Corrective Action Plans

Finding 1157129 (2024-002)

Material Weakness 2024

CO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303 § 200.332 § 200.510 § 200.518

Finding summary: an internal control deficiency affecting the accuracy of the Schedule of Expenditures of Federal Awards (SEFA) Responsible department: Finance and PPACG Contact person: Finance Corrective action plan: As of 2025 SEFA internally will be prepared by Grant coordinator and review by Fin...

Finding summary: an internal control deficiency affecting the accuracy of the Schedule of Expenditures of Federal Awards (SEFA) Responsible department: Finance and PPACG Contact person: Finance Corrective action plan: As of 2025 SEFA internally will be prepared by Grant coordinator and review by Finance. Envida will ensure that all appropriate ALNs and Federal identifications and amounts are included on the contracts. Envida will implement a process for all appropriate department directors, including CEO to sign off on each grant received. Timeline for completion: Dec 31 2025 Monitoring plan: Monthly Review with Grant coordinator Anticipated outcome: SEFA will reflect accurate federal expenditures.

View Audit 369453

Finding 1157127 (2024-002)

Material Weakness 2024

Downtown Detroit Partnership INC

MI

Procurement, Suspension & Debarment Subrecipient Monitoring

Management has developed internal controls to ensure compliance with Procurement and Suspension and Debarment, Reporting, and Subrecipient Monitoring of Federal Awards requirements is maintained with an appropriate segregation of duties and fully documented. The following internal control process wi...

Management has developed internal controls to ensure compliance with Procurement and Suspension and Debarment, Reporting, and Subrecipient Monitoring of Federal Awards requirements is maintained with an appropriate segregation of duties and fully documented. The following internal control process will be implemented into the Financial and Accounting Policies within the Organization’s Procurement Procedures specific to Federal Grant Awards: The Assistant Project Manager shall adhere to all Federal requirements related to confirmation of any third-party provider to verify Compliance or Non-Compliance with Procurement and Suspension and Debarment requirements. All searches shall be completed before entering into any contractual agreement and must be included in the Procurement Process documentation required for approval. The search shall be conducted through the Federal Government’s sam.gov website. Each search shall be downloaded and saved to the appropriate program file on the Organization’s SharePoint site. A copy of each search must be emailed to the Project or Grant Manager confirming compliance status. Management has implemented an updated policy for risk assessment related to Federal Grant Award subrecipient pass-through entities, which shall require a written assessment of each proposed pass-through entity prior to any contractual agreement being signed. The Project or Grant Manager shall prepare a risk assessment for all proposed pass-through entities related to any Federal Grant Award. The assessment document at a minimum shall include the following: • Identification of the pass-through entity and key partners. • Summary of their relevant work history that uniquely qualifies them for the proposed grant. • Supporting documentation showing the pass-through entity meets the financial qualifications, if applicable to the proposed grant. • Provide an assessment of potential risks related to the above The Project or Grant Manager shall submit in writing the risk assessment to the CEO and either the CFO or CAO for review and discussion. The CEO and either CFO or CAO shall review and either approve or deny in writing the pass-through entity. To the extent the financial commitment exceeds $1,500,000 the CEO shall be required to obtain approval from the Board Chair, Vice Chair or Treasurer as required under the contract approval policy. Management shall implement a new Federal Grant Award Reporting and Compliance section to the Organization’s Financial and Accounting Procedures as follows: Federal Grant Award Reporting: The process for preparing, reviewing and approving both financial and non-financial reports required for all Federal Grant Awards shall be performed as defined below: Preparer: Financial Information: Project Accountant Nonfinancial Information: Assistant Project Manager • Consolidate data from all departments into a single report • Draft the narrative of the report • Provide supporting documentation for preparation Reviewer: Financial Information: CFO Nonfinancial Information: Project/Grant Manager • Review the draft report and underlying data to ensure accuracy and consistency with all federal reporting and compliance requirements. • Check for compliance with external reporting standards (e.g., change in standards, grant agreements, etc.). • Work with the preparer and data owners to resolve any data inconsistencies. • Sign-off on the final report, confirming its accuracy and completeness. Final Submission: The submission of either financial or non-financial reports must have written approval by the Reviewer prior to submittal. Contact Person: Cari Easterday, Chief Financial Officer Expected Completion: Prior to December 31, 2025

View Audit 369447

Finding 1157076 (2024-004)

Material Weakness 2024

Unity Health Care, Inc.

