Corrective Action Plans

Finding 1205807 (2025-001)

Material Weakness 2025

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Audit Finding 2025-001: Management fees for the year ended December 31, 2025 were paid in excess of the monthly per unit per month cap. - Management miscalculated the management fees for the year ended December 31, 2025, and hence, fees were paid in excess of the cap by $4,452. A receivable was reco...

Audit Finding 2025-001: Management fees for the year ended December 31, 2025 were paid in excess of the monthly per unit per month cap. - Management miscalculated the management fees for the year ended December 31, 2025, and hence, fees were paid in excess of the cap by $4,452. A receivable was recorded for the overpaid management fees at December 31, 2025. The excess fees were refunded to the Project on March 12, 2026. - Name and Title of contact person responsible for corrective action: -Steve Colella, Making a Difference in Property Management, LLC - Management Agent - 6800 Park Ten Blvd, Ste 184-W - San Antonio, TX 78213

View Audit 397556

Finding 1205806 (2025-003)

Material Weakness 2025

Independence Communities INC

TX

HUD Housing Programs

During the year ended December 31, 2025, four tenant move-out files of former tenants could not be located by the staff and management at the Project site. - Management asserts that this was a one-time incident where the previous community director, at the time of leaving, may have inadvertently des...

During the year ended December 31, 2025, four tenant move-out files of former tenants could not be located by the staff and management at the Project site. - Management asserts that this was a one-time incident where the previous community director, at the time of leaving, may have inadvertently destroyed or misplaced the files for the tenants who had moved out.

View Audit 397551

Finding 1205805 (2025-002)

Material Weakness 2025

Independence Communities INC

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Management fees for the year ended December 31, 2025 were paid in excess of the monthly per unit per month cap. - Management miscalculated the management fees for the year ended December 31, 2025, and hence, fees were paid in excess of the cap by $2,629. A receivable was recorded for the overpaid ma...

Management fees for the year ended December 31, 2025 were paid in excess of the monthly per unit per month cap. - Management miscalculated the management fees for the year ended December 31, 2025, and hence, fees were paid in excess of the cap by $2,629. A receivable was recorded for the overpaid management fees at December 31, 2025. The excess fees were refunded to the Project on March 13, 2026.

View Audit 397551

Finding 1205804 (2025-001)

Material Weakness 2025

Independence Communities INC

TX

Reporting Matching / Level of Effort / Earmarking

The monthly deposit for repayment of loan from the replacement reserve was not done for December 2025. - The correcting deposit was made on February 11, 2026.

View Audit 397551

Finding 1205803 (2025-005)

Material Weakness 2025

Lane Regional Medical Center

LA

The Organization concurs with the recommendation, and notes that accounting department turnover limited resources during the year. As vacant roles have been filled, we do not anticipate a recurrence of this condition. We are now in the process of evaluating and revising our existing reconciliation p...

The Organization concurs with the recommendation, and notes that accounting department turnover limited resources during the year. As vacant roles have been filled, we do not anticipate a recurrence of this condition. We are now in the process of evaluating and revising our existing reconciliation processes necessary to be consistent with available staffing resources. Anticpated Completion Date: June 30, 2026

View Audit 397550

Finding 1205799 (2025-002)

Material Weakness 2025

Western States Air Resources Council

NM

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.400 § 200.68

2025-002 Corrective Action: We will correct the application of indirect costs and reduce the very next future request for reimbursement by the overcharged indirect costs. We have also changed the circumstances that caused the limitation to be overlooked related to this specific contract.

View Audit 397529

Finding 1205798 (2025-001)

Material Weakness 2025

Maroa-Forsyth Cusd 2

IL

Management will review reports more closely in the future to ascertain the forms are correctly reporting expenditures.

View Audit 397524

Finding 1205791 (2025-007)

Material Weakness 2025

Elko County School District

NV

Procurement, Suspension & Debarment

Finding 2025-007 Finding Summary: Procurement processes required for acquiring goods and services were not followed. Procedures were not followed to maintain documentation regarding obtaining rate quotations or maintaining sole source vendor documentation, if applicable. In addition, contracts were ...

