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Corrective Action Plans

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Finding 1206853 (2025-003)
Material Weakness 2025
Southwest Louisiana Primary Health Care Center INC
LA
Management plans to implement procedures to ensure that proper sliding fee discounts are provided to patients.
Management plans to implement procedures to ensure that proper sliding fee discounts are provided to patients.
View Audit 398858
Finding 1206843 (2025-001)
Material Weakness 2025
Bellevue Rotary Senior Housing Corporation
OH
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Management concurs with the findings and auditors’ recommendations to enhance internal controls to ensure compliance with the RD requirements. Furthermore, we would like to note that the questioned costs was paid from project cash for the ultimate benefit of improving the property for the tenants. T...
Management concurs with the findings and auditors’ recommendations to enhance internal controls to ensure compliance with the RD requirements. Furthermore, we would like to note that the questioned costs was paid from project cash for the ultimate benefit of improving the property for the tenants. The substantial rehabilitation tax credit transaction planned by the owner is anticipated to start within the next fiscal year will significantly enhance the living standards and experience for the tenants. The funds used for purposes directly related to the operations of the project will be repaid with the planned closing of the Low-Income Housing tax credit transaction during fiscal year 2026 unless an approval is granted by RD for payment of the questioned costs that will ultimately benefit the tenants of Rotary Commons. Furthermore, internal controls over funds used for purposes unrelated to the Corporation are being strengthened to prevent future noncompliance.
View Audit 398848
Finding 1206842 (2025-001)
Material Weakness 2025
Okaloosa County, Florida
FL
Equipment & Real Property Management § 200.311 § 200.313
CORRECTIVE ACTION PLAN The County respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Warren Averett, LLC 45 Eglin Parkway, N.E., Suite 301, Fort Walton Beach, FL 32548. The finding from the schedule...
CORRECTIVE ACTION PLAN The County respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Warren Averett, LLC 45 Eglin Parkway, N.E., Suite 301, Fort Walton Beach, FL 32548. The finding from the schedule of findings and questioned costs for the year ended September 30, 2025, is discussed below. The finding is numbered consistently with the number assigned in the schedule of findings and questioned costs. Name of Contact Person for Completing Corrective Action Plan: Jane Evans, Grants and RESTORE Manager (850) 651-7521 jevans@myokaloosa.com Expected date of completion is October 1, 2026. FINDING 2025-001 – EQUIPMENT AND REAL PROPERTY MANAGEMENT Managements Response: 1. System Cleanup & Review: The Accounting Director will provide the fixed asset records to the OMB Director. The OMB Director will coordinate with relevant departments (e.g., Public Works, Facilities), to review all equipment, infrastructure, and building assets funded by federal or state awards. Missing data fields, required by 2 CFR 200.313(d) and 2 CFR 200.311 will be populated in the fixed asset records. The County is implementing a new Workday ERP system, which has an integrated fixed asset module. This module will accommodate the tracking of grant-specific information required and provide a better workflow for consistency and compliance. 2. Infrastructure Project Closeout Procedure: The County will revise the policies and closing procedures for CIP (Construction in Progress) projects. Before an asset is moved from CIP to fixed assets, the fixed asset coordinator must provide a completed "Grant-Funded Property Identification Form" detailing the funding source, FAIN (Federal Award Identification Number) or State award number, and percentage of contribution to the Finance Department. 3. Policy Re-training: The OMB Director in collaborative efforts with Finance Department will hold training sessions for all department heads and project managers to reinforce the established fixed asset tracking policy, emphasizing the compliance requirements of the Florida Single Audit Act and Uniform Guidance. 4. Ongoing Monitoring: Internal reviews of the fixed asset listing will be conducted quarterly by the Accounting Director or designee to verify that new assets are properly categorized with necessary grant details.
View Audit 398846
Finding 1206763 (2025-001)
Material Weakness 2025
Alliance for Community Empowerment, Inc.