MD

Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring

Management Response #2024-004: Due to staff turnover, the Corporation did not consistently enforce segregation of duties between the individual responsible for determining income eligibility and the one completing the medical risk assessment. Corrective Action Plan: All eligibility verification data...

Management Response #2024-004: Due to staff turnover, the Corporation did not consistently enforce segregation of duties between the individual responsible for determining income eligibility and the one completing the medical risk assessment. Corrective Action Plan: All eligibility verification data, including screenshots and signed Rights and Obligations statements, will be stored in a centralized, secure shared drive maintained and managed by the WIC Director to ensure it is protected with limited access and password protection. The drive will be organized using a de-identified naming convention to ensure privacy while maintaining ease of access for authorized staff. To maintain a robust system of checks and balances, tasks related to eligibility verification and documentation will be divided among different team members. This separation will prevent any one individual from having full control over the process, reducing the risk of oversight or potential errors. The WIC Department’s policy and procedure manuals will be revised and updated to include the new eligibility verification process. To ensure adherence to the new protocols, periodic audits and review sessions will be conducted by the WIC Director or designated compliance staff to verify that documentation is being properly maintained and that all procedures are followed. Staff will be required to undergo refresher training sessions as needed to reinforce the updated protocols and best practices. Management expects to be completed by December 31, 2026. Responsible Party: Tracy Harrison, COO

View Audit 369390

Finding 1157057 (2024-001)

Material Weakness 2024

Daughters of Miriam Center for the Aged

NJ

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

We have hired an outside independent company, Infinity File Compliance, LLC to work with us on updating and maintaining all HUD documentation requirements. We are working on applying all the new policies and procedures and will be implementing trainings to ensure future compliance.

View Audit 369375

Finding 1157029 (2024-001)

Material Weakness 2024

University Muslim Medical Association, INC

CA

Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions UMMA’s Management will implement ongoing front desk training to assist staff in recognizing incorrect sliding fee assignments or possible errors in patient fees. Additionally, UMMA will conduct routine audits of Sliding Fee Discount progr...

Views of Responsible Officials and Planned Corrective Actions UMMA’s Management will implement ongoing front desk training to assist staff in recognizing incorrect sliding fee assignments or possible errors in patient fees. Additionally, UMMA will conduct routine audits of Sliding Fee Discount program along and consultation of EMR system to ensure all system workflows are operating per guidelines. Responsible Officials Alejandra Murillo, Chief Financial Officer Expected Implementation Date December 31, 2025

View Audit 369345

Finding 1157016 (2024-004)

Material Weakness 2024

Crosspurpose

CO

Allowable Costs / Cost Principles Eligibility Subrecipient Monitoring § 200.334 § 200.344 § 200.403

Management has reinforced the effective execution of existing controls around proper documentation of all expenditures and record retention for these expenditures. Monthly and year-end procedures have been updated to ensure compliance with these procedures. Anticipated completion date: June 30, 2025...

Management has reinforced the effective execution of existing controls around proper documentation of all expenditures and record retention for these expenditures. Monthly and year-end procedures have been updated to ensure compliance with these procedures. Anticipated completion date: June 30, 2025.

View Audit 369319

Finding 1157011 (2024-001)

Material Weakness 2024

Housing Authority of the Town of Vernon

CT

HUD Housing Programs Subrecipient Monitoring § 200.303

Auditee’s Response and Corrective Action 2024-001- Internal Controls over Compliance These matters were identified in a HUD Compliance and Monitoring Report. Following this report, the VHA has taken the following corrective actions: • In June 2025, VHA adopted and implemented EIV/UIV policy • VHA co...

