Corrective Action Plans

Finding 1181357 (2025-002)

Material Weakness 2025

IA

Cash Management Reporting School Nutrition Programs

We will make sure that multiple employees are trained in and have the knowledge of federal compliance requirements so that if one employee is absent for any reason another employee will have the ability to complete the claim for reimbursement in a timely manner to remain in compliance with the Child...

We will make sure that multiple employees are trained in and have the knowledge of federal compliance requirements so that if one employee is absent for any reason another employee will have the ability to complete the claim for reimbursement in a timely manner to remain in compliance with the Child Nutrition Cluster program requirements.

View Audit 392586

Finding 1181354 (2025-001)

Material Weakness 2025

Cleveland County School District

AR

Allowable Costs / Cost Principles

The District, under new office management will review contracts against the board approved salary schedules before the employees are paid. Also, when an employ-ee separates from the District, earned pay will be recalculated and reviewed to deter-mine if there is a difference in pay.

View Audit 392585

Finding 1181353 (2025-001)

Material Weakness 2025

The Housing Authority of the City of Warner Robins

GA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Africa Porter, has assumed the responsibility of executing this corrective action as of April 1, 2026.

View Audit 392581

Finding 1181352 (2025-004)

Material Weakness 2025

Lenoir County, North Carolina

NC

Eligibility

2025 – 004 Eligibility Correctiveaction:ThisfindingislistedfortheWorkFirstCashAssistanceandWorkFirstEmploymentProgramsfor this physical year. This root cause for this finding is new supervisors and workers transitioned into both program areas. Limited experience among staff and instances of worker o...

2025 – 004 Eligibility Correctiveaction:ThisfindingislistedfortheWorkFirstCashAssistanceandWorkFirstEmploymentProgramsfor this physical year. This root cause for this finding is new supervisors and workers transitioned into both program areas. Limited experience among staff and instances of worker oversight led to errors in evidence entered incorrectly, missing or incomplete income, kinship or residency verifications, missing application documentation, missing required forms, unenforced or noncompliance with child support unresolved, and misinterpretation of policy from the Work Fist Electing County Plan. Staff were uncertain about when and how to obtain certain verifications when applying the Work First policy to case actions. To help mitigate these areas of concern, Lenoir County will implement the following for the Work First case actions cited for the Single County Audit Fiscal Year ending June 30, 2025. Staff meeting will be held Wednesday, February 18, 2026 and the following training materials will be discussed and provided to the Medicaid staff to ensure continued understanding and knowledge of program requirements. Section 104 (Cash Assist. Application Process & Procedures) Section 112 (Kinship & Living Requirements) Section 116 (Child Support Services) Job Aide (Requesting & Viewing Online Data) Section 104D (Family Violence Option) Section 105 (Federal & State Time Limits) Section 1 14 (Income & Budgeting) Section 108 (State/County Residence Rule) Review of Work First Electing County Plan Providing staff with copies of the Single County Audit findings, the Corrective Action plan and staff expectations to ensure that staff is well informed of the findings and what is expected from the Corrective Action Plan implementation. A new Lead Worker was hired for this program during the past fiscal year and is now completing 2nd party reviews on case actions. Supervisors and/or Lead Worker will complete 100% 2nd party reviews on all new hires until each worker receives a 98% or higher accuracy processing rating and will complete a minimum of 5 2nd party reviews for each existing worker to target these key areas of concern until all workers reach and maintain a 98% or higher accuracy processing rating. Supervisors and Lead Workers will continue to monitor case actions and provide monthly statistical data detailing case findings. The Supervisor and Lead Worker will provide a list of findings and maintain scheduled monthly meetings with staff to provide feedback and coaching to ensure continued compliance of program requirements. The meetings held will consist of staff unit meetings and/or individual conferences provided by the Supervisors in an effort to effectively catch and manage error trends that have been discovered from 2nd party review findings. All documentation will be submitted to the Administrator for review and will be discussed and reviewed with the Supervisors during monthly conference meetings. The Administrator will provide monthly updates on case actions and findings to the Director. Proposed Completion Date: Training will be held with Work First Cash Assistance Staff on Wednesday, February 18, 2026 for eligibility issues cited. Corrective Action Plan will be implemented immediately after training and significant improvement of all areas cited must be maintained by June 30, 2026.

