Corrective Action Plans

Finding 1206525 (2025-001)

Material Weakness 2025

Guadalupe County Hsg Development Inc. (sunrise Villa Apts)

TX

Cash Management HUD Housing Programs

Management agrees with the finding. The residual receipts account deficiency was funded on January 15, 2026 in the amount of $34,482. Management will ensure that the residual receipts account is properly funded in the future.

View Audit 398589

Finding 1206524 (2025-001)

Material Weakness 2025

Oglala Lakota College

SD

Reporting

Head Start Cluster 93.600 Material Weakness Internal Control over Reporting 2025-001 Condition: The annual report (Form SF 425) for the year ended July 31, 2025 required to be submitted by October 29, 2025 was filed late on November 5, 2025. Criteria: Instructions to Form SF 425, Federal Financial R...

Head Start Cluster 93.600 Material Weakness Internal Control over Reporting 2025-001 Condition: The annual report (Form SF 425) for the year ended July 31, 2025 required to be submitted by October 29, 2025 was filed late on November 5, 2025. Criteria: Instructions to Form SF 425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted above, the July 31, 2025 report has since been filed and accepted by the federal agency. Management’s Response: Management has made revisions to internal controls in order to ensure reports are submitted timely. Internal deadlines have been established requiring the Head Start Director to submit required financial and program data to the Grants/Compliance Officer at least 15 days prior to the federal reporting due date. The Head Start Director will sign an annual acknowledgement of reporting responsibilities and deadlines. The Grants/Compliance Officer will maintain a reporting calendar and notify the Head Start Director of pending due dates to ensure timely receipt of information. If required information is not received by the internal deadline, the issue will be escalated to College executive management (the President and Vice President of Business) for immediate resolution. The Grants/Compliance Officer in coordination with the Head Start Director are responsible for the implementation of this corrective action. The plan will be completed by June 30, 2026. If there are any questions regarding this plan, please contact Tanya Garnenez, Vice President of Business, at 605-455-6011. Respectfully, Tanya Garnenez, Vice President of Business Oglala Lakota College Kyle, South Dakota

View Audit 398587

Finding 1206504 (2025-001)

Material Weakness 2025

City of Melbourne

FL

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2025-001 REPORTING ALN 20.106 Airport Improvement Program U.S. Department of Transportation Federal Aviation Administration Federal Award No. 3-12-0046-064-2024 2024/2025 Funding Recommendation: The Airport, a component unit of the City, should develop a process to ensure reports are submitted timel...

2025-001 REPORTING ALN 20.106 Airport Improvement Program U.S. Department of Transportation Federal Aviation Administration Federal Award No. 3-12-0046-064-2024 2024/2025 Funding Recommendation: The Airport, a component unit of the City, should develop a process to ensure reports are submitted timely for all awards including re-assigning tasks when personnel are on leave. Corrective Action: Airport management has set up a process whereby the quarterly reports are reviewed by another team member to ensure the reports are completed and submitted in the time frame required by the Federal Aviation Administration. This review will be completed by the Accounting Manager who understands the importance of submitting the information and, if they are not completed, will complete and submit the reports. Any issues or omissions observed by the Accounting Manager with submitting the required reports will be reported to the Director of Finance and Administration for further follow-up with the staff member who is primarily responsible for this task Responsible party: Mike O’Dell, Director of Finance & Administration Date Expected to be Corrected: March 17, 2026

View Audit 398567

Finding 1206503 (2025-002)

Material Weakness 2025

City of Melbourne

FL

Internal Control / Segregation of Duties § 200.303

2025-002 DISALLOWED COSTS ALN 97.083 Staffing for Adequate Fire and Emergency Response (SAFER) Grant Program U.S. Department of Homeland Security Federal Emergency Management Agency (FEMA) Federal Award No. EMW-2022-FF-00868 2024/2025 Funding Recommendation: Independent review of program reimburseme...