Auditee’s Response and Corrective Action 2024-001- Internal Controls over Compliance These matters were identified in a HUD Compliance and Monitoring Report. Following this report, the VHA has taken the following corrective actions: • In June 2025, VHA adopted and implemented EIV/UIV policy • VHA contacted the system software customer service to see how to include the minimum rents as part of the payments standards. All payments standards for the VHA covered areashave been updated. • In June 2005, VHA established a minimum rent policy for Public Housing. • In June 2025, VHA adopted and implemented a Program Monitoring QA policy in accordance with HUD required SEMAP indicators. • In June 2005, VHA established adopted and implemented a voucher program termination policy and a Public Housing lease termination policy. . • In September 2025, the VHA implemented a Violence Against Women Act (VAWA) policy effective November 1, 2025. • VHA has reached out to Nan McKay for Assistance with developing a new Admissions and Continued Occupancy Plan (ACOP). • VHA has sent out 126 OBV preference update notices to all applicants currently on the PBV 0/1 bedroom waitlist. Only 21 have been returned to date. VHA will continue to collect and update preferences. Planned Implementation Date of Corrective Action: October 2025 Person Responsible for Corrective Action: Shenoa Steves, Housing Programs Manager

View Audit 369314

Finding 1157001 (2024-001)

Material Weakness 2024

Housing Authority of Chelan County and the City of Wenatchee

WA

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding ref number: 2024-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Authority contact person: Sasha Sleiman, ...

Finding ref number: 2024-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Authority contact person: Sasha Sleiman, 1555 Methow St. Wenatchee, WA 98801, 509-663-7421 Corrective action the auditee plans to take in response to the finding: In order to improve internal controls to ensure compliance with HQS and NSPIRE inspection requirements the Housing Authority will improve the established tracking system for inspections to better manage and track follow-up on HQS deficiency. Inspection staff will be more thoroughly trained on increased communication with landlords and tenants, using the tracking system regularly to ensure timely inspections and follow-up, and the updated tracking sheet will be audited on a regular basis and quality control inspections will be conducted by the Compliance Manager. The Housing Authority will also implement a peer-review system for staff to review files on a regular basis. Clients on the Housing Choice Voucher program are split between two staff members by last name, the peer-review system will require staff to audit on a quarterly basis the other person's case load at random to ensure errors are caught and addressed and further training can be conducted as needed. Anticipated date to complete the corrective action: January 2026

View Audit 369309

Finding 1157000 (2024-005)

Material Weakness 2024

Town of Clinton

MA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-005 – The Town did not have formal written policies that covered all federal award criteria, including determination of allowable costs, suspension and debarment and subrecipient monitoring. Corrective Action Planned: An amendment to the “Town of Clinton Federal Grant Management Procedu...

Finding 2024-005 – The Town did not have formal written policies that covered all federal award criteria, including determination of allowable costs, suspension and debarment and subrecipient monitoring. Corrective Action Planned: An amendment to the “Town of Clinton Federal Grant Management Procedures” that covers all federal award criteria to include determination of allowable costs, suspension and debarment and subrecipient monitoring will be reviewed by the Clinton Select Board and then distributed to pertinent grant personnel within the organization once approved. Anticipated Completion Date: November 1, 2025 Contact: Michael J. Ward, Town Administrator

View Audit 369308

Finding 1156998 (2024-003)

Material Weakness 2024

Town of Clinton

MA

Subrecipient Monitoring Material Weakness Reporting § 200.328

Finding 2024-003 – As of the March 31, 2024 reporting date, the Town reported projects approved by the Select Board as obligated rather than purchases, contracts and agreements that met the Federal criteria of an obligation. The Projects and Expenditure report for the period ending March 31, 2024 wa...

Finding 2024-003 – As of the March 31, 2024 reporting date, the Town reported projects approved by the Select Board as obligated rather than purchases, contracts and agreements that met the Federal criteria of an obligation. The Projects and Expenditure report for the period ending March 31, 2024 was not filed until March 25, 2025. Corrective Action Planned: The Projects and Expenditure report for period ending March 31, 2024 was filed after the deadline due to a technological issue preventing access to the portal that was documented with both the U.S. Treasury and Login.gov Helpdesk. A new managed service provider working for the Town of Clinton was successful in correcting the issue for a timely filing of the 2025 report and all State and Local Fiscal Recovery Fund (SLFRF) projects were obligated by the 12/31/24 deadline. Completion Date: April 30, 2025 Contact: Michael J. Ward, Town Administrator

View Audit 369308

Finding 1156997 (2024-002)

Material Weakness 2024

Town of Clinton

MA

Subrecipient Monitoring Period of Performance Reporting § 200.344

2023-002: Deficiency in Internal Controls and Compliance Finding -COVID-19 – Education Stabilization Fund – ALN 84.425: Two final financial reports due during the prior fiscal years were not submitted. (Questioned Costs: None) The Town of Clinton/School Department will follow grants closeout procedu...