View Audit 392580

Finding 1181351 (2025-003)

Material Weakness 2025

Lenoir County, North Carolina

NC

Eligibility

Name of contact Person: Brittany Naylor, Director of Social Services Corrective action: This finding is listed as a repeat finding on the Food and Nutrition Services program and was a citedfindinginpreviousaudit2024-003.LenoirCountyhasdiscoveredtherootcausesforthesecontinuedfindings and have made th...

Name of contact Person: Brittany Naylor, Director of Social Services Corrective action: This finding is listed as a repeat finding on the Food and Nutrition Services program and was a citedfindinginpreviousaudit2024-003.LenoirCountyhasdiscoveredtherootcausesforthesecontinuedfindings and have made the following updates to alleviate these issues. The root causes for these findings stems from ineffective processes from the time documentation is received to when it is transferred to the worker, staff in training and worker oversight and error when documenting case actions. Lenoir County will implement the following for theFood and Nutrition Servicescaseactionscited for theSingleCounty Audit Fiscal Year ending June 30, 2025. Staff meeting will be held Wednesday, February 18, 2026 and the following training materials will be discussed and provided to the Food and Nutrition staff to ensure continued understanding and knowledge of program requirements. With new staff in training, the following documentation from prior year will be provided again. This will include documentation and guidance of policy/DSS Administrative letter. The DSS Administrative letter EFS_FNS_AL-35-2020 will be provided detailing the Telephonic Signature for Food and Nutrition Services Applications and Recertifications (amended) as of September I, 2020. (Where to document on applications and recertifications and must have a standalone note and cannot contain any additional characters or spaces). Verbally explain and provide the DSS-8569 form and ensure that staff are creating and mailing required documents to clients as required by policy. Training will include explanation and guidance on how the case file must be documented with the date the notice was verbally explained, how the notice was given, if by hand deliver or mailed. Verbally explain and provide policy 130.01 Documentation/Record Retention and policy 130.03 Case Record Documentation to ensure that staff understand how to correctly document case actions, attach documents in NCF AST and provide detailed information on how income was verified. Providing staff with copies of the Single County Audit findings, the Corrective Action plan and staff expectations to ensure that staff is well informed of the findings and what is expected from the Corrective Action Plan implementation. Front Desk Staff will train on how to effectively complete Telephonic Signature Standalone verifications correctly before submitting to ongoing workers. Staff will be required to check documentation and case notes thoroughly before proceeding with case disposition to ensure Telephonic Standalone Signature has been added, if applicable. Supervisors and/or Lead Worker will complete 100% 2nd party reviews on all new hires until each worker receives a 98% or higher accuracy processing rating and will complete a minimum of 5 2nd party reviews for each existing worker to target these key areas of concern until all workers reach and maintain a 98% or higher accuracy processing rating. Supervisors and Lead Workers will continue to monitor case actions and provide monthly statistical data detailing case findings. The Supervisor and Lead Worker will provide a list of findings and maintain scheduled monthly meetings with staff to provide feedback and coaching to ensure continued compliance of program requirements. The meetings held will consist of staff unit meetings and/or individual conferences provided by the Supervisors in an effort to effectively catch and manage error trends that have been discovered from 2nd party review findings. All documentation will be submitted to the Administrator for review and will be discussed and reviewed with the Supervisors during monthly conference meetings. The Administrator will provide monthly updates on case actions and findings to the Director. Proposed Completion Date: Training will be held with Food and Nutrition Staff on Wednesday, February 18, 2026 for eligibility issues cited. Corrective Action Plan will be implemented immediately after training and significant improvement of all areas cited must be maintained by June 30, 2026

View Audit 392580

Finding 1181350 (2025-002)

Material Weakness 2025

Lenoir County, North Carolina

NC

Eligibility

Name of contact Person: Brittany Naylor, Director of Social Services Corrective Action: This finding is listed as a repeat finding on Technical Errors cited finding in previous audit 2024-002 and continues to be an area of improvement for Lenoir County. Lenoir County takes immediate action to correc...