2025-002 DISALLOWED COSTS ALN 97.083 Staffing for Adequate Fire and Emergency Response (SAFER) Grant Program U.S. Department of Homeland Security Federal Emergency Management Agency (FEMA) Federal Award No. EMW-2022-FF-00868 2024/2025 Funding Recommendation: Independent review of program reimbursement requests and reports should be consistently performed and documented prior to submission the grantor. Corrective Action: The City agrees with this finding and will establish internal procedures for review of program reimbursement requests before submission to the grantor. The Grant Compliance Manager will prepare the reimbursement requests and semi-annual reports and provide to the Director of Finance for review and approval prior to submission. This corrective action will take effect immediately. Responsible party: Rebecca Thibert, Grant Compliance Monitor Date Expected to be Corrected: March 17, 2026

View Audit 398567

Finding 1206502 (2025-003)

Material Weakness 2025

Focus: Hope and Subsidiaries

MI

Management agrees with the findings. The situation was due to gaps in documentation controls during staffing transitions. The Organization has implemented standardized personnel file procedures, including required documentation checklists and periodic reviews to ensure compliance with health, backgr...

Management agrees with the findings. The situation was due to gaps in documentation controls during staffing transitions. The Organization has implemented standardized personnel file procedures, including required documentation checklists and periodic reviews to ensure compliance with health, background check, and performance evaluation requirements.

View Audit 398559

Finding 1206497 (2025-002)

Material Weakness 2025

Focus: Hope and Subsidiaries

MI

Management agrees with the findings. The condition resulted from limited access to prior electronic records and staffing disruptions during the program transition. The Organization has strengthened documentation procedures to ensure required home visit and parent-teacher conference records are prope...

Management agrees with the findings. The condition resulted from limited access to prior electronic records and staffing disruptions during the program transition. The Organization has strengthened documentation procedures to ensure required home visit and parent-teacher conference records are properly maintained and accessible, including retaining key compliance documents in centralized formats and implementing periodic file reviews.

View Audit 398559

Finding 1206492 (2025-001)

Material Weakness 2025

Focus: Hope and Subsidiaries

MI

Cash Management Subrecipient Monitoring Reporting § 200.305

Management has agreed to closely monitor the receipt of federal funds and disburse those funds timely in order to ensure compliance with this regulation. The Cash Balance Report that is updated daily of all incoming receipts will be used as a tool to ensure expenses incurred are paid timely in the w...

Management has agreed to closely monitor the receipt of federal funds and disburse those funds timely in order to ensure compliance with this regulation. The Cash Balance Report that is updated daily of all incoming receipts will be used as a tool to ensure expenses incurred are paid timely in the weekly disbursements.

View Audit 398559

Finding 1206490 (2025-008)

Material Weakness 2025

Quincy Asian Resources, Inc.

MA

Eligibility

Views of Responsible Officials and Planned Corrective Action: QARI acknowledges the finding and has developed and implemented policies and procedures to ensure that all participant information is retained and for management to perform and document periodic reviews of eligibility determinations. Whil...

Views of Responsible Officials and Planned Corrective Action: QARI acknowledges the finding and has developed and implemented policies and procedures to ensure that all participant information is retained and for management to perform and document periodic reviews of eligibility determinations. While eligibility documentation was collected at intake, original records were not retained in a centralized system and the organization has since implemented a new data tracking and management system (DPP Express) in FY2026. QARI confirms that all participants enrolled in the program met eligibility requirements and that all required data has been accurately submitted to the Diabetes Prevention Recognition Program (DPRP) in accordance with CDC requirements to maintain Pending Recognition status. To address the finding, QARI has implemented the following corrective actions: 1) Standardized procedures to ensure original participant eligibility documentation is retained within the data management system; 2) Management-level periodic reviews of eligibility determinations, with documented oversight; 3) Cross-training and role clarification to ensure continuity in data collection and record retention despite staffing changes. These actions will strengthen documentation practices while maintaining the integrity and compliance of QARI’s program enrollment and reporting processes.

View Audit 398537

Finding 1206489 (2025-007)

Material Weakness 2025

Quincy Asian Resources, Inc.

MA

Procurement, Suspension & Debarment

Views of Responsible Officials and Planned Corrective Action: QARI maintains an approved Financial Policies and Procedures Manual that was reviewed and accepted by Federal agencies in FY2025. While many required practices were already in place and operationalized, the auditors identified areas where...

