Corrective Action Plans

Finding 1215942 (2025-001)

Material Weakness 2025

WA

School Nutrition Programs Subrecipient Monitoring Eligibility

Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell St NE Orting, WA 98360 ...

Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell St NE Orting, WA 98360 Corrective action the auditee plans to take in response to the finding: Eligibility: The District will document the internal controls that are in place for the monthly direct certification downloads and will print the certification download along with saving it electronically so that the files are easy to provide for future audits. Anticipated date to complete the corrective action: July 31, 2025

View Audit 402506

Finding 1215939 (2025-001)

Material Weakness 2025

South Kitsap School District No. 402

WA

Subrecipient Monitoring Eligibility Allowable Costs / Cost Principles

Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with federal eligibility requirements. Name, address, and telephone of District contact person: Heather Korten, Director of Business Services 2689 Hoover Ave SE Port Orchard, WA 9836...

Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with federal eligibility requirements. Name, address, and telephone of District contact person: Heather Korten, Director of Business Services 2689 Hoover Ave SE Port Orchard, WA 98366 (360) 874-7015 Corrective action the auditee plans to take in response to the finding: 1. Documented Eligibility Review The District will require a documented eligibility review for each student included on any future CWSD application. This review will verify that each student is both: A dependent of active-duty military personnel; and A student with a qualifying severe disability under CWSD program requirements. 2. Comparison to Impact Aid Source Data Prior to submission, the Business Department will compare the students included on the CWSD application to the District’s source documentation for military-connected students, including data maintained through the U.S. Department of Education Impact Aid process. 3. Secondary Review by Business Services The Business Department will perform an independent secondary review of the CWSD application before submission. The application will not be submitted until Business Services has reviewed and documented agreement between the application data and the District’s supporting eligibility records. 4. Special Services Review of Disability Eligibility and Costs The Special Services Department will remain responsible for identifying students with disabilities who may meet the CWSD criteria and for supporting the special education cost information included in the application. 5. Written Procedures and Sign-Off Requirements The District will establish written procedures identifying the staff responsible for preparing, reviewing, approving, and retaining documentation for the CWSD application. The procedures will require documented review and approval by both Special Services and Business Services prior to submission. 6. Documentation Retention The District will retain supporting documentation for each student included on the application, including military-connected status, disability eligibility support, cost documentation, review checklists, and final application approval. 7. Training and Annual Review Staff involved in preparing or reviewing the CWSD application will review applicable program requirements annually before the application is prepared. Anticipated date to complete the corrective action: June 30, 2026

View Audit 402505

Finding 1215938 (2025-001)

Material Weakness 2025

Northwest Educational Service District No. 189

WA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guid...

This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with time-and-effort requirements. Name, address, and telephone of District contact person: Lisa Matthews 1601 R Avenue Anacortes WA 98221 360-299-4026 Corrective action the auditee plans to take in response to the finding: The District concurs with the finding. The District will implement additional internal controls to ensure all salaries and benefits are charged to the program with appropriate time-and-effort documentation. 1. Monthly time-and-effort tracking and verification: The District will implement a monthly checklist identifying employees that require time-and-effort documentation. The fiscal team will be responsible for collecting and reviewing time-and-effort documentation and updating the monthly checklist. The District’s Controller will sign the checklist monthly to verify completeness of the documentation. 2. Employee classification review: As part of our monthly checklist process, the District will review all federally funded employees to confirm proper classification (semiannual vs. monthly). 3. Procedures for missing documentation: Payroll costs for the affected period will be evaluated and removed or reclassified from the federal program until adequate support is obtained. The issue will be escalated to the Controller for review and resolution. 4. Training and communication: The District will provide annual training to affected employees and supervisors on time-and-effort requirements including semiannual vs monthly classification, timeliness of submission, and the approval responsibilities. Anticipated date to complete the corrective action: 9/30/2026

View Audit 402503

Finding 1215916 (2025-005)

Material Weakness 2025

Incline Village General Improvement District

NV

Procurement, Suspension & Debarment

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS Environmental Protection Agency 2025-005 Capitalization Grants for Clean Water State Revolving Funds – Assistance Listing No. Listing No. 66.458 Recommendation: We recommend that the District implement procedures to ensure that federal guidanc...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS Environmental Protection Agency 2025-005 Capitalization Grants for Clean Water State Revolving Funds – Assistance Listing No. Listing No. 66.458 Recommendation: We recommend that the District implement procedures to ensure that federal guidance is followed relating to suspension and debarment for both new and existing vendors and provide training on these procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance and Public Works will coordinate the vendor bidding process and document the suspension and debarment check prior to awarding a vendor for the project. Name(s) of the contact person(s) responsible for corrective action: Noemi Barter, Director of Finance and Kate Nelson, Director of Public Works Planned completion date for corrective action plan: 6/30/2026 If the Environmental Protection Agency has questions regarding this plan, please call Kate Nelson, Director of Public Works at 775-832-1100.

