Corrective Action Plans

Finding 1239929 (2025-205)

Material Weakness 2025

State of Idaho

ID

Allowable Costs / Cost Principles § 200.303 § 200.400

Finding Number 2025-205: The Cost Allocation Plan (CAP) used in fiscal year 2025 was not approved by the RSA as required and contained multiple errors. Federal Program: 84.126 - Rehabilitation Services - Vocational Rehabilitation Grants to States Related to Prior Finding: N/A Agency’s view: The agen...

Finding Number 2025-205: The Cost Allocation Plan (CAP) used in fiscal year 2025 was not approved by the RSA as required and contained multiple errors. Federal Program: 84.126 - Rehabilitation Services - Vocational Rehabilitation Grants to States Related to Prior Finding: N/A Agency’s view: The agency agrees with the finding as we were using the cost allocation plan which was originally approved by RSA but needed to be updated when the state changed to a new accounting system (Luma). The updated plan was submitted to the Indirect Cost Division with the Department of Education in January of 2026. After conversations with both RSA and the VRTAC we withdrew our submission in September of 2026 when the Department of Education began their evaluation of the new plan. It was determined that we will negotiate an indirect cost rate rather than use the updated Cost Allocation Plan. Corrective Action: Based on conversations with the Indirect Cost Division, RSA, the state audit team, and the VR TAC team we determined it would be best for the agency to work with the Indirect Cost Division to establish an indirect cost rate. Switching from using the Cost Allocation Plan that we had been using for 16 years, abruptly, to a 15% indirect cost rate April 1, 2026 created multiple hurdles and changes that we have been trying to overcome with the help of the VR TAC team’s intensive assistance. We are in the process of creating a system that will address the errors that were found by the state auditors. The Indirect Cost Division states that we need to begin the new plan July 1, 2027. They have provided us with a template, and we will complete that and work with them to ensure this rate is ready to begin using July 1, 2027. Previously, annually, we submitted a document by email to the Indirect Cost Division indicating that we were re-certifying the same Cost Allocation Plan. We did not receive responses, and we took that to mean it was okay to continue using the same plan each year. From 2021-2025 this was done and there was one year it was submitted later than when we typically (October 1) sent it. In the meeting with the Indirect Cost Division, Andre Hylton, told us that once our indirect rate was established, it would be approved for two years and then after review, it would be on a 5 year review schedule. Anticipated Corrective Action Date: We anticipate the template to be completed by January 15, 2027 and to begin using the new rate July 1, 2027. Responsible for Corrective Action: Corey Bresina, Administrative Services Manager cbresina@icbvi.idaho.gov (208) 334-3220

View Audit 414614

Finding 1239928 (2025-204)

Material Weakness 2025

State of Idaho

ID

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.400

Finding Number 2025-204: Multiple errors were identified in the amounts reported on the Rehabilitation Services Administration reports required for the Rehabilitation Services-Vocational Rehabilitation Grants to states. Federal Program: 84.126 - Rehabilitation Services - Vocational Rehabilitation Gr...

Finding Number 2025-204: Multiple errors were identified in the amounts reported on the Rehabilitation Services Administration reports required for the Rehabilitation Services-Vocational Rehabilitation Grants to states. Federal Program: 84.126 - Rehabilitation Services - Vocational Rehabilitation Grants to States Related to Prior Finding: N/A Agency’s view: The agency agrees with the finding as we were using the cost allocation plan which changes the numbers from the ones used by the audit team and found from Luma (the state accounting system). Corrective Action: Corrective Action Objectives:  Ensure that future RSA reports are complete, accurate, consistent, and fully supported by documentation.  Establish and implement clear, standardized reporting procedures.  Retain documentation necessary to justify all reported amounts.  Identify and correct errors in previously submitted reports and communicate corrections to RSA.  Strengthen staff competencies and ensure adequate staffing levels to support proper grant reporting. Actions To Be Taken:  Form a Reporting Review Team comprising program, fiscal, and data analysts to review reports prior to submission.  Develop standardized RSA Reporting Procedures, including: o Step-by-step instructions for preparing RSA-17. o Required supporting documentation for each line item. o Definitions of allowable expenditures and required classifications. o Review and approval workflows.  Established a double-verification process, requiring two qualified staff members to independently verify all numeric entries prior to submission.  Implement a centralized documentation repository for financial records, worksheets, cost allocation documents, and reconciliation statements.  Establish a mandatory documentation checklist that must be completed before a report can be sent for approval.  Create standardized reconciliation templates tying reported amounts directly to the general ledger or supporting program records.  Complete a retrospective review of all RSA submissions for the necessary reports.  Identify inaccuracies, variances, and documentation gaps.  Develop corrected versions of each affected report.  Prepared a formal communication package for RSA including: o Corrected reports o Explanation of errors o Documentation supporting corrected amounts Conclusion: This Corrective Action Plan establishes a comprehensive strategy to resolve reporting errors, strengthen documentation practices, and prevent future inaccuracies in RSA federal grant reporting. Through strengthened controls, trained staff, and rigorous review processes, the Commission will ensure ongoing compliance and improved accountability. Anticipated Corrective Action Date: October 30, 2026 Responsible for Corrective Action: Corey Bresina, Administrative Services Manager cbresina@icbvi.idaho.gov (208) 334-3220

