Corrective Action Plans

Finding 1226048 (2025-009)

Material Weakness 2025

CA

Allowable Costs / Cost Principles § 200.303 § 200.308 § 200.403

Period of Performance California Department of Public Health The California Department of Public Health (CDPH) agrees with this finding. CDPH is reviewing and updating existing processes and training materials to ensure expenditures are charged to the appropriate federal award and within the applica...

Period of Performance California Department of Public Health The California Department of Public Health (CDPH) agrees with this finding. CDPH is reviewing and updating existing processes and training materials to ensure expenditures are charged to the appropriate federal award and within the applicable period of performance. CDPH will coordinate with relevant staff in the Financial Management Division to strengthen grant monitoring during the award closeout process and will continue to review expenditures on an ongoing basis to prevent the misclassification of post-award costs. Estimated Implementation Date: June 2027 Contact: - Louise Karsten, Emergency Funding Coordination Branch Manager, Center for Preparedness and Response

View Audit 408731

Finding 1226047 (2025-008)

Material Weakness 2025

State of California

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.214 § 200.303 § 200.332

Subrecipient Monitoring California Department of Aging Certification: The Department will incorporate a standard suspension and debarment certification clause into all subrecipient agreement templates, requiring each subrecipient to certify it is not suspended, debarred, proposed for debarment, or o...

Subrecipient Monitoring California Department of Aging Certification: The Department will incorporate a standard suspension and debarment certification clause into all subrecipient agreement templates, requiring each subrecipient to certify it is not suspended, debarred, proposed for debarment, or otherwise excluded from participation in federally funded transactions, consistent with 2 CFR §200.214 and 2 CFR Part 180, Subpart C. SAM.gov verification: Prior to executing any covered transaction, program staff will perform and document a search of the subrecipient in the SAM Exclusions database (SAM.gov). A screenshot or printed confirmation of the search results (including the date performed and the staff member who performed it) will be retained in the subrecipient's contract file. Checklist and Desk Procedures: The Department will update the checklist to include both a UEI/registration verification step and a separate Exclusions/Debarment verification step. Desk procedures will be updated to ensure staff follow the checklist and verify both the UEI and Exclusions status on SAM.gov. Retroactive review: For the eight subrecipient agreements identified in this finding, the Department will perform and document SAM.gov Exclusions to confirm suspension/debarment status, in addition to UEI verification, and retain the results in each contract file. Training: Staff responsible for subrecipient monitoring will receive training on the distinction between UEI/SAM registration checks and suspension/debarment exclusion checks, and on where to document each in the file. Estimated Implementation Date: September 2026 Contact: - Han Pham, Section Chief Business Management

View Audit 408731

Finding 1226042 (2025-007)

Material Weakness 2025

State of California

CA

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.302 § 200.303 § 200.328 § 200.329

Reporting California Department of Aging California Department of Aging (CDA) partially agrees with this finding as this was a prior audit finding that was communicated to CDA. CDA has implemented corrective actions in response to that finding, but the actions were implemented during the scope of th...

Reporting California Department of Aging California Department of Aging (CDA) partially agrees with this finding as this was a prior audit finding that was communicated to CDA. CDA has implemented corrective actions in response to that finding, but the actions were implemented during the scope of this current audit. The cause of the lack of FFATA reporting was due to a lack of staffing for the reporting responsibilities. CDA has already created processes and procedures and is continuing to update them as more information is available or roles and responsibilities change within the Budget Team. CDA hired an employee in April 2024 to fulfill the FFATA duties and CDA has been able to keep current with FFATA reporting. In addition, CDA has recently updated the FFATA procedures to include a Review and Approval process and to include a process for identifying when FFATA reporting needs to be completed. This process involves multiple members of the Budget Team depending upon the program. Since this has been a recent update to the procedures, this will not be in effect if there is an audit next year. In addition, the analyst assigned to FFATA reporting is continually monitoring the Federal website (SAM.gov) for any additional training or guidance. Please note that FFATA reporting has been converted to SAM.gov and the FSRS website mentioned in the Reporting Requirements is no longer valid. Any links for training that were on the FRSR website are no longer valid and can’t be viewed. Estimated Implementation Date: Procedures and processes updated July 2026. Contact: - Kim Elliott, Chief Budget Officer

View Audit 408731

Finding 1226037 (2025-006)

Material Weakness 2025

State of California

CA

Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303

Special Tests and Provisions Employment Development Department EDD has current policies, procedures, and training in place instructing employees to include applicable penalty amounts when establishing overpayments in the database. When the overpayment for the sample in question was established, the ...