Finding 2025-007 Finding Summary: Procurement processes required for acquiring goods and services were not followed. Procedures were not followed to maintain documentation regarding obtaining rate quotations or maintaining sole source vendor documentation, if applicable. In addition, contracts were missing required provisions per Appendix II to Part 200 for contracts under federal awards. Corrective Action Plan: The District has set required approvals based on spending thresholds to ensure procurement requirements are met. Responsible Individual: Cassandra Stahlke Chief Financial Officer Anticipated Completion Date: Completed

View Audit 397520

Finding 1205789 (2025-006)

Material Weakness 2025

Elko County School District

NV

Reporting Special Tests & Provisions Allowable Costs / Cost Principles § 200.303

Finding 2025-006 Finding Summary: Pursuant to 20 USC 2011h, the District is required to report graduation rate data for all public high schools for the District for each graduating cohort. To remove a student from the cohort, the District must confirm, in writing, that the student transferred out, e...

Finding 2025-006 Finding Summary: Pursuant to 20 USC 2011h, the District is required to report graduation rate data for all public high schools for the District for each graduating cohort. To remove a student from the cohort, the District must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. Elko County School District did not have sufficient internal controls to ensure all documentation for the removal of students from the cohort was maintained. Corrective Action Plan: The District will provide training to all registrars and create a consistent form that will be available to all school sites for tracking purposes Responsible Individual: Ray Smith Director of Special Education Anticipated Completion Date: June 2026

View Audit 397520

Finding 1205788 (2025-005)

Material Weakness 2025

Elko County School District

NV

Matching / Level of Effort / Earmarking § 200.303

Finding 2025-005 Finding Summary: Underlying supporting documentation that the Elko County School District compiled to monitor local compliance with level of effort requirements was not maintained. Elko County School District did not have sufficient internal controls to ensure level of effort tracki...

Finding 2025-005 Finding Summary: Underlying supporting documentation that the Elko County School District compiled to monitor local compliance with level of effort requirements was not maintained. Elko County School District did not have sufficient internal controls to ensure level of effort tracking was maintained and reviewed. Corrective Action Plan: The Grants Department will develop a centralized level of effort calculation worksheet and submit it to the Finance Department for review and sign off. Responsible Individual: Megan Cox Grant Manager Anticipated Completion Date: June 2026

View Audit 397520

Finding 1205787 (2025-004)

Material Weakness 2025

Elko County School District

NV

Allowable Costs / Cost Principles Eligibility Reporting § 200.303

Finding 2025-004 Finding Summary: Elko County School District did not have sufficient internal controls to ensure eligibility determinations of Title I fund amounts disbursed were being appropriately followed. Corrective Action Plan: The grants department will update allocation procedures to ensure ...

Finding 2025-004 Finding Summary: Elko County School District did not have sufficient internal controls to ensure eligibility determinations of Title I fund amounts disbursed were being appropriately followed. Corrective Action Plan: The grants department will update allocation procedures to ensure equitable distribution of Title I funds to all eligible schools in rank order by low-income student count. Responsible Individual: Megan Cox Grant Manager Anticipated Completion Date: June 2026

View Audit 397520

Finding 1205770 (2025-004)

Material Weakness 2025

Hampton University

VA

Student Financial Aid Special Tests & Provisions

Corrective Action: The University agrees with the findings. Management will perform a review of Title IV refunds to ensure credit balances are refunded to students within the required 14-day timeframe. In addition, management will review the existing system of controls related to the timely refund o...

Corrective Action: The University agrees with the findings. Management will perform a review of Title IV refunds to ensure credit balances are refunded to students within the required 14-day timeframe. In addition, management will review the existing system of controls related to the timely refund of credit balances. Further, management will reinforce control ownership and provide targeted training to individuals responsible for compliance. The actions will help to ensure that appropriate controls are in place and responsibilities are clearly defined, and instances of noncompliance are mitigated to support controls. Contact Person: Terry Nixon, Assistant Comptroller, Student Business Services Anticipated Completion Date: June 15, 2026

View Audit 397505

Finding 1205768 (2025-002)

Material Weakness 2025

Hampton University

VA

Student Financial Aid

Corrective Action : The U niversity agrees with the find ings. We will update our interna l review repoti so that we wi ll meet the enrollment status changes withi n the 60 day period. . The Program Level is updated by the SHRDEGV report and is al ready submitted in a timely manner. The time status ...