Views of Responsible Officials and Planned Corrective Action: QARI maintains an approved Financial Policies and Procedures Manual that was reviewed and accepted by Federal agencies in FY2025. While many required practices were already in place and operationalized, the auditors identified areas where written documentation could be strengthened or made more explicit. QARI has since updated its policies to include: 1) Explicit conflict of interest disclosure requirements for partners (consistent with existing annual Board disclosures); 2) Documented procedures to verify that vendors are not suspended or debarred. QARI remains transparent with Federal awarding agencies through required annual grant and budget review processes, and all vendors engaged under Federal awards are included in and approved through the official grant budget. These updates ensure full written compliance with OMB Uniform Guidance requirements and strengthen existing internal controls.

View Audit 398537

Finding 1206488 (2025-006)

Material Weakness 2025

Quincy Asian Resources, Inc.

MA

Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: QARI agrees with the finding and will implement policies and procedures to draw down Federal funds only for its immediate Federal program cash needs. The timing of the drawdown in FY2025 reflected a conservative cash management decision m...

Views of Responsible Officials and Planned Corrective Action: QARI agrees with the finding and will implement policies and procedures to draw down Federal funds only for its immediate Federal program cash needs. The timing of the drawdown in FY2025 reflected a conservative cash management decision made to ensure continuity of program operations and payroll given uncertainty about delays in accessing Federal funds. As a result, Federal funds were not fully disbursed within the required timeframe. This approach was intended to safeguard program delivery and did not result in misuse of funds. QARI has updated its cash management procedures to ensure that future Federal drawdowns are limited to immediate Federal program cash needs and are disbursed within required timelines. Management oversight has been strengthened to monitor drawdown timing and maintain ongoing compliance with Federal cash management requirements.

View Audit 398537

Finding 1206487 (2025-005)

Material Weakness 2025

Quincy Asian Resources, Inc.

MA

Matching / Level of Effort / Earmarking

Views of Responsible Officials and Planned Corrective Action: While QARI concurs with the need for fully compliant time and effort documentation, the issue identified reflects limitations during the initial implementation of a new payroll system, not misuse of grant funds. QARI implemented a new pay...

Views of Responsible Officials and Planned Corrective Action: While QARI concurs with the need for fully compliant time and effort documentation, the issue identified reflects limitations during the initial implementation of a new payroll system, not misuse of grant funds. QARI implemented a new payroll and timekeeping system in April 2025 to correct undercoding and allocation issues in the prior system. During the transition period (April–June 2025), payroll was allocated using budget-based percentages while staff clocked in and out and supervisors monitored work assignments to ensure time was spent on allowable grant activities. QARI’s internal review confirms that employees charged to the grant performed allowable and allocable work; however, the system configuration did not fully capture employee-level allocations by funding source during this implementation phase. Corrective actions include: 1) Reconstruction of manual timesheets for April–June 2025, supported by calendars and program records, with employee attestation and supervisory approval; 2) Reconfiguration of the payroll system to require employee self-allocation of actual hours worked each pay period; 3) Enhanced supervisory review and internal controls. The questioned costs reflect a temporary documentation gap during system transition, not unsupported or inappropriate expenditures. QARI has taken corrective action to ensure full compliance going forward.

View Audit 398537

Finding 1206486 (2025-004)

Material Weakness 2025

Quincy Asian Resources, Inc.

MA

Views of Responsible Officials and Planned Corrective Action: While QARI concurs with the need to strengthen timekeeping documentation practices, we respectfully note that the matter identified reflects procedural and documentation deficiencies, not misuse or misallocation of grant funds. Through an...