2023-002: Deficiency in Internal Controls and Compliance Finding -COVID-19 – Education Stabilization Fund – ALN 84.425: Two final financial reports due during the prior fiscal years were not submitted. (Questioned Costs: None) The Town of Clinton/School Department will follow grants closeout procedures, consequently, the district will monitor closely all grants spending throughout each grant cycle. For both state-administered and direct grants, regardless of the period of availability, the District must liquidate all obligations incurred under the award Reports not later than 90 days after the end of the funding period unless an extension is authorized. These procedures are included in the Financial Procedures Manual (pages 226-230 under Section G— Timely Obligation of Funds) Key Control Key Actions Resources Needed Timeline Outcome Grants Management Use appropriate resources to mitigate any errors, omissions and ensure timely maintenance of records and reporting Grant Management Form Grant Award Letter Internal Controls Guide GEM$ Trainings FY24, FY25 ongoing Implementation of preventive controls for ALL grant funding Contacts: School Business Manager & Town Accountant Submitted by, Annette Colón, Business Manager MBA, MCPPO, Notary Public Clinton Public Schools 150 School St. Clinton, MA 01510 (978) 365-4200 x 12241 colona@clinton.k12.ma.us

View Audit 369308

Finding 1156988 (2024-001)

Material Weakness 2024

Mississippi Alliance of Boys & Girls Clubs, Inc.

MS

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

FINDING 2024-001 Mississippi Individual Responsible for Corrective Action Plan: MS Alliance – LaKenya Evans, Dominique Dye, Duran Davis Corrective Action: Claims will be finalized and reviewed at least three business days before the deadline. If delays are unavoidable, staff will immediately notify ...

FINDING 2024-001 Mississippi Individual Responsible for Corrective Action Plan: MS Alliance – LaKenya Evans, Dominique Dye, Duran Davis Corrective Action: Claims will be finalized and reviewed at least three business days before the deadline. If delays are unavoidable, staff will immediately notify MDHS to provide updates and request extensions. Claim submission timeliness will be reviewed monthly, and late submissions will be documented. Anticipated Completion Date: December 31, 2025

View Audit 369307

Finding 1156987 (2024-003)

Material Weakness 2024

Massachusetts Alliance of Boys & Girls Clubs, Inc.

GA

Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.303

FINDING 2024-003 Massachusetts Individual Responsible for Corrective Action Plan: Alliance Director Jenn Aldworth Corrective Action: The organization is strengthening internal process for subrecipient monitoring including formalizing the documentation of the review and approval before reimbursing th...

FINDING 2024-003 Massachusetts Individual Responsible for Corrective Action Plan: Alliance Director Jenn Aldworth Corrective Action: The organization is strengthening internal process for subrecipient monitoring including formalizing the documentation of the review and approval before reimbursing the subrecipient in accordance with 2 CFR 200.303. Anticipated Completion Date: December 31, 2025

View Audit 369306

Finding 1156986 (2024-002)

Material Weakness 2024

Massachusetts Alliance of Boys & Girls Clubs, Inc.

GA

Subrecipient Monitoring § 200.332

FINDING 2024-002 Massachusetts Individual Responsible for Corrective Action Plan: Alliance Director Jenn Aldworth Corrective Action: The Organization is refining subaward agreements for future awards and will ensure federal provisions required to be communicated by the grant and also 2 CFR § 200.332...