Special Tests and Provisions Employment Development Department EDD has current policies, procedures, and training in place instructing employees to include applicable penalty amounts when establishing overpayments in the database. When the overpayment for the sample in question was established, the employee did not follow proper procedure to include the penalty. EDD accepts this oversight and is committed to reviewing its applicable policies and procedures to ensure they are clear, and the penalty requirements are emphasized. Regarding internal controls, EDD leverages a process known as the Field Office Basic Evaluation System (FOBES). This process includes a standardized form that is utilized by leadership to evaluate the quality of their employees’ work in a variety of processes, including overpayment processing. EDD continues to review and modernize the existing assessment form and FOBES process to ensure effectiveness and consistency while evaluating employee compliance with policies and procedures. EDD will enhance current procedures to outline the steps for reviewing claimant eligibility and applying disqualification penalties by: - Updating procedures in the various resources available for our determination false statement processes to include more comprehensive guidance. - Providing updated training for employees on any changes to procedures. Milestones: - Update UI Manuals by 8/14/2026. - Engage with UIB training team to update overpayment-related training and create a new refresher training by 8/14/2026. - Evaluate when a refresher training can be presented to determination trained employees by 8/14/2026. - Provide updated milestone to DOL by 9/30/2026. Estimated Implementation Date: September 2026 Contact: - Diane Underwood, Division Chief, Unemployment Insurance Branch

View Audit 408731

Finding 1226035 (2025-005)

Material Weakness 2025

State of California

CA

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329

Reporting Employment Development Department Recognizing the finding does not include any questioned costs, EDD agrees that during the sampled time period it did not have a formal reconciliation process to ensure Form 9130 reports align with the general ledger. As a result, differences emerged betwee...

Reporting Employment Development Department Recognizing the finding does not include any questioned costs, EDD agrees that during the sampled time period it did not have a formal reconciliation process to ensure Form 9130 reports align with the general ledger. As a result, differences emerged between the amounts reported on the Form 9130 and those reflected in the Administrative Fund (0870) general ledger. Since then, EDD’s Fiscal Programs Division (FPD) formed a workgroup at the end of 2025 to identify key staff responsible for establishing a formal reconciliation process. This effort is documented in an artifact titled, General Ledger 9130 to SEFA Recon Procedure (Final)’. The workgroup consisted of representatives from the Budget and Forecasting Section and the Accounting Section and resulted in the creation of a draft reconciliation procedure. FPD assigned Accounting Section personnel to lead the overall process, including coordinating deadlines, reviewing completed reconciliations, and ensuring any issues are investigated and resolved. Budget and Forecasting Section staff are responsible for providing accurate and timely expenditure data, while the Accounting Section prepares the reconciliations and documents any variances. In addition, EDD provided initial training to staff to ensure a consistent understanding of the new procedures and responsibilities. In late May 2026, EDD began its first pilot testing of the new reconciliation procedure using data from the quarter ending March 2026. The pilot was successful, and EDD has finalized the reconciliation procedures and distributed them to all relevant staff. Estimated Implementation Date: Currently implemented Contact: - Diane Underwood, Division Chief, Unemployment Insurance Branch

View Audit 408731

Finding 1226033 (2025-004)

Material Weakness 2025

State of California

CA

Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.308 § 200.403

Period of Performance Employment Development Department Employment Development Department (EDD) agrees that it did not have documented procedures or formal ongoing monitoring activities to adequately ensure that payroll charges to Federal awards fell within the authorized award dates before costs we...

