Corrective Action Plans

Finding 1227086 (2025-003)

Material Weakness 2025

MO

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Name of Contact Person: Lori Phelps, City Clerk/Treasurer and Acting City Manager. Recommendation: We recommend that the City check the Excluded Parties List System or collect certification from the entity for any vendor in which the City expects to spend more than $25,000 of federal grant funds for...

Name of Contact Person: Lori Phelps, City Clerk/Treasurer and Acting City Manager. Recommendation: We recommend that the City check the Excluded Parties List System or collect certification from the entity for any vendor in which the City expects to spend more than $25,000 of federal grant funds for the year. Corrective Action: We will ensure we comply going forward. Proposed Completion Date: Immediately.

View Audit 409271

Finding 1227083 (2025-002)

Material Weakness 2025

Newhalen Tribal Council

AK

Reporting § 200.512

Management will ensure that future audits are completed timely. Communication protocols have been updated to ensure all relevant parties are explicitly notified of audit report approvals in future periods.

View Audit 409267

Finding 1227078 (2025-002)

Material Weakness 2025

CITY OF MATTHEWS

MO

Procurement, Suspension & Debarment Cash Management

Name of Contact Person: April Spraggs, City Clerk. Recommendation: It is recommended that the City develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Corrective Action: The City will d...

Name of Contact Person: April Spraggs, City Clerk. Recommendation: It is recommended that the City develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Corrective Action: The City will develop and adopt the required written policies and procedures. Proposed Completion Date: Immediately.

View Audit 409265

Finding 1227069 (2025-002)

Material Weakness 2025

The Township of Upper Darby

PA

Procurement, Suspension & Debarment § 200.213 § 200.303

The Township has created a proceudre to regularly check Sam.gov for suspension and debarment prior to issuing purchase orders or contracts.

View Audit 409258

Finding 1227066 (2025-001)

Material Weakness 2025

County of Franklin, Pennsylvania

PA

Special Tests & Provisions Student Financial Aid Allowable Costs / Cost Principles

The County has implemented procedures to ensure all future foster care maintenance for which reimbursement is sought is allowable.

View Audit 409256

Finding 1227062 (2025-001)

Material Weakness 2025

Souris Basin Planning Council

ND

Reporting § 200.303

Corrective Action Plan – December 31, 2025 2025-001 Contact Person: Beth Calderon, Program & Finance Manager Corrective Action Plan: During 2026, the Council implemented a formal review process for the preparation and submission of the Federal Financial Report (SF-425). The Program & Finance Manager...

Corrective Action Plan – December 31, 2025 2025-001 Contact Person: Beth Calderon, Program & Finance Manager Corrective Action Plan: During 2026, the Council implemented a formal review process for the preparation and submission of the Federal Financial Report (SF-425). The Program & Finance Manager prepares the SF-425 and supporting documentation, and the Organizational Development & Program Manager performs and documents an independent review of the completed report for accuracy, completeness, and compliance with grant reporting requirements prior to submission. This process was implemented to strengthen internal controls over federal reporting and provide appropriate segregation of duties. Completion Date: July 14, 2026 Briselda Hernandez Executive Director

View Audit 409252

Finding 1227061 (2025-004)

Material Weakness 2025

White Mountain Communities Hospital, Inc. Dba White Mountain Regional

AZ

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

Finding 2025-004 Federal Agency Name: United States Department of Health and Human Services Program Name: Congressional Directives FFAL #93.493 Finding Summary: The Hospital does not have an internal control policy in place to ensure covered transactions are with vendors that are not suspended or de...

Finding 2025-004 Federal Agency Name: United States Department of Health and Human Services Program Name: Congressional Directives FFAL #93.493 Finding Summary: The Hospital does not have an internal control policy in place to ensure covered transactions are with vendors that are not suspended or debarred, and no evidence was retained regarding ensuring the vendor was not suspended or debarred. Corrective Action Plan: For Finding 2025-004, the Hospital has implemented corrective actions to address the lack of internal controls related to suspended and debarred vendor verification. The Hospital revised its Capital Request Form to require documented verification that vendors involved in federally funded procurements are not suspended or debarred prior to contract award or purchase. Additionally, the Federal Procurement Policy and Procedure was updated to establish formal internal controls for screening vendors against applicable federal exclusion lists and retaining evidence of the verification process. Effective immediately, no procurement involving federal funds will be approved until suspended and debarred status verification has been completed and documented. Management will provide education to all managers on August 5, 2026, regarding the revised requirements and documentation standards. Hospital leadership will conduct ongoing monitoring and review of procurement files to ensure compliance with federal regulations and to prevent recurrence of this finding. Responsible Individuals: Wesley Babers, Chief Executive Officer and Ashley Jaramillo, Chief Financial Officer Anticipated Completion Date: August 2026