Corrective Action : The U niversity agrees with the find ings. We will update our interna l review repoti so that we wi ll meet the enrollment status changes withi n the 60 day period. . The Program Level is updated by the SHRDEGV report and is al ready submitted in a timely manner. The time status issues were addressed and updated during the Fall 2025 term merge project. We will work with IT to enhance the information included in the Comprehensive Graduation Report (CRT) to ensure complete, accurate and timely repmiing.Contact Person: Regina Cotter, University Registrar Anticipated Completion Date: June 15, 2026

View Audit 397505

Finding 1205766 (2025-003)

Material Weakness 2025

Hampton University

VA

Eligibility Reporting Matching / Level of Effort / Earmarking

Corrective Action: The University agrees with the findings. The project Directors will continue to validate data input into the system prior to the submission of the APR. We will establish a cut-off date for rolling the system fmward to prevent these administrative clerical errors. Contact Person: M...

Corrective Action: The University agrees with the findings. The project Directors will continue to validate data input into the system prior to the submission of the APR. We will establish a cut-off date for rolling the system fmward to prevent these administrative clerical errors. Contact Person: Mikael Davis, SSS Director And Dr Ferguson Gregg, Upward Bound Director Anticipated Completion Date: June 15, 2026

View Audit 397505

Finding 1205764 (2025-001)

Material Weakness 2025

Richmont Graduate University

TN

Student Financial Aid Reporting Material Weakness

Richmont Graduate University has updated their policy for the Registrar to communicate to the Financial Aid Office AND the Administration Office when a student as fallen below half-time or has withdrawn/dropped all their coursework for the semester. The Registrar has updated the Add/Drop/Withdrawn f...

Richmont Graduate University has updated their policy for the Registrar to communicate to the Financial Aid Office AND the Administration Office when a student as fallen below half-time or has withdrawn/dropped all their coursework for the semester. The Registrar has updated the Add/Drop/Withdrawn form that requires her to sign that she has communicated to both offices. Hear is the updated for: Add/Drop/Withdrawn Form

View Audit 397502

Finding 1205760 (2025-002)

Material Weakness 2025

Ronan School District

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

FINDING 2025-002: Wage Rate Compliance (Repeated 2024-003) Response: The vendors noted in the audit had completed their work before the conclusion of the fiscal year 2024 audit, and the District was unable to obtain all required payroll and wage-rate documentation from those contractors before the 2...

FINDING 2025-002: Wage Rate Compliance (Repeated 2024-003) Response: The vendors noted in the audit had completed their work before the conclusion of the fiscal year 2024 audit, and the District was unable to obtain all required payroll and wage-rate documentation from those contractors before the 2023-2024 audit was finalized. To prevent recurrence, the following procedures will be implemented: • A contractor checklist will be implemented to document the type of work to be performed, the funding source, and whether Davis-Bacon wage requirements or Montana prevailing wage rates apply before work begins. • Accounts payable staff will verify that all required contractor documentation is received and retained before final payment is issued.

View Audit 397499

Finding 1205758 (2025-002)

Material Weakness 2025

ILEARN SCHOOLS, INC.

NJ

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.305 § 200.403 § 200.414

iLearn Schools, Inc. notes that the excess reimbursement of $85,425 was identified, properly recorded as a grant advance liability, and not recognized as revenue or expense in the current year. Going forward, all reimbursement requests will be based on actual allowable direct costs incurred. Managem...

iLearn Schools, Inc. notes that the excess reimbursement of $85,425 was identified, properly recorded as a grant advance liability, and not recognized as revenue or expense in the current year. Going forward, all reimbursement requests will be based on actual allowable direct costs incurred. Management will establish written procedures for indirect cost recovery, implement a formal review and reconciliation process prior to submission, and provide staff training on Uniform Guidance requirements. These corrective actions will be in place for the fiscal year ending June 30, 2026. Responsible Official: Mr. Coban, Chief Financial Officer

View Audit 397494

Finding 1205757 (2025-001)

Material Weakness 2025

Jubilee Senior Homes, Inc.

CA

HUD Housing Programs Procurement, Suspension & Debarment Cash Management

JUBILEE SENIOR HOMES INC 2220 OXFORD STREET BERKELEY, CALIFORNIA 94704 (510) 841-4410 CORRECTIVE ACTION PLAN March 31, 2026 Cognizant or Oversight Agency for Audit: Department of Housing and Urban Development Jubilee Senior Homes, Inc. respectfully submits the following corrective action plan for th...

