Corrective Action Plans

Finding 1155988 (2024-002)

Material Weakness 2024

City of Richmond

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2024-002 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Federal Agency: Department of the Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Number and Year(o...

FINDING 2024-002 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Federal Agency: Department of the Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Number and Year(or Other Identifying Numbers): FY2021 Pass-Through Entity: Direct Grant Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Other Matters Condition Prior to entering into subawards and covered transactions with State and Local Fiscal Recovery Funds (SLFRF) award funds, recipients are required to verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. "Covered transactions" include, but are not limited to, contracts for goods and services awarded under a non-procurement transaction (i.e., grant agreement) that are expected to equal or exceed $25,000. The verification is to be done by checking the Excluded Parties List System (EPLS), collecting a certification from that person, or adding a clause or condition to the covered transaction with the executives of a prospective vendor. A sample of five covered transactions, totaling $667,753, that equaled or exceeded $25,000 paid from SLFRF funds was selected for testing. For one of the transactions tested in the amount of $98,583, the City did not retain documentation showing that they verified that the vendor was not suspended or debarred from receiving federal funds prior to issuing the payment. Context The City had not designed or implemented effective policies and procedures to verify that contractors were not suspended or debarred, or otherwise excluded from participating in federal programs prior to entering into covered transactions using SLFRF funds. While a control process was in place, it did not ensure that all vendors were not suspended or debarred from receipt of federal grant funds for goods and services. Contact Person Responsible for Corrective Action: Tracy McGinnis - Controller Contact Phone Number and Email Address: 765-983-7222; tmcginnis@richmondindiana.gov Views of Responsible Officials: We concur with the finding. INDIANA STATE BOARD OF ACCOUNTS 24 Description of Corrective Action Plan: The City will include a suspension and debarment clause into our federal contracts with vendors receiving federal funds going forward. Responsible Party and Timeline for Completion: The Controller, Deputy Controller and the Director of Strategic Initiatives will collaborate on a process for the Corrective Action to be implemented in January 2026 for the next fiscal year.

View Audit 368457

Finding 1155972 (2024-003)

Material Weakness 2024

Town of Zionsville

IN

Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303

Finding 2024-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Contact Person Responsible for Corrective Action: Cindy Poore Contact Phone Number and Email Address: 317-733-2809, cpoore@zionsville-in.gov Views of Responsible Officials: We concur with the find...

Finding 2024-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Contact Person Responsible for Corrective Action: Cindy Poore Contact Phone Number and Email Address: 317-733-2809, cpoore@zionsville-in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Below is the process for submitting required grant reporting. 3. The Director will input the required information 4. Prior to submission of the report, the Director will have the Deputy Director verify the information that has been entered against the supporting documentation. 5. The Deputy Director will let the Director know if it is ok to submit the report. 6. The Director will submit and print a completed submission document that the Deputy Director will verify again. 7. The Deputy Director and Director will both sign and date the completed report. 8. This will be filed for audit purposes. Anticipated Completion Date: This is already taking place. The 2025 filing in April followed this process.

View Audit 368381

Finding 1155971 (2024-002)

Material Weakness 2024

Town of Zionsville

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.214 § 200.303

Finding 2024-002 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Contact Person Responsible for Corrective Action: Cindy Poore Contact Phone Number and Email Address: 317-733-2809, cpoore@zionsville-in.gov Views of Responsible Officials: We concur with the finding. Descri...

Finding 2024-002 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Contact Person Responsible for Corrective Action: Cindy Poore Contact Phone Number and Email Address: 317-733-2809, cpoore@zionsville-in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Town will begin checking the EPLS system for all vendors receiving federal dollars. This will be part of the new purchasing policy that is being created for the Town. The Finance and Records Dept. will work with the Department Head receiving federal dollars to check the chosen vendor’s suspension and debarment status prior to proceeding with the project. Documentation verifying the check will be saved for audit purposes. Anticipated Completion Date: We will immediately begin checking the EPLS system for vendors receiving federal dollars. The new purchasing policy should be completed by September 2025.