FINDING 2024-002 Massachusetts Individual Responsible for Corrective Action Plan: Alliance Director Jenn Aldworth Corrective Action: The Organization is refining subaward agreements for future awards and will ensure federal provisions required to be communicated by the grant and also 2 CFR § 200.332 are incorporated consistently for all subrecipients. Anticipated Completion Date: December 31, 2025

View Audit 369306

Finding 1156978 (2024-002)

Material Weakness 2024

Wiyot Tribe

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management’s Response The Department Director changed in April of 2024, mid grant. The Director was unable to access the portal needed to submit reports. The process to change the PI for this grant, which started in 2024, took some time for the grantor to complete. After gaining access, reports were...

Management’s Response The Department Director changed in April of 2024, mid grant. The Director was unable to access the portal needed to submit reports. The process to change the PI for this grant, which started in 2024, took some time for the grantor to complete. After gaining access, reports were finally submitted in June 2025. The Tribe has implemented an online grant management system (CGMS) to accurately record and track all approved grants. This system enables department directors to generate reports within the platform and notify responsible parties via email for each report. The TA oversees these reports and can identify those that have not been submitted, reminding responsible parties to meet deadlines. With enhanced internal controls, the Tribe has successfully submitted nearly all required FFRs and PPRs on time. This system also helps onboard new directors of their grant requirements, documents and report deadlines. Another step the Tribe took to prevent such findings was developing a grant application checklist. The Tribal Administrator created a checklist, approved by the Tribal Council, to guide Department Directors on how to apply for grants and meet their requirements, including reporting. We will address this finding by establishing a clear grant report procedure which will outline step by step procedures required by the Tribe's Fiscal Management policies. Anticipated Completion Date December 31, 2025 Responsible Party Michelle Vassel, Tribal Administrator Farzad Forouhar, Fiscal Manager

View Audit 369286

Finding 1156977 (2024-001)

Material Weakness 2024

Wiyot Tribe

CA

Subrecipient Monitoring

Management’s Response This grant was written and submitted by an outside third party, and the Tribe did not have access to the original grant application, the grant terms, or the portal where the grant was housed. After the grant began, the Tribe faced pushback from some sub-recipient entities regar...

Management’s Response This grant was written and submitted by an outside third party, and the Tribe did not have access to the original grant application, the grant terms, or the portal where the grant was housed. After the grant began, the Tribe faced pushback from some sub-recipient entities regarding the controls over subrecipient monitoring that the Tribe tried to establish, to the point where some entities considered leaving the program entirely. The Tribal Administrator developed a Grant Application Checklist, approved by the Tribal Council, to assist Departments in applying for grants and fulfilling their requirements. This grant submission policy prohibits Tribal departments from having third-party entities write and submit on their behalf Regarding ALN#84.229A, the noted policies will require sub-recipients to agree to these policies provided by the Wiyot Tribe, which include that payments will be made only on a reimbursement basis and will not be processed unless sufficient documentation is provided to the Tribal Administrator or her designee. We will address this finding by establishing a clear sub-recipient monitoring procedure. This procedure will outline the step-by-step process to be followed when the tribe contracts with a subrecipient to expend grant funds. Anticipated Completion Date December 31, 2025 Responsible Party Michelle Vassel, Tribal Administrator Farzad Forouhar, Fiscal Manager

View Audit 369286

Finding 1156976 (2024-001)

Material Weakness 2024

Public Hospital District No. 1 of Skagit County

WA

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Management’s Corrective Action Plan Year Ending – December 31, 2024 Schedule of Findings and Questioned Costs: Section III – Federal Award Finding: 2024-001 – Allowable Cost ALN #97.036 Contact: Matthew Vaughn Title: Regional Director of Financial Planning & Analysis Completion Date: Present Correct...

Management’s Corrective Action Plan Year Ending – December 31, 2024 Schedule of Findings and Questioned Costs: Section III – Federal Award Finding: 2024-001 – Allowable Cost ALN #97.036 Contact: Matthew Vaughn Title: Regional Director of Financial Planning & Analysis Completion Date: Present Corrective Action: January of 2022 saw a massive uptick in daily Covid-19 cases across the country. As a result of this crisis, the incident command (IC) structure established a labor pool that deployed volunteers into unfilled shifts at the hospital for a myriad of critical positions. These shifts were tracked and coordinated via the incident command structure on separate worksheets and as a result worked shifts were not coded directly on employee timecards as had been done previously over the course of the pandemic. All other payroll submissions of the county will refer to timecard-coded worked hours and expenses, which allow the user to generate standard payroll cost reports directly out of source financial systems rather than manually matching multiple data sources to calculate relevant costs

View Audit 369262

Finding 1156886 (2024-004)

Material Weakness 2024

Hearts for the Invisible Charlotte Coalition

NC

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303 § 200.328 § 200.430

Each employee will have a payroll file that includes: • Date of hire • Title • Grant(s) they are assigned to if applicable • Pay amount • Any changes to the above and the date of the change Each employee will complete a timesheet weekly that includes the number of hours worked and if applicable brok...

