Corrective Action Plans

Finding 1165555 (2024-215)

Material Weakness 2024

State of Idaho

ID

Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.332

Finding 2024-215: The Department did not document subrecipient risk assessments or ensure subrecipient audits were received for the Coronavirus State and Local Fiscal Recovery Fund. Related to Prior Finding: 2023-206 Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in th...

Finding 2024-215: The Department did not document subrecipient risk assessments or ensure subrecipient audits were received for the Coronavirus State and Local Fiscal Recovery Fund. Related to Prior Finding: 2023-206 Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In summer 2025, DEQ leadership reorganized the fiscal department to improve efficiency, enhance oversight of grants and contracts, and strengthen financial controls. The fiscal office is currently in a rebuilding phase and is dedicated to training and developing staff, implementing best practices, and documenting processes and procedures. Along with these changes, the grants and contracts teams have been combined to help with oversight and consistency. This is particularly valuable when contracting or procuring goods or services with grant or federal funds. The Department created a Subrecipient Monitoring Policy that will be implemented by the end of this calendar year, December 31, 2025. This policy includes a risk assessment checklist that will be used prior to issuing a subaward. The results of the risk assessment, the overall risk level, and the level of monitoring will be included in the subaward agreement. The risk assessment and the process will be documented with each subaward request. Anticipated Corrective Action Date: December 31, 2025 Responsible for Corrective Action: Linda Brown, Financial Executive Officer, at 208-373-0292 or linda.brown@deq.idaho.gov

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Finding 1165554 (2024-214)

Material Weakness 2024

State of Idaho

ID

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.400

Finding 2024-214: The Department does not have documented internal controls for cash draws and requested reimbursement for the same $175,500 grant expenditure twice. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, whic...

Finding 2024-214: The Department does not have documented internal controls for cash draws and requested reimbursement for the same $175,500 grant expenditure twice. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In summer 2025, DEQ leadership reorganized the fiscal department to improve efficiency, enhance oversight of grants and contracts, and strengthen financial controls. The fiscal office is currently in a rebuilding phase and is dedicated to training and developing staff, implementing best practices, and documenting processes and procedures, including those for federal grant compliance. The duplicate payment in question was issued but not redeemed. The issuance was to a similar, but incorrect, vendor name and was caught by staff before it was sent to the vendor. The transaction was cancelled in Luma but was not properly recorded in the following draw request. Fiscal staff now perform a thorough review of transactions before a loan draw is finalized in Luma, reconciling the transactions from the Loans and Grants Tracking System (LGTS) to the information generated in the Luma draw invoice. The reconciling and supporting documentation from LGTS is attached to the Luma draw invoice. Anticipated Corrective Action Date: January 31, 2026 Responsible for Corrective Action: Linda Brown, Financial Executive Officer, at 208-373-0292 or linda.brown@deq.idaho.gov

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Finding 1165553 (2024-213)

Material Weakness 2024

State of Idaho

ID

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

Finding 2024-213: The Department did not have documentation to support the verification that grant subrecipients were not suspended or debarred. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gap...

Finding 2024-213: The Department did not have documentation to support the verification that grant subrecipients were not suspended or debarred. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In summer 2025, DEQ leadership reorganized the fiscal department to improve efficiency, enhance oversight of grants and contracts, and strengthen financial controls. The fiscal office is currently in a rebuilding phase and is dedicated to training and developing staff, implementing best practices, and documenting processes and procedures. Along with these changes, the grants and contracts teams have been combined to help with oversight and consistency. This is particularly valuable when contracting or procuring goods or services with grant or federal funds. The agency utilizes a routing slip or checklist that includes a suspension and debarment check, which will be used and reviewed prior to entering into a covered transaction. This check will be done, and documented, regardless of whether the solicitation is through our Department, or the State Division of Purchasing. Anticipated Corrective Action Date: December 31, 2025. Responsible for Corrective Action: Linda Brown, Financial Executive Officer, at 208-373-0292 or linda.brown@deq.idaho.gov

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Finding 1165552 (2024-212)

Material Weakness 2024

State of Idaho

ID

Allowable Costs / Cost Principles Internal Control / Segregation of Duties HUD Housing Programs § 200.303 § 200.400

Finding 2024-212: The Department’s Indirect Cost Rate Proposal (ICRP) contained multiple errors. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In sum...