View Audit 368381

Finding 1155878 (2024-004)

Material Weakness 2024

Town of Frankton

IN

Internal Control / Segregation of Duties § 200.303

FINDING 2024-004 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Contact Person Responsible for Corrective Action: Timothy Detrick – Clerk-Treasurer Contact Phone Number and Email Address: treasurer@townoffrankton.in.gov Views of Responsible Officials: Concur with...

FINDING 2024-004 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Contact Person Responsible for Corrective Action: Timothy Detrick – Clerk-Treasurer Contact Phone Number and Email Address: treasurer@townoffrankton.in.gov Views of Responsible Officials: Concur with the finding Description of Corrective Action Plan: I will learn more about Federal Reporting requirement, so I can report and give correct totals to the correct agencies. Once I have a good understanding, I will then train a clerk and council member so then we have oversight and internal controls over that reporting. Anticipated Completion Date: End of 2025 Date December 31st, 2025

View Audit 368263

Finding 1155877 (2024-003)

Material Weakness 2024

Town of Frankton

IN

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

FINDING 2024-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Timothy Detrick – Clerk-Treasurer Contact Phone Number and Email Address: treasurer@townoffrankton.in.gov Views of Res...

FINDING 2024-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Timothy Detrick – Clerk-Treasurer Contact Phone Number and Email Address: treasurer@townoffrankton.in.gov Views of Responsible Officials: Concur with the finding Description of Corrective Action Plan: I’ve already spoken with our Council President regarding the creation of an ordinance to establish a formal Procurement Policy, that mimics state law that’s already established. This ordinance will ensure that all new contracts entered into by the Town comply with Build America, Buy America (BABA) requirements. The ordinance will also ensure that the Town verifies both current and prospective vendors through the SAM.gov website to confirm their eligibility to receive federal funding. The ordinance will have in it that BABA must be follow and the town will verify that the contract is in good standing with the state but checking the SAM.gov website. Once check an affidavit will be made stating that that are in good standing, and signed by the council president and Clerk-Treasurer. Anticipated Completion Date: End of 2025 Date December 31st, 2025 INDIANA STATE

View Audit 368263

Finding 1155835 (2024-002)

Material Weakness 2024

Bay County, Florida

FL

Cash Management Subrecipient Monitoring Eligibility § 200.303

Finding Number: 2024-002 Planned Corrective Action: To prevent future reporting deficiencies, the County will implement additional review processes, including but not limited to review by the Clerk of Court Board Finance Office, of the payroll costs submitted with the reimbursement requests. Any rev...

Finding Number: 2024-002 Planned Corrective Action: To prevent future reporting deficiencies, the County will implement additional review processes, including but not limited to review by the Clerk of Court Board Finance Office, of the payroll costs submitted with the reimbursement requests. Any reviews will be documented with an approval via a formal email confirmation. Anticipated Completion Date: 10/1/2025 Responsible Contact Person: Katy Nail

View Audit 368223

Finding 1155834 (2024-001)

Material Weakness 2024

Bay County, Florida

FL

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding Number: 2024-001 Planned Corrective Action: For future quarterly Federal Emergency Agency Reports, the County will implement a formal review and documentation process, including signature, to ensure compliance and prevent over or under-reporting of qualified expenses. Anticipated Completion ...

Finding Number: 2024-001 Planned Corrective Action: For future quarterly Federal Emergency Agency Reports, the County will implement a formal review and documentation process, including signature, to ensure compliance and prevent over or under-reporting of qualified expenses. Anticipated Completion Date: 10/1/2025 Responsible Contact Person: Katy Nail

View Audit 368223

Finding 1155733 (2024-001)

Material Weakness 2024

Baycare Health System, Inc. and Affiliates

FL

Reporting § 200.303

The grant accounting and SEFA preparation process will be refined, improved and documented. Internal resources will be reallocated to ensure sufficient coverage of these processes, and the primary accountability and oversight will shift to System Accounting. Management will ensure that in preparatio...