View Audit 409249

Finding 1227060 (2025-003)

Material Weakness 2025

White Mountain Communities Hospital, Inc. Dba White Mountain Regional

AZ

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

Finding 2025-003 Federal Agency Name: United States Department of Health and Human Services Program Name: Congressional Directives FFAL #93.493 Finding Summary: Testing of the federal program identified the following: 􀁸 The Hospital’s formally documented procurement policy was missing the required e...

Finding 2025-003 Federal Agency Name: United States Department of Health and Human Services Program Name: Congressional Directives FFAL #93.493 Finding Summary: Testing of the federal program identified the following: 􀁸 The Hospital’s formally documented procurement policy was missing the required elements detailed under Uniform Guidance. 􀁸 Instances where the Hospital did not follow the procurement process, and/or retain documentation for reasoning of selection of vendor. Corrective Action Plan: For Finding 2025-003, the Hospital has updated and approved its Federal Procurement Policy and Procedure to incorporate all required elements of Uniform Guidance and strengthen compliance with federal grant requirements. In addition, the Hospital revised its Capital Request process to include formal procurement requirements, vendor selection documentation, and approval workflows. Effective immediately, no federal funds will be expended until the procurement process has been fully completed and documented in accordance with the revised policy. Management has implemented controls to ensure procurement records are maintained, including documentation supporting vendor selection and purchasing decisions. To support compliance and consistent application of the new requirements, education and training on the revised procurement and capital request processes will be provided to all managers on August 5, 2026. Hospital leadership will monitor adherence to these procedures through ongoing review and oversight to ensure compliance with federal regulations and prevent future occurrences of this finding. Responsible Individuals: Wesley Babers, Chief Executive Officer and Ashley Jaramillo, Chief Financial Officer Anticipated Completion Date: August 2026

View Audit 409249

Finding 1227056 (2025-005)

Material Weakness 2025

County of Columbus

NC

Reporting Cash Management

2025-005 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principle (Repeat Finding) Information on the federal program: Temporary Assistance Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed thr...

2025-005 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principle (Repeat Finding) Information on the federal program: Temporary Assistance Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Criteria: Per the NCDHHS policy manual, salaries, wages, and fringe benefits of Department of Social Service employees hired under the state merit system are allowable. Salaries shall be allocated to programs by time distribution methods and supported by payroll and attendance records for individuals. Name of Contact Person: Dwella Hall, Social Services Director Corrective Action Plan: The County’s Department of Social Services is committed to strengthening internal controls to ensure the accurate reporting of time and program coding. The agency has implemented enhanced review protocols requiring supervisors to verify that weekly timesheets accurately reflect the time recorded on employee’s daily activity sheets prior to approval. In addition, the agency is reinforcing staff training on proper time distribution and coding requirement, increasing supervisory oversight, and establishing standardized review procedures to promote consistency and compliance. These measures are designed to improved documentation accuracy, strengthen accountability, and ensure that program reimbursements are supported by complete and accurate records. Proposed Completion Date: June 30, 2027

View Audit 409231

Finding 1227052 (2025-004)

Material Weakness 2025

County of Columbus

NC

HUD Housing Programs

2025-004 Significant Deficiency over Reporting (Repeat Finding) Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to submit t...

2025-004 Significant Deficiency over Reporting (Repeat Finding) Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to submit timely a Financial Assessment Sub-system (FASS-PH): GAAP-based unaudited and audited financial information electronically to HUD. Name of Contact Person: Heather Woody, Finance Director Corrective Action Plan: The County will continue its efforts to complete audits in a timely manner. The Section 8 program is audited in conjunction with the audit of the county. Proposed Completion Date: December 31, 2026

View Audit 409231

Finding 1227051 (2025-005)

Material Weakness 2025

Harvard Townhouse, Inc.

NE

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

Finding 2025-004 See response to finding 2025-001.

