Weakness
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 Student Financial Aid Subrecipient Monitoring
see corrective action plan
see corrective action plan
View Audit 374476
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 1164655 (2025-006)
Material Weakness 2025
Madison-Carver Academy
MI
Subrecipient Monitoring Material Weakness School Nutrition Programs
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 Material Weakness School Nutrition Programs
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
Subrecipient Monitoring Material Weakness School Nutrition Programs
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
Subrecipient Monitoring Material Weakness School Nutrition Programs
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
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