The grant accounting and SEFA preparation process will be refined, improved and documented. Internal resources will be reallocated to ensure sufficient coverage of these processes, and the primary accountability and oversight will shift to System Accounting. Management will ensure that in preparation of the SEFA, (1) a team member will assemble the initial reconciliation, (2) management will review the initial reconciliation and review the consolidation from all BayCare entities to the combined SEFA, (3) A final review will be conducted by the Director of Accounting. Sign-off from each preparer/reviewer shall be required. Meetings will be conducted as needed with departments outside of Hospital Finance to ensure completeness and accuracy of data. Anticipated completion date of Q1 2026.

View Audit 368032

Finding 1155706 (2024-001)

Material Weakness 2024

Children's Hospital Colorado

CO

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

We agree with the finding that internal controls were not sufficient to maintain compliance with federal procurement standards under Title 2, Subtitle A, Chapter II, Part 200, Subpart D, 200.318 to 200.327 for a non-federal entity. However, the funds were expended for the intended purpose of the fed...

We agree with the finding that internal controls were not sufficient to maintain compliance with federal procurement standards under Title 2, Subtitle A, Chapter II, Part 200, Subpart D, 200.318 to 200.327 for a non-federal entity. However, the funds were expended for the intended purpose of the federal award. The Health System is committed to implementing internal controls to ensure procurement related to federal awards follow 2 CFR section 200.318 to 200.327. The Health System will create a procurement policy to ensure it complies with the requirements of 2 CFR section 200.318 through 200.327, that includes the written standards of conduct covering conflicts of interest, governing the actions of its employees who select, award and administer procurement contracts. This policy will include procedures to ensure proper procurement for small purchases to ensure sufficient price quotations are obtained from the required number of qualified sources, proper sealed bids or proposals are obtained through public advertising, an appropriate cost or price analysis is performed for procurement actions exceeding the simplified acquisition threshold, documentation is retained, and proper oversight is exercised to demonstrate compliance with 2 CFR section 200.318 through 200.327. Contact Person: Daniel Cooper, Vice President of Finance and Accounting Expected Completion Date: December 31, 2025

View Audit 367999 Questioned Costs: $1

Finding 1155696 (2024-002)

Material Weakness 2024

Adaptive Performance Center

MT

Internal Control / Segregation of Duties § 200.303

New fiscal policies and procedures were implemented beginning in July 2025 to insure management oversight in the review and approval process of payments and disbursements.

View Audit 367980

Finding 1155683 (2024-002)

Material Weakness 2024

City of South Bend

IN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Finding 2024-002 Information on the federal program: Subject: Home Investment Partnership Program – Internal Controls Federal Agency: Department of Housing and Urban Development Federal Program: Home Investment Partnership Program Assistance Listing Number: 14.239 Pass-Through Entity: N/A - Direct G...

Finding 2024-002 Information on the federal program: Subject: Home Investment Partnership Program – Internal Controls Federal Agency: Department of Housing and Urban Development Federal Program: Home Investment Partnership Program Assistance Listing Number: 14.239 Pass-Through Entity: N/A - Direct Grant Compliance Requirement: Special Tests and Provisions - Underwriting Requirements Audit Findings: Significant Deficiency Condition: The Consortium did not have a documented review control in place to ensure the underwriting calculation was prepared, reviewed, and maintained. Context: In a sample of three, the following items were noted: • For the first selection, project underwriting support was not available. The underwriting calculation was prepared by a former employee. Review of the calculation was also performed by a former employee. The Consortium does not have record of the calculation. • For the second selection, the underwriting calculation did not have formal sign off by the reviewer. Only the preparer signed the calculation. • For the third selection, the underwriting calculation did not have formal sign off by the preparer. Only the reviewer signed the calculation. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will implement a system of internal controls to ensure the required underwriting calculations are prepared, reviewed, and maintained. Responsible Party and Timeline for Completion: The Consortium Director (or their designee) and the Federal Grant Administrator are responsible for implementation, which will go into effect immediately.

View Audit 367949

Finding 1155667 (2024-005)

Material Weakness 2024

Nobles County

MN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

2024-005 Reporting Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP; 2024 Pass-Through Agency: Minnesota Department of Human Services Type of Finding: Sign...