View Audit 402498

Finding 1215915 (2025-002)

Material Weakness 2025

Tacoma School District No. 10

WA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.320

Time and Effort - Corrective actions were implemented immediately upon identification of the control weakness and prior to the conclusion of the audit. Time-and-effort certifications were subsequently obtained for the affected employees. In addition, the district has enhanced its payroll adjustment ...

Time and Effort - Corrective actions were implemented immediately upon identification of the control weakness and prior to the conclusion of the audit. Time-and-effort certifications were subsequently obtained for the affected employees. In addition, the district has enhanced its payroll adjustment procedures involving federal funds by incorporating an additional checklist item within the approval routing process to ensure required time-and-effort certifications are obtained and documented before payroll adjustments are finalized. Procurement Requirements - The following corrective actions will be taken: • Provide targeted staff training related to Federal procurement requirements, including noncompetitive procurement standards under 2 CFR 200.320. Provide additional training focused on internal controls, procurement documentation requirements, and drafting clear procurement justifications. • Update the district’s sole source/noncompetitive procurement documentation form to specifically incorporate and address the five allowable rationale methods identified under 2 CFR 200.320. • Implement additional internal review procedures to ensure procurement files contain sufficient written justification and support documentation prior to approval and execution.

View Audit 402489

Finding 1215896 (2025-001)

Material Weakness 2025

Blaine School District No. 503

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). District Response Plan for Finding 2025-001 Objective: To strengthen internal controls and ensure that all payroll costs char...

Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). District Response Plan for Finding 2025-001 Objective: To strengthen internal controls and ensure that all payroll costs charged to federal programs, specifically the Special Education Cluster, are supported by adequate, timely, and compliant time-and-effort documentation. 1. Resource Allocation and Personnel Oversight Dedicated Management: In response to the finding that the District did not dedicate necessary time and resources to this area, the District will assign specific staff members to oversee the collection and verification of time-and-effort records. Contact Point: Lynn VanBuskirk will serve as the primary contact for ensuring these corrective actions are implemented and monitored. 2. Documentation Standardization and Protocol To meet federal and OSPI requirements, the District will implement the following documentation standards: Activity-Based Reporting: Implement a dual-track system where employees submit either semiannual certifications (for single-activity work) or monthly personnel activity reports/time sheets (for multi-activity work) as required by the awarding agency. Mandatory Timing: Establish a strict policy that all documentation must be signed and dated after the work has been completed. This ensures the records accurately reflect actual time worked rather than projected schedules. 3. Internal Control Enhancements Compliance Tracking: Develop a tracking system to ensure that the salaries and benefits for all employees charged to federal programs (such as the $398,208 identified in the audit) are backed by signed documentation before costs are finalized. Regulatory Alignment: Align District procedures with the OSPI Addendum to Bulletin 039-24, particularly regarding fixed schedule systems and charging employee compensation to federal grants. Quarterly Reviews: Conduct internal quarterly audits of documentation for the Special Education program cluster (84.027/84.173) to identify and correct potential deficiencies before the annual audit process. 4. Training and Communication Staff Training: Provide mandatory training as needed for all staff funded by federal grants on Title 2 CFR Part 200 (Uniform Guidance) requirements for internal controls and allowable cost principles. Alternative Documentation Policy: While the District successfully used alternative documentation to avoid questioned costs during the 2025 audit, the new policy will emphasize that “alternative” records should not be a substitute for the primary time-and-effort documentation required by law.