Views of Responsible Officials and Planned Corrective Action: While QARI concurs with the need to strengthen timekeeping documentation practices, we respectfully note that the matter identified reflects procedural and documentation deficiencies, not misuse or misallocation of grant funds. Through an internal review conducted in response to this finding, management confirmed that the personnel in question were performing allowable and allocable grant-related activities, supported by calendar records and project deliverables. Due to gaps in timekeeping procedures, approved timesheets did not fully capture all grant-related effort. Management recorded journal entries to align payroll charges with actual programmatic work performed, based on supervisory knowledge of staff assignments and workload. These entries were intended to ensure costs were properly aligned with grant activities, not to overcharge the grant. The underlying causes of this issue include: 1) Inconsistent understanding of federal documentation requirements from staff; 2) Insufficient secondary review procedures to identify and/or correct errors at the time of submission; 3) Functional limitations of our time tracking system that did not fully support multi-grant allocations. QARI maintains that the costs charged were reasonable, allowable, and incurred in support of the grant’s objectives. Corrective actions already implemented or in progress include: 1) Organization-wide training on federal timekeeping and effort reporting requirements; 2)Enhanced supervisory review and approval protocols to ensure accuracy and completeness prior to payroll processing; 3) Strengthened internal controls and updated procedures to ensure that only hours supported by compliant timesheets are charged directly to grants. QARI is committed to full compliance with federal documentation standards and has taken proactive steps to ensure that all payroll charges are fully supported, verifiable, and consistent with best practices.

View Audit 398537

Finding 1206485 (2025-001)

Material Weakness 2025

APPALACHIAN WILDLIFE FOUNDATION, INC.

OH

Cash Management Period of Performance Reporting

AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying cont...

AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying contract or service. Condition – Grant Draw Request #7 for $749,108 was submitted to the Cumberland Valley Area Development District for payment and approved on June 19, 2025 and an Appalachian Regional Commission (ARC) development grant reimbursement was sent by CVADD the to the Organization’s dedicated ARC grant reimbursement bank account on July 3, 2025 and the contractor was subsequently and appropriately paid.. The ARC grant revenue and the associated capitalized expenditure were not recognized as revenue and receivable in the Organization’s accounting records. Effect – The Organization’s ARC grant revenue and capital expenditures were understated by $749,108. Recommendation – The Organization’s accountant should reconcile the dedicated ARC grant reimbursement account to the ARC draw requests submitted to Cumberland Valley Area Development District. Statement of Concurrence or Nonconcurrence: Management agrees with this finding Corrective Action: The Organization will work with its consultant accountants to verify federal funds expended at the end of the fiscal year and to account for any potential receivables. Name of Contact Person: Frank Allen, Chairman of the Board of Directors Fallen@cms501c.com Projected Completion Date: June 30, 2026 Sincerely yours, Frank Allen Frank Allen, Chairman of the Board of Directors Appalachian Wildlife Foundation

View Audit 398531

Finding 1206478 (2025-005)

Material Weakness 2025

City of Lake Worth Beach

FL

Procurement, Suspension & Debarment Equipment & Real Property Management Internal Control / Segregation of Duties § 200.11

Compliance over Negotiation Process Recommendation: The City should review the documentation sent to the seller during the procurement process to ensure the City is providing all necessary documentation to the seller according to 2 CFR 200 and 49 CFR 24. Management Response: Management agrees with t...

Compliance over Negotiation Process Recommendation: The City should review the documentation sent to the seller during the procurement process to ensure the City is providing all necessary documentation to the seller according to 2 CFR 200 and 49 CFR 24. Management Response: Management agrees with the finding. The issue resulted from procedures not fully aligning with federal requirements for real property acquisition documentation and communication. Management will implement procedures to ensure all required communications and documentation are provided and retained in accordance with 2 CFR 200 and 49 CFR 24, including clear communication to sellers and proper recordkeeping to demonstrate compliance. Anticipated Completion Date: Immediately Responsible Contact Person: Yannick Ngendahayo, Finance Director and Mona Feigenbaum, Lake Worth Beach CRA Accounting Manager

View Audit 398516

Finding 1206477 (2025-004)

Material Weakness 2025

City of Lake Worth Beach

FL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Reviews of Grant Reports Recommendation: The City should have controls in place to ensure all reports are reviewed prior to submittal and the review is documented. Management Response: Management agrees with the finding. Management will implement procedures to document independent review of all repo...