CT
Significant Deficiency Internal Control / Segregation of Duties
Community Services Block Grant– Assistance Listing No. 93.569 Recommendation: We recommend Alliance for Community Empowerment, Inc. fill positions within the 180-day period. Action taken in response to finding: Alliance for Community Empowerment, Inc. is actively searching for individuals to fill va...
Community Services Block Grant– Assistance Listing No. 93.569 Recommendation: We recommend Alliance for Community Empowerment, Inc. fill positions within the 180-day period. Action taken in response to finding: Alliance for Community Empowerment, Inc. is actively searching for individuals to fill vacant positions and plans to have a board vote at the March meeting to fill the vacancies. Name of the contact person responsible for corrective action: Dr. Monette Ferguson, Executive Director. Planned completion date for corrective action plan: March 31, 2026
View Audit 398834
Finding 1206761 (2025-001)
Material Weakness 2025
Marietta City School District
OH
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
The District does monthly close outs and balances which total expenditures and revenues to ensure proper monthly closing procedures. During each year-end closeout, a period H file is created. The Treasurer will ensure moving forward that the totals submitted to ODEW and the District’s expenditures t...
The District does monthly close outs and balances which total expenditures and revenues to ensure proper monthly closing procedures. During each year-end closeout, a period H file is created. The Treasurer will ensure moving forward that the totals submitted to ODEW and the District’s expenditures tie out. As far as TitIe I is concerned, yearly Financial expenditure reports (FER) are filed and approved by ODEW. All (FER) in 2023, 2024 and 2025 have been submitted by District approved by ODEW.
View Audit 398824
Finding 1206757 (2025-001)
Material Weakness 2025
Vivent Health and Affiliates
WI
Allowable Costs / Cost Principles Cash Management Reporting
Corrective Action Planned: Management reviewed this instance and performed a detailed analysis of our internal controls, procedures and other like transactions. Management concluded that it was an isolated incident that occurred due to the timing and processing of the voided transaction and the tran...
Corrective Action Planned: Management reviewed this instance and performed a detailed analysis of our internal controls, procedures and other like transactions. Management concluded that it was an isolated incident that occurred due to the timing and processing of the voided transaction and the transition to a new grant year. Vivent Health has implemented additional controls including dual review of grant year-to-date expenditures and system and reporting enhancements that will identify and prevent changes related to prior periods. Specific steps taken are: 1) retrained accounts payable team on void check procedure, 2) implemented a system enhancement that does not permit a user to enter any transaction type to a prior month that has been closed (also planned for new financial system to be implemented by September 2026), 3) examined all void check transactions for any grant-related expenditures that crossed the last two fiscal years with no instance of duplicate invoicing identified, and 4) implemented dual review of running a YTD general ledger report for all grants and comparing total expenditures for the grant period versus total expenditures claimed in the prior month. Name(s) of Contact Person(s) Responsible for Corrective Action: Erin Crandall, VP Finance Anticipated Completion Date: These actions were implemented February 2026 and will be documented throughout the current fiscal year, with completion at fiscal year-end (August 31, 2026). Vivent Health is implementing a new ERP system in September 2026 and will ensure these controls are in place.
View Audit 398814
Finding 1206667 (2025-004)
Material Weakness 2025
East St Louis School District 189
IL
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.344 § 200.403 § 200.405
Corrective Action Plan Finding No. 2025-004 Condition – The District submitted an expenditure report for $19,165,569 for the quarter ending March 31, 2025, which included amounts that were properly obligated but not yet expended as of the report date. The District reported $14,638,097 in ESSER funds...