Period of Performance Employment Development Department Employment Development Department (EDD) agrees that it did not have documented procedures or formal ongoing monitoring activities to adequately ensure that payroll charges to Federal awards fell within the authorized award dates before costs were charged to the grant. As a result, payroll costs were incurred outside of the approved period of performance and were not prevented or detected in a timely manner. EDD’s Unemployment Insurance Branch (UIB) established the procedures to be overseen by the UIB Budget Unit to ensure proper controls are in place moving forward and costs are appropriately charged to current and future grants. See artifacts titled ‘Project-Activity Code Establishment Procedure for DUA Revised 7.6.26’ and ‘UIAN DUA Template for Code Release Instructions’. To address the 25 instances where payroll hours were charged to a grant after the approved period of performance end date of May 22, 2025, the Department identified and removed those expenditures from the federal grant and reallocated them to an appropriate state funding source via ledger adjustments. Adjustments were processed during the month end closing process for May and June. As a result, all expenditures outside of the grant’s period of performance have been identified and appropriately removed from the federal grant. Estimated Implementation Date: Currently implemented Contact: - Diane Underwood, Division Chief, Unemployment Insurance Branch

View Audit 408731

Finding 1226031 (2025-003)

Material Weakness 2025

State of California

CA

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329

Reporting California Department of Social Services California Department of Social Services (CDSS) agrees with this finding. CDSS is developing a Federal Reporting Dashboard to monitor all federal reporting requirements, including due dates and completion status. This dashboard will be used by both ...

Reporting California Department of Social Services California Department of Social Services (CDSS) agrees with this finding. CDSS is developing a Federal Reporting Dashboard to monitor all federal reporting requirements, including due dates and completion status. This dashboard will be used by both staff and management to track upcoming deadlines and ensure timely submission of all federal reports. While the dashboard is still in development, the preparer and reviewer of the FNS-46 have implemented interim controls by setting calendar reminders for the FNS-46 reporting deadlines. Estimated Implementation Date: October 2026 Contact: - Rosali Bautista, Chief, Accounting and Reporting Bureau, Accounting and Fiscal Systems Branch, Finance and Accounting Division

View Audit 408731

Finding 1226030 (2025-002)

Material Weakness 2025

State of California

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329

Reporting California Department of Education Partially Concur. The Department agrees that timely submission of FFATA reports is an important requisite. However, the circumstances that triggered the late submission were created by the control agency shifting to a new system without ensuring it met ev...

Reporting California Department of Education Partially Concur. The Department agrees that timely submission of FFATA reports is an important requisite. However, the circumstances that triggered the late submission were created by the control agency shifting to a new system without ensuring it met everyone’s needs, not by a lack of Department staffing or resources. Nevertheless, to strengthen existing procedures, the Department will review processes and determine if contingency procedures are appropriate and feasible. Management will also continue to monitor federal system changes, document implementation challenges, and maintain communication with federal agencies to ensure awareness of external system limitations that could affect reporting timelines. The Department will continue to work with the U.S. General Services Administration on automated reporting solutions to mitigate any future late submittals and to ensure timely submission of all FFATA reports. Estimated Implementation Date: September 30, 2026 Contact: - Yiping Hu, Accounting Administrator, Fiscal and Administrative Services Division

View Audit 408731

Finding 1225983 (2025-002)

Material Weakness 2025

City of New Haven

IN

Internal Control / Segregation of Duties Period of Performance Reporting § 200.1 § 200.303

FINDING 2025-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Hamrick Contact Phone Number and Email Address: 260-748-7012 ahamrick@newhaven.in.gov Views of Responsible Officials: We concur with the...

FINDING 2025-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Hamrick Contact Phone Number and Email Address: 260-748-7012 ahamrick@newhaven.in.gov Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: When completing the Annual P & E report I will add an internal control of a separate employee reviewing the information to make sure the correct expenditures are listed within the correct period. We will have each employee who reviews the information to sign the completed report. Anticipated Completion Date: 6/24/26 INDIANA STATE

View Audit 408641

Finding 1225982 (2025-001)

Material Weakness 2025

City of New Haven

IN

Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2025-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Hamrick Contact Phone Number and Email Address: 260-748-7012 ahamrick@newhaven.in.gov Views of Responsible Officials: We concur with the...