Finding 2024-212: The Department’s Indirect Cost Rate Proposal (ICRP) contained multiple errors. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In summer 2025, DEQ leadership reorganized the fiscal department to improve efficiency, enhance oversight of grants and contracts, and strengthen financial controls. The fiscal office is currently in a rebuilding phase and is dedicated to training and developing staff, implementing best practices, and documenting processes and procedures, including those for federal grant compliance. The agency has new staff that will be preparing and submitting the indirect cost rate proposal this year and will take the auditor’s recommendations very seriously in our development and preparation. We have reached out to our federal oversight agency for assistance and direction Page 2 of 3 and are committed to maintaining a file with all supporting documentation used to compile and prepare the proposal, as required by 2 CFR 200. Anticipated Corrective Action Date: January 31, 2026 Responsible for Corrective Action: Linda Brown, Financial Executive Officer, at 208-373-0292 or linda.brown@deq.idaho.gov

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Finding 1165550 (2024-211)

Material Weakness 2024

State of Idaho

ID

Procurement, Suspension & Debarment § 200.303

Finding 2024-211: The Department did not consistently document compliance with federal suspension and debarment requirements for the Coronavirus State and Local Fiscal Recovery Funds program. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover ...

Finding 2024-211: The Department did not consistently document compliance with federal suspension and debarment requirements for the Coronavirus State and Local Fiscal Recovery Funds program. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: DEQ has had significant turnover in the fiscal office, which has resulted in gaps of knowledge of policies and practices. In summer 2025, DEQ leadership reorganized the fiscal department to improve efficiency, enhance oversight of grants and contracts, and strengthen financial controls. The fiscal office is currently in a rebuilding phase and is dedicated to training and developing staff, implementing best practices, and documenting processes and procedures, including those for federal grant compliance. The agency utilizes a routing slip or checklist that includes a suspension and debarment check, which will be used and reviewed prior to entering into a covered transaction. This check will be done regardless of whether the solicitation is through our Department, or the State Division of Purchasing. Anticipated Corrective Action Date: December 31, 2025. Responsible for Corrective Action: Linda Brown, Financial Executive Officer, at 208-373-0292 or linda.brown@deq.idaho.gov

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Finding 1165549 (2024-210)

Material Weakness 2024

State of Idaho

ID

Subrecipient Monitoring § 200.303 § 200.332

Finding 2024-210: The Department did not complete sufficient subrecipient monitoring for the Individuals with Disabilities Education Act (IDEA) program during fiscal year 2024. Related to Prior Finding: N/A Agency’s view: Disagree Corrective Action Plan: Although the Department agrees that not as ma...