Corrective Action Plan Finding No. 2025-004 Condition – The District submitted an expenditure report for $19,165,569 for the quarter ending March 31, 2025, which included amounts that were properly obligated but not yet expended as of the report date. The District reported $14,638,097 in ESSER funds on the Schedule of Expenditures of Federal Awards (SEFA), resulting in an unsupported difference of $4,527,472. Plan – The District will implement additional review processes to ensure material errors are detected and corrected. The District requested all ESSER obligated funds as of March 2025 as directed by the state. Anticipated Date of Completion: 03.06.26 Name of Contact Person: Delfaye Jason, Chief School Business Official
View Audit 398795
Finding 1206666 (2025-003)
Material Weakness 2025
East St Louis School District 189
IL
Matching / Level of Effort / Earmarking § 200.326
Corrective Action Plan Finding No. 2025-003 Condition – The auditee did not obtain the required certified payroll reports from contractors in accordance with the Davis‑Bacon Act and related labor standards, nor did the contractors or subcontractors submit the certified payrolls to the U.S. Departmen...
Corrective Action Plan Finding No. 2025-003 Condition – The auditee did not obtain the required certified payroll reports from contractors in accordance with the Davis‑Bacon Act and related labor standards, nor did the contractors or subcontractors submit the certified payrolls to the U.S. Department of Labor as required. Plan – The District’s Director of Maintenance, Operations & Risk Management will ensure certified payrolls are submitted with invoices and a copy of the submissions to the US Department of Labor are attached to final pay invoice. Anticipated Date of Completion: 03.06.26 Name of Contact Person: Delfaye Jason, Chief School Business Official
View Audit 398795
Finding 1206654 (2025-001)
Material Weakness 2025
Blue Earth County
MN
HUD Housing Programs Eligibility
HQS Enforcement CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: To address the issues identified and prevent recurrence, the EDA has implemented the following corrective actions: 1....
HQS Enforcement CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: To address the issues identified and prevent recurrence, the EDA has implemented the following corrective actions: 1. StaffingA new rental housing inspector has been hired. The position has been converted from part-time to full-time, allowingadequate time for the inspector to monitor inspection timelines, complete required inspections and reinspections, andensure timely reporting and compliance with program requirements. 2. Training and CertificationStaff completed training on new inspection guidelines and protocols in March 2024. Certification in both HQS andNSPIRE inspection standards are currently underway for the new inspector. This training will ensure the inspector isfully knowledgeable of federal inspection requirements, documentation standards, and required compliancetimelines. 3. Improved Inspection Monitoring and DocumentationThe EDA has strengthen internal procedures for scheduling and tracking inspections and reinspections within theinspection software to ensure all failed inspections are documented and scheduled for reinspection within therequired timeframe. 4. Transition to Electronic Inspection ReportingThe EDA requires the use of iPad-based electronic inspections rather than paper inspection forms. This changeprovides real-time documentation, ensure inspections are entered directly into the tracking system, and reduce therisk of inspections being completed but not logged. 5.Compliance Notification and Payment ControlsA formal procedure has been established to notify appropriate staff in the event of inspection non-compliance. Underthis procedure, Housing Assistance Payments (HAP) will be held until compliance is achieved or the tenant has movedfrom the unit, consistent with program regulations. Management believes these corrective actions will strengthen internal controls over the inspection process, improve documentation and tracking, and ensure compliance with HUD Housing Quality Standards requirements moving forward. The EDA will continue to monitor inspection activities to maintain safe and habitable housing conditions for program participants. Official Responsible for Ensuring CAP: Nicole Cunningham, Housing Coordinator, is the official responsible for ensuring corrective action.
View Audit 398782
Finding 1206653 (2025-001)
Material Weakness 2025
Mankato Economic Development Authority
MN
HUD Housing Programs Eligibility
2025-001 HQS Enforcement CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: To address the issues identified and prevent recurrence, the EDA has implemented the following corrective ac...