FINDING 2025-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Hamrick Contact Phone Number and Email Address: 260-748-7012 ahamrick@newhaven.in.gov Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: I have reviewed the 2026 Baker Tilly Monthly Project Spending Reports and have had my Accounts Payables verify each of the monthly reports to our computer data to verify the amounts are correct. She has signed off on the reports that they were verified. I also emailed our contact at Baker Tilly and let them know we were told the incorrect information on how to file these reports with them and going forward two signatures would be required on the form. If we have any additional projects similar to this one I will include two signatures for verification on the form. Anticipated Completion Date: 6/24/26 INDIANA STATE

View Audit 408641

Finding 1225978 (2025-002)

Material Weakness 2025

Chicago Survivors, Inc.

IL

Allowable Costs / Cost Principles Questioned Costs § 200.303

Finding Number: 2025-001 & 2025-002 Name of Responsible Party: JaShawn Hill, Executive Director Corrective Action: Management acknowledges and agrees with the finding. The issue resulted in a variety of issues: 1) invoices for recurring transactions set up on automatic payment were not downloaded an...

Finding Number: 2025-001 & 2025-002 Name of Responsible Party: JaShawn Hill, Executive Director Corrective Action: Management acknowledges and agrees with the finding. The issue resulted in a variety of issues: 1) invoices for recurring transactions set up on automatic payment were not downloaded and approved by the appropriate party, resulting in a lack of adequate documentation, 2) a former employee was granted access to make ACH payments directly from the organization’s bank account, allowing payments to be made without proper oversight or approval, and 3) access to the organization’s Amazon account was limited to one employee, allowing inappropriate purchases to be made without proper oversight or approval. To ensure that proper processes and documentation is followed going forward, management will: 1) provide adequate training to the individual tasked with collecting invoices and approval for all transactions, including recurring transactions, and will perform a periodic review of various transactions to ensure approvals and documentation is obtained; 2) no longer allow any employee to make ACH payments directly from the organization’s bank account, and instead will implement a bill payment software that ensures that all ACH payments must be approved by an appropriate party, other than the individual initiating payment, before payment can be made; and 3) ensure that multiple parties have access to the organization’s Amazon account, and that the transactions and receipts are reviewed and approved as dictated by the organization’s existing policies and procedures (and are subject to the periodic review noted in item 1 above). Anticipated Completion Date: July 31, 2026

View Audit 408618

Finding 1225745 (2025-002)

Material Weakness 2025

City of East Chicago

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

CORRECTIVE ACTION PLAN FINDING 2025-002 Finding Subject: COVID-19- Coronavirus State and Local Fiscal Recovery Funds Contact Person Responsible for Corrective Action: Valeriano F. Gomez Contact Phone Number and Email Address: 219-391-8220 Views of Responsible Officials: Option 1: “We concur with the...

CORRECTIVE ACTION PLAN FINDING 2025-002 Finding Subject: COVID-19- Coronavirus State and Local Fiscal Recovery Funds Contact Person Responsible for Corrective Action: Valeriano F. Gomez Contact Phone Number and Email Address: 219-391-8220 Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: Previous corrective action read as follows: To ensure proper implementation of the policies and procedures in place related to SLFRF reporting, in future, no submittal of reports will be approved without the City Controller and a Senior Staff Accountant reviewing and approving the P & E reports…… issue arose when City Departments responsive for entering data in P & E reports and Staff Accountant documentation differed , adding to issue both groups were not together in same room to assist each other with reporting . Corrective Action Plan: 1. All future SLFRF Quarterly reports shall require advance meetings before the data entering day; to ensure correct reporting. Meetings shall include all personnel reviewing and entering information (City department personnel and Controllers office personnel, to include two from the Controller’s Office; Controller, or Deputy City Controller and Senior City Accountant. 2. These Staff meeting shall address any differences in reporting documentation, and prepare for any editing and revising data to correct issues from previous P & E reporting, in next available report (Sec. V. Editing and Revising Data P & E Report User Guide) 3. No data shall be entered / submitted on entry day for future Quarterly P & E reports without Controller personnel present and having reviewed and confirmed data. Anticipated Completion Date: Controllers Office and City Departments involved in reporting are presently working to address and correct issues in past reporting, completion is anticipated when upcoming 2nd Quarterly Report for 2026 is opened and issues are addressed.