Finding 2024-210: The Department did not complete sufficient subrecipient monitoring for the Individuals with Disabilities Education Act (IDEA) program during fiscal year 2024. Related to Prior Finding: N/A Agency’s view: Disagree Corrective Action Plan: Although the Department agrees that not as many LEAs were monitored as might normally be in a given year, the Department is on track to have monitoring activities completed for all LEAs within the five-year cycle and in accordance with the US Department of Education’s six-year cycle. There is no statute that states a certain amount of monitoring must take place each year. Rather, states are required to monitor all LEAs within a six-year period. In Office of Special Education Programs (OSEP) QA 23-01, State General Supervision Responsibilities under Parts B and C of the IDEA, it states: “States should ensure all LEAs or EIS programs are monitored at least once within the six-year cycle of the State’s SPP/APR, presumptively implementing a reasonable timeframe for monitoring.” (See also Q A-11). The special education fiscal monitoring process includes robust written policies and procedures to meet federal requirements, and the Department underwent thorough federal on-site monitoring by OSEP in FY 2024 and passed without any fiscal findings. The LEA fiscal monitoring is assigned and takes place throughout the state fiscal year. The Department has completed or is in the process of completing 88 LEA monitors for the first three years in the cycle before the end of calendar year 2025. Corrective actions will be forthcoming, and LEAs have 365 days to complete any state monitoring and enforcement corrective actions under 34 CFR 300.600(e). This program-specific rule complements the Uniform Grant Guidance of 2 CFR 200.332(d) in which passthrough entities (SEAs) “must ensure subrecipients take ‘timely and appropriate action’ to correct deficiencies.” The Department is currently transitioning to year four of the five-year cycle for FY 2025-26 (reviewing FY 2024-25 records). With the support of five contracted staff, 60 LEAs are scheduled between December 2025 and June 2026 to review FY 2024-25 fiscal records (made available in November 2025 when CPA audits are due to the state). The Department is also continuing to close out corrective action plans for LEAs from prior reviews. Year five (FY 2026-27) of the cycle will evaluate the FY 2025-26 fiscal records of remaining LEAs. Those LEAs will not be available to monitor until November 2026 when LEA CPA audits are finalized and available. The Department will conduct those reviews in FY 2026-27 (after November 2026). The Department will continue to conduct other monitoring activities throughout the year for all LEAs including through claim reimbursement reviews, the annual IDEA Part B Application, and the risk assessment activities in alignment with Idaho’s Special Education System of General Supervision. Anticipated Corrective Action Date: Fall 2025 Responsible for Corrective Action: Gideon Tolman Chief Financial Officer gtolman@sde.idaho.gov 208-332-6874

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Finding 1165544 (2024-209)

Material Weakness 2024

State of Idaho

ID

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

Finding 2024-209: The Department does not have documented internal controls for the Title I Grants to Local Educational Agencies (Title I) Assessment and Integrity Guide. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The Assessment and Accountability team has implemented...

Finding 2024-209: The Department does not have documented internal controls for the Title I Grants to Local Educational Agencies (Title I) Assessment and Integrity Guide. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The Assessment and Accountability team has implemented a process whereby the staff documents their approval in writing, and then the Director documents her approval in writing as well. Those approvals were taking place previously, and now there is a formalized, written process. Anticipated Corrective Action Date: Fall 2025 Responsible for Corrective Action: Gideon Tolman Chief Financial Officer gtolman@sde.idaho.gov 208-332-6874

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Finding 1165542 (2024-208)

Material Weakness 2024

State of Idaho

ID

Matching / Level of Effort / Earmarking § 200.303

Finding 2024-208: The Department does not have documented internal controls for the Title I Grants to Local Educational Agencies (Title I) annual allocation process. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: Immediately following discussions with the auditors on site...

Finding 2024-208: The Department does not have documented internal controls for the Title I Grants to Local Educational Agencies (Title I) annual allocation process. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: Immediately following discussions with the auditors on site, allocations, earmarking, and eligibility summary reports were generated as companions to the regular Title I-A allocations process. These three documents are printed, reviewed by the Federal Programs Director, signed and dated by both the Financial Specialist, Principal and Director, then scanned and uploaded to the shared Department drive. This process is completed with both preliminary allocations and final allocations after LEAs have had the opportunity to complete new and significant expansion-related data uploads, if applicable. Anticipated Corrective Action Date: Fall 2025 Responsible for Corrective Action: Gideon Tolman Chief Financial Officer gtolman@sde.idaho.gov 208-332-6874

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Finding 1165517 (2024-206)

Material Weakness 2024

State of Idaho

ID

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

Finding 2024-206: The Department did not complete required reports for the Federal Funding Accountability and Transparency Act (FFATA) Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: Multiple RFPs were issued to obtain subject matter experts support for Grant Accounting Su...