View Audit 402481

Finding 1215893 (2025-001)

Material Weakness 2025

Hockinson School District No. 98

WA

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Hockinson School District No.98 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Fed...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Hockinson School District No.98 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and period of performance requirements. Name, address, and telephone of District contact person: Aaron Villanueva, Director of Business Services 17912 NE 159th Street Brush Prairie, WA 98606 (360) 448-6413 Corrective action the auditee plans to take in response to the finding: Time and Effort - To enhance compliance with Federal IDEA grant requirements, the district is refining its procedures for Annual and Semi-Annual Certifications. At the commencement of the school year, the district will proactively assign eligible Special Education personnel to this grant to ensure all necessary attestations are executed and submitted in a timely manner. In the event of projected expenditures exceeding the federal allocation, personnel costs associated with the overage will be reallocated to the State Special Education Program (2100). Furthermore, the District remains committed to utilizing the tools and best practices provided by the State Auditor’s Office following the 2024–2025 audit to ensure ongoing regulatory alignment. Period of Performance - Historically, the district’s award date for this specific grant has not been restricted in the period of performance to the narrow window suggested. For example: 2023–2024 fiscal year, Grant Award Date March 6, Period of Performance July 1, 2023, through August 31, 2024, allowing the district to claim expenditures for the full cycle. 2025–2026 fiscal year, Grant Award Date November 13th, Period of Performance July 3, 2025, through August 31, 2026, allowing the district to claim expenditures for the full cycle. To prevent future discrepancies, the district has implemented a secondary verification process to cross-reference all Grant Award Notifications (GAN). We will strictly document the specific period of performance dates identified in each award to ensure total alignment with state and federal expectations. Anticipated date to complete the corrective action: Effective Immediately

View Audit 402475

Finding 1215892 (2025-001)

Material Weakness 2025

Mohawk Valley Community College

NY

Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan 5/18/2026 Oversight Agency: U.S. Department of Education Mohawk Valley Community College respectfully submits the following corrective action plan for the year ended August 31, 2025. Independent Public Accounting Firm: D' Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding...

Corrective Action Plan 5/18/2026 Oversight Agency: U.S. Department of Education Mohawk Valley Community College respectfully submits the following corrective action plan for the year ended August 31, 2025. Independent Public Accounting Firm: D' Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding: 2025-001 Bank Reconciliations Planned Action: Current Business Office staff have been catching up on performing bank reconciliations and investigating reconciling items, including obtaining reports so that GCard receipts can be investigated. Clear deadlines have been established and formally communicated to Business Office staff and specific individuals have been assigned ownership of each account reconciliation with a formal review and approval process implemented to ensure accuracy and completeness. Management will perform periodic spot checks to ensure ongoing compliance with reconciliation procedures and timeliness. Management will provide period updates to the Audit & Finance Committee regarding the status and timeliness of bank reconciliations. Any delays or issues will be communicated to the Committee and, as appropriate, to the Board of Directors to ensure transparency and allow for governance monitoring and oversight. Contact Responsible: Mary Jane Parry Anticipated date of Completion: 6/30/2026

View Audit 402463

Finding 1215888 (2025-006)

Material Weakness 2025

Boys & Girls Clubs of Northeast Ohio

OH

Eligibility Reporting Internal Control / Segregation of Duties § 200.300 § 200.303 § 200.334

The BGCNEO accounting team and government grants team will develop and maintain a shared drive to securely store all required eligibility forms and supporting documentation. Prior to submitting grant billings, BGCNEO accounting staff will review the shared drive to ensure all billed participants hav...

The BGCNEO accounting team and government grants team will develop and maintain a shared drive to securely store all required eligibility forms and supporting documentation. Prior to submitting grant billings, BGCNEO accounting staff will review the shared drive to ensure all billed participants have the appropriate documentation on file and have received approved eligibility determination from the funder.

View Audit 402459

Finding 1215887 (2025-005)

Material Weakness 2025

Boys & Girls Clubs of Northeast Ohio

OH

Internal Control / Segregation of Duties

BGCNEO will create system settings to ensure that either the appropriate supervisor or designated approver has approved the timecard before processing.

View Audit 402459

Finding 1215882 (2025-004)

Material Weakness 2025

Boys & Girls Clubs of Northeast Ohio

OH

Allowable Costs / Cost Principles Period of Performance § 200.403

The BGCNEO accounting staff will closely review expenditures to ensure costs were incurred within the applicable grant period, regardless of when the expenditure was paid.

View Audit 402459

Finding 1215872 (2025-001)

Material Weakness 2025

Tri-County Regional Planning Commission

PA

Procurement, Suspension & Debarment § 200.214

Corrective Action Plan Tri-County Regional Planning Commission respectfully submits the following corrective action plan for the year ended December 31, 2025. The findings from the Single Audit Report Year Ended December 31, 2025 included in the schedule of findings and questioned costs are discusse...