Reviews of Grant Reports Recommendation: The City should have controls in place to ensure all reports are reviewed prior to submittal and the review is documented. Management Response: Management agrees with the finding. Management will implement procedures to document independent review of all reports submitted to the U.S. Treasury to ensure completeness, accuracy, and timeliness. Anticipated Completion Date: Immediately Responsible Contact Person: Yannick Ngendahayo, Finance Director

View Audit 398516

Finding 1206476 (2025-001)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Montgomery County

FL

HUD Housing Programs

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2024 through September 30, 2025 The finding from the September 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 227/223(f) Mortgage Insurance for the Refinance of Existing Multifamily Housing Projects, ALN 14.155 Recommendation:The Project should implement procedures to ensure that proper initial eligibility procedures are conducted for potential tenants and that tenant files are accurately maintained. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 398489

Finding 1206475 (2025-001)

Material Weakness 2025

Des Arc School District

AR

School Nutrition Programs

Planned Corrective Action: To address the audit findings related to meal applications within the Child Nutrition Department, the Child Nutrition Director has taken immediate and corrective action to strengthen our processes and ensure full compliance with program requirements. The director attended ...

Planned Corrective Action: To address the audit findings related to meal applications within the Child Nutrition Department, the Child Nutrition Director has taken immediate and corrective action to strengthen our processes and ensure full compliance with program requirements. The director attended formal verification training and successfully completed the accompanying quiz to confirm her understanding of proper procedures. Additionally, the director developed a meal application checklist to ensure that all required information is accurately reviewed and documented before approval. To improve timeliness and accountability, the director has implemented the use of a date-received stamp on all applications so they can be processed within required timelines. These steps will help ensure greater accuracy, consistency, and compliance moving forward. The administration office has also stepped in to double check all applications as the Child Nutrition Director completes them. Each application will be reviewed again in the central office to help prevent incomplete or inaccurate paperwork.

View Audit 398486

Finding 1206473 (2025-002)

Material Weakness 2025

Boyer Valley Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will continue to evaluate business office procedures and implement additional controls where feasible. While staffing limitations prevent full segregation of duties, the District is committed to strengthening internal controls to reduce risk.

View Audit 398481

Finding 1206469 (2025-001)

Material Weakness 2025

White County Central School District

AR

Cash Management § 200.305

The District will implement procedures to ensure drawdowns are timed with the District's immediate cash requirements.

View Audit 398470

Finding 1206468 (2025-002)

Material Weakness 2025

Adventhealth University

FL

Student Financial Aid

We acknowledge the auditors’ recommendation regarding the implementation of a more formalized and documented review process for the FISAP prior to submission. While no errors or compliance findings were identified as a result of the current process, we understand the value of enhancing documentation...

We acknowledge the auditors’ recommendation regarding the implementation of a more formalized and documented review process for the FISAP prior to submission. While no errors or compliance findings were identified as a result of the current process, we understand the value of enhancing documentation to further evidence existing internal controls. It is important to note that, based on guidance and industry practice—including input from the U.S. Department of Education’s Regional Office of Participation (Southeast Region), the National Association of Student Financial Aid Administrators, and the Florida Association of Student Financial Aid Administrators—there is no regulatory requirement mandating an independent, formally documented review of the FISAP to demonstrate compliance with internal control standards. That said, in the spirit of continuous improvement and to address the auditors’ recommendation, management will enhance its existing review procedures as follows: • The Director of Financial Aid will continue to prepare and submit the FISAP in accordance with federal requirements. • As part of the established process, the Financial Aid Business Systems Analyst and Assistant Director of Financial Aid will continue to support the review by validating data accuracy, report outputs, and proper classification within the application. • To further strengthen documentation, a standardized review checklist will be implemented and retained to evidence the review process prior to submission. These enhancements are intended to formalize and document controls already in place, while aligning with the auditors’

View Audit 398469

Finding 1206465 (2025-001)

Material Weakness 2025

Adventhealth University

FL

Student Financial Aid Cash Management Reporting

The finding was in the No Passing Grade selection. Due to the way the institution tracks attendance, the student was listed as having earned an F instead of being administratively withdrawn. The institution will now start using a new report. This report will track: o Any student with a no passing gr...

The finding was in the No Passing Grade selection. Due to the way the institution tracks attendance, the student was listed as having earned an F instead of being administratively withdrawn. The institution will now start using a new report. This report will track: o Any student with a no passing grade o Any student in this category who received financial aid. IT has developed this report and the report is identified as the No passing Grades report. This will allow the institution to review and determine if the student needs to be considered as an unofficial withdrawal and whether or not an R2T4 is needed. The FA Business Systems analyst will run this report at the end of each term when grades have been issued. The institution will also meet with the Faculty Senate to put a process in place which will determine whether the student who earned a no passing grade participated in the course or should have been administratively withdrawn at the time grades are issued. This will help the institution to determine if an R2T4 calculation was needed and allow for a timely return of funds.

