Corrective Action Plans

Finding 1210599 (2025-003)

Material Weakness 2025

NC

Student Financial Aid Reporting

The Financial Aid Office will work closely with the Registrar's office to develop written procedures on or before May 31, 2026, regarding the submission of timely and accurate data regarding student withdrawals.

View Audit 399947

Finding 1210434 (2025-001)

Material Weakness 2025

Charter Township of Northville

MI

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2025-001 Condition: The Township submitted the required reports, but one of the reports submitted did not properly identify the federal expenditures paid during the reporting period. Planned Corrective Action: The Township will implement a reconciliation and review process requiring ...

Finding Number: 2025-001 Condition: The Township submitted the required reports, but one of the reports submitted did not properly identify the federal expenditures paid during the reporting period. Planned Corrective Action: The Township will implement a reconciliation and review process requiring all reported federal expenditures to be verified against the general ledger and supporting documentation prior to submission. In addition, the Township will correct the identified errors and resubmit the report with accurate federal expenditure information. Contact person responsible for corrective action: Wendy Hillman Anticipated Completion Date: 12/31/2026

View Audit 399928

Finding 1210433 (2025-001)

Material Weakness 2025

Licking County Coalition for Housing, Inc.

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting

Recommendation: We recommend that management re-evaluate its policies and procedures to ensure an appropriate member of management is in place to review all expenditures charged to federal awards, as well obtaining the approval of the federal agency when changes are made that would impact funding an...

Recommendation: We recommend that management re-evaluate its policies and procedures to ensure an appropriate member of management is in place to review all expenditures charged to federal awards, as well obtaining the approval of the federal agency when changes are made that would impact funding and or amounts charged to the federal program. Action Taken: Management has implemented revised policies and procedures in place to strengthen the controls over activities allowed and unallowed and allowable costs to reduce the risk of inaccurate, unallowable, or wrongly allocated expenses charged to the federal program.

View Audit 399926

Finding 1210432 (2025-002)

Material Weakness 2025

Canyon County, Idaho

ID

Procurement, Suspension & Debarment § 200.212 § 200.318 § 200.326

Finding: 2025-002 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number(s): 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: Non-Federal entities other than states, including those operating federal programs as subrecipients of sta...

Finding: 2025-002 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number(s): 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: Non-Federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. 2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.2096 outlines the requirements the Non-Federal entity verify vendors for which it plans to enter into a covered transaction are not debarred, suspended, or otherwise excluded. It was noted that while the County does have a purchasing policy, elements as required by Uniform Guidance are absent from the policy. In addition, we noted the County did not retain the supporting documentation indicating they had verified vendors they were entering into covered transactions with were neither suspended nor debarred. While our testing noted no instances of noncompliance, the absence of internal controls over compliance as it relates to having a Uniform Guidance compliant policy, could lead the County to enter into covered transactions that are not compliant with federal regulations. Responsible Individuals: Kyle Wilmot, Canyon County Controller. Corrective Action Plan: Members of the audit office will review each vendor in the SAM.gov database to ensure that they are not suspended, debarred or otherwise excluded. The search of these entity(s) will then be saved to the shared drive for the upcoming ACFR season and the supervisor will be notified of the search to ensure that the files have been properly saved. Anticipated Completion Date: Canyon County will complete the corrective actions for the September 30, 2026, reporting period.

View Audit 399925

Finding 1210431 (2025-003)

Material Weakness 2025

Kiryas Joel Union Free School District

NY

Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring § 200.313 § 200.439

2025-003. Special Tests and Provisions United States Department of Education, passed through New York State Department of Education: Education Stabilization Fund COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U Condition: The District did not have formal...