View Audit 408547

Finding 1225744 (2025-001)

Material Weakness 2025

City of East Chicago

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

CORRECTIVE ACTION PLAN FINDING 2025-001 Finding Subject: COVID-19- Coronavirus State & Local Fiscal Recovery Funds- Suspension & Debarment. Contact Person Responsible for Corrective Action: Valeriano F. Gomez Contact Phone Number and Email Address: 219-391-8220 Views of Responsible Officials: Option...

CORRECTIVE ACTION PLAN FINDING 2025-001 Finding Subject: COVID-19- Coronavirus State & Local Fiscal Recovery Funds- Suspension & Debarment. Contact Person Responsible for Corrective Action: Valeriano F. Gomez Contact Phone Number and Email Address: 219-391-8220 Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: On August 22, 2024, the East Chicago Board of Works passed a City Suspension / Debarment Policy where by all city boards were instructed to follow through with a similar resolutions or actions to implement the policy city wide. Unfortunately, an effective system of internal controls was not implemented to ensure compliance; it was more of a self-regulating process, which resulted in only one person in one city department following through on verifications. In order to establish, maintain, and ensure compliance of city’s policy, the City of East Chicago Board of Works will implement the following internal controls for all City Departments and Boards 1. Require a Certification form regarding Suspension and Debarment to be part of all pre-bid packets, and contracts before approval. (presented and passed in May 28, 2026 BOW meeting). 2. Correspondence from E.C. Board of Works to all City Board Presidents and Secretaries to enter in to record at next meeting previous passed Suspension & Debarment policy and new form; with instruction to include in all future related proposals / contracts. (will be introduced, discussed, and implemented at June 11, 2026 BOW meeting.) 3. Correspondence from E.C. Board of Works to all City Board Attorneys to ensure their reviews of pre-bid documents / proposals / contracts brought before their Boards include Suspension & Debarment requirements. (to be approved at June 11,2026 BOW meeting). 4. Correspondence from E.C. Board of Works to City Law Department to ensure all proposals / contracts sent to City Boards shall include all related Suspension & Debarment requirements. (to be approved at June 11, 2026 BOW meeting). Anticipated Completion Date: June 2026, new requirements (new form, and instructive correspondence to City Boards, secretaries, attorneys, & Law dept.) following BOW June 11, meeting introduction.

View Audit 408547

Finding 1225616 (2025-003)

Material Weakness 2025

White Bird Clinic

OR

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303 § 200.430

2025-003 Internal Control Over Payroll Charged to Federal Awards Corrective action planned: WBC Management agrees with this finding. With the onboarding of a new Director of Human Resources, best practices around payroll documentation have been implemented. This includes individual forms for all wag...

2025-003 Internal Control Over Payroll Charged to Federal Awards Corrective action planned: WBC Management agrees with this finding. With the onboarding of a new Director of Human Resources, best practices around payroll documentation have been implemented. This includes individual forms for all wage changes per employee. Approval is documented with Supervisors’ signatures on these forms. The wage form is used to update the payroll system and a final accuracy review is performed by the HR Director to verify the updated rated matches the approved change form. The approved wage forms are securely stored in the Human Resources files. Anticipated completion date: 2026, July Contact person responsible for corrective action: Jonathan Gunther, Director of Finance

View Audit 408513

Finding 1225594 (2025-003)

Material Weakness 2025

Metcalfe County Fiscal Court

KY

Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs § 200.303

The Metcalfe County Fiscal Court will establish internal controls over the federal expenditure process when a third-party entity is involved to ensure all compliance and recording requirements are met. Although the Metcalfe County Fiscal Court was in compliance with federal requirements when tested ...

The Metcalfe County Fiscal Court will establish internal controls over the federal expenditure process when a third-party entity is involved to ensure all compliance and recording requirements are met. Although the Metcalfe County Fiscal Court was in compliance with federal requirements when tested by a single audit, having these procedures in place will ensure that all future federal expenditures will remain in compliance.