View Audit 398469

Finding 1206442 (2025-001)

Material Weakness 2025

Pioneer Housing Development Inc. Dba John Paul Apartments 092-11212

MN

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development Pioneer Housing Development, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: Year ended December 31, 2025 The findings from the schedule of findings and questioned costs are discussed ...

U.S. Department of Housing and Urban Development Pioneer Housing Development, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: Year ended December 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2025-001 Section 207 Insured Loan Balance – Assistance Listing No. 14.134 Recommendation: We recommend management ensure security deposits are accurately recorded upon receipt and review the security deposit asset against the related liability monthly to ensure the account is adequately funded. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: On January 20, 2026, a $2,000 deposit was made to the security deposit account to adequately fund it. Management will review the asset against the related liability monthly to ensure the account is adequately funded going forward. Name(s) of the contact person(s) responsible for corrective action: Jill Kouba, Director, Financial Services Planned completion date for corrective action plan: January 20, 2026

View Audit 398465

Finding 1206441 (2025-011)

Material Weakness 2025

Edgecombe County Board of Education

NC

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency

Finding 2025-11 Name of Contact Person: Dena Howell, Finance Officer Corrective Action Plan: Management intends to implement controls to ensure the Child Nutrition program is not charged indirect costs in excess of the allowable limit. Proposed Completion Date: As soon as possible.

View Audit 398464

Finding 1206435 (2025-001)

Material Weakness 2025

Western Arizona Council of Governments

AZ

Procurement, Suspension & Debarment Eligibility § 200.303

Cognizant Agency: U.S. Department of Health and Human Services (HHS) Western Arizona Council of Governments (WACOG) respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 – June 30, 2025 The finding from the schedule of findings is disc...

Cognizant Agency: U.S. Department of Health and Human Services (HHS) Western Arizona Council of Governments (WACOG) respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 – June 30, 2025 The finding from the schedule of findings is discussed below. FINDING—FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF AGRICULTURE 2025-001 Child and Adult Care Food Program – Assistance Listing No. 10.558 Recommendation: WACOG should enhance internal procedures related to the continued review and monitoring of vendors used under cooperative contracts. Management should implement standardized checklists and maintain a centralized repository for documenting vendor due diligence activities, including prequalification evaluations and suspension and debarment verifications. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Vendor due diligence will be performed every three years, encompassing the assessment of two prequalified contractors and verification that vendors are not suspended or debarred via sam.gov, as required by CFR 200 and consistent with WACOG’s purchasing policies and procedures. Records will be maintained in alignment with the record retention policy and provided to auditors upon request. These records will include procurement staff suspension verifications as well as documentation of all vendor due diligence processes. Program staff responsible for procurement will store these records in a centralized repository, with an additional copy submitted to the fiscal department. Names of the contact persons responsible for corrective action: Susan Dempsey, Deb Schlamann, and Gina Whittington Planned completion date for corrective action plan: June 30, 2026. If HHS has questions regarding this plan, please call Susan Dempsey at 928-217-7130 or Deb Schlamann at 928-217-7146.

View Audit 398457

Finding 1206431 (2025-003)

Material Weakness 2025

City of Kiester, Minnesota

MN

Internal Control / Segregation of Duties

Corrective Action Plan (CAP) Disagreement with Audit Finding: None Actions Planned in Response to Finding: The City is aware of the limited segregation of duties and will continue to review internal controls and make changes when they can be made. Official Responsible for Ensuring CAP: Doris Troll, ...

Corrective Action Plan (CAP) Disagreement with Audit Finding: None Actions Planned in Response to Finding: The City is aware of the limited segregation of duties and will continue to review internal controls and make changes when they can be made. Official Responsible for Ensuring CAP: Doris Troll, City Clerk/Treasurer Planned Completion Date for CAP: December 31, 2026 Plan to Monitor Completion of CAP: City Council

View Audit 398446

Corrective Action Plans

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