2025-001 HQS Enforcement CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: To address the issues identified and prevent recurrence, the EDA has implemented the following corrective actions: 1. Staffing A new rental housing inspector has been hired. The position has been converted from part-time to full-time, allowing adequate time for the inspector to monitor inspection timelines, complete required inspections and reinspections, and ensure timely reporting and compliance with program requirements. 2. Training and Certification Staff completed training on new inspection guidelines and protocols in March 2024. Certification in both HQS and NSPIRE inspection standards are currently underway for the new inspector. This training will ensure the inspector is fully knowledgeable of federal inspection requirements, documentation standards, and required compliance timelines. 3. Improved Inspection Monitoring and Documentation The EDA has strengthened internal procedures for scheduling and tracking inspections and reinspections within the inspection software to ensure all failed inspections are documented and scheduled for reinspection within the required timeframe. 4. Transition to Electronic Inspection Reporting The EDA requires the use of iPad-based electronic inspections rather than paper inspection forms. This change provides real-time documentation, ensures inspections are entered directly into the tracking system, and reduce the risk of inspections being completed but not logged. 5. Compliance Notification and Payment Controls A formal procedure has been established to notify appropriate staff in the event of inspection non-compliance. Under this procedure, Housing Assistance Payments (HAP) will be held until compliance is achieved or the tenant has moved from the unit, consistent with program regulations. Management believes these corrective actions will strengthen internal controls over the inspection process, improve documentation and tracking, and ensure compliance with HUD Housing Quality Standards requirements moving forward. The EDA will continue to monitor inspection activities to maintain safe and habitable housing conditions for program participants. Official Responsible for Ensuring CAP: Nicole Cunningham, Housing Coordinator, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date is December 31, 2026. Plan to Monitor Completion of CAP: The Board will be monitoring this corrective action plan and believes the Executive Director will remedy this finding. Nicole Cunningham Housing Coordinator
View Audit 398779
Finding 1206651 (2025-003)
Material Weakness 2025
Intrahealth International, Inc,
NC
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.112 § 200.318
Views of Responsible Officials: Management concurs with the finding. During FY2025, the organization experienced significant disruption related to Federal stop-work orders and associated cost-reduction measures, including staff terminations and the discontinuation of certain legacy systems during th...
Views of Responsible Officials: Management concurs with the finding. During FY2025, the organization experienced significant disruption related to Federal stop-work orders and associated cost-reduction measures, including staff terminations and the discontinuation of certain legacy systems during the transition and integration of operations with Global Communities. As a result, for some employees in the audit sample—particularly those who separated from the organization prior to the FY2025 attestation cycle—management was unable to retrieve employee-signed conflict of interest attestations for the immediately preceding period because the systems and files used to capture and retain those acknowledgments were no longer accessible, and responsible personnel were no longer employed. Management notes that, for a portion of the employee population, the FY2025 ethics training included a conflicts of interest section requiring employee acknowledgment; however, system limitations affected the ability to produce individual, employee-named attestations for all sampled employees in a format suitable for audit evidence. Planned Corrective Actions: Following the operational integration with Global Communities, management is strengthening controls over conflict of interest compliance by: (1) requiring conflict of interest acknowledgment at onboarding and on a periodic basis thereafter through a standardized process; (2) maintaining a centralized tracking mechanism to monitor completion status; (3) retaining documentation in a centralized repository/personnel record to ensure retrievability; and (4) performing periodic monitoring to confirm completion and retention across headquarters and field locations. These actions are intended to improve documentation, transparency, and ongoing compliance with conflict of interest requirements and standards of conduct.
View Audit 398759
Finding 1206650 (2025-002)
Material Weakness 2025
Intrahealth International, Inc,
NC
Allowable Costs / Cost Principles § 200.430
Views of Responsible Officials: Management concurs with the finding. During FY2025, in response to Federal stopwork orders and related cost reduction measures, IntraHealth experienced significant disruption, including staff terminations and the planned integration of operations with Global Communiti...