2025-003. Special Tests and Provisions United States Department of Education, passed through New York State Department of Education: Education Stabilization Fund COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U Condition: The District did not have formal contracts with the contractors for some of the construction projects funded with ARP ESSER 3 funds. Although the contractors indicated in their submitted proposals that their quoted price was based on prevailing wages, there was no legally-enforceable contractual language requiring the contractors and their subcontractors to comply with the federal Wage Rate Requirements clauses and DOL regulations. Recommendation: The District should review and revise its existing procedures for reviewing and approving capital construction projects to ensure that fully-executed contracts are obtained, and that such contracts contain clauses related to the compliance with the federal Wage Rate Requirements. Planned Corrective Action: The District will review and revise its existing procedures for reviewing and approving capital construction projects to ensure that fully-executed contracts are obtained with clauses mandating compliance with federal Wage Rate Requirements. Responsible Contact Person: Mr. Chaim Wercberger District Treasurer Kiryas Joel Union Free School District 48 Bakertown Road Suite 401 Monroe, NY 10950 Anticipated completion date: June 30, 2026.

View Audit 399914

Finding 1210430 (2025-002)

Material Weakness 2025

Kiryas Joel Union Free School District

NY

Equipment & Real Property Management § 200.313 § 200.439

2025-002. Equipment and Real Property Management United States Department of Education, passed through New York State Department of Education Education Stabilization Fund COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U Condition: The District did not in...

2025-002. Equipment and Real Property Management United States Department of Education, passed through New York State Department of Education Education Stabilization Fund COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U Condition: The District did not include the capital expenditures for the “Early Childhood Educational Center (ECEC) Door Project”, “ECEC Roof Project”, “Front Vestibule Project”, and “Playground Equipment & Rubber Surfacing of Upper Play Area” that were paid with ARP ESSER 3 funds, in its current year’s capital assets inventory record. Additionally, certain items included as additions on the capital assets appraisal inventory report, such as classrooms equipment purchased with ARP ESSER 3 funds, did not match the amounts of expenditures in the District’s financial accounting application. Recommendation: The District should revise its existing procedures for compiling annual capital assets additions information to ensure equipment and capital-type expenditures purchased with federal funds are considered and evaluated for inclusion in the District’s annual capital assets inventory records. Planned Corrective Action: The District intends to modify its Capital Assets Accounting Policy to include the assets related to our long-term building leases, such as our new HVAC systems. We will also provide the leasehold improvement information to the District's appraisal company in order to update our capital assets inventory report. Responsible Contact Person: Mr. Chaim Wercberger District Treasurer Kiryas Joel Union Free School District 48 Bakertown Road Suite 401 Monroe, NY 10950 Anticipated completion date: September 1, 2026.

View Audit 399914

Finding 1210429 (2025-004)

Material Weakness 2025

Cedar Valley Services, Inc.

MN

Procurement, Suspension & Debarment Significant Deficiency

Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization revise the conflict of interest policy to align with federal requirements and regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization revise the conflict of interest policy to align with federal requirements and regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review and update the conflict of interest policy. Names of the contact persons responsible for corrective action: Garry Hart, Executive Director, and Kris Burkey, Finance Manager Planned completion date for corrective action plan: Ongoing

View Audit 399880

Finding 1210426 (2025-003)

Material Weakness 2025

Cedar Valley Services, Inc.

MN

Allowable Costs / Cost Principles Significant Deficiency

Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization implement a process to verify employee pay rates are properly entered into the payroll system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....

Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization implement a process to verify employee pay rates are properly entered into the payroll system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement a process for the HR department to review the payroll change report after accounting enters new pay rates. Names of the contact persons responsible for corrective action: Garry Hart, Executive Director, and Kris Burkey, Finance Manager Planned completion date for corrective action plan: Ongoing

View Audit 399880

Finding 1210423 (2025-003)

Material Weakness 2025

Housing Authority of the City of Burliington

WI

Matching / Level of Effort / Earmarking

Reference Number: 2025-003 Description: Inadequate Reserve Funds Corrective Action Plan: The Housing Authority of the City of Burlington will carefully review the requirements of the debt service agreements regarding reserve funds and inquire of the U.S. Department of Agriculture to ensure these fun...