2024-005 Reporting Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP; 2024 Pass-Through Agency: Minnesota Department of Human Services Type of Finding: Significant Deficiency in Internal Control over Compliance Award Period: Year Ended December 31, 2024 Recommendation: It is recommended that the Couty implement review procedures to ensure that the reports are submitted timely and accurately, and record of review is kept on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action: Stacie Golomiecki, Community Services Director – Stephani Diekmann, Fiscal Supervisor Planned completion date for corrective action plan: December 31, 2025.

View Audit 367943 Questioned Costs: $1

Finding 1155651 (2024-001)

Material Weakness 2024

The National Dry Bean Council Incorporated

OR

Internal Control / Segregation of Duties Significant Deficiency § 200.303

FINDING 2024-001 Planned Corrective Action USDBC management acknowledges finding 2024-001 made by Rood & Dinis, LLP during its financial statement audit for the fiscal year ended December 31, 2024. USDBC will submit a revised Fraud Prevention Program to FAS for approval. USDBC believes that their cu...

FINDING 2024-001 Planned Corrective Action USDBC management acknowledges finding 2024-001 made by Rood & Dinis, LLP during its financial statement audit for the fiscal year ended December 31, 2024. USDBC will submit a revised Fraud Prevention Program to FAS for approval. USDBC believes that their current internal control framework is appropriately designed to mitigate fraud. Responsible Party Danny Raulerson, Executive Director Completion Date September 30, 2025

View Audit 367915

Finding 1155548 (2024-002)

Material Weakness 2024

American Association of Museums Dba American Alliance of Museums

VA

Procurement, Suspension & Debarment § 200.214 § 200.303

Views of Responsible Officials and Planned Corrective Actions: Management agrees in review of this finding and going forward, Federal independent contractor agreement for Federal awards includes the following clause Re. Debarment and Suspension: Debarment and Suspension (Executive Orders 12549 and 1...

Views of Responsible Officials and Planned Corrective Actions: Management agrees in review of this finding and going forward, Federal independent contractor agreement for Federal awards includes the following clause Re. Debarment and Suspension: Debarment and Suspension (Executive Orders 12549 and 12689). A contract award (see 2 CFR 180.220) must not be made to parties listed on the governmentwide exclusions in the System for Award Management (SAM), in accordance with the OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR part 1986 Comp., p. 189) and 12689 (3 CFR part 1989 Comp., p. 235), “Debarment and Suspension.” SAM Exclusions contains the names of parties debarred, suspended, or otherwise excluded by agencies, as well as parties declared ineligible under statutory or regulatory authority other than Executive Order 12549. The Contractor represents that neither it, nor any of its principals or senior managers, are currently suspended or debarred or otherwise ineligible for award of a grant, contract, or cooperative agreement from the federal government, nor have they been proposed for suspension or debarment. Contractor agrees to notify Recipient immediately if at any point during the performance of work under this Agreement, it is proposed for suspension or debarment by any federal agency. The Excluded Parties List System has recently been consolidated within the System for Award Management at https://www.sam.gov/portal/public/SAM/. In additional action, management has updated its contract and procurement review procedures to include staff certifying selected vendors are not on the SAM.gov excluded parties list. Staff must also provide Finance a screenshot as backup. This item is listed on the Procurement Form as described under the Planned Corrective Actions on finding 2024-001.

View Audit 367850

Finding 1155547 (2024-001)

Material Weakness 2024

American Association of Museums Dba American Alliance of Museums

VA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.320

Views of Responsible Officials and Planned Corrective Actions: Management reviewed its Procurement policy and procedures and found there was a lack of competitive quote documentation for purchases under $100k. Management has updated its procurement procedures to include the addition of a Procurement...

