Corrective Action Plans

Finding 1206476 (2025-001)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Montgomery County

FL

HUD Housing Programs

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

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

View Audit 398489

Finding 1206475 (2025-001)

Material Weakness 2025

Des Arc School District

AR

School Nutrition Programs

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

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

View Audit 398486

Finding 1206473 (2025-002)

Material Weakness 2025

Boyer Valley Community School District

IA

Internal Control / Segregation of Duties Reporting

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

View Audit 398481

Finding 1206469 (2025-001)

Material Weakness 2025

White County Central School District

AR

Cash Management § 200.305

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

View Audit 398470

Finding 1206468 (2025-002)

Material Weakness 2025

Adventhealth University

FL

Student Financial Aid

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

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

View Audit 398469

Finding 1206465 (2025-001)

Material Weakness 2025

Adventhealth University

FL

Student Financial Aid Cash Management Reporting

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

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

View Audit 398469

Finding 1206442 (2025-001)

Material Weakness 2025

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

MN

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

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

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

View Audit 398465

Finding 1206441 (2025-011)

Material Weakness 2025

Edgecombe County Board of Education

NC

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency

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

View Audit 398464

Finding 1206435 (2025-001)

Material Weakness 2025

Western Arizona Council of Governments

AZ

Procurement, Suspension & Debarment Eligibility § 200.303

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

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

View Audit 398457

Finding 1206431 (2025-003)

Material Weakness 2025

City of Kiester, Minnesota

MN

Internal Control / Segregation of Duties

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

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

View Audit 398446

Finding 1206430 (2025-002)

Material Weakness 2025

City of Kiester, Minnesota

MN

Internal Control / Segregation of Duties

Corrective Action Plan (CAP) Disagreement with Audit Finding: None Actions Planned in Response to Finding: The City is aware of the lack of expertise to ensure all disclosures required by GAAP are included in the financial statements, however, the City will review the notes for accuracy and compare ...

Corrective Action Plan (CAP) Disagreement with Audit Finding: None Actions Planned in Response to Finding: The City is aware of the lack of expertise to ensure all disclosures required by GAAP are included in the financial statements, however, the City will review the notes for accuracy and compare balances in the financial report to the general ledger and other City reports prior to issuance of the financial statements. Official Responsible for Ensuring CAP: Doris Troll, City Clerk/Treasurer Planned Completion Date for CAP: December 31, 2026 Plan to Monitor Completion of CAP: City Council

View Audit 398446

Finding 1206429 (2025-001)

Material Weakness 2025

City of Kiester, Minnesota

MN

Internal Control / Segregation of Duties

Corrective Action Plan (CAP) Disagreement with Audit Finding: None Actions Planned in Response to Finding: The City will continue to review and approve adjusting journal entries as proposed by the auditor, as well as taking responsibility for the audited financial statements. Official Responsible fo...

Corrective Action Plan (CAP) Disagreement with Audit Finding: None Actions Planned in Response to Finding: The City will continue to review and approve adjusting journal entries as proposed by the auditor, as well as taking responsibility for the audited financial statements. Official Responsible for Ensuring CAP: Doris Troll, City Clerk/Treasurer Planned Completion Date for CAP: December 31, 2026 Plan to Monitor Completion of CAP: City Council

View Audit 398446

Finding 1206425 (2025-003)

Material Weakness 2025

Streator Esd No. 44

IL

Cash Management

The District will monitor the cash position of the food service program on a three month rolling average to ensure funds are not accumulated.

View Audit 398412

Finding 1206424 (2025-002)

Material Weakness 2025

Streator Esd No. 44

IL

The District will improve training and education related to grant compliance requirements and ensure the District is complying with requirements such as maintaining certified payroll records.

View Audit 398412

Finding 1206423 (2025-001)

Material Weakness 2025

Streator Esd No. 44

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will...

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.

View Audit 398412

Finding 1206422 (2025-004)

Material Weakness 2025

Clintonville Public School District

WI

Internal Control / Segregation of Duties Cash Management Eligibility

Recommendation: We recommend the District establish a procedure for timely review and approval of claims prior to their submission for reimbursement by someone who is knowledgeable of the grant requirements. Additionally, we recommend the district designate an individual to review eligibility and ve...

Recommendation: We recommend the District establish a procedure for timely review and approval of claims prior to their submission for reimbursement by someone who is knowledgeable of the grant requirements. Additionally, we recommend the district designate an individual to review eligibility and verification determinations for accuracy and proper input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Food Service Director will review eligibility and verification determinations for accuracy and proper input into the software. The District will continue to improve on reviewing and approval of claims. Name of the contact person responsible for correction action: Jessica Holtz Planned completion date for corrective action: June 30, 2026

View Audit 398410

Finding 1206417 (2025-007)

Material Weakness 2025

Santa Fe Recovery Center, Inc.

NM

Reporting Special Tests & Provisions § 200.512

2025-007 – Late Audit Report Corrective action plan: Management reviewed existing accounting staffing structure, revised position descriptions, and have advertised to fill two of three open positions. Management feels with these revised position descriptions, more focus on accounting operations and ...

2025-007 – Late Audit Report Corrective action plan: Management reviewed existing accounting staffing structure, revised position descriptions, and have advertised to fill two of three open positions. Management feels with these revised position descriptions, more focus on accounting operations and procedures. Personnel responsible for corrective action: Heather King, Interim Chief Executive Officer Estimated corrective action completion date: June 2026

View Audit 398404

Finding 1206413 (2025-006)

Material Weakness 2025

Santa Fe Recovery Center, Inc.