View Audit 414614

Finding 1239927 (2025-203)

Material Weakness 2025

State of Idaho

ID

Matching / Level of Effort / Earmarking § 200.303

Finding Number 2025-203: The Commission did not comply with federal matching, level of effort and earmarking grant requirements for the Rehabilitation Services-Vocational Rehabilitation Grants to State program. Federal Program: 84.126 - Rehabilitation Services - Vocational Rehabilitation Grants to S...

Finding Number 2025-203: The Commission did not comply with federal matching, level of effort and earmarking grant requirements for the Rehabilitation Services-Vocational Rehabilitation Grants to State program. Federal Program: 84.126 - Rehabilitation Services - Vocational Rehabilitation Grants to States Related to Prior Finding: N/A Agency’s view: The agency agrees with the finding as we were using the cost allocation plan which changes the numbers from the ones used by the audit team and found from Luma (the state accounting system). Corrective Action: Corrective Action Objectives:  Achieve and maintain full compliance with federal matching, level of effort, and earmarking requirements.  Establish durable internal controls that prevent or promptly detect errors.  Ensure all compliance activities are properly documented, retained, and independently reviewable.  Train and support staff to understand compliance responsibilities and execute them consistently. Actions To Be Taken:  Implemented monthly compliance monitoring, including: o Match reconciliation comparing required vs. actual non-federal contributions o Review of earmarked funds to ensure required percentages are met.  Standardized documentation templates: o Match tracking worksheets o Earmark compliance ledger  Introduce a transaction sampling audit each quarter to validate documentation completeness and accuracy.  Establish a centralized compliance records repository.  Mandatory training covering matching requirements, MoE, earmarking rules, and documentation expectations. We are currently receiving intensive technical assistance from the VRTAC. This will include initial training for all program and fiscal staff.  Establish an annual internal audit focused on RSA compliance.  Establishing semi-annual briefings to the leadership team summarizing compliance status and corrective measures. Conclusion: This Corrective Action Plan strengthens the Commission’s internal controls, enhances documentation, and ensures compliance with federal matching, level of effort, and earmarking requirements. Implementation of these measures will improve accountability, reduce risk, and support ongoing program integrity. Anticipated Corrective Action Date: December 30, 2026 Responsible for Corrective Action: Corey Bresina, Administrative Services Manager cbresina@icbvi.idaho.gov (208) 334-3220

View Audit 414614

Finding 1239926 (2025-202)

Material Weakness 2025

State of Idaho

ID

Reporting § 200.303

Finding Number 2025-202: The Commission did not complete required SF-425 reports for the Aging Cluster in a timely manner. Federal Programs: 93.044 - Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.045 - Special Programs for the Aging, Title II...

Finding Number 2025-202: The Commission did not complete required SF-425 reports for the Aging Cluster in a timely manner. Federal Programs: 93.044 - Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.045 - Special Programs for the Aging, Title III, Part C, Nutrition Services 93.053 - Nutrition Services Incentive Program Related to Prior Finding: N/A Agency’s view: The Commission agrees with this finding. Corrective Action: At the time of the audit period, the Commission was still working to complete Aging Cluster SF-425 Federal Financial Reports. Several operational challenges contributed to delays, including fiscal staffing transitions and state software system implementation. The Commission has now fully corrected this issue. All past-due SF-425 reports were reviewed, finalized, and submitted, bringing the agency fully current on Aging Cluster federal financial reporting requirements. Anticipated Corrective Action Date: The Commission completed required SF-425 reports in a timely manner in SFY 2026. All outstanding SF-425 reports were completed and submitted by January 31, 2026, marking the date of full corrective action implementation. Responsible for Corrective Action: Vicki Yanzuk, Operations Manager Vicki.yanzuk@aging.idaho.gov (208) 577-2847

View Audit 414614

Finding 1239921 (2025-201)

Material Weakness 2025

State of Idaho

ID

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

Finding Number 2025-201: The Commission did not include administrative costs in required reports for the Federal Funding and Accountability Transparency Act (FFATA). Additionally, the Commission did not have any documentation to support adequate controls over FFATA reporting. Federal Programs: 93.04...