Name of contact Person: Brittany Naylor, Director of Social Services Corrective Action: This finding is listed as a repeat finding on Technical Errors cited finding in previous audit 2024-002 and continues to be an area of improvement for Lenoir County. Lenoir County takes immediate action to correct any findings and ensure that workers are made aware of job duties and expectations. Lenoir County has effectively maintained the required accuracy standards rate of 95% or higher when determining eligibility for case actions, approvals, terminations and denials. The findings in this area equate to a 98.12% overall accuracy rating. The following changes have been implemented to help alleviate the continued non-compliance in this area. Staff meeting will be held Wednesday, February 18,2026 and the following training materials will be discussed and provided to the Medicaid staff to ensure continued understanding and knowledge of program requirements. Training materials will include but not limited to the following: Learning Gateway modules Magi Budgeting, Magi Budgeting: Income Determination, NC DHHS Medicaid Manual, etc. Modules are given in self learning type atmosphere and then followed up with classroom discussions and activities in an effort to enhance the retainability of information learned to the worker. Provide new budgeting tool that helps with calculating resource and budgetary areas of concern to reduce errors related to incorrect budgeting and resource calculations. Providing staff with copies of the Single County Audit findings, the Corrective Action plan and staff expectations to ensure that staff is well informed of the findings and what is expected from the Corrective Action Plan implementation. Filling the vacant Lead Worker position and provide assistance to the assist the team with applying correct case actions to determine eligibility. Supervisor and Lead Workers will assist staff with utilizing NC Fast Help Job Aids, NC DHHS policy for Medicaid for Families and Children or for Medicaid for the Aged, Blind, and Disabled manuals for reference material to reference, review and retain knowledge to ensure effective training knowledge that is applied to case actions. Supervisors and Lead Workers will complete 2nd party review and evaluate case actions with an increased emphasis on actions cited. Lead Workers turn in 2d party reviews at least once or twice a week to be evaluated and corrections must be made. Supervisors and Lead Workers will continue to monitor case actions and provide monthly statistical data detailing case findings. The Supervisor and Lead Worker will provide a list of findings and maintain scheduled monthly meetings with staff to provide feedback and coaching to ensure continued compliance of program requirements. The meetings held will consist of staff unit meetings and/or individual conferences provided by the Supervisors in an effort to effectively catch and manage error trends that have been discovered from 2nd party review findings. All documentation will be submitted to the Administrator for review and will be discussed and reviewed with the Supervisors during monthly conference meetings. The Administrator will provide monthly updates on case actions and findings to the Director. Proposed Completion Date: Training will be held with Medicaid Staff on Wednesday, February 18, 2026 for eligibility issues cited. Corrective Action Plan will be implemented immediately after training and significant improvement of all areas cited must be maintained by June 30, 2026.

View Audit 392580

Finding 1181349 (2025-001)

Material Weakness 2025

Lenoir County, North Carolina

NC

Eligibility Internal Control / Segregation of Duties

Name of contact Person: Brittany Naylor, Director of Social Services CorrectiveAction:Thisfinding continues to be cited asanongoingeligibilitydeterminationerrorfrom prioraudits, despite exhaustive efforts to resolve the issue. Lenoir County has worked diligently to address the backlog of exparte rev...