Views of Responsible Officials and Planned Corrective Actions: Management reviewed its Procurement policy and procedures and found there was a lack of competitive quote documentation for purchases under $100k. Management has updated its procurement procedures to include the addition of a Procurement Form. The procurement form is meant to be a high-level checklist where staff must state the price of the good/service being purchased and attach sufficient documentation of quotes from multiple vendors so AAM can ensure its limited resources are being best utilized. Purchases over $100k must include the utilized RFP, received proposals, and analysis of vendor offerings and credentials. Staff must now complete and sign this procurement form and submit it to Finance for final signature and approval. This added Procurement Form and check-and-balance will help ensure that AAM Staff understand their purchasing responsibilities and work to keep the organization in compliance.

View Audit 367850

Finding 1155511 (2024-004)

Material Weakness 2024

Shatterproof A Nonprofit Corporation

CT

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Cash Management Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof implement contro...

Cash Management Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof implement controls to ensure anadequate review process is in place to review reimbursement requests to determine anddocument the request is properly supported and in compliance with the grant agreement. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: State Directors review and approve all invoices prior to submission to the state. Name of the contact person responsible for corrective action: Young Kim Planned completion date for corrective action plan: January 1st, 2025

View Audit 367790

Finding 1155510 (2024-003)

Material Weakness 2024

Shatterproof A Nonprofit Corporation

CT

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

Allowable Costs – Nonpayroll Disbursements Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Sh...

Allowable Costs – Nonpayroll Disbursements Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof ensure internal controls are in place and operating effectively so that when changes in vendors involved in the financial reporting process occur there is an evaluation of the electronic evidence of the performance of internal controls and other data to ensure needed documentation is retained or continues to be accessible in line with their record retention policies and requirements of the grant agreements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April 2024, Shatterproof implemented Bill Spend & Expense (Divvy), a cloud-based platform designed to automate receipt tracking, provide a clear audit trail for expense coding, and support a streamlined approval workflow. Name of the contact person responsible for corrective action: Young Kim Planned completion date for corrective action plan: 4/1/2024

View Audit 367790 Questioned Costs: $1

Finding 1155481 (2024-002)

Material Weakness 2024

City of Jonesboro

IN

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

FINDING 2024-002 Material Weakness-Procurement, Suspension, Debarment Contact Person Responsible for Corrective Action: Brittany Couse Contact Phone Number: 765-677-2014 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Clerk Treasurer's Office will continu...

FINDING 2024-002 Material Weakness-Procurement, Suspension, Debarment Contact Person Responsible for Corrective Action: Brittany Couse Contact Phone Number: 765-677-2014 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Clerk Treasurer's Office will continue to check the System for Awards Management quarterly to verify any contractor is not debarred. Further, the office will now check for contracts that exceed the $25,000 threshold that require such inquiry. Anticipated Completion Date: Immediate

View Audit 367776

Finding 1155477 (2024-001)

Material Weakness 2024

Sullivan County

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.434

FINDING 2024-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Audit Findings: Material Weakness, modified opinion. Contact Person Responsible for Corrective Action: Amy Scarbrough, Sullivan County Au...

FINDING 2024-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Audit Findings: Material Weakness, modified opinion. Contact Person Responsible for Corrective Action: Amy Scarbrough, Sullivan County Auditor Contact Phone Number: (812) 268-4491 Email: ascarbrough@sullivancounty.in.gov Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We understand no allowable cost policy was ever implemented by the County Commissioners and County Council. County officials will work together to make such policy based on Federal Guidelines, which include guidelines that donations not allowable. Expenditures and documentation will be reviewed to verify that future federal funds are not used for donations. Completion Date: March 1, 2026

View Audit 367771 Questioned Costs: $1

Finding 1155467 (2024-003)

Material Weakness 2024

Wisconsin Regional Training Partnership INC

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.201 § 200.303 § 200.327

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding contractual provisions and procurement. Additional training has been provided and completed by management and staff. The fiscal policy manual procurement section will undergo further review by a third party...

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding contractual provisions and procurement. Additional training has been provided and completed by management and staff. The fiscal policy manual procurement section will undergo further review by a third party and if recommended, will be updated and presented to the Finance Committee of the Board of Directors.