View Audit 408468

Finding 1225542 (2025-002)

Material Weakness 2025

Lutheran Metropolitan Ministry

OH

Procurement, Suspension & Debarment § 200.303

Finding 2025-002: Lack of sufficient documentation to evidence controls over Suspension and Debarment Condition: Lutheran Metropolitan Ministry was not able to provide documentation to evidence controls surrounding Suspension and Debarment compliance requirement for the Youth Homeless Demonstration ...

Finding 2025-002: Lack of sufficient documentation to evidence controls over Suspension and Debarment Condition: Lutheran Metropolitan Ministry was not able to provide documentation to evidence controls surrounding Suspension and Debarment compliance requirement for the Youth Homeless Demonstration Program. Corrective Action: LMM will ensure that documentation of the https://sam.gov/content/home Exclusions: Ineligible, Prohibition/Restriction search will be available for review. Each search will be completed as required with the results of the search printed and/or saved electronically for audit review. The report will show the entity searched, the result of the search and the date of the search. Helen Weeber, Director of Accounting and Finance will be responsible for maintaining these reports. LMM started maintaining sufficient documentation in July 2026.

View Audit 408423

Finding 1225522 (2025-002)

Material Weakness 2025

Franklin County

IN

Internal Control / Segregation of Duties § 200.1 § 200.303

FINDING 2025-002 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Karla Bauman Contact Phone Number and Email Address: (765) 647-4631, auditor@franklincounty.in.gov Views of Responsible Officials: INDIANA STATE ...

FINDING 2025-002 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Karla Bauman Contact Phone Number and Email Address: (765) 647-4631, auditor@franklincounty.in.gov Views of Responsible Officials: INDIANA STATE BOARD OF ACCOUNTS 20 We concur with the finding. The expenditures overstated by $88,800 was a result of an adjustment that was done in April, 2025. The overstated current period obligations and cumulative obligations were reported as the annual or cumulative expenditure amount (project total) instead of obligations remaining under contract. Description of Corrective Action Plan: Upon reviewing the errors as described in Finding 2025-002, with the annual report that was filed for the reporting period April 1, 2025 thru March 31, 2026, expenditures were correctly stated. Corrections for any “obligations” will be made on the final close out report. Notes will be added to explain what was misreported under any project for current period obligations and/or cumulative obligations and what the correct amount should have been. Anticipated Completion Date: The expenditures were corrected with the report filed in April, 2026 for reporting period April 1, 2025 thru March 31, 2026. A note will be added to the close out report for the adjustment that was made in April, 2025 for a transaction done in March of 2025 in the sum of $88,800. All corrections for current period or cumulative obligations will be completed on the close out report with notes describing the error in previously reported. INDIANA STATE

View Audit 408412

Finding 1225521 (2025-001)

Material Weakness 2025

Franklin County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2025-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Karla Bauman Contact Phone Number and Email Address: (765) 647-4631, auditor@franklincounty.in.gov Views of Responsible Officials:...

FINDING 2025-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Karla Bauman Contact Phone Number and Email Address: (765) 647-4631, auditor@franklincounty.in.gov Views of Responsible Officials: We concur with the finding. Policies established by the County for verifying whether or not a potential contractor/vendor has not been suspended or debarred are not sufficient and are not working. Commissioners do not understand that this process needs to be completed prior to accepting bids or entering into a contract. Description of Corrective Action Plan: Commissioners will approve an ordinance establishing the process to verify that contractors and subrecipients are not suspended, debarred or otherwise excluded, prior to bid acceptance and/or execution of contracts. Said process will include the following methods: 1. Checking the ELPS; or 2. Collecting certification from that contractor or vendor; 3. Adding a clause or condition to the covered transaction with that person. Said ordinance will also require the Auditor to withhold payment from any vendor or contractor that does not have the verification that said vendor or contractor are not excluded from participating in federal programs attached to the claim. Anticipated Completion Date: This will be completed by August 1, 2026.

View Audit 408412

Finding 1225508 (2025-001)

Material Weakness 2025

City of Huntingburg

IN

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.327

FINDING 2025-001 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Thomas Dippel, CPA Contact Phone Number and Email Address: (812) 683-2211 / ct@huntingburg-in.gov Views of Responsible...