Reference Number: 2025-003 Description: Inadequate Reserve Funds Corrective Action Plan: The Housing Authority of the City of Burlington will carefully review the requirements of the debt service agreements regarding reserve funds and inquire of the U.S. Department of Agriculture to ensure these funds are at the appropriate balance. Anticipated Corrective Action Plan Completion Date: ongoing Contact Information: For additional information regarding this finding, please contact Arlene Odeja, Property Manager at 262-763-5566.

View Audit 399876

Finding 1210412 (2025-001)

Material Weakness 2025

Golden Years Senior Apartments, Inc. 122-Ee-078-Wah-Np

CA

HUD Housing Programs Subrecipient Monitoring Cash Management

Statement of Condition #2025-001 (CFDA 14.157): During 2025, the Corporation did make its required residual receipts deposit of $44,817. In addition, the Corporation made a payment on the CRA loan of $44,817 without HUD approval. Recommendation: The Corporation and management should deposit surplus ...

Statement of Condition #2025-001 (CFDA 14.157): During 2025, the Corporation did make its required residual receipts deposit of $44,817. In addition, the Corporation made a payment on the CRA loan of $44,817 without HUD approval. Recommendation: The Corporation and management should deposit surplus cash into the residual receipts reserve upon receipt of the audited financial statements. Management should then seek HUD approval via HUD Form 9250 for payment on the CRA loan after the invoice is received. Action(s) taken or planned on the finding: The Corporation and management agree with the recommendation. No further action is required.

View Audit 399866

Finding 1208901 (2025-001)

Material Weakness 2025

Cedar Street Senior Apartments

CA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Name of Auditee: Cedar Street Senior Apartments, Inc. HUD Project No. 121-EE118-NP-WAH Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP Prepared By: Name: Chrissie Keeney Position: Corporate Controller Phone...

CORRECTIVE ACTION PLAN Name of Auditee: Cedar Street Senior Apartments, Inc. HUD Project No. 121-EE118-NP-WAH Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP Prepared By: Name: Chrissie Keeney Position: Corporate Controller Phone: (707) 822-9000 Finding 2025-001 Comments: Management Agrees with the finding. Actions: Management will implement controls and monitor the reserve for replacement account to ensure the reserve for replacement cash account is fully funded each year in accordance with the Regulatory Agreement.

View Audit 399855

Finding 1208900 (2025-001)

Material Weakness 2025

703 Cedar Street, Inc.

CA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Name of Auditee: 703 Cedar Street, Inc. HUD Project No. 121-EE-147-NP-WAH Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP Prepared By: Name: Chrissie Keeney Position: Corporate Controller Phone: (707) 822-9...

CORRECTIVE ACTION PLAN Name of Auditee: 703 Cedar Street, Inc. HUD Project No. 121-EE-147-NP-WAH Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP Prepared By: Name: Chrissie Keeney Position: Corporate Controller Phone: (707) 822-9000 Finding 2025-001 Comments: Management Agrees with the finding. Actions: Management will implement controls and monitor the reserve for replacement account to ensure the reserve for replacement cash account is fully funded each year in accordance with the Regulatory Agreement.

View Audit 399854

Finding 1208897 (2025-005)

Material Weakness 2025

Dakota Plains Legal Services, Inc.

SD

Procurement, Suspension & Debarment

LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred prior to entering into transactions with ...

LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred prior to entering into transactions with contractors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Concurrent with this Audit and in response to a review of the Organization’s Accounting Manual by the Legal Services Corporation, the Organization has modified its procedures to ensure that this screening is done. The full Accounting Manual has been provided to LSC for its review. The Organization will make changes to the Manual if LSC determines that the corrective action is insufficient. Name(s) of the contact person(s) responsible for corrective action: William Sulik, Interim Executive Director and Lori Stanford, Deputy Director Planned completion date for corrective action plan: Draft completed

View Audit 399843

Finding 1208895 (2025-004)

Material Weakness 2025

Dakota Plains Legal Services, Inc.