NM

Allowable Costs / Cost Principles § 200.403 § 200.430

2025-006 – Allowable Costs/Cost Principles Corrective action plan: Contractors have been tasked with training and implementation during fiscal year 2026. Revised accounting staff structure will provide better on-going implementation and monitoring compliance. Personnel responsible for corrective act...

2025-006 – Allowable Costs/Cost Principles Corrective action plan: Contractors have been tasked with training and implementation during fiscal year 2026. Revised accounting staff structure will provide better on-going implementation and monitoring compliance. Personnel responsible for corrective action: Heather King, Interim Chief Operating Officer Estimated corrective action completion date: March 2026

View Audit 398404

Finding 1206410 (2025-005)

Material Weakness 2025

Santa Fe Recovery Center, Inc.

NM

Procurement, Suspension & Debarment § 200.318 § 200.327

2025-005 – Procurement Corrective action plan: Management reviewed existing accounting staffing structure, revised position descriptions, and have advertised to fill two of three open positions. Management feels with these revised position descriptions, more focus on accounting operations, procedure...

2025-005 – Procurement Corrective action plan: Management reviewed existing accounting staffing structure, revised position descriptions, and have advertised to fill two of three open positions. Management feels with these revised position descriptions, more focus on accounting operations, procedures, and property and equipment management. Personnel responsible for corrective action: Heather King, Interim Chief Operating Officer Estimated corrective action completion date: March 2026

View Audit 398404

Finding 1206406 (2025-004)

Material Weakness 2025

Santa Fe Recovery Center, Inc.

NM

Equipment & Real Property Management § 200.313

2025-004 – Equipment and Real Property Management Corrective action plan: Management reviewed existing accounting staffing structure, revised position descriptions, and have advertised to fill two of three open positions. Management feels with these revised position descriptions, more focus on accou...

2025-004 – Equipment and Real Property Management Corrective action plan: Management reviewed existing accounting staffing structure, revised position descriptions, and have advertised to fill two of three open positions. Management feels with these revised position descriptions, more focus on accounting operations, procedures, and property and equipment management. Personnel responsible for corrective action: Heather King, Interim Chief Operating Officer Estimated corrective action completion date: Accounting records June 2026; physical inventory September 2026.

View Audit 398404

Finding 1206403 (2025-003)

Material Weakness 2025

Breaking Free

MN

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

The Organization will develop and implement formal, documented monitoring procedures designed to ensure the accuracy of financial and programmatic reporting, as well as to track and maintain compliance with matching, level of effort, and earmarking requirements.

View Audit 398403

Finding 1206401 (2025-002)

Material Weakness 2025

Breaking Free

MN

Allowable Costs / Cost Principles § 200.303 § 200.430

The Organization will develop and implement formal written policies and procedures to ensure that payroll charges to federal awards are based solely on actual costs incurred, in compliance with federal requirements. As part of this effort, the Organization will require all employees whose salaries a...

The Organization will develop and implement formal written policies and procedures to ensure that payroll charges to federal awards are based solely on actual costs incurred, in compliance with federal requirements. As part of this effort, the Organization will require all employees whose salaries are charged in whole or in part to federal awards to complete time and effort documentation for each payroll period. This documentation will accurately reflect the actual hours worked on federal program activities as well as other activities, as applicable. Supervisors or designated management personnel will review and approve all time and effort reports on a timely basis. Evidence of this review, including signatures or electronic approvals, will be maintained in accordance with record retention policies. The approved time and effort documentation will serve as the basis for allocating personnel costs to federal awards. The Organization will ensure that payroll charges are adjusted, if necessary, to align with actual time worked. Documentation supporting these allocations will be retained and made available for audit or review. Training will be provided to all relevant staff to ensure understanding and consistent application of the new procedures. Implementation of these policies and procedures will occur June 15 2026, and ongoing monitoring will be conducted to ensure compliance.

View Audit 398403

Finding 1206397 (2025-006)

Material Weakness 2025

Dolton West School District 148

IL

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

Condition: The District incurred program expenditures that were not charged in accordance with the approved grant budget. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. The District will strengthen internal controls to e...

Condition: The District incurred program expenditures that were not charged in accordance with the approved grant budget. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. The District will strengthen internal controls to ensure expenditures are reviewed for compliance with the approved grant budget prior to being claimed for reimbursement. Going forward, the District will compare expenditures to the approved budget detail and ensure costs are charged to the appropriate budget category.Responsible Person: Dr. Mable Alfred, Interim Superintendent. Anticipated Completion Date: June 30, 2026

View Audit 398399

Finding 1206396 (2025-005)

Material Weakness 2025

Dolton West School District 148

IL

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management § 200.303

Condition: The District claimed expenditures that did not have adequate supporting documentation, such as invoices, receipts, purchase orders and proof of payment. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Grant exp...

Condition: The District claimed expenditures that did not have adequate supporting documentation, such as invoices, receipts, purchase orders and proof of payment. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Grant expenditures will be reviewed and approved by appropriate personnel prior to reimbursement requests being submitted. Responsible Person: Dr. Mable Alfred, Interim Superintendent. Anticipated Completion Date: June 30, 2026

View Audit 398399

Finding 1206394 (2025-004)

Material Weakness 2025

Dolton West School District 148

IL

Cash Management Period of Performance Internal Control / Segregation of Duties

Condition: The District claimed expenditures that were incurred outside of the applicable periods of performance.Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Grant expenditures will be reviewed and approved by appropri...

Condition: The District claimed expenditures that were incurred outside of the applicable periods of performance.Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Grant expenditures will be reviewed and approved by appropriate personnel prior to reimbursement requests being submitted. Responsible Person: Dr. Mable Alfred, Interim Superintendent. Anticipated Completion Date: June 30, 2026

View Audit 398399

Corrective Action Plans

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