Finding Number 2025-201: The Commission did not include administrative costs in required reports for the Federal Funding and Accountability Transparency Act (FFATA). Additionally, the Commission did not have any documentation to support adequate controls over FFATA reporting. Federal Programs: 93.044 - Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.045 - Special Programs for the Aging, Title III, Part C, Nutrition Services Related to Prior Finding: N/A Agency’s view: The Commission agrees with this finding. Corrective Action: The Commission acknowledges that the sub-award amounts reported under ALNs 93.044, 93.045, and 93.053 did not include all allocable administrative costs for the subrecipient tested. We have taken the following corrective actions, all of which were implemented during the audit following identification of this issue: 1. Revised FFATA Sub-Award Reports - The Commission revised the affected FFATA subaward reports in SAM.gov to include the administrative costs allocable to each of the three tested ALNs for the sub-recipient identified in the finding. The revised reports were provided to LSO for review on 06/18/2026. 2. Revised FFATA Reporting Policy Implemented: The Commission developed a documented policy governing FFATA sub-award data entry, review, and approval. The policy establishes the following: • The Financial Technician is responsible for entering all FFATA sub-award data and must confirm that reported amounts include direct program costs and administrative costs allocable to the sub-award. • The Financial Specialist Senior is required to review all FFATA entries for accuracy and completeness. The Financial Specialist will document their review. This step is the specific control that was absent during the audit period. • Documentation of each review and approval must be retained. Purpose: To document SCO Corrective Action Plan. Source: Ethan Draves, Financial Specialist, Pr. Tickmark Legend: Agrees with the agency response provided in Section 2815. Corrective action contains all requirements required by 2 CFR 200.511(c) (contact name, corrective action, anticipated completion, and an explanation if the auditee disagrees). Agency didn't specifically include if they agree or disagree with the finding Anticipated Corrective Action Date: The Commission issued a memorandum to LSO on 06/18/2026 identifying the revisions made to the FFATA reports and providing the policy. That memorandum is incorporated by reference into this response. This finding and corrective action is completed. Responsible for Corrective Action: Vicki Yanzuk, Operations Manager Vicki.yanzuk@aging.idaho.gov 208-577-2847

View Audit 414614

Finding 1239899 (2025-002)

Material Weakness 2025

Innercity Muslim Action Network

IL

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties § 200.303

Management will review and improve controls in the patient intake process to ensure that information necessary to document sliding fee discount program eligibility is being obtained from patients and retained as determined necessary to meet the requirements health centers program.Person(s) Responsib...

Management will review and improve controls in the patient intake process to ensure that information necessary to document sliding fee discount program eligibility is being obtained from patients and retained as determined necessary to meet the requirements health centers program.Person(s) Responsible: Katrina King, CFO Timing for Implementation: December 31, 2026

View Audit 414533

Finding 1239898 (2025-002)

Material Weakness 2025

Pace Center for Girls, Inc. and Affiliates

FL

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303 § 200.512

Findings Relating to Financials Statement: Finding 2025-002 – Late Filing SUGGESTED CORRECTIVE ACTION PLAN ON LATE FILING Planned Corrective Actions Management will implement a formal Single Audit filing calendar that identifies all statutory deadlines for Federal Single Audit (FAC) and Florida Sing...

Findings Relating to Financials Statement: Finding 2025-002 – Late Filing SUGGESTED CORRECTIVE ACTION PLAN ON LATE FILING Planned Corrective Actions Management will implement a formal Single Audit filing calendar that identifies all statutory deadlines for Federal Single Audit (FAC) and Florida Single Audit submissions, including interim milestones for close, audit fieldwork, report issuance, and filing. The Controller will be assigned to oversee audit coordination, monitor progress against deadlines, and ensure timely submission of all required reporting packages and certifications. Management will implement a submission checklist to verify completeness of the reporting packages prior to submission and will retain documentation evidencing timely filing with both the Federal Audit Clearinghouse and the Florida Auditor General. Management will accelerate year‑end close and audit preparation to allow sufficient time for review and filing prior to statutory deadlines. In addition to the audit filing status being periodically communicated to Executive Leadership Team, the Chair of the Audit Committee and the Chair of the Finance Committee, the calendar will also be shared going forward to enhance governance to support oversight and accountability. Anticipated Completion Date: 09/15/2026 Responsible Person/Title: April Dobes, CFO Management Statement: Management believes these actions will prevent recurrence and ensure timely filing of future Federal and Florida Single Audits.

View Audit 414525

Finding 1239802 (2025-007)

Material Weakness 2025

Floyd County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332

FINDING 2025-007 Finding Subject: COVID-19 - State and Local Fiscal Recovery Funds - Subrecipient Monitoring Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Officials: We concur with the fi...