Each employee will have a payroll file that includes: • Date of hire • Title • Grant(s) they are assigned to if applicable • Pay amount • Any changes to the above and the date of the change Each employee will complete a timesheet weekly that includes the number of hours worked and if applicable broken out by what grant(s) they worked on. The bookkeeper provides a budget:actual report when invoices for federal contracts are prepared. The ED notes signs off that they have been approved for draw. That report is stored on the server. The Treasurer reviews the cost-reimbursement requests prepared by the ED, along with the detailed back up.

View Audit 369236

Finding 1156885 (2024-003)

Material Weakness 2024

Hearts for the Invisible Charlotte Coalition

NC

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.320

Adopting procurement policy that complies with UG procurement standards and distributed it to all staff with purchasing authority. The ED and Treasurer are currently developing a checklist that will be included as part of initiating contracts or purchases over the procurement threshold and that it i...

Adopting procurement policy that complies with UG procurement standards and distributed it to all staff with purchasing authority. The ED and Treasurer are currently developing a checklist that will be included as part of initiating contracts or purchases over the procurement threshold and that it is saved along with other grant documents. The bookkeeper will check the SAM data base for disbarment notices prior to queuing bills for amounts greater than $5,000 for payment

View Audit 369236

Finding 1156877 (2024-004)

Material Weakness 2024

Laporte County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2024-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Disbarment: Summary of Finding: Material Weakness, Modified Opinion An effec􀆟ve internal control system, which would include segrega􀆟on of du􀆟es, was not in place at the County in order to...

FINDING 2024-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Disbarment: Summary of Finding: Material Weakness, Modified Opinion An effec􀆟ve internal control system, which would include segrega􀆟on of du􀆟es, was not in place at the County in order to ensure compliance with requirements related to the grant agreement and the procurement and suspension and debarment compliance. Prior to entering into subawards and covered transac􀆟ons with Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), SLFRF funds, recipients are required to verify that contractors and subrecipients are not suspended, debarred, or otherwise excluded. Upon inquiring of the County to determine its policies and procedures related to suspension and debarment requirements for the CSLFRF, SLFRF funds, the County stated procedures were not in place to ensure vendors were not suspended or debarred prior to entering into covered transac􀆟ons. The County had not performed procedures to ensure the vendors were not suspended or debarred or otherwise excluded or disqualified from par􀆟cipa􀆟on in federal assistance programs or ac􀆟vi􀆟es during the audit period on all of the 13 vendors determined to have covered transac􀆟ons totaling $4,440,497, that were paid with SLFRF funds. The lack of internal controls and compliance under the previous Auditor Timothy J. Stabosz were systemic issues throughout the audit period. Contact Person Responsible for Correc􀆟ve Ac􀆟on: Michael Rosenbaum Contact Phone Number and Email Address: 219-326-6808 Ext. 2226; mrosenbaum@laporteco.in.gov Views of Responsible Official: We concur with the finding under the prior Auditor Timothy J. Stabosz. Descrip􀆟on of Correc􀆟ve Ac􀆟on Plan: Policies and procedures will be put in place to search on sam.gov to determine if a vendor has been suspended or disbarred. The County will implement a checklist to capture the procedure to confirm vendors paid from this program were not suspended or disbarred. An􀆟cipated Comple􀆟on Date: December 2025

View Audit 369224

Finding 1156876 (2024-012)