JUBILEE SENIOR HOMES INC 2220 OXFORD STREET BERKELEY, CALIFORNIA 94704 (510) 841-4410 CORRECTIVE ACTION PLAN March 31, 2026 Cognizant or Oversight Agency for Audit: Department of Housing and Urban Development Jubilee Senior Homes, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Lindquist von Husen & Joyce LLP 301 Howard Street, Suite 850 San Francisco, CA 94105 Audit period: July 1, 2024, to June 30, 2025 The findings from the June 30, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT None noted. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2025-001 Compliance over Timely Deposit of Annual Residual Receipts No. 14.157. Program –Section 202 Supportive Housing for Elderly Personal Significant Deficiency Jubilee should reevaluate its policies and procedures to ensure that required residual receipts deposits are made timely each year. Action Taken: This was an isolated incident for fiscal year ending 6/30/24. As soon as the oversight was realized, we took action to remedy it. In addition, we have updated our process to send out residual receipts deposits once we have a draft audit completed versus waiting until after the final audit to ensure deposits are made before the 9/30 deadline. If there are any changes post audit completion, they should be immaterial and would be deposited as soon as we have final numbers. This will ensure timely deposits. Confirmation of deposits are tracked and will be followed up on regularly to ensure we do not miss the residual receipts distributions from surplus cash in the future. If the Department of Housing and Urban Development has questions regarding this plan, please call Zelda Ryan, Corporate Controller, at (510) 841-4410 x304#. Sincerely, Eric Knecht, CFO Resources for Community Development

View Audit 397481

Finding 1205754 (2025-001)

Material Weakness 2025

3250 Sacramento Housing, Inc.

CA

HUD Housing Programs Procurement, Suspension & Debarment Cash Management

3250 SACRAMENTO HOUSING INC 2220 OXFORD STREET BERKELEY, CALIFORNIA 94704 (510) 841-4410 CORRECTIVE ACTION PLAN March 31, 2026 Cognizant or Oversight Agency for Audit: Department of Housing and Urban Development 3250 Sacramento Housing, Inc. respectfully submits the following corrective action plan ...

3250 SACRAMENTO HOUSING INC 2220 OXFORD STREET BERKELEY, CALIFORNIA 94704 (510) 841-4410 CORRECTIVE ACTION PLAN March 31, 2026 Cognizant or Oversight Agency for Audit: Department of Housing and Urban Development 3250 Sacramento Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Lindquist von Husen & Joyce LLP 301 Howard Street, Suite 850 San Francisco, CA 94105 Audit period: July 1, 2024, to June 30, 2025 The findings from the June 30, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT None noted FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2025-001 Compliance over Timely Deposit of Annual Residual Receipts No. 14.157. Program –Section 202 Supportive Housing for Elderly Personal Significant Deficiency 3250 Sacramento Housing should reevaluate its policies and procedures to ensure that required residual receipts deposits are made timely each year. Action Taken: This was an isolated incident for fiscal year ending 6/30/24. As soon as the oversight was realized, we took action to remedy it. In addition, we have updated our process to send out residual receipts deposits once we have a draft audit completed versus waiting until after the final audit to ensure deposits are made before the 9/30 deadline. If there are any changes post audit completion, they should be immaterial and would be deposited as soon as we have final numbers. This will ensure timely deposits. Confirmation of deposits are tracked and will be followed up on regularly to ensure we do not miss the residual receipts distributions from surplus cash in the future. If the Department of Housing and Urban Development has questions regarding this plan, please call Zelda Ryan, Corporate Controller, at (510) 841-4410 x304#. Sincerely, Eric Knecht, CFO Resources for Community Development

View Audit 397480

Finding 1205752 (2025-001)

Material Weakness 2025

Bay Bridge Corporation

CA

Procurement, Suspension & Debarment Eligibility HUD Housing Programs

BAY BRIDGE CORPORATION 2220 OXFORD STREET BERKELEY, CALIFORNIA 94704 (510) 841-4410 CORRECTIVE ACTION PLAN March 31, 2026 Cognizant or Oversight Agency for Audit: Department of Housing and Urban Development Bay Bridge Corporation respectfully submits the following corrective action plan for the year...