FINDING 2025-007 Finding Subject: COVID-19 - State and Local Fiscal Recovery Funds - Subrecipient Monitoring Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The identified material weakness of SUBRECECIPIENT MONITORING has been recognized, confirmed, and accepted. The form of reporting contains language that formed differing thoughts as the County documented the Subrecipient report to the County Commissioners via a Public meeting, however, SBOA’s evaluation was to strengthen internal controls to ensure financial and performance reports are timely and accurate complying with the requirement of the Treasury. All Subrecipient awards from the Dept. of Treasury have been distributed in 2025, however, the Corrective Action Plan by the County is to ensure Compliance with each and every detail of Federal Awards in the future, by obtaining necessary subrecipient financial and/or performance reports and including a secondary review of the documents by someone other than the person who obtained the reports. Anticipated Completion Date: The anticipated completion date of the Corrective Action Plan identified above will occur September 30, 2026 reporting as the exposure of this finding-material weakness, is being addressed.

View Audit 414495

Finding 1239801 (2025-006)

Material Weakness 2025

Floyd County

IN

Internal Control / Segregation of Duties § 200.1 § 200.303

FINDING 2025-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Officials: We concur with the find...

FINDING 2025-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The corrective action plan provided in FY 2025 was enacted and reviews did occur as committed to in FY 2024 Audit review and Corrective Action Plan. As stated in 2025 Corrective Action Plan for Audit Year 2024, the review was not effective in detecting and correcting previously enacted errors or misreported values in submitted reports. These previous reports have been “locked” from modifications and cannot be amended in future periods. The Commissioners did appoint the Chief Operations Officer and Chief Financial Officer to review future reporting for compliance. This move became effective in August 2025. The internal controls process has been strengthened with both positions collaborating on and reviewing for accuracy and required timely reporting. The final step of the internal control process is to have the President of the Commissioners review and submit the final quarterly reports. The Quarter III & IV FY 2025 is identified in the finding with 3 project errors $21,693. The CAUSE as identified on the Audit Report states “The County’s oversight process for filing the P&E reports did not detect errors. The errors were the result of including expenditures from the incorrect time periods.” The strengthened internal controls (The Chief Operations Officer and Chief Financial Officer will independently review the reporting and documentation and each will sign off on signifying their review and approval of submissions) are to ensure that all values presented to the Dept of Treasury are accurately reported and vetted with the local County reports thru the County Auditor’s Office. The P&E reports are reflective of the time period of payment, to ensure the Auditor records agree with the Treasury reporting and not timed to the completion/submission of the payment requests. All future efforts will be directed to compliance with the recommendations and requirements of the Treasury reporting. Floyd County agrees with the RECOMMENDATION as provided within the Audit Report – Strengthening the County’s system of internal controls to provide for segregation of duties in the preparation and review of federal reports and providing the Treasury with complete and accurate information for the P&E reports. Anticipated Completion Date: The anticipated completion date of the Corrective Action Plan identified above will occur September 30, 2026 reporting as the exposure of this finding-weakness, is being addressed.

View Audit 414495

Finding 1239800 (2025-005)

Material Weakness 2025

Floyd County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

FINDING 2025-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Off...

FINDING 2025-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Floyd County has concurred with the material weakness finding and has accepted the recommendation provided of “we recommend that management of the County establish a proper system of internal controls and develop procedures to ensure that property and services are properly procured and that contractors are not suspended, debarred or otherwise excluded prior to entering into any contracts or subawards.” Floyd County will present all appropriate Requests for Proposal to the Commissioners for approval, publish in local arenas as required by statute, receive bids by defined deadlines, present to Commissioners for opening in a public setting, take under review with the County Attorney, and award according to statute timely. Dept of Treasury-Covid 19 funds, were paper files out for scanning and the County was unable to retrieve the specifics to support all needed functions requested during the Audit period. Documentation of past and future actions will be maintained in electronic retrievable format. All actions recommended and produced in this Corrective Action Plan have been, and will be adhered to for transparency, efficiency, and ethically. Anticipated Completion Date: The anticipated completion date of the Corrective Action Plan identified above will occur September 30, 2026 reporting as the exposure of this finding-weakness, is being addressed.

View Audit 414495

Finding 1239799 (2025-004)

Material Weakness 2025

Floyd County

IN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303

FINDING 2025-004 Finding Subject: Highway Planning and Construction - Procurement Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corre...