Material Weakness 2024

State of Missouri

MO

Subrecipient Monitoring § 200.303 § 200.332

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: State Emergency Management Agency Audit Finding Number: 2024-012 - SEMA Subrecipient Monitoring Name of the contact person responsible for corrective action: Nikol Enyart Anticipated completion date for corr...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: State Emergency Management Agency Audit Finding Number: 2024-012 - SEMA Subrecipient Monitoring Name of the contact person responsible for corrective action: Nikol Enyart Anticipated completion date for corrective action: Implemented Corrective action planned is as follows: Since the discovery of the shortfall in the monitoring of subrecipients, SEMA has taken action to get the program back on track. SEMA has maintained forward momentum on completing the risk assessments during the time dictated by the policy. SEMA has also completed 46 out of 107 desk monitoring reports for the medium risk subrecipients, and SEMA has completed 17 out of 83 site visits for high risk subrecipients. SEMA has also cross trained multiple employees in the steps and processes to achieve high outputs for this process. SEMA has created a separate tracker to focus directly on the desk monitoring and site visits that have been completed or still need to be completed. This tracker is monitored by the Deputy Recovery Division Manager. SEMA also generates reports on the 15th and 30th of each month outlining any progress made during those two weeks, and those reports are submitted to the Recovery Division Manager. This report was first created and submitted on January 31, 2025. In relation to the A-133 audits, SEMA has implemented cross training for staff that will ensure should one employee leave, the task will continue without disruption. Two staff are now trained and will submit a report each quarter to the Deputy Fiscal Manager to ensure compliance with the A-133 requirements.

View Audit 369219

Finding 1156836 (2024-016)

Material Weakness 2024

State of Missouri

MO

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

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Missouri Department of Economic Development (DED) Audit Finding Number: 2024-016 - DED FFATA Reporting Name of the contact person responsible for corrective action: Nikki Wrinkles Anticipated completion date...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Missouri Department of Economic Development (DED) Audit Finding Number: 2024-016 - DED FFATA Reporting Name of the contact person responsible for corrective action: Nikki Wrinkles Anticipated completion date for corrective action: FFATA Reporting was completed November 8, 2024. Internal control was adopted April 28, 2025. Corrective action planned is as follows: FFATA Reporting: (a) In the foreseeable future, if the Missouri Office of Administration (OA) is the recipient of a federal grant and DED agrees to administer the federal grant, DED will attempt to ensure that the issue of which agency is responsible for filing the Federal Funding Accountability and Transparency Act (FFATA) report is clearly delineated. In the event this is not delineated by the time a FFATA is due to be filed in the FFATA Subaward Reporting System (FSRS), DED will simply proceed to file using the Unique Entity Identifier (UEI) on the grant agreement between OA and the federal agency. (b) DED did file the FFATA report on November 8, 2024. (c) DED did not anticipate any additional awards being made from the Coronavirus Capital Projects Fund (CPF), and no such awards have been made since March 2022. If additional awards are made from the CPF, DED will follow the internal control process it has now established. Internal controls: DED has established an internal control process for the CPF in the event additional awards are made in the future and will use OA’s UEI for any such future reporting. A copy of the internal control policy regarding FFATA reporting compliance is included with this CAP.

View Audit 369219

Finding 1156835 (2024-007)

Material Weakness 2024

State of Missouri

MO

Subrecipient Monitoring § 200.303 § 200.331 § 200.332

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Office of Administration Audit Finding Number: 2024-007, SLFRF Program Subrecipient Monitoring Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion date for correct...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Office of Administration Audit Finding Number: 2024-007, SLFRF Program Subrecipient Monitoring Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion date for corrective action: November 1, 2025 Recommendation A.: Develop policies and procedures to determine whether recipients of SLFRF program funds are subrecipients or contractors. Continue to work with the state agencies to ensure accurate and documented determinations are prepared for all recipients and modify subrecipient records as needed. OA partially agrees with the auditor’s finding. Corrective action planned is as follows: OA did complete a training for all agencies regarding subrecipient monitoring and the agencies responsibilities. OA also distributed a memo instructing agencies where to find information regarding subrecipient monitoring and instructing agencies to develop policies and procedures for their agency. To avoid confusion, OA will pursue Memorandums of Understandings (MOU) with agencies to ensure agencies understand their responsibilities for sub-recipient monitoring including sub-recipient specific risk assessments and monitoring. Finally, OA will implement random reviews of the sub-recipient monitoring compliance. Recommendation B.: The OA did not implement an effective subrecipient monitoring program to monitor the SLFRF subrecipients. As a result, some subrecipient monitoring procedures were not performed as required by the UG. OA agrees with the auditor’s finding. Corrective action planned is as follows: OA will pursue Memorandums of Understandings (MOU) with agencies to ensure agencies understand their responsibilities for sub-recipient monitoring including sub-recipient specific risk assessments and monitoring. Finally, OA will implement random reviews of the sub-recipient monitoring compliance.