Name of contact Person: Brittany Naylor, Director of Social Services CorrectiveAction:Thisfinding continues to be cited asanongoingeligibilitydeterminationerrorfrom prioraudits, despite exhaustive efforts to resolve the issue. Lenoir County has worked diligently to address the backlog of exparte reviewsand bring all reporting upto date.Based onall availablereports accessibleto ouragency,wehave completedthiseffortand arecurrentonallexpartereviews.Toensureaccuracy,Lenoir Countycontacted theState to confirm whether any additional reports or cases existed that were not reflected in our records. Based on the information provided, there are no outstanding reports listed beyond June 2019. Lenoir County has submitted an additional ticket to determine why these older exparte cases continue to appear as active in the system and to request assistance in resolving this issue. We remain committed to collaborating with the State to identify and address any outstanding exparte reviews that may not be reflected in our current reports. Thisfindingalsodisclosedfourapplicantsand,/orbeneficiariesreceivingassistanceforwhichtherecipientwasnot eligible. This finding consisted of the failure of worker to check all case references to determine eligibility. Lenoir County failed to check and include all financial income on two cases and failed to complete an income budget calculation correctly on one case. The following steps will be added to existing practices to ensure ongoing eligibility compliance. Staff meeting will be held Wednesday, February 18,2026 and the following training materials will be discussed and provided to the Medicaid staff to ensure continued understanding and knowledge of program requirements. MAGI policy manual 3306 - Modified Adjusted Gross Income - will be reviewed and additional guidance provided on how to effectively calculate income correctly to determine eligibility for case actions. Verbally explain and provide MAGI Budgeting: 5% Income Disregard PowerPoint and ensure that staff understand how to apply the deduction correctly to case actions. Verbally explain and provide Reasonable Compatibility PowerPoint and ensure that staff understand when and how to apply reasonable compatibility to case per policy requirements. Providing staff with copies of the Single County Audit findings, the Corrective Action plan and staff expectations to ensure that staff is well informed of the findings and what is expected from the Corrective Action Plan implementation. Staff will be required to complete adding machine calculations and check amounts against NC FAST system calculations to verify correct financial income for case actions. A summary check-off form has been created to ensure that staff are checking NC FAST determinations page to cross reference system eligibility approvals are inline with client case actions. Workers must check household size and compare case composition to ensure correct eligibility results. Supervisor and/or Lead Worker will complete 100% 2nd party reviews on all new hires until each worker receives a 95% or higher accuracy processing rating and will complete a minimum of 5 2nd party reviews for each existing worker to target these key areas of concern until all workers reach and maintain a 95% or higher accuracy processing rating. Staff will correct any findings within three days of receipt of 2nd party review findings. Supervisors and Lead Workers will continue to monitor case actions and provide monthly statistical data detailing case findings. The Supervisor and Lead Worker will provide a list of findings and maintain scheduled monthly meetings with staff to provide feedback and coaching to ensure continued compliance of program requirements. The meetings held will consist of staff unit meetings and/or individual conferences provided by the Supervisors in an effort to effectively catch and manage error trends that have been discovered from 2nd party review findings All documentation will be submitted to the Administrator for review and will be discussed and reviewed with the Supervisors during monthly conference meetings. The Administrator will provide monthly updates on case actions and findings to the Director. Proposed Completion Date: The exparte issue is expected to be resolved when data is received from State, not to exceed timeframeofJune30,2026.Training willbeheldwith MedicaidStaffonWednesday,February18,2026 for other eligibility issues cited. Corrective Action Plan will be implemented immediately after training and significant improvement of all areas cited must be maintained by June 30, 2026.

View Audit 392580

Finding 1181348 (2025-001)

Material Weakness 2025

Hinds County School District

MS

Eligibility Material Weakness Matching / Level of Effort / Earmarking § 200.302 § 200.303

Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS first. The business Manager, Federal Programs Director, and Superintendentwill ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be ...

Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS first. The business Manager, Federal Programs Director, and Superintendentwill ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be measured daily. Responsible Parties: Avery Johnson, Business Manager Tiffany Willis, Federal Programs Director Corrective Action Start Date: February 18, 2026

View Audit 392575

Finding 1181344 (2025-002)

Material Weakness 2025

Lake Erie College of Osteopathic Medicine

PA

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Finding 2025-002 Student Status Changes Condition The College did not notify the National Student Loan Data System (NSLDS) with an accurate effective date for 9 students with status changes in our sample of 25 students. Additionally, the College did not notify the NSLDS in a timely manner for 1 stud...