BAY BRIDGE CORPORATION 2220 OXFORD STREET BERKELEY, CALIFORNIA 94704 (510) 841-4410 CORRECTIVE ACTION PLAN March 31, 2026 Cognizant or Oversight Agency for Audit: Department of Housing and Urban Development Bay Bridge Corporation respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Lindquist von Husen & Joyce LLP 301 Howard Street, Suite 850 San Francisco, CA 94105 Audit period: July 1, 2024, to June 30, 2025 The findings from the June 30, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT None noted. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2025-001 Compliance over Eligibility Requirements to Perform Annual Recertification - Assistance Listing No. 14.181. Program –Supportive Housing for Persons with Disabilities Significant Deficiency Recommendation: Bay Bridge should develop an operating plan in order to ensure that recertifications are performed timely each year, despite of staff shortages. Action Taken: We hired a new Property Manager for Bay Bridge Apartments, who has worked diligently to complete outstanding recertifications and this property is back on track. All recertifications are now current with one exception due to a lack of tenant cooperation which is being properly managed with legal action. To ensure that staff changes and vacancies do not result in late recertifications in the future, we have employed Property Operations Specialists (roving personnel) to provide coverage if there is staff turnover. We have also increased oversight by the Regional Manager to ensure roving staff remain on track and that recertifications are completed timely. Additionally, senior leadership at the John Stewart Company has implemented enhanced tracking of recertifications across the full portfolio and conducts monthly progress meetings with the management team to monitor compliance, identify risks early, and ensure accountability. We are confident that these corrective actions will result in sustained improvement and ongoing compliance. If the Department of Housing and Urban Development has questions regarding this plan, please call Zelda Ryan, Corporate Controller, at (510) 841-4410 x304#. Sincerely, Eric Knecht, CFO Resources for Community Development

View Audit 397479

Finding 1205750 (2025-001)

Material Weakness 2025

Vernon Street Housing, Inc.

CA

Procurement, Suspension & Debarment Eligibility HUD Housing Programs

VERNON STREET HOUSING INC 2220 OXFORD STREET BERKELEY, CALIFORNIA 94704 (510) 841-4410 CORRECTIVE ACTION PLAN March 31, 2026 Cognizant or Oversight Agency for Audit: Department of Housing and Urban Development Vernon Street Housing, Inc. respectfully submits the following corrective action plan for ...

VERNON STREET HOUSING INC 2220 OXFORD STREET BERKELEY, CALIFORNIA 94704 (510) 841-4410 CORRECTIVE ACTION PLAN March 31, 2026 Cognizant or Oversight Agency for Audit: Department of Housing and Urban Development Vernon Street Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Lindquist von Husen & Joyce LLP 301 Howard Street, Suite 850 San Francisco, CA 94105 Audit period: July 1, 2024, to June 30, 2025 The findings from the June 30, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT None noted. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2025-001 Compliance over Eligibility Requirements to Perform Annual Recertification - Assistance Listing No. 14.181. Program –Supportive Housing for Persons with Disabilities Significant Deficiency Vernon Street Housing, Inc. should develop an operating plan in order to ensure that recertifications are performed timely each year, despite of staff shortages. Action Taken: Unanticipated staff shortages created gaps in performance of annual recertifications at this location. New staff has since been hired in the Regional Manager role and the Director role. Both new employees are providing greater oversight and visiting the property regularly to track progress. In addition to our permanent staffing efforts, we have deployed a Property Operations Specialist to bring recertifications current at Vernon Street Housing This specialist is focused specifically on compliance tasks and critical deadlines. Additionally, senior leadership at the John Stewart Company has implemented enhanced tracking of recertifications across the full portfolio and now conducts monthly progress meetings with management team to monitor compliance, identify risks early, and ensure accountability. We are confident that these corrective actions will result in sustained improvement and ongoing compliance. If the Department of Housing and Urban Development has questions regarding this plan, please call Zelda Ryan, Corporate Controller, at (510) 841-4410 x304#. Sincerely, Eric Knecht, CFO Resources for Community Development

View Audit 397478

Finding 1205743 (2025-001)

Material Weakness 2025

St. Lucy's Senior Living, Inc.

AK

Cash Management HUD Housing Programs Subrecipient Monitoring

We will deposit the delinquent amount when there is sufficient funds to do so.