View Audit 409230

Finding 1227050 (2025-004)

Material Weakness 2025

Harvard Townhouse, Inc.

NE

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking

Finding 2025-004 Management of the project is actively working to reinsure the Project in compliance with 7 CFR 3560.105(h). Management is also actively reviewing Its internal control policies and procedures to mitigate the risk of noncompliance in the future.

View Audit 409230

Finding 1227049 (2025-001)

Material Weakness 2025

Brazos Valley Council of Governments

TX

HUD Housing Programs Material Weakness Reporting

We agree with the auditor’s assessment of a state of noncompliance with respect to the 2025 audited REAC submission. However, we do not believe that the noncompliance resulted from weaknesses in BVCOG’s controls over the REAC submission itself; rather, the noncompliance resulted from delays in compl...

We agree with the auditor’s assessment of a state of noncompliance with respect to the 2025 audited REAC submission. However, we do not believe that the noncompliance resulted from weaknesses in BVCOG’s controls over the REAC submission itself; rather, the noncompliance resulted from delays in completing the fiscal year 2025 audit, which must be finished before the REAC audited submission is completed. Ultimately, the audit’s timely completion was delayed because of significant turnover in key positions and unanticipated time requirements to fill those positions. In particular, both the executive director and chief financial officer positions were vacant for several months dating from the end of FY25 well into FY26. Additionally, comptroller and senior accountant positions were open during FY25 and FY26, during the time that audit preparation normally occurs. Because of this, BVCOG achieved audit readiness in early June 2026, a timeframe which did not permit its outside auditors enough time to complete their audit before the REAC submission deadline. As of July 2026, these positions have all been filled. We do not expect that additional corrective action will be necessary to ensure that the 2026 audit and audited REAC submission will be completed timely.

View Audit 409224

Finding 1227045 (2025-002)

Material Weakness 2025

County of Madison, New York

NY

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan for Finding 2025-002 U.S Department of Agriculture Rural Broadband Access Loans (AL# 10.886) Criteria: Quarterly financial reports are required to be submitted to the United State Department of Agriculture no more than 30 days after the end of the quarter. Internal controls sh...

Corrective Action Plan for Finding 2025-002 U.S Department of Agriculture Rural Broadband Access Loans (AL# 10.886) Criteria: Quarterly financial reports are required to be submitted to the United State Department of Agriculture no more than 30 days after the end of the quarter. Internal controls should provide reasonable assurance of compliance with reporting requirements of the Rural Broadband Access Loans program. Cause/Condition: Quarterly reports for all 4 quarters of the year under audit were not submitted timely. Effect: The County was not in compliance with the reporting requirements of the Rural Broadband Access Loans program. Perspective Information: We tested all 4 quarterly financial reports due relating to the fiscal year ending December 31, 2025. All 4 quarterly reports were submitted late, subsequent to 30 days after quarter end. Questioned Costs: None noted. Recommendation: We recommend the County design and implement internal controls over compliance to ensure that all reports required under the Uniform Guidance are submitted to the appropriate government agency timely. Documentation to support the effectiveness of the controls should be retained. Management’s Response: Management agrees with the finding and recommendation. To address this issue, we will implement procedures to better monitor reporting deadlines and assign responsibility for preparing, reviewing, and submitting required reports. We will also maintain documentation to verify reports are completed and submitted timely. These improvements will help ensure compliance with the reporting requirements of the Rural Broadband Access Loans program going forward. Corrective Action Plan for Finding 2025-002 (Continued) Expected Completion: December 31, 2026 Responsible Official: Lou Anne Randall, Director of Finance

View Audit 409213

Finding 1227044 (2025-005)

Material Weakness 2025

Hopkins Public Schools/isd No. 270

MN

Allowable Costs / Cost Principles § 200.430

1. Explanation of Disagreement with Audit Finding: There is no disagreement with the finding. 2. Actions Planned in Response to Finding: Corrective actions are underway, including clarified expectations, additional training, and improved monitoring to prevent recurrence. Also, site-level recording a...

1. Explanation of Disagreement with Audit Finding: There is no disagreement with the finding. 2. Actions Planned in Response to Finding: Corrective actions are underway, including clarified expectations, additional training, and improved monitoring to prevent recurrence. Also, site-level recording and reporting templates have been implemented for the 2025-2026 school year and are in place at each recipient program. 3. Official Responsible for Ensuring CAP: The District’s Principal on Special Assignment who oversees the Title I program and the Business Services Director are the school officials responsible for carrying out the corrective action plan. 4. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2026. 5. Plan to Monitor Completion of CAP: The Board of Education and administration will be monitoring this corrective action plan.