SD

Reporting Significant Deficiency Internal Control / Segregation of Duties

LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should review its policy manual and ensure that required provisions of 45 CFR 1610 are fully incorporated to ensure compliance with LSC requirements. Explanation of disagreement with audit find...

LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should review its policy manual and ensure that required provisions of 45 CFR 1610 are fully incorporated to ensure compliance with LSC requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will conduct a comprehensive policy review and update to ensure full incorporation of all required provisions of 45 CFR 1610. This will include: • A section-by-section comparison of current policies against regulatory requirements. • Revision of the Organization’s policy manual to explicitly address permissible use of non-LSC funds and required accounting and segregation practices. • Integration of updated language into the accounting manual and related compliance policies. • Internal review by leadership to ensure alignment with LSC guidance and audit expectations. Submission of draft policy to LSC for review along with the revisions in the Accounting Manual. • Presentation of revised policies to the Board of Directors for approval, as appropriate Updated policies will be disseminated to staff with accompanying guidance to ensure consistent implementation. Name(s) of the contact person(s) responsible for corrective action: William Sulik, Interim Executive Director and Lori Stanford, Deputy Director Planned completion date for corrective action plan: July 31, 2026

View Audit 399843

Finding 1208893 (2025-003)

Material Weakness 2025

Dakota Plains Legal Services, Inc.

SD

Reporting Significant Deficiency Internal Control / Segregation of Duties

LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should implement a review process for all financial and performance reports required for submission during each year to ensure completeness and accuracy of the report submissions. Explanation o...

LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should implement a review process for all financial and performance reports required for submission during each year to ensure completeness and accuracy of the report submissions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement a formal report review and certification process for all required financial and performance reports submitted to LSC. This process will include: • Development of a report submission calendar identifying all required filings and deadlines • Use of a standardized pre-submission checklist to verify completeness, accuracy, and consistency with underlying financial and case management data (including LegalServer reports) • A two-level review protocol: o Initial preparation and verification by responsible staff o Final review and certification by the Executive Director or Deputy Director • Reconciliation of financial reports to the general ledger and supporting documentation prior to submission • Retention of review documentation demonstrating compliance with this process This structured review process will ensure timely, accurate, and complete reporting in accordance with LSC requirements. Name(s) of the contact person(s) responsible for corrective action: William Sulik, Interim Executive Director and Lori Stanford, Deputy Director Planned completion date for corrective action plan: June 30, 2026

View Audit 399843

Finding 1208891 (2025-002)

Material Weakness 2025

Dakota Plains Legal Services, Inc.

SD

Allowable Costs / Cost Principles Period of Performance Significant Deficiency

LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should implement a review process for proper cutoff of federal expenditures incurred during a grant’s period o fperformance to ensure only expenses incurred during current periods are included....

LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should implement a review process for proper cutoff of federal expenditures incurred during a grant’s period o fperformance to ensure only expenses incurred during current periods are included. Explanation of disagreement with audit finding: The Organization respectfully disagrees to the extent the finding suggests a reporting deficiency related to the specific item identified. As reflected in the audit correspondence, the underlying accrual in question was reviewed and determined by both the Organization’s accounting support and the auditors to be immaterial, and no adjustment was recommended or required. However, the Organization acknowledges the value of formalizing documentation of its review procedures to ensure consistency and clarity in all reporting determinations. Action taken in response to finding: Notwithstanding the above, the Organization will implement a formalized review and documentation process for financial and performance reports to ensure that all determinations—including immaterial items—are consistently reviewed, documented, and supported. This will include: • A standardized report review checklist • Documentation of materiality assessments and related decisions • Secondary review and approval prior to submission This process will be incorporated into the Organization’s accounting procedures and applied consistently across all LSC-funded grants. In addition, the revision to the Accounting Manual will be submitted to LSC for its review. Name(s) of the contact person(s) responsible for corrective action: William Sulik, Interim Executive Director and Lori Stanford, Deputy Director Planned completion date for corrective action plan: June 30, 2026