Corrective Action Plan Tri-County Regional Planning Commission respectfully submits the following corrective action plan for the year ended December 31, 2025. The findings from the Single Audit Report Year Ended December 31, 2025 included in the schedule of findings and questioned costs are discussed below. Finding 2025-001: Procurement, Suspension, and Debarment Highway Planning and Construction – 20.205 Contact Person: Andrew W. Bomberger, AICP, Executive Director Recommendation: The Commission should review policies in place over Procurement, Suspension, and Debarment and establish procedures to identify clear roles for the review of vendors prior to a contract. Action: The Commission is in agreement with the finding and will ensure that internal controls over the suspension and debarment review are operating as designed. SAM.gov, or other accessible database, will be used by the Executive Director, or Associate Director or Administrative Coordinator as assigned, in future suspension and debarment reviews prior to contracting with vendors. Date for Completion: 5/14/2026

View Audit 402452

Finding 1215870 (2025-008)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

Interfund Transfers

View Audit 402437

Finding 1215870 (2025-008)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

The Inter Program Due From and Inter Program Due To accounts representing the following programs: 1) Housing Choice Vouchers; 2) Mainstream Vouchers; 3) PIH Family Self-Sufficiency and 4) COCC, were not reconciled, during the fiscal year. Total interfund transfers were $47,160 during the fiscal year...

The Inter Program Due From and Inter Program Due To accounts representing the following programs: 1) Housing Choice Vouchers; 2) Mainstream Vouchers; 3) PIH Family Self-Sufficiency and 4) COCC, were not reconciled, during the fiscal year. Total interfund transfers were $47,160 during the fiscal year.

View Audit 402437

Finding 1215870 (2025-008)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that Springfield Metropolitan Housing Authority, should reconciled the Inter Program accounts on a monthly basis. In addition, interfund borrowings should be reimbursed within a reas...

Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that Springfield Metropolitan Housing Authority, should reconciled the Inter Program accounts on a monthly basis. In addition, interfund borrowings should be reimbursed within a reasonable timeframe, during the operating cycle. By performing these procedures, the risk of incurring questioned costs will be significantly reduced.

View Audit 402437

Finding 1215870 (2025-008)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

Actions Taken on the Finding.

View Audit 402437

Finding 1215870 (2025-008)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

Management will perform reconciliation monthly. A standard of operation will be written for this process.

View Audit 402437

Finding 1215869 (2025-007)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

Depository Agreement

View Audit 402437

Finding 1215869 (2025-007)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

The depository agreement between Springfield MHA and the financial institution expired on February 28, 2025.

View Audit 402437

Finding 1215869 (2025-007)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that Springfield Metropolitan Housing Authority, should maintained a signed depository agreement with a financial institution as a safeguard for federal funds and provide third party...

Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that Springfield Metropolitan Housing Authority, should maintained a signed depository agreement with a financial institution as a safeguard for federal funds and provide third party rights to the Department of HUD.

View Audit 402437

Finding 1215869 (2025-007)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

Actions Taken on the Finding.

View Audit 402437

Finding 1215869 (2025-007)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

Management was not aware of this agreement. Action has been taken to update this requirement.

View Audit 402437

Finding 1215868 (2025-006)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

Tenant Participation Funds

View Audit 402437

Finding 1215868 (2025-006)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

There are three Resident Council bank accounts maintained by Springfield MHA; however, there are only two current written Tenant Participation Funds agreement. In addition, there was no evidence of Springfield MHA providing funds to the resident councils or providing technical assistance or training...

There are three Resident Council bank accounts maintained by Springfield MHA; however, there are only two current written Tenant Participation Funds agreement. In addition, there was no evidence of Springfield MHA providing funds to the resident councils or providing technical assistance or training to the resident councils, pertaining to budgeting and procurement rules.

View Audit 402437

Finding 1215868 (2025-006)

Material Weakness 2025

Springfield Metropolitan Housing Authority

OH

Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that upon executing the tenant participation funds agreement with a resident council, the PHA should provide funds to the duly elected resident councils, in accordance with the signe...

Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that upon executing the tenant participation funds agreement with a resident council, the PHA should provide funds to the duly elected resident councils, in accordance with the signed agreement. In addition, the PHA should provide technical assistance or training to the resident councils, to ensure compliance with guidelines established by the Department of HUD. Furthermore, a tenant participation funds agreement should be established with the third resident council.

View Audit 402437

Corrective Action Plans

Filters