View Audit 409196

Finding 1227043 (2025-003)

Material Weakness 2025

University of Providence

MT

Student Financial Aid Cash Management

Audit Finding #2025-003: U.S. Department of Education Student Financial Aid Cluster: Cash Management Contact Person Responsible: Kelli Englehardt – Lead Darci May – Support Corrective Actions Planned: 1. Reconcile Jenzabar Financial Aid to General Ledger o Create reports from Jenzabar Financial Aid ...

Audit Finding #2025-003: U.S. Department of Education Student Financial Aid Cluster: Cash Management Contact Person Responsible: Kelli Englehardt – Lead Darci May – Support Corrective Actions Planned: 1. Reconcile Jenzabar Financial Aid to General Ledger o Create reports from Jenzabar Financial Aid to compare to the General Ledger on a monthly basis. Also completed in January, May and September when census date occurs. o Steps will be taken to research any discrepancies between the reports and correct them to calculate the appropriate draw amount. 2. Review of Reconciliation. o Financial Aid will review and approval prior to actual draw down of funds. o Anticipated Completion Date: March 31st, 2026, and then ongoing. Commitment to Compliance: The University will leverage all available tools to prevent timing-related errors and ensure accurate draw downs in future years.

View Audit 409186

Finding 1227038 (2025-002)

Material Weakness 2025

University of Providence

MT

Student Financial Aid Internal Control / Segregation of Duties

Audit Finding #2025-002: U.S. Department of Education Student Financial Aid Cluster: Personnel Contact Person Responsible: Kelli Engelhardt – Lead Darci May - Support Corrective Actions Planned: 1. Search for Staff and opportunities for Staffing Enhancements o Continue to search for financial aid st...

Audit Finding #2025-002: U.S. Department of Education Student Financial Aid Cluster: Personnel Contact Person Responsible: Kelli Engelhardt – Lead Darci May - Support Corrective Actions Planned: 1. Search for Staff and opportunities for Staffing Enhancements o Continue to search for financial aid staff to support functions in the office and provide for segregation of duties. If not possible, working with a firm that can provide assistance in order to enhance the system of internal controls. 2. Implementation of Internal Control Procedures o Process for Eligibility and Award packaging will be reviewed by designated staff and supervised by the Vice President for Enrollment Management. o Annual training will continue for the Financial Aid team to ensure compliance with the Federal Student Aid Handbook. o Anticipated Completion Date: Ongoing. Commitment to Compliance: The University will leverage all available tools to prevent timing-related errors and ensure accurate Subsidized Loan awarding in future years.

View Audit 409186

Finding 1227033 (2025-001)

Material Weakness 2025

University of Providence

MT

Student Financial Aid

Audit Finding #2025-001: U.S. Department of Education Student Financial Aid Cluster:FISAP Contact Person(s) Responsible: Kelli Engelhardt – Lead Darci May - Support Corrective Actions Planned: 1. Documentation for how FISAP is completed using new reports from software conversion: o A Procedure will ...

Audit Finding #2025-001: U.S. Department of Education Student Financial Aid Cluster:FISAP Contact Person(s) Responsible: Kelli Engelhardt – Lead Darci May - Support Corrective Actions Planned: 1. Documentation for how FISAP is completed using new reports from software conversion: o A Procedure will be written and saved in the Procedures documents detailing the process of gathering information and entering information into the reporting system. o Anticipated Completion Date: April 15th, 2026 2. Second Person to review FISAP before submission. o FISAP will be prepared and ready for review at least two-weeks prior to submission deadline so any errors can be identified and corrected with enough time to make those corrections. Commitment to Compliance: The University is committed to rectifying this finding and will ensure future compliance with federal regulations.

View Audit 409186

Finding 1227028 (2025-003)

Material Weakness 2025

Alamo Area Mutual Housing Association

TX

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2025 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors reg...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2025 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2025-003: The Company does not have effective internal controls or consistently follow the written policies and procedures over federal awards. CORRECTIVE ACTION: Effective January 1, 2026, Prospera has control over ACG and plans to improve the internal control procedures and monitor the federal awards.