FINDING 2025-004 Finding Subject: Highway Planning and Construction - Procurement Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corrective Action Plan for this identified material weakness is first to recognize that strengthened internal controls will reduce/eliminate non-compliance submissions. Thereby resulting in potential loss of Federal awards to the County of Floyd. All Highway Planning Construction procurement procedures comply with State Statute. Floyd County will issue Request for Proposals are required and directed by Statute, requirements and deadlines are reviewed by Chief Operations Officer, reviewed by legal counsel and Commissioners, submitted for advertisement, sealed bids are receivedpresented to the Commissioners, opened and recorded in a Commissioner public meeting, taken under review and decisions are announced at a later Commissioner public meeting. Award letters are issued. Compliance to federal award reimbursements are completed and submitted to INDOT for processing. Floyd County has and will continue to comply with all Federal Award compliance requirements and embrace the recommendations of State Board of Accounts Internal Controls review by having the prepared documentation to INDOT reviewed by the Commissioners Chief Financial Officer and signed off on. Moving forward with the strengthened internal controls, the LPA Selection Checklist will be completed by the Chief Operations Officer – reviewed and authorized (signature) by the Chief Financial Officer prior to submission. Anticipated Completion Date: The anticipated completion date of the Corrective Action Plan identified above will occur September 30, 2026 reporting as the exposure of this finding-weakness, is being addressed.

View Audit 414495

Finding 1239798 (2025-003)

Material Weakness 2025

Floyd County

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.402 § 200.403 § 200.405

FINDING 2025-003 Finding Subject: Highway Planning and Construction- Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Officia...

FINDING 2025-003 Finding Subject: Highway Planning and Construction- Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corrective Action Plan for this identified material weakness modified opinion, is first to recognize that strengthened internal controls will reduce/eliminate non-compliance submissions, thereby resulting in potential loss of Federal awards to the County of Floyd. The Commissioners have realigned and separated the Operations and Financial functions of Operations, to ensure greater attention to compliance. The identified material weakness with modified opinion occurred prior to the County’s realignment. It is desirous of the Floyd County Commissioners that compliance to all federal/state/and local awards are strictly adhered to and the separation of Operations and Finance strengthen this commitment. The Internal Controls will require that both the Chief Operations Officer and Chief Financial Officer review and sign as approval, ensuring that cross-referencing ledger expenditures for filing of reimbursement to Federal awards are compliant. The process will also ensure that any duplication of any reimbursements are eliminated. Anticipated Completion Date: The anticipated completion date of the Corrective Action Plan identified above will occur September 30, 2026 reporting as the exposure of this finding-weakness, is being addressed. Commissioners actions to ensure compliance and oversight were strengthened with the separation of Operations and Finance.

View Audit 414495

Finding 1239797 (2025-001)

Material Weakness 2025

Meriwether County Board of Education

GA

Subrecipient Monitoring Reporting Special Tests & Provisions § 200.303

FA 2025-01 Internal Controls over Wage Rate Requirements Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Repeat of Prior Year Finding: Description: Special Tests and Provision...

FA 2025-01 Internal Controls over Wage Rate Requirements Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Repeat of Prior Year Finding: Description: Special Tests and Provisions Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425U210012 (Year: 2022) FA 2024-001 Description: A review of construction-related expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating to ensure that Wage Rate Requirements were followed appropriately. Corrective Action Plans: The Meriwether County School District is committed to maintaining full compliance with the Davis-Bacon Act and related Federal wage requirements for all construction projects funded with Federal dollars. To ensure compliance, we are implementing clear, documented procedures to verify that all construction-related contracts include the appropriate wage provisions and that certified payroll records are submitted weekly and in a timely manner by all contractors and subcontractors. The following steps outline how the district will develop, implement, and monitor these procedures: Development and Implementation Procedures 1. Contract Template Updates All standard construction contract templates will be updated to include Davis-Bacon prevailing wage rate requirements, certified payroll provisions, and enforcement language. 2. Inclusion in Bid Documents and RFPs All bid solicitations and RFPs for federally funded construction projects will explicitly reference the applicable Federal wage determinations and required payroll documentation. 3. Pre-Award Contractor Communication Contractors will be notified in writing of their obligations under the Davis-Bacon Act during the bid process and again at contract award. 4. Pre-Construction Orientation Pre-construction meetings will be held with contractors and subcontractors to review Davis-Bacon requirements, wage determinations, and payroll submission expectations. Monitoring and Enforcement Procedures 1. Certified Payroll Collection Contractors will be required to submit certified payrolls weekly for each week of work performed. A checklist and calendar will be maintained by the project manager to track submissions. 2. Payroll Verification Process Submitted certified payrolls will be reviewed for completeness, accuracy, and compliance with wage rates. Spot checks (e.g., worker interviews or site visits) will be conducted periodically. 3. Centralized Document Storage All certified payrolls and compliance records will be stored in a centralized, secure digital file system accessible by authorized district staff and available for audit or federal review. 4. Compliance Reporting and Follow-Up Any instances of non-compliance will be documented and addressed promptly. Corrective actions may include written warnings, payment withholdings, or notification to oversight agencies. 5. Internal Audits and Staff Training The district' s Federal Programs Director will conduct internal quarterly audits as necessary when Federal funds are being used to verify proper procedures are being followed, and ongoing training will be provided to staff involved in procurement, contracting, and facilities management. By implementing these procedures, the district will ensure that all federally funded construction contracts fully comply with applicable wage laws and that payroll records are collected, reviewed, and maintained in a timely and transparent manner. Regular monitoring and staff accountability will help ensure continued legal compliance and project integrity. Estimated Completion Date: June 30, 2025 Contact Person: Carrie Chambers, Federal Programs Director Telephone: 706-441-0601 Email: carrie.chambers@mcssga.org