View Audit 399843

Finding 1208889 (2025-001)

Material Weakness 2025

Lapeer County

MI

Subrecipient Monitoring Reporting Significant Deficiency § 200.328

Certain matters were brought to our attention as a result of the audit process. These are described more fully in the Schedule of Findings and Questioned Costs. We evaluated the matters as noted below and have described our planned actions as a result. 2025-001: FINANCIAL REPORTING OF FEDERAL PROGRA...

Certain matters were brought to our attention as a result of the audit process. These are described more fully in the Schedule of Findings and Questioned Costs. We evaluated the matters as noted below and have described our planned actions as a result. 2025-001: FINANCIAL REPORTING OF FEDERAL PROGRAMS Management Assessment: We concur with the audit assessment regarding this matter. Planned Corrective Action: The County will implement procedures to help ensure required reports are submitted timely. Responsible Party: Moses Sanzo, Administrator/Controller and Jacky Bennett, Interim Chief Financial Officer Date of Planned Corrective Action: September 30, 2026

View Audit 399835

Finding 1208888 (2025-002)

Material Weakness 2025

Local Area Workforce Development South Central

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

The fiscal year 2024-2025 Single Audit Report will be submitted through the Federal Audit Clearinghouse (FAC) no later than April 30, 2026. In terms of the subsequent year Single Audit Report (FY 2025-2026), we engaged the audit services on March 24, 2026, and we are in the process to request profes...

The fiscal year 2024-2025 Single Audit Report will be submitted through the Federal Audit Clearinghouse (FAC) no later than April 30, 2026. In terms of the subsequent year Single Audit Report (FY 2025-2026), we engaged the audit services on March 24, 2026, and we are in the process to request professional services proposals to assist our Finance Department staff to compile the fiscal year 2025-2026 financial statements no later than December 31, 2026 to comply with fiscal year 2025-2026 Single Audit Report submission dateline. Implementation Date: March 31, 2027. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director

View Audit 399834

Finding 1208887 (2025-001)

Material Weakness 2025

Local Area Workforce Development South Central

PR

Material Weakness Reporting Internal Control / Segregation of Duties

We gave instructions to the Finance Department Director to strengthen internal procedures and controls to ensure submission of financial reports within the required timeframe. Implementation Date: July 1, 2026. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director

View Audit 399834

Finding 1208882 (2025-002)

Material Weakness 2025

Sumter County Commission on Alcohol and Drug Abuse

SC

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.516

Management agrees with the finding and will strengthen procedures over documenta􀆟on and drawdown processes, including 􀆟mely, organized maintenance of suppor􀆟ng documenta􀆟on and improved processes for preparing and suppor􀆟ng reimbursement requests.

View Audit 399833

Finding 1208881 (2025-003)

Material Weakness 2025

Riverside Beaver County School District

PA

Recommendation: We recommend that the District segregate all duties to ensure no single employee has access to assets and record keeping of those assets. Because oflimited staff, we realize segregation of the above duties is not practical, if not impossible. Therefore, the responsibility of the Busi...

Recommendation: We recommend that the District segregate all duties to ensure no single employee has access to assets and record keeping of those assets. Because oflimited staff, we realize segregation of the above duties is not practical, if not impossible. Therefore, the responsibility of the Business Manager is greatly increased because the Board must rely on her knowledge of the everyday operations to discover any material changes in the District's financial position. Management's Response: The District acknowledges this finding and has analyzed staffing; however, due to budget constraints finds it is not possible to hire the additional staff needed to put the controls in place to properly rectify this finding. Management's Response: The District acknowledges this finding and, due to limited resources, cannot overcome this finding at this time but will put a plan in place to work towards improving controls to prevent or detect material misstatements in the preparation of the financial statements.