View Audit 409179

Finding 1227015 (2025-002)

Material Weakness 2025

Alamo Area Mutual Housing Association

TX

Internal Control / Segregation of Duties Questioned Costs Material Weakness

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2025 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors reg...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2025 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2025-002: Inadequate internal controls for ACG Corporate. CORRECTIVE ACTION: Prospera has begun implementing new policies and procedures. Effective January 1, 2026, Prospera has control over ACG and plans to continue to improve the internal control procedures.

View Audit 409179

Finding 1227002 (2025-001)

Material Weakness 2025

Alamo Area Mutual Housing Association

TX

Material Weakness Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2025 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors reg...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2025 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2025-001: Management Company’s internal control and procedures over financial reporting. CORRECTIVE ACTION: Management plan to transition to a new property management company during 2026.

View Audit 409179

Finding 1226989 (2025-001)

Material Weakness 2025

Bloomington Public Transportation Corporation

IN

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

BPTC will ensure that all future operating grant purchases are allowable costs/activities per the grant agreements. BPTC will return the funds improperly reimbursed through Pay.gov.

View Audit 409177

Finding 1226988 (2025-001)

Material Weakness 2025

Regional Aid for Interim Needs, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles Reporting

Management acknowledges that owner certified financial data is required to be submitted through the Federal Audit Clearinghouse online system by March 31st of each year for the preceding fiscal year. To ensure that this deadline is adhered to each year going forward the CFO or designee will create a...

Management acknowledges that owner certified financial data is required to be submitted through the Federal Audit Clearinghouse online system by March 31st of each year for the preceding fiscal year. To ensure that this deadline is adhered to each year going forward the CFO or designee will create an aggressive closing schedule so that accurate financial information is available on a timely basis to adhere to future filing requirements. In addition, RAIN is in the process of implementing NetSuite, a new accounting software system, which will help automate and accelerate the monthly and year-end close process, further supporting timely completion of the audit and future Federal Audit Clearinghouse submissions. Anticipated Completion Date: 12/31/2026 Contact Person: Kendell Burroughs, CFO

View Audit 409172

Finding 1226986 (2025-001)

Material Weakness 2025

Village of Enosburg Falls, Inc.

VT

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: Management should consider hiring a replacement for the Finance Manager with the necessary skills and knowledge to prepare the monthly reconciliations and financial statements as expeditiously as possible. Action Taken: Management has reviewed the job description for the Director of ...

Recommendation: Management should consider hiring a replacement for the Finance Manager with the necessary skills and knowledge to prepare the monthly reconciliations and financial statements as expeditiously as possible. Action Taken: Management has reviewed the job description for the Director of Finance position, specifically addressing knowledge and experience with municipal financial and reporting requirements. The Director of Finance position was posted April 16th on the Village’s social media platforms, Vermont League of Cities and Towns, and Indeed. Management has made arrangements with another local utility company controller to assist in the evaluation of qualified candidates. Anticipated Completion Date: May 22, 2026 Contact Person: John Dasaro, Village Manager

View Audit 409168

Finding 1226979 (2025-001)

Material Weakness 2025

Semcac

MN

Reporting § 200.510 § 200.512 § 200.520

Department of Health and Human Services Semcac respectfully submits the following corrective action plan for the year ended 09/30/2025. BerganKDV, Ltd. 220 Park Ave S St. Cloud, MN 56301 Audit Period: 10/1/2024 – 9/30/2025 The finding from the 9/30/2025 schedule of findings and questioned costs is d...

Department of Health and Human Services Semcac respectfully submits the following corrective action plan for the year ended 09/30/2025. BerganKDV, Ltd. 220 Park Ave S St. Cloud, MN 56301 Audit Period: 10/1/2024 – 9/30/2025 The finding from the 9/30/2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2025-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2024-001 Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend that management address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Action Taken: We agree with the auditors’ comments, the following action will be taken to address the situation. As Semcac continues to grow and compliance requirements increase, we have evaluated staffing capacity within the Fiscal Department and added a management-level position in fiscal year 2026. Semcac has also contracted with an outsourced accounting firm to strengthen internal controls, improve processes and procedures, support adherence to the year-end closing schedule, and help ensure timely submission of the audit reporting package. If the Department of Health and Human Services have questions regarding this plan, please call Adam Larson at (507) 864-8218.

View Audit 409160

Corrective Action Plans

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