View Audit 414493

Finding 1239758 (2025-002)

Material Weakness 2025

San Diego County Air Pollution Control District

CA

Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303

Type of Finding: Material Weakness in Internal Control over Compliance Division: Support Services Responsible Official: Chief, Support Services Target Completion Date: June 30, 2026 Status: In Progress 1. Summary of the Finding The FY 2024‑25 Single Audit identified deficiencies in internal controls...

Type of Finding: Material Weakness in Internal Control over Compliance Division: Support Services Responsible Official: Chief, Support Services Target Completion Date: June 30, 2026 Status: In Progress 1. Summary of the Finding The FY 2024‑25 Single Audit identified deficiencies in internal controls over the District’s cash management practices for federal grants under ALN 66.001 and 66.039. Specifically, the District did not retain evidence showing that drawdown requests were reviewed and approved by the appropriate individual prior to submission. This control lapse occurred for all tested drawdowns and represents a material weakness in internal control over compliance. 2. Root Cause The District’s procedures for processing payment drawdowns did not require or document review and approval prior to submission. The lack of a formalized and documented approval step resulted in an incomplete audit trail and insufficient compliance documentation. 3. Corrective Action Plan The District will strengthen internal control over federal grant cash management by implementing formal approval, documentation, and oversight requirements for all drawdown submissions. A. Implement Formal Drawdown Review and Approval Procedures B. Establish Documentation and Retention Requirements C. Monitoring and Quality Assurance 4. Monitoring & Verification • The Chief of Support Services will oversee implementation and continuous compliance. • Compliance will be verified through quarterly internal reviews and a year‑end checklist confirming approval documentation for every drawdown. • All results will be retained and made available for future audits. 5. Expected Outcome These corrective actions will: • Ensure drawdown submissions are accurate, reviewed, and compliant with federal requirements. • Establish a complete audit trail documenting proper oversight. • Strengthen internal control over federal cash management and prevent future findings. • Reduce risk of inaccurate or unauthorized drawdowns and ensure sustained compliance with 2 CFR Section 200.303(a).

View Audit 414470

Finding 1239734 (2025-001)

Material Weakness 2025

New Beginnings

WA

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Finding Reference Number: 2025-001 – Internal Control over Compliance with Indirect Costs and Earmarking Requirements Corrective Action: Going forward, New Beginnings’ management will ensure that review of all invoices and related calculations are documented and retained. Projected Completion Date: ...

Finding Reference Number: 2025-001 – Internal Control over Compliance with Indirect Costs and Earmarking Requirements Corrective Action: Going forward, New Beginnings’ management will ensure that review of all invoices and related calculations are documented and retained. Projected Completion Date: December 31, 2026

View Audit 414441

Finding 1239731 (2025-008)

Material Weakness 2025

City of Shreveport

LA

Procurement, Suspension & Debarment § 200.303

The Purchasing Agent will ensure that the contract vendor(s) are not suspended or debarred using the data from SAM.GOV and Louisiana Secretary of State websites. The search results will be included in the files. This will ensure that the City of Shreveport is following the federal funding procuremen...

The Purchasing Agent will ensure that the contract vendor(s) are not suspended or debarred using the data from SAM.GOV and Louisiana Secretary of State websites. The search results will be included in the files. This will ensure that the City of Shreveport is following the federal funding procurement requirements. Responsible Person: Sheila Faour, Director of Finance Anticipated Completion Date: September 30, 2026

View Audit 414438

Finding 1239730 (2025-007)

Material Weakness 2025

City of Shreveport

LA

Reporting § 200.1 § 200.303

The City does have sufficient internal controls over ARP reporting. Reports submitted matched the 2025 cumulative expenditures at the time that reporting was due. However, as is always the case with year-end invoices for the fourth quarter 2025 reporting period were processed after the report due da...