View Audit 399819

Finding 1208875 (2025-001)

Material Weakness 2025

Sacred Heart Village II Inc.

DE

HUD Housing Programs

Corrective Action Plan: As cash flows allow, Sacred Heart Village II will continue to make additional payments to the replacement reserve account until it is fully funded. Contact Person Responsible for Corrective Action: Karen Smith, CFO Anticipated Completion Date of Corrective Action: As soon as ...

Corrective Action Plan: As cash flows allow, Sacred Heart Village II will continue to make additional payments to the replacement reserve account until it is fully funded. Contact Person Responsible for Corrective Action: Karen Smith, CFO Anticipated Completion Date of Corrective Action: As soon as possible.

View Audit 399817

Finding 1208853 (2025-001)

Material Weakness 2025

Stand Down Housing Westerly, Inc.

RI

Internal Control / Segregation of Duties § 200.303

Finding No. 2025-001 Internal Controls Over Compliance a. Comments on the Finding and Each Recommendation We agree with the auditors’ findings and recommendations. b. Action(s) Taken or Planned on the Finding The managing agent has hired an accounts receivable personnel to ensure rent collections an...

Finding No. 2025-001 Internal Controls Over Compliance a. Comments on the Finding and Each Recommendation We agree with the auditors’ findings and recommendations. b. Action(s) Taken or Planned on the Finding The managing agent has hired an accounts receivable personnel to ensure rent collections and deposits are processed in a timely and consistent manner.

View Audit 399815

Finding 1208849 (2025-001)

Material Weakness 2025

City of Nampa, Idaho

ID

Procurement, Suspension & Debarment

Finding 2025-001 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: 21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds The finding & related comments immediately below reflect a debarment verification issue identified in the FY24 audit. The FY25 ...

Finding 2025-001 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: 21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds The finding & related comments immediately below reflect a debarment verification issue identified in the FY24 audit. The FY25 audit report includes the same finding but downgraded from “Material” to “Significant”. The FY24 finding was corrected in March 2025, and so was not inside the scope of testing for the entire year of Fiscal 2025. No new instances, related to this finding, were identified during the most recent FY 2025 audit. Finding Summary: The City had performed suspension and debarment check prior to entering into the transaction; however, the documentation was not retained. Therefore, testing was unable to verify the debarment check had been performed. Corrective Action Plan: The city of Nampa asserts that the material finding from the single audit of Federal Awards greater than $1,000,000, relates to the “Debarment verification” requirement that is correctly being executed, but not documented. The lack of documentation forms the basis of the finding, and is applicable to the programs listed below: COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 Additionally, this step will be added to the capital projects process review checklist as a required step in the project approval. Responsible Individual: Chris Boaz, Grants and Capital Manager Anticipated Completion Date: March of 2025

View Audit 399806

Finding 1208848 (2025-001)

Material Weakness 2025

Asian Pacific Health Care Venture, INC

CA

Special Tests & Provisions Eligibility

Corrective Action: The Center will: - Provide immediate re-training to staff on issues identified, and - Continue to provide ongoing training to current and new staff involved in Sliding Fee Discount Program (SFDP) on program requirements and proper implementation of sliding fee determination and bi...

Corrective Action: The Center will: - Provide immediate re-training to staff on issues identified, and - Continue to provide ongoing training to current and new staff involved in Sliding Fee Discount Program (SFDP) on program requirements and proper implementation of sliding fee determination and billing, and - Have updated procedures for the Sliding Fee Discount Program approval process in which all sliding fee required documents are reviewed and approved by a Clinic Manager or his/her designee for program compliance within 3-5 business days. Revise SFDP application form to add the space where Clinic Manager or designee can document the reviewed by and date of approval, and - Continue ongoing SFDP Chart Audits to assess compliance with policy and guidelines, staff knowledge, and provide feedback, as needed.

View Audit 399803

Corrective Action Plans

Filters