Views of Responsible Officials: Management concurs with the finding. During FY2025, in response to Federal stopwork orders and related cost reduction measures, IntraHealth experienced significant disruption, including staff terminations and the planned integration of operations with Global Communities. As part of this transition, the legacy timekeeping system was retired at the end of its renewal period, with the intent to move to Global Communities’ timekeeping process shortly thereafter. During the interim period, time for the remaining staff was captured using manual timesheets. In two instances, documented supervisory approval could not be located because the employees’ supervisor separated from IntraHealth during the transition period. Planned Corrective Actions: Effective April 1, 2025, all IntraHealth staff transitioned to Global Communities following the completion of operational integration, IntraHealth has transitioned to Global Communities’ timekeeping and payroll process using ADP, which includes electronic time entry, supervisor review/approval workflow, and centralized record retention. Management believes this materially strengthens controls by reducing reliance on manual documentation, and improving the retention and retrievability of approvals. Management will also reinforce the requirement that time records are approved prior to payroll processing and will perform periodic monitoring to confirm compliance with the approval control.
View Audit 398759
Finding 1206649 (2025-001)
Material Weakness 2025
Las Bougainvilleas Senior Housing, Inc.
CA
HUD Housing Programs
Management’s response and corrective action plan (unaudited): Property Manager has reviewed the Course Presentation Handbook on Enterprise Income Verification Specialist (EIVS) and will ensure EIV Income reports are run on time. In addition, management at Casitas of Hayward, Inc. ("Casitas") will im...
Management’s response and corrective action plan (unaudited): Property Manager has reviewed the Course Presentation Handbook on Enterprise Income Verification Specialist (EIVS) and will ensure EIV Income reports are run on time. In addition, management at Casitas of Hayward, Inc. ("Casitas") will implement a review process to ensure that all required EIV reports are run timely and maintained in the tenant lease file as required by HUD Handbook 4350.3, Chapter 9, Section 1, 9-58.
View Audit 398748
Finding 1206648 (2025-003)
Material Weakness 2025
Spanish Speaking Unity Council of Alameda County, Inc.
CA
Subrecipient Monitoring § 200.332
Finding Number: 2025-003 Management concurs with the finding. However, the finding relates to Subrecipient monitoring for contract ended in February 2025 and was not renewed. The Organization has no other subrecipients expenses.
Finding Number: 2025-003 Management concurs with the finding. However, the finding relates to Subrecipient monitoring for contract ended in February 2025 and was not renewed. The Organization has no other subrecipients expenses.
View Audit 398747
Finding 1206647 (2025-002)
Material Weakness 2025
Spanish Speaking Unity Council of Alameda County, Inc.
CA
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.516
Finding Number: 2025-002 Management concurs with the finding. However, the cut-off finding relates to Subrecipient expenses for contract ended in February 2025 and was not renewed. The Organization has no other subrecipients expenses.
Finding Number: 2025-002 Management concurs with the finding. However, the cut-off finding relates to Subrecipient expenses for contract ended in February 2025 and was not renewed. The Organization has no other subrecipients expenses.
View Audit 398747
Finding 1206646 (2025-003)
Material Weakness 2025
Keppel Union School District
CA
Cash Management HUD Housing Programs
Corrective Actions Implemented: 1. Monthly Reconciliation Process: A reconciliation procedure has been implemented requiring cafeteria site managers to compare meal production records, point-of-sale (POS) reports, and student attendance records (including Saturday School attendance, when applicable)...
Corrective Actions Implemented: 1. Monthly Reconciliation Process: A reconciliation procedure has been implemented requiring cafeteria site managers to compare meal production records, point-of-sale (POS) reports, and student attendance records (including Saturday School attendance, when applicable) prior to submission of CNIPS claims. Any discrepancies are investigated and corrected. 2. Verification of Meal Counts: Site managers are now required to review production records and POS data to ensure that only meals actually served to eligible students are included in reimbursement claims. 3. Staff Training: Training has been provided to cafeteria staff and site managers on proper meal counting and claiming procedures to ensure compliance with federal requirements. 4. Supervisory Review: All monthly CNIPS claims are now subject to review and approval by the Child Nutrition Director prior to submission to ensure accuracy and completeness. 5. Ongoing Monitoring: The Director will conduct periodic internal reviews of meal counting and claiming procedures to ensure continued compliance and prevent recurrence of this issue. The District believes these corrective actions address the cause of the finding and will ensure accurate reporting of meals served going forward.