FINDING 2025-001 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Thomas Dippel, CPA Contact Phone Number and Email Address: (812) 683-2211 / ct@huntingburg-in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will work with the City’s attorney to revise its current policy to include federal regulations and procedures related to Procurement and Suspension and Debarment. Once revised, the City will follow its policy to ensure compliance with the compliance requirement. Anticipated Completion Date: September 30, 2026

View Audit 408381

Finding 1225495 (2025-002)

Material Weakness 2025

La Pine Community Health Center

OR

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

Action taken in response to finding: The organization has implemented a procedure to review and approve required reports prior to submission.

View Audit 408356

Finding 1225300 (2025-001)

Material Weakness 2025

Monroe County Board of Education

GA

School Nutrition Programs Subrecipient Monitoring § 200.303

FS 2025-001 Internal Controls at the Central Office Internal Control Impact: Significant Deficiency Repeat of Prior Year Finding: FS 2024-001, FS 2023-001 Description: The School District's accounting procedures at the Central Office are not sufficient to ensure prevention or timely detection of err...

FS 2025-001 Internal Controls at the Central Office Internal Control Impact: Significant Deficiency Repeat of Prior Year Finding: FS 2024-001, FS 2023-001 Description: The School District's accounting procedures at the Central Office are not sufficient to ensure prevention or timely detection of errors in key financial processes, specifically those related to journal entries, cash management, capital asset tracking, and payroll processing. Corrective Action Plans: Journal Entries - All journal entries will be printed out, which show the preparer, reviewer and filed in numerical order beginning with FY26. Cash and Cash Equivalents - All bank balances are reconciled to the financial statements and are signed and dated by both preparer and reviewer. Monthly School Bookkeeper meetings are being held to ensure that all school level accounts are reconciled as well. Capital Assets - A complete physical inventory including bus titles will be completed in August of 2026. Employee Compensation - SHBP invoices starting with January 2026 have been reconciled to payroll and benefit records prior to payment and any corrections needed have been submitted to SHBP. Estimated Completion Date: January 1, 2026 Contact Person: Chris Johnson, Director of Financial Services Telephone: 478-994-2031 Email: chrisJohnson@mcschools.org

View Audit 408330

Finding 1225087 (2025-004)

Material Weakness 2025

Forest Municipal School Distrct

MS

Procurement, Suspension & Debarment § 200.302 § 200.303

Finding 2025-004 a. Name of Contact Person Responsible for Corrective Action: Jeff Jones, Business Manager b. Corrective Action Planned: Additional Training has been provided to Child Nutrition and Purchasing staff. Procedures have been corrected to require an amount not to be exceeded on monthly pu...

Finding 2025-004 a. Name of Contact Person Responsible for Corrective Action: Jeff Jones, Business Manager b. Corrective Action Planned: Additional Training has been provided to Child Nutrition and Purchasing staff. Procedures have been corrected to require an amount not to be exceeded on monthly purchase orders. Additional training has been provided to appropriate Child Nutrition staff as well as appropriate Federal Programs and Purchasing staff regarding documentation of suspension and debarment from SAM.gov. c. Anticipated Completion Date: Training was provided as soon as the deficiencies were brought to the attention of the

View Audit 408246

Finding 1225086 (2025-003)

Material Weakness 2025

Forest Municipal School Distrct

MS

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.112 § 200.302 § 200.303 § 200.403

Finding 2025-003 a. Name of Contact Person Responsible for Corrective Action: Jeff Jones, Business Manager b. Corrective Action Planned: Additional Training has been provided during professional development sessions to keep in the forefront the importance of preventing conflicts of interest as well ...