Finding 2024-206: The Department did not complete required reports for the Federal Funding Accountability and Transparency Act (FFATA) Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: Multiple RFPs were issued to obtain subject matter experts support for Grant Accounting Support and Grant Administration Support. Internal discussions determined the need for more accounting, administration, and grant management support. Below is our status for support through public procurement. a. The Grant Accounting support was awarded October 2025. b. Procurement of Grant Administration support is in the end stages of award. 2. Updated Procedures (Implemented – April 2025) a. The Department has updated its Notice of Award procedures to explicitly include FFATA reporting as a required step once a Federal grant agreement is fully executed. This requirement is now documented in agency procedures, internal checklists, and award processing workflows. 3. Assignment of Responsibility (Implemented – April 2025) a. Responsibility for FFATA compliance has been formally assigned to the Grants and Contracts Officer with the contracted administrative grant support, with assistance provided from the contracted accounting support when necessary. Their duties now include: i. Completing required FFATA submissions following award execution, andii. The process has now been added to our internal processes and procedures and updated with staff. 4. Quarterly Monitoring and Verification (April - 2025) a. To prevent recurrence, Grants and Contracts Officer will conduct a quarterly review of all Federal Grant programs to ensure: i. All applicable awards are listed in the FFATA, ii. No required submissions have been omitted. iii. Any discrepancies are corrected promptly. iv. These quarterly reviews will be documented and retained for audit and internal monitoring purposes. 5. Training and Staff Communication (In Progress — Completion in February 2026 a. Training began in April 2025 and was expanded in October 2025 with support from our Grant Accounting Contractor. The contractor assists in finalizing accounting, reporting, and compliance with OMB guidance. They provide training, updated procedures, and staff guidance. Updated procedures and training will be completed in conjunction with our contractor’s subject matter expertise. Updated policies, training materials, and procedural guidance will be completed and fully implemented in February 2026, with training documented and provided to all Grants and Contracts Officers, contracted services, and relevant program personnel. The training includes but is not limited to: a. All Federal reporting requirements (including FFATA) b. Applicable CFR compliance obligations. Newly implemented internal controls and review procedures. Anticipated Corrective Action Date: February 2026 Responsible for Corrective Action: Ewa Szewczyk Compliance Manager Idaho Department of Commerce Email: ewa.szewczyk@commerce.idaho.gov Phone: 208-287-0784

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Finding 1165516 (2024-205)

Material Weakness 2024

State of Idaho

ID

Reporting § 200.303 § 200.510

Finding 2024-205: The Commission could not provide documentation to support the review of the Schedule of Expenditures of Federal Awards (SEFA) Closing Package. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: ICBVI acknowledges that it did not document the review process f...

Finding 2024-205: The Commission could not provide documentation to support the review of the Schedule of Expenditures of Federal Awards (SEFA) Closing Package. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: ICBVI acknowledges that it did not document the review process for the SEFA closing package. Review Documentation: Procedures will be implemented requiring a documented review prior to submission, with signatures from both preparer and reviewer and archiving of supporting schedules. Procedural Update: We will ensure that the preparer and reviewer/approver are assigned to different individuals for closing packages going forward. This separation of duties will be incorporated into our procedures to strengthen internal controls and enhance the accuracy and integrity of our financial reporting. Anticipated Corrective Action Date: 12-15-25 Responsible for Corrective Action: Corey Bresina, Administrative Services Manager, 208-639-8369, cbresina@icbvi.idaho.gov

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Finding 1165515 (2024-204)

Material Weakness 2024

State of Idaho

ID

Procurement, Suspension & Debarment § 200.303

Finding 2024-204: The Commission did not verify that vendors were not suspended or debarred prior to making federal grant payments. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: ICBVI recognizes the absence of vendor suspension/debarment verifications prior to payment. V...

Finding 2024-204: The Commission did not verify that vendors were not suspended or debarred prior to making federal grant payments. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: ICBVI recognizes the absence of vendor suspension/debarment verifications prior to payment. Verification Process: Procedures will be put in place to check applicable vendors against the SAM.gov database on an annual basis. Documentation of each check will be retained and periodically reviewed. Staff Training: Relevant staff will be trained on suspension/debarment requirements, and responsibility for checks will be clearly assigned. Anticipated Corrective Action Date: 12-15-25 Responsible for Corrective Action: Laura Cortazar, Financial Technician, 208-639-8376, Laura.Cortazar@icbvi.idaho.gov

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Finding 1165514 (2024-203)

Material Weakness 2024

State of Idaho

ID

Procurement, Suspension & Debarment § 200.303 § 200.317

Finding 2024-203: The Commission is not following Idaho Administrative Rules for Purchasing as required for compliance with the requirements applicable to the Rehabilitation Services-Vocational Rehabilitation Grants to States program. Related to Prior Finding: N/A Agency’s view: Agree Corrective Act...