View Audit 367749

Finding 1155464 (2024-002)

Material Weakness 2024

Wisconsin Regional Training Partnership INC

WI

Subrecipient Monitoring § 200.303 § 200.332 § 200.521

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding monitoring responsibilities. Additional training has been provided and completed by management and staff. Management has reviewed all monitoring with the subrecipient in good faith efforts.

View Audit 367749

Finding 1155432 (2024-001)

Material Weakness 2024

Semi

CA

Subrecipient Monitoring Reporting § 200.303

Finding Reference Number: 2024-01 Description of Finding: As required by 2 CFR Part 170, Appendix A,, SEMI did not report information on each subaward or amendment of $30,000 or more in federal funds in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) before t...

Finding Reference Number: 2024-01 Description of Finding: As required by 2 CFR Part 170, Appendix A,, SEMI did not report information on each subaward or amendment of $30,000 or more in federal funds in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) before the last day of the month following the month in which the subaward obligation was made or modified. Corrective Action: 1. Update the formal subaward reporting policy with detailed responsibilities, timelines, and review steps.  SEMI’s SAM.gov account administrator will enter the subawards required to be entered in the federal subaward reporting system before the last day of the month following the month in which the subaward obligation was made or modified. This will occur on or soon after the day the subaward is fully executed. 2. Conduct quarterly internal compliance reviews to monitor reporting timeliness and accuracy. Responsible Official: Kevin Bauer (Chief Financial & Business Operations Officer) Melissa Grupen-Shemansky (VP, Technology Communities) Completion Date: Task was completed as of August 22, 2025 Management Response: SEMI concurs with the finding and has implemented the above corrective actions to ensure full compliance with 2 CFR Part 170, Appendix A requirements. Sincerely, Kevin Bauer

View Audit 367721

Finding 1155427 (2024-004)

Material Weakness 2024

Forth Mobility Fund

OR

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

2024-004 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findi...

2024-004 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: Effective September 30, 2024, we established written policies and procedures regarding tracking and reporting first-tier subawards under the Federal Funding Accountability and Transparency Act. Moving forward, we will strengthen these procedures by incorporating an additional review step to ensure compliance with federal special reporting requirements. This added oversight will help maintain accuracy, consistency, and accountability in the reporting process. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: September 30, 2025

View Audit 367713

Finding 1155426 (2024-003)

Material Weakness 2024

Forth Mobility Fund

OR

Cash Management Internal Control / Segregation of Duties Material Weakness § 200.303

2024-003. Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding invoicing for cost-reimbursement related to federal grants which include proper segregation of duties. Explanation of disag...

2024-003. Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding invoicing for cost-reimbursement related to federal grants which include proper segregation of duties. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: Effective October 31, 2024, we implemented proper segregation of duties for preparing and submitting cost-reimbursement invoices related to federal grant awards. Under this procedure, the Grants Accountant prepares the invoice, and the Senior Finance Manager reviews and documents approval in writing. This segregation of duties has been incorporated into our written policies and procedures. In the event of any staffing changes or vacancies, responsibilities are reassigned among available finance staff and contracted accountants to ensure that preparation and review functions remain segregated at all times. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Rachel Pippin, CMA, Senior Finance Manager Plan completion date for corrective action plan: September 30, 2025

View Audit 367713

Finding 1155425 (2024-002)

Material Weakness 2024

Forth Mobility Fund

OR

Subrecipient Monitoring § 200.303 § 200.332

2024-002 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding the contracting and monitoring of subrecipients that are in line with Uniform Guidance requirements, as well as establish or...

2024-002 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding the contracting and monitoring of subrecipients that are in line with Uniform Guidance requirements, as well as establish organizational controls to ensure that such policies and procedures are being followed. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: Effective October 31, 2024, we established procedures for monitoring subrecipients, which include obtaining and reviewing their annual audits. This procedure, implemented late in 2024, remains in practice to date. In 2025, we will strengthen these procedures by: ● Establishing a monitoring plan for each subrecipient based on their assessed level of risk. ● Instituting procedures for formally documenting all monitoring activities. ● Completing risk assessments for past subrecipients to ensure comprehensive oversight. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: November 30, 2025

View Audit 367713

Corrective Action Plans

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