The City does have sufficient internal controls over ARP reporting. Reports submitted matched the 2025 cumulative expenditures at the time that reporting was due. However, as is always the case with year-end invoices for the fourth quarter 2025 reporting period were processed after the report due date and updated on our internal ARP spending tracking. Because the Treasury Department does not have a process to amend report submissions, the amounts were included in the next period (1st quarter 2026) report. Responsible Person: Sheila Faour, Director of Finance Anticipated Completion Date: September 30, 2026

View Audit 414438

Finding 1239723 (2025-002)

Material Weakness 2025

Jewish Family Services

OH

Reporting § 200.303 § 200.510 § 200.518

Finding Number: 2025-002 Condition: The Organization failed to accumulate all expenditures of federal awards into their SEFA resulting in an understatement of expenditures on their 2025 SEFA. Planned Corrective Action: Management has implemented a formal SEFA preparation checklist that includes reco...

Finding Number: 2025-002 Condition: The Organization failed to accumulate all expenditures of federal awards into their SEFA resulting in an understatement of expenditures on their 2025 SEFA. Planned Corrective Action: Management has implemented a formal SEFA preparation checklist that includes reconciliation of total federal expenditures to the general ledger and grant records. This includes establishing a control to identify all federal awards by ALN, including pass-through funding, prior to SEFA finalization and enhanced management review procedures to include verification of completeness and accuracy. Additionally, management will coordinate with program personnel to ensure all sources of federal funding are captured. Contact Person Responsible for Corrective Action: Justin Fisher, Senior Director of Accounting Anticipated Completion Date: August 31, 2026

View Audit 414435

Finding 1239709 (2025-006)

Material Weakness 2025

Charter Township of Redford

MI

Matching / Level of Effort / Earmarking Cash Management Material Weakness § 200.303

Finding Number: 2025-006 Condition: The Township did not have the appropriate controls in place to ensure reports and reimbursement requests that were required to be submitted under the grant were complete and accurate as well as ensuring the matching requirement was properly reviewed. Planned Corre...

Finding Number: 2025-006 Condition: The Township did not have the appropriate controls in place to ensure reports and reimbursement requests that were required to be submitted under the grant were complete and accurate as well as ensuring the matching requirement was properly reviewed. Planned Corrective Action: The Township will update the Grant Policy to include a requirement for dual review on all grant reporting. Contact person responsible for corrective action: Finance Director Anticipated Completion Date: 3/31/2026

View Audit 414415

Finding 1239705 (2025-001)

Material Weakness 2025

Region Nine Development Commission

MN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2025-001 Federal Awards Internal Control CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Commission will review policies and procedures to ensure compliance with the Uniform Gui...

2025-001 Federal Awards Internal Control CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Commission will review policies and procedures to ensure compliance with the Uniform Guidance. Official Responsible for Ensuring CAP: Jessica Beyer, Deputy Director, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: June 30, 2026 Plan to Monitor Completion of CAP: The Board of Directors will be monitoring this corrective action plan. Jessica Beyer Deputy Director

View Audit 414405

Finding 1239655 (2025-004)

Material Weakness 2025

9/11 Day

CA

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.332

Federal Agency Name: Corporation for National and Community Service Federal Financial Assistance Listing #94.012 Program Name: September 11th National Day of Service and Remembrance Grants Subrecipient Monitoring Material Weakness in Internal Control over Compliance and Material Noncompliance Findin...

Federal Agency Name: Corporation for National and Community Service Federal Financial Assistance Listing #94.012 Program Name: September 11th National Day of Service and Remembrance Grants Subrecipient Monitoring Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Subawards did not contain minimum required elements in accordance with 2 CFR 200.332. The organization did not consider all suggested elements when evaluating subgrantee’s fraud risk and risk of noncompliance with subaward in accordance with 2 CFR 200.332(c). Documentation couldn’t be provided to substantiate whether suspension and debarment was considered prior to awarding subgrant. The organization required the subgrantee to complete performance reports, however, did not require completion of a financial report in accordance with 2 CFR 200.332(e)(1). The organization did not consider whether subgrantee was required to be audited and therefore did not review whether subgrantee had deficiencies. Corrective Action Plan: Management agrees with the finding and has begun implementing enhanced subrecipient monitoring procedures designed to address each of the identified compliance requirements. Subaward agreements will be revised to include the applicable information and terms required by 2 CFR §200.332. Prior to issuing subawards, management will verify and retain documentation of each prospective subrecipient's suspension and debarment status and will determine whether the subrecipient is subject to Single Audit requirements. Management will review available audit information, including identified findings or deficiencies, when applicable. Management is also enhancing its pre-award risk assessment process to evaluate each prospective subrecipient's risk of noncompliance with the federal subaward. The revised process will incorporate documented risk factors, including prior experience with the same or similar subawards, results of previous audits or other available financial oversight information, personnel and systems used to administer federal awards, and other factors relevant to the subrecipient's ability to comply with federal requirements. The results of the risk assessment will be documented and used to determine the appropriate level and nature of subrecipient monitoring. Subrecipients will be required to submit both programmatic and financial reports during the period of performance. Management will document its review of required reports and will perform additional monitoring, including desk reviews or other procedures, as appropriate based on assessed risk and performance. These procedures will be incorporated into the organization's documented subrecipient monitoring process and retained with the applicable grant records. Responsible Individuals: David Paine - President, Dominique Carver – Operations Director, Miranda Cirtwell – Controller Anticipated Completion Date: February 15, 2026