Finding 2024-203: The Commission is not following Idaho Administrative Rules for Purchasing as required for compliance with the requirements applicable to the Rehabilitation Services-Vocational Rehabilitation Grants to States program. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: ICBVI acknowledges the failure to document compliance with state procurement policies for select vendors. Policy Clarification: ICBVI will ensure future purchases above the threshold are fully documented in accordance with state requirements. Procedural Update: A procurement checklist and documentation template will be added to internal controls to support purchases subject to state policy. We have a training setup with DOP on 12/18/25 to help with correcting this deficiency. Upon completion of this training, we will conduct comprehensive internal training for all ICBVI staff to ensure consistent understanding and compliance with state procurement requirements. Anticipated Corrective Action Date: 12-31-25 Responsible for Corrective Action: Angela Starr, Office Services Supervisor, 208-639-8374, astarr@icbvi.idaho.gov

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Finding 1165513 (2024-202)

Material Weakness 2024

State of Idaho

ID

Allowable Costs / Cost Principles § 200.303 § 200.400

Finding 2024-202: The Cost Allocation Plan (CAP) used in fiscal year 2024 was not approved by the RSA as required and contained multiple errors. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: ICBVI recognizes it did not submit its Cost Allocation Plan for annual recertifi...

Finding 2024-202: The Cost Allocation Plan (CAP) used in fiscal year 2024 was not approved by the RSA as required and contained multiple errors. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: ICBVI recognizes it did not submit its Cost Allocation Plan for annual recertification as required and that the CAP contained errors due to transition challenges with the new accounting software (Luma). CAP Update and Approval: The CAP will be revised to reflect the current chart of accounts and reporting parameters of the Luma system. We have a meeting scheduled with the Director of the Indirect Cost Division at the US Dept of Education on 12/10/25. We will be submitting an updated CAP for review and approval. Annual submission for federal recertification will be scheduled and tracked. Documentation: All expenditure data and supporting documentation will be sourced directly from Luma and retained for verification Anticipated Corrective Action Date: 1-15-26 Responsible for Corrective Action: Corey Bresina, Administrative Services Manager, 208-639-8369, cbresina@icbvi.idaho.gov

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Finding 1165512 (2024-201)

Material Weakness 2024

State of Idaho

ID

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.400

Finding 2024-201: Multiple errors were identified in the amounts reported on the Rehabilitation Services Administration (RSA) reports required for the Rehabilitation Services-Vocational Rehabilitation Grants to States. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: These ...

Finding 2024-201: Multiple errors were identified in the amounts reported on the Rehabilitation Services Administration (RSA) reports required for the Rehabilitation Services-Vocational Rehabilitation Grants to States. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: These errors in quarterly and final RSA-17 reports are acknowledged, and immediate measures are being taken to address root causes: Accurate Financial Reporting: ICBVI will develop detailed procedures to ensure all amounts reported on federal forms are reconciled to supporting documentation in the accounting system (Luma) prior to submission. Review and Oversight: A two-person review process will be formalized, ensuring every report is checked for accuracy by a knowledgeable reviewer before submission. Documentation and Training: Supporting documentation for all line items will be archived securely. Staff will receive training in federal grant reporting standards. Anticipated Corrective Action Date: 1-15-26 Responsible for Corrective Action: Corey Bresina, Administrative Services Manager, 208-639-8369, cbresina@icbvi.idaho.gov

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Finding 1165511 (2024-200)

Material Weakness 2024

State of Idaho

ID

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303

Finding 2024-200: The Commission did not comply with federal Matching, Level of Effort, and Earmarking grant requirements for the Rehabilitation Services-Vocational Rehabilitation Grants to States program. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The Cost Allocation...