View Audit 369219

Finding 1156834 (2024-015)

Material Weakness 2024

State of Missouri

MO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Missouri Department of Transportation Audit Finding Number: 2024-015 - MoDOT Monitoring of BABA Provisions Name of the contact person responsible for corrective action: Todd Grosvenor, MoDOT Financial Servic...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Missouri Department of Transportation Audit Finding Number: 2024-015 - MoDOT Monitoring of BABA Provisions Name of the contact person responsible for corrective action: Todd Grosvenor, MoDOT Financial Services Director, 573-751-4626 Anticipated completion date for corrective action: January 12, 2026 Corrective action planned is as follows: MoDOT will develop written policies and procedures for monitoring contractor and subrecipient compliance with the Build America, Buy America (BABA) domestic preference provisions for Infrastructure Investments and Jobs Act (IIJA)-funded projects. To date, MoDOT has drafted the policies and procedures, which are being reviewed by the Federal Highway Administration (FHWA). The next available document submission date for policy revisions is November 27, 2025. MoDOT will submit the FHWA-approved monitoring plan to be added to MoDOT’s policies by that deadline. The policy is scheduled to be published by January 12, 2026. MoDOT will provide training to the department’s resident engineers in November 2025.

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Finding 1156833 (2024-017)

Material Weakness 2024

State of Missouri

MO

Subrecipient Monitoring Matching / Level of Effort / Earmarking HUD Housing Programs § 200.303

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Higher Education and Workforce Development Audit Finding Number: 2024-017 – DHEWD FFATA Reporting Name of the contact person responsible for corrective action: Elizabeth (Liz) Roberts Anticipat...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Higher Education and Workforce Development Audit Finding Number: 2024-017 – DHEWD FFATA Reporting Name of the contact person responsible for corrective action: Elizabeth (Liz) Roberts Anticipated completion date for corrective action: January 1, 2025 Corrective action planned is as follows: In response to the auditor’s report finding, we dedicated a team of staff to review our subaward files for the date range in question. Staff compared our subawards from that time to federal reporting system data and reported any subawards that were missing. We will continue to monitor these historical files for their reported status as we encounter them through the course of our current normal business activities. We have strengthened internal controls related to FFATA reporting for the WIOA cluster, and our new federal award reporting and monitoring process is outlined below: On the fifteenth day of every month following the subaward execution month, staff utilize a spreadsheet populated with subaward data the previous month to enter subaward information for that month into the federal reporting system. After the subawards have been reported in the system, the full subaward report data and their submission receipts (proof of submission) are saved to internal electronic files. Each file now features a descriptive file name to which allows for an easily searchable, historical record. • Files are organized by FY and report month • Each month now includes a spreadsheet of the awards reported • Each report is now categorized by grant, and reports with multiple subawards per grant now contain a cover page with table of contents summarizing the subaward report data included on the subsequent pages with any changes indicated in red • Each file now contains Auditor notes where necessary, indicated in red After the reports are submitted, staff now sends the reports and spreadsheet summary for each month to a supervisor to review, who compares them with each executed subaward notification email sent to the executed subaward notification group in the previous month. The supervisor responds with monitoring results (e.g. missing, incorrect, complete). Reports are adjusted as necessary based on this review. The supervisor’s emailed approval response is saved to the file. DHEWD will provide proper FFATA reporting training to staff. The process outlined above will evolve slightly since, as of March 8, 2025, FSRS.gov has transitioned to SAM.gov. SAM.gov features enhancements that support improved reporting accuracy, such as auto-checking for previously reported subawards to avoid duplication.

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