View Audit 414322

Finding 1239654 (2025-003)

Material Weakness 2025

9/11 Day

CA

Subrecipient Monitoring Reporting Material Weakness § 200.303 § 200.328 § 200.329

Federal Agency Name: Corporation for National and Community Service Federal Financial Assistance Listing #94.012 Program Name: September 11th National Day of Service and Remembrance Grants Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Rep...

Federal Agency Name: Corporation for National and Community Service Federal Financial Assistance Listing #94.012 Program Name: September 11th National Day of Service and Remembrance Grants Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Reporting of information on subawards as required by the Federal Funding Accountability and Transparency Act of 2006 (FFATA) was not completed for each of the four subrecipients in which pass through funds exceeded $30,000. Corrective Action Plan: Management agrees with the finding and has implemented procedures to ensure that applicable subawards are identified and reported in accordance with Federal Funding Accountability and Transparency Act (FFATA) requirements. Management will review subawards at the time of award to determine whether federal reporting requirements apply, complete required reporting within the applicable reporting period, and retain documentation supporting completion of the reporting. Responsibility for monitoring and completing required FFATA reporting has been incorporated into the organization's federal grant administration procedures. Responsible Individuals: David Paine - President, Dominique Carver – Operations Director, Miranda Cirtwell – Controller Anticipated Completion Date: December 15, 2025

View Audit 414322

Finding 1239653 (2025-002)

Material Weakness 2025

9/11 Day

CA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.318 § 200.327

Federal Agency Name: Corporation for National and Community Service Federal Financial Assistance Listing #94.012 Program Name: September 11th National Day of Service and Remembrance Grants Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance and Material Noncom...

Federal Agency Name: Corporation for National and Community Service Federal Financial Assistance Listing #94.012 Program Name: September 11th National Day of Service and Remembrance Grants Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The organization’s procurement policy is missing required provisions in accordance with 2 CFR 200.318. For each of the 3 vendors selected for testing there was no documentation retained to support the rationale for the method of procurement. Additionally, the Organization did not retain supporting documentation to substantiate whether consideration was taken whether the vendor was suspended or debarred from doing business with the federal government prior to entering the covered transaction for each of the 3 vendors selected for testing. Corrective Action Plan: Management agrees with the finding and has revised its procurement policies and procedures to strengthen compliance with federal procurement requirements. The organization's Procurement Policy has been updated to incorporate applicable requirements of 2 CFR Part 200, including requirements governing procurement methods, noncompetitive procurements, conflicts of interest, contractor oversight, and suspension and debarment. Management has also implemented a standardized Sole Source Justification and Procurement Record for noncompetitive procurements. The record requires identification of the applicable basis for noncompetitive procurement under 2 CFR §200.320(c), documentation of the programmatic need and procurement rationale, consideration of available alternatives and applicable market research, documentation supporting cost or price reasonableness, suspension and debarment verification when applicable, and required internal approvals. Supporting documentation will be retained with the procurement record. For covered transactions subject to federal suspension and debarment requirements, management will verify the prospective contractor's exclusion status prior to entering into the transaction and retain dated evidence of the verification. Procurement documentation and required compliance reviews will be completed and retained prior to contract execution.

View Audit 414322

Finding 1239646 (2025-002)

Material Weakness 2025

Oakland Livingston Human Service Agency

MI

Subrecipient Monitoring § 200.303

The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task ...

The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task to the Assistant Director for Financial Compliance to ensure that reporting is completed to the FFATA Reporting System FSRS.

View Audit 414305

Finding 1239644 (2025-001)

Material Weakness 2025

Oakland Livingston Human Service Agency

MI

Subrecipient Monitoring § 200.303

The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task ...

The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task to the Assistant Director for Financial Compliance to ensure that reporting is completed to the FFATA Reporting System FSRS.

View Audit 414305

Corrective Action Plans

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