View Audit 397472

Finding 1205738 (2025-009)

Material Weakness 2025

Northampton County

NC

Eligibility Internal Control / Segregation of Duties Significant Deficiency

Corrective Action Plan For the Year Ended June 30, 2025 NorthamptoN CouNty Finance Department 9467 Hwy 305 Jackson, North Carolina 27845 Leslie Edwards Finance Director Finding 2025-009 Inaccurate Information Entry Name of contact: Sammantha Thomas, Program Manager Corrective Action: Proposed Comple...

Corrective Action Plan For the Year Ended June 30, 2025 NorthamptoN CouNty Finance Department 9467 Hwy 305 Jackson, North Carolina 27845 Leslie Edwards Finance Director Finding 2025-009 Inaccurate Information Entry Name of contact: Sammantha Thomas, Program Manager Corrective Action: Proposed Completion Date: Corrective Actions for finding 2025-010 also apply to State Award findings. Section IV - State Award Findings and Question Costs Section III - Federal Award Findings and Question Costs The program manager held a staff meeting to discuss audit results and all errors. The Program Manager will be requiring policy training for all Medicaid supervisors and caseworkers. The program manager will have another staff meeting to discuss new procedures for caseworkers and supervisors. New actions for caseworkers will include a new detailed checklist that will be reviewed by a lead worker or supervisor when requesting information for cases that result in a termination, reduction or denial. Additionally, all caseworkers will be responsible for generating a report of all outstanding and overdue reviews and will prioritize cases nearing compliance deadlines. New actions for Supervisors will include a review of all cases completed by new employees. Currently second party reviews are being completed on five cases weekly per caseworker, however, going forward this will be increased to 8-10 cases weekly per caseworker. Additionally, supervisors will be responsible for implementing a real-time tracking log for review due dates, review timeliness of these reports daily, and supervisors will meet with the Program Manager monthly to report timeliness metrics. Supervisors and staff will be required to complete yearly policy training provided by the Program Manager to ensure they are clear on review timelines and accuracy. A meeting with all staff and supervisors was held on 2/25/2026 to discuss the findings of the Audit. All trainings will be completed no later than 3/31/2026. All new requirements by the program manager will be implemented immediately. 156

View Audit 397461

Finding 1205734 (2025-002)

Material Weakness 2025

Ignacio School District 11JT

CO

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

Ignacio School District has already taken steps in changing the overall process of managing our Federal Award grants and year-end closing entries. Our district has implemented regularly scheduled monthly Requests For Funds and budget reviews for each grant to confirm that the grants are being spent ...

Ignacio School District has already taken steps in changing the overall process of managing our Federal Award grants and year-end closing entries. Our district has implemented regularly scheduled monthly Requests For Funds and budget reviews for each grant to confirm that the grants are being spent according to their approved applications. This includes, but is not limited to assuring that the district charges a de minimis indirect cost rate and submits End of Year Financial Reports to CDE in a timely manner. The district has assigned responsibility of Federal Grant oversight to new personnel. To assure a segregation of duties, there are three district office personnel involved in the management and oversight of the grants. The district has also been trained on proper closing entry procedures for all year-end closing entries and SEFA requirements.

View Audit 397438

Finding 1205732 (2025-003)

Material Weakness 2025

Ignacio School District 11JT

CO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.501 § 200.502 § 200.510 § 200.514

Ignacio School District has already taken steps in changing the overall process of managing our Federal Award grants and overall year-end closing entries. The district will be working closely with our new auditors to ensure that Single Audits are completed annually moving forward. Our district has i...

Ignacio School District has already taken steps in changing the overall process of managing our Federal Award grants and overall year-end closing entries. The district will be working closely with our new auditors to ensure that Single Audits are completed annually moving forward. Our district has implemented scheduled monthly Requests For Funds and budget reviews for each grant to confirm that the grants are being spent according to their approved applications. The Superintendent and Finance Director meet to review the overall process to ensure grant compliance. This includes, but is not limited to assuring that the district charges a de minimis indirect cost rate and submitting End of Year reports to CDE. The district has assigned responsibility of Federal Grant oversight to new personnel. To assure a segregation of duties, there are three district office personnel involved in the management and oversight of the grants. The district has also been trained on proper closing entry procedures for all year-end closing entries and year-end Annual Financial Reporting of grants.

View Audit 397438

Corrective Action Plans

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