Finding 2025-003 a. Name of Contact Person Responsible for Corrective Action: Jeff Jones, Business Manager b. Corrective Action Planned: Additional Training has been provided during professional development sessions to keep in the forefront the importance of preventing conflicts of interest as well as possible nepotism as defined by Miss. Code Ann. § 25-1-53 and Miss. Code Ann. § 25-4-105(1). New hires are required to disclose possible conflicts of interest during the application process. Department heads making recommendations for hire are required to disclose if they are related to the person they are recommending for hire. c. Anticipated Completion Date: Training was provided in February, 2026, after disclosures were added to the employment applications in the human resource software asking the applicant to disclose if they are aware if they are related to anyone currently working in the district. As soon as the violation was identified, the Office of Child Nutrition at the Mississippi Department of Education was notified

View Audit 408246

Finding 1225077 (2025-002)

Material Weakness 2025

LEADVILLE SANITATION DISTRICT

CO

Procurement, Suspension & Debarment § 200.303 § 200.317

Planned Corrective Action: Management plans to develop and formally adopt a comprehensive written procurement policy that aligns with the procurement requirements in 2 CFR 200.317–.326, including provisions addressing methods of procurement, competition, conﬂicts of interest, required contract claus...

Planned Corrective Action: Management plans to develop and formally adopt a comprehensive written procurement policy that aligns with the procurement requirements in 2 CFR 200.317–.326, including provisions addressing methods of procurement, competition, conﬂicts of interest, required contract clauses, and documentation standards for federally funded purchases. The policy will distinguish between micro-purchases, small purchases, sealed bids, competitive proposals, and noncompetitive procurements, and will specify the documentation required for each method. In addition, the District will establish and implement procedures to verify, prior to award, that all contractors and vendors for covered transactions are not suspended or debarred, typically by performing searches in SAM.gov or obtaining appropriate certiﬁcations, and will maintain printed or electronic evidence of those checks in the procurement ﬁle. The District will incorporate a procurement checklist or approval form that must be completed and signed by the procurement o􀀁icer and reviewer, a􀀁irming that required suspension and debarment veriﬁcations and other Uniform Guidance requirements were performed for each covered procurement. Management will also provide periodic training, at least annually, to sta􀀁 involved in procurement and grant administration on the Uniform Guidance procurement standards and suspension and debarment requirements, and will perform periodic internal reviews of a sample of federally funded procurements to conﬁrm that the written policy and documentation requirements are consistently followed. Results of such reviews will be reported to management and the governing board to reinforce accountability and drive continuous improvement in the District’s internal control over federal awards.

View Audit 408226

Finding 1225065 (2025-070)

Material Weakness 2025

State of Rhode Island

RI

Allowable Costs / Cost Principles Questioned Costs § 200.303

EOHHS is in agreement with these findings. EOHHS has successfully addressed the deficiencies noted in these findings with updated requirements for this provider type. Community Health Workers have been elevated to high-risk status by Medicaid under “Medicaid Payments and Providers” 210-RICR-20-00-1,...

EOHHS is in agreement with these findings. EOHHS has successfully addressed the deficiencies noted in these findings with updated requirements for this provider type. Community Health Workers have been elevated to high-risk status by Medicaid under “Medicaid Payments and Providers” 210-RICR-20-00-1, which necessitates a National Criminal Background Check through fingerprinting. All enrolled community health worker providers were disenrolled effective December 1, 2025, and required to apply for enrollment under the new, enhanced requirements in the latest Community Health Worker Provider Manual, including the background check and requirement to enroll as a group with a National Provider Identifier (NPI), and as individual rendering providers with an NPI. All current CHW providers are now enrolled with the enhanced screening requirements. Limitations on reimbursement for services have also been successfully implemented, with system edits in place to deny claims billed in noncompliance with the new requirements outlined in the provider manual. Additionally, EOHHS Office of Program Integrity has audited outlier providers (in terms of utilization metrics), identifying overpayments and also collaborating with the MFCU for law enforcement intervention. EOHHS considers finding 2025-070a to be completed based on previous activities. For finding, 2025-070b, EOHHS is finalizing its last CHW audits while the MFCU completes its investigations based on Program Integrity’s referrals. Anticipated Completion Dates: 2025-070a: Complete 2025-070b: Estimate is August 2026 Contact Person: Nicholas James, Implementation Director of Policy and Programs, Executive Office of Health and Human Services nicholas.james@ohhs.ri.gov

View Audit 408197

Corrective Action Plans

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