View Audit 398746
Finding 1206631 (2025-003)
Material Weakness 2025
Sunnycrest Village Project LLC
SD
HUD Housing Programs Significant Deficiency
Finding 2025-003 Federal Agency Name: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing Number: #14.134 Program Name: Mortgage Insurance Rental Housing Finding Summary: The Project made twelve monthly deposits into the replacement reserve account; however, the dep...
Finding 2025-003 Federal Agency Name: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing Number: #14.134 Program Name: Mortgage Insurance Rental Housing Finding Summary: The Project made twelve monthly deposits into the replacement reserve account; however, the deposits were not at the amount identified and required by HUD. Corrective Action Plan: Management is working with our mortgagor to appropriately fund the replacement reserve account for the underfunding and will deposit into the replacement reserve account $4,962. Responsible Individuals: Mary Morgan, Executive Director Anticipated Completion Date: April 2026
View Audit 398716
Finding 1206630 (2025-002)
Material Weakness 2025
Sunnycrest Village Project LLC
SD
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
Finding 2025-002 Federal Agency Name: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing Number: #14.134 Program Name: Mortgage Insurance Rental Housing Finding Summary: The testing of property, operations, and distributions detected one instance of underpayment of...
Finding 2025-002 Federal Agency Name: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing Number: #14.134 Program Name: Mortgage Insurance Rental Housing Finding Summary: The testing of property, operations, and distributions detected one instance of underpayment of an expense based upon review of supporting invoices and the allocation of the expense. Corrective Action Plan: The invoice approval form will include a note stating that, before completing a disbursement of funds, the request must include supporting documents including allocation calculations and approvals. Accounts Payable staff retraining on allocation calculations has been completed, and the calculation formulas have been updated. Responsible Individuals: Mary Morgan, Executive Director Anticipated Completion Date: April 2026
View Audit 398716
Finding 1206627 (2025-001)
Material Weakness 2025
Gulf Coast Transit District
TX
Procurement, Suspension & Debarment § 200.318 § 200.326
II. Findings and Questioned Costs Related to Federal and State Awards Finding Number: 2025‐001 Federal Program Name: Federal Transit Cluster Assistance Listing Numbers: 20.507, 20.526 State Program Names: State Urbanized Area Formula Program Contact Person: Ted Ross, Executive Director Updated Corre...
II. Findings and Questioned Costs Related to Federal and State Awards Finding Number: 2025‐001 Federal Program Name: Federal Transit Cluster Assistance Listing Numbers: 20.507, 20.526 State Program Names: State Urbanized Area Formula Program Contact Person: Ted Ross, Executive Director Updated Corrective Action Plan: The District has revised its procurement procedures to meet Uniform Guidance requirements. Enhancements include: - Mandatory documentation of quotes for applicable procurements - Centralization of procurement records in accordance with best practices Policy training and practices are already in place and are being followed. Certification The Gulf Coast Transit District affirms that all corrective actions noted above are actively corrected or are being addressed. Additional documentation or clarification will be provided to auditors upon request.
View Audit 398704
Finding 1206619 (2025-002)
Material Weakness 2025
Western Illinois Area Agency on Aging
IL
Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness
Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency keep track of which subrecipients need to be monitored during each year and ensure all monitoring is completed. Explanation of disagreement with audit finding: There is no disagreement with...
Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency keep track of which subrecipients need to be monitored during each year and ensure all monitoring is completed. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The Agency will review its subrecipient tracking to ensure all monitoring is completed. Name of the contact person responsible for corrective action: Tony Vermazen, Fiscal Manager Planned completion date for corrective action plan: Fiscal Year 2026
View Audit 398697
Finding 1206614 (2025-001)
Material Weakness 2025
Western Illinois Area Agency on Aging
IL
Internal Control / Segregation of Duties Material Weakness Reporting
Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report Explanation of disagreement with audit finding: There is no di...
Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The Agency will review its processes to ensure an internal control is implemented. Name of the contact person responsible for corrective action: Tony Vermazen, Fiscal Manager Planned completion date for corrective action plan: Fiscal Year 2026
View Audit 398697
Finding 1206607 (2025-001)
Material Weakness 2025
Discovery Academy of Lake Alfred, Inc.
FL
School Nutrition Programs Special Tests & Provisions
The School will prepare and submit a plan to the state agency to address excess net cash resources in the nonprofit food service account. Management will implement procedures to monitor net cash resources on a periodic basis, including timely preparation and review of the food service program’s stat...
The School will prepare and submit a plan to the state agency to address excess net cash resources in the nonprofit food service account. Management will implement procedures to monitor net cash resources on a periodic basis, including timely preparation and review of the food service program’s statement of financial performance, to ensure compliance with program requirements and timely completion of any required follow-up actions.
View Audit 398682
Finding 1206604 (2025-001)
Material Weakness 2025
Vinton County Local School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring
The district purchased a welding lab exhaust system through the ESSER program as part of the welding shop renovation project. While the primary contract for the project included the required Davis-Bacon provisions, a separate purchase was made for the exhaust system that was believed to be equipment...
The district purchased a welding lab exhaust system through the ESSER program as part of the welding shop renovation project. While the primary contract for the project included the required Davis-Bacon provisions, a separate purchase was made for the exhaust system that was believed to be equipment only. However, the vendor agreement included labor, and the existing contract did not cover this portion of the work. As a result, the required Davis-Bacon language was not included, and certified payroll documentation was not obtained. The district does not typically pay for construction projects involving labor with federal funds. To address this moving forward, the district is implementing additional review procedures to ensure all federally funded purchases are evaluated for potential labor components prior to approval. Any purchase involving labor will include the required federal provisions and documentation. The district will also strengthen internal communication during project planning to ensure all components are properly identified and compliant.
View Audit 398681
Finding 1206598 (2025-001)
Material Weakness 2025
Broome Community College
NY
Internal Control / Segregation of Duties Student Financial Aid
The institution reviewed the identified R2T4 calculations and, where necessary, corrected the amounts returned to ensure compliance with federal regulations. The College implemented several procedural and staffing changes to strengthen internal controls and improve segregation of duties related to t...
The institution reviewed the identified R2T4 calculations and, where necessary, corrected the amounts returned to ensure compliance with federal regulations. The College implemented several procedural and staffing changes to strengthen internal controls and improve segregation of duties related to the Return of Title IV Funds process. These improvements include: • Establishing a formal secondary review of all R2T4 calculations and fund return transactions prior to processing. A second qualified Finance staff member will review and verify: • The withdrawal date • The calculation methodology • The percentage of the payment period completed • The final amount of Title IV funds returned • Separating responsibilities for calculation, review, and posting of Title IV fund returns to ensure appropriate segregation of duties. • Implementing documented procedures and checklists to verify that the correct type and amount of Title IV funds are returned in accordance with federal requirements. • Providing additional staff training related to R2T4 processing and compliance requirements. Management believes that these corrective actions significantly strengthen internal controls and reduce the likelihood of similar errors occurring in the future. The College will continue to monitor compliance with these procedures and perform periodic supervisory reviews to ensure that controls remain effective.
View Audit 398656
Finding 1206594 (2025-001)
Material Weakness 2025
Hoover Seniors
CA
Management should transfer excess funds from the operating account to the reserve for replacements account and continue to work toward bringing the delinquent accounts current. Management should implement automated reminders and tracking measures to address the delay and ensure timely completion of ...
Management should transfer excess funds from the operating account to the reserve for replacements account and continue to work toward bringing the delinquent accounts current. Management should implement automated reminders and tracking measures to address the delay and ensure timely completion of all future recertifications.
View Audit 398655
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