Finding 2024-200: The Commission did not comply with federal Matching, Level of Effort, and Earmarking grant requirements for the Rehabilitation Services-Vocational Rehabilitation Grants to States program. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The Cost Allocation Plan (CAP) needs to be updated, resubmitted, and approved through RSA. We also agree that ICBVI needs to provide clear documentation to support the numbers in our CAP. ICBVI has reviewed its documentation and believes we met the federal Matching, Level of Effort, and Earmarking requirements for the Rehabilitation Services-Vocational Rehabilitation Grants to States program. Matching and Maintenance of Effort (MOE): ICBVI uses a monthly/semi-monthly CAP process to determine the level of federal draw for reimbursement. These draw amounts are based on the necessary monthly amounts (1/12) of the required 21.3% of the total grant award + match, OR the MOE amount from 2 years prior (whichever is greater). This CAP process keeps track of the Grant Total, Draws to Date, To be Drawn, State Portion, and Match/MOE amount YTD. It is through this systematic monthly process that we calculate what the allowable direct and indirect State expenditures are and will make draws that allow us to reach the Match/MOE targets. Based on our documentation, we have made our Match and MOE amounts for the years in question. Documentation supporting the reported amounts can be found in the CAPs from any FFY. Earmarking: Allowable expenditures for Pre-Employment Transition Services (Pre-ETS) are also tracked in the CAP. Documentation to support amounts reported can be found in the CAPs from any FFY. CAP Update and Approval: We have a meeting scheduled with the Director of the Indirect Cost Division at the US Dept of Education on 12/10/25. The CAP will be revised to reflect the current chart of accounts and reporting parameters of the Luma system. We will be submitting an updated CAP for review and approval. Documentation: All expenditure data and supporting documentation will be sourced directly from Luma and retained for verification. Internal Controls and Training: ICBVI will continue to improve its internal control procedures to include periodic training and cross-training on compliance requirements, ensuring reviews are substantive and error detection is robust. ICBVI will also seek further guidance from the federal grantor and will document all correspondence and remedial efforts. Anticipated Corrective Action Date: 1-15-26 Responsible for Corrective Action: Corey Bresina, Administrative Services Manager, 208-639-8369, cbresina@icbvi.idaho.gov

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Finding 1165460 (2024-001)

Material Weakness 2024

City of Manteca

CA

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

Finding #SA2024-001 Cash Management and Accuracy of Federal Financial Reports Assistance Listing Number: 20.507 Assistance Listing Title: COVID-19 – Federal Transit Formula Grants Name of Federal Agency: Department of Transportation Federal Award Identification Number: CA-2022-083-00 • Name(s) of th...

Finding #SA2024-001 Cash Management and Accuracy of Federal Financial Reports Assistance Listing Number: 20.507 Assistance Listing Title: COVID-19 – Federal Transit Formula Grants Name of Federal Agency: Department of Transportation Federal Award Identification Number: CA-2022-083-00 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: Staff recognize that drawdown requests have not been submitted timely and/or accurately in the past. Critical positions that were vacant within the department have been filled, which has helped alleviate some of these issues. Current staff understands the importance of accurate and timely drawdown requests. The City is in the development phase of the grant policy and is actively working with a consultant on the policy. This policy will be partially implemented in Fiscal Year 2026. Additionally, staff will be attending a Grant Management training in Fiscal Year 2026. • Anticipated Completion Date: 06/30/2026

View Audit 376192

Finding 1165453 (2024-002)

Material Weakness 2024

The Township of Upper Darby

PA

Procurement, Suspension & Debarment § 200.213 § 200.303

Views of Responsible Officials and Planned Corrective Action: The Township has created a procedure to regularly check Sam.gov for suspension and debarment prior to issuing purchases orders or contracts and have it reviewed.

View Audit 376158

Finding 1165307 (2024-004)

Material Weakness 2024

Murray County

MN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review th...

Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review the certified payrolls received from all contractors and subcontractors for compliance with the Davis‐Bacon Act and Title 29 U.S. Code of Federal Regulations Part 5 and ensure documentation exists to support monitoring of and compliance with this requirement. Anticipated Completion Date: January 1, 2025

View Audit 375877

Finding 1165306 (2024-003)

Material Weakness 2024

Murray County

MN

Procurement, Suspension & Debarment § 200.303

Finding Number: 2024-003 Finding Title: Federal Highway Project Sponsor Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: Murray County follows a project checklist to ensure that feder...

Finding Number: 2024-003 Finding Title: Federal Highway Project Sponsor Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: Murray County follows a project checklist to ensure that federal and state rules and regulations are followed. The same list will be used when they are a sponsoring agent for a project. Anticipated Completion Date: November 1, 2025

View Audit 375877

Finding 1164838 (2024-001)

Material Weakness 2024

Randolph County Board of Education

GA

Reporting § 200.303

FA 2024-001 Improve Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: None Assistance Listing Number an...

FA 2024-001 Improve Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: None Assistance Listing Number and Title: 93.600 - Head Start Federal Award Number: 04CH011758 (Year: 2020) Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over Head Start program reporting requirements. Corrective Action Plans: The School District will review accounting procedures related to all aspects of the accounting functions. The financial officer will hold refresher trainings with all necessary participants to make sure all policies and procedures are followed. This training will reiterate that evidence of review and approval of all financial reports is required to ensure that the reports are accurate and complete. Estimated Completion Date: November 28, 2025 Contact Person: Darlene Winger, CFO Telephone: 229-732-2260 Email: darlene.winger@sowegak12.org

View Audit 374665

Finding 1164799 (2024-008)

Material Weakness 2024

Mayes County

OK

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.

View Audit 374603

Finding 1164797 (2024-018)

Material Weakness 2024

Mayes County

OK

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Special Tests & Provisions § 200.303

The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.

View Audit 374603

Finding 1164786 (2024-042)

Material Weakness 2024

City of Batesville, Mississippi

MS

Allowable Costs / Cost Principles Cash Management § 200.303 § 200.403 § 200.405

Finding Number: 2024-042 Audit Type: Single Audit Finding Title: Misallocation of Expenditures Across Federal Awards Related Finding: 2024-028 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective...

Finding Number: 2024-042 Audit Type: Single Audit Finding Title: Misallocation of Expenditures Across Federal Awards Related Finding: 2024-028 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will revise its grant accounting procedures to ensure expenditures are properly allocated to the correct federal awards. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will implement additional review steps during the grant reimbursement process. 5. Status of Prior Year Finding This is a new finding.

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Finding 1164785 (2024-044)

Material Weakness 2024

City of Batesville, Mississippi

MS

Reporting Subrecipient Monitoring § 200.303 § 200.328

Finding Number: 2024-044 Audit Type: Single Audit Finding Title: Untimely Submission of Required Performance Reports Related Finding: 2024-029 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective...

Finding Number: 2024-044 Audit Type: Single Audit Finding Title: Untimely Submission of Required Performance Reports Related Finding: 2024-029 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will establish a reporting calendar and assign staff to monitor deadlines for all federal performance reports. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure timely submission of all required reports. 5. Status of Prior Year Finding This is a new finding.

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Finding 1164779 (2024-032)

Material Weakness 2024

City of Batesville, Mississippi

MS

Cash Management Eligibility HUD Housing Programs § 200.302 § 200.303 § 200.344

Finding Number: 2024-032 Audit Type: Single Audit Finding Title: Delayed Final Reimbursement Due to Unresolved Agency Requests Related Finding: 2024-023 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned ...

Finding Number: 2024-032 Audit Type: Single Audit Finding Title: Delayed Final Reimbursement Due to Unresolved Agency Requests Related Finding: 2024-023 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will designate a grants coordinator to monitor agency requests and ensure timely responses. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will improve communication with funding agencies. 5. Status of Prior Year Finding This is a newt finding.

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