Finding 2025-002 Student Status Changes Condition The College did not notify the National Student Loan Data System (NSLDS) with an accurate effective date for 9 students with status changes in our sample of 25 students. Additionally, the College did not notify the NSLDS in a timely manner for 1 student with status changes in our sample of 25 students. The sample was not a statistically valid sample. Corrective Action Plan All records for the students identified in the audit have been manually corrected in the NSC and NSLDS systems to match their actual graduation or last date of attendance. A comprehensive review was completed for all students graduating in June 2025. We are working with NSC to verify the changes we made to our reporting will resolve the issue. Name(s) of Contact Person(s) Responsible for Corrective Action: Mark Badarraco, Executive Director of Enrollment Services and Information Systems Thomas Camillo, Registrar Anticipated Completion Date: 6/30/26 Polices & Procedures update was completed during FY26 Software training for existing staff will continue through FY26

View Audit 392563

Finding 1181343 (2025-001)

Material Weakness 2025

Lake Erie College of Osteopathic Medicine

PA

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Finding 2025-001 Disbursement Notification Condition 25 students in a sample of 25 were not given notifications that met the required criteria. Students were notified of awards throughout the academic year, but notifications did not meet the required criteria. Additionally, the required information ...

Finding 2025-001 Disbursement Notification Condition 25 students in a sample of 25 were not given notifications that met the required criteria. Students were notified of awards throughout the academic year, but notifications did not meet the required criteria. Additionally, the required information on the timing and procedures for canceling loans was made available to students on the College’s website and financial aid office. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: Upon identification a permanent, automated daily notification process has been successfully developed, tested, and implemented. Name(s) of Contact Person(s) Responsible for Corrective Action: Mark Badarraco, Executive Director of Enrollment Services and Information Systems Kyle Armstrong, Director of Financial Aid Anticipated Completion Date: 11/14/25 Polices & Procedures update was completed during FY26 Software training for existing staff will continue through FY26

View Audit 392563

Finding 1181342 (2025-001)

Material Weakness 2025

Women for a Healthy Environment

PA

Allowable Costs / Cost Principles Cash Management

CORRECTIVE ACTION PLAN June 30, 2025 Women for a Healthy Environment submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Herbein + Company, Foster Plaza 10, 680 Andersen Drive, Suite 205, Pittsburgh, PA 15220 Audit pe...

CORRECTIVE ACTION PLAN June 30, 2025 Women for a Healthy Environment submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Herbein + Company, Foster Plaza 10, 680 Andersen Drive, Suite 205, Pittsburgh, PA 15220 Audit period: Year ended June 30, 2025 Contact: Michelle Naccarati-Chapkis, Executive Director The finding from the June 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 - Federal Award Findings and Questioned Costs 2025-001 ALLOWABLE COSTS, CASH MANAGEMENT, AND REPORTING – SIGNIFICANT DEFICIENCY Federal Program U.S. Department of Housing and Urban Development - Healthy Homes Production Program - ALN 14.913 Criteria Under OMB guidance, Public Law (Pub. L) No. 116-117, Payments Integrity Information Act of 2019, and Executive Order 13520 on reducing improper payments, federal agencies are required to take actions to prevent improper payments, review federal awards for such payments, and as applicable, recover improper payments, including any duplicate payment. Condition While working to provide a population of invoices for audit testing, management identified five invoices that were submitted for reimbursement twice, resulting in an overdraw of federal money. Additionally, while performing audit procedures over cash management and reporting, we noted that there was no review and approval of reports submitted for reimbursement. The Organization is required to submit quarterly reports for reimbursement. Neither of the two reports selected for testing contained evidence regarding review or approval prior to submission. Cause Duplicate invoices were submitted due to a temporary process change at the Organization when there were federal governmental department changes occurring related to federal programs. The Organization’s process change resulted in multiple people submitting reimbursement for the same expenses. We also noted that the reports were prepared based on information provided by separate personnel, but there was no review or approval in place over reports once they are combined to check for accuracy prior to submission. Effect The Organization overdrew federal program money during the year due to duplicate invoice submission, resulting in unallowable costs being charged to the program and inaccurate financial reporting. Questioned Costs $16,303 Context With changes in the processes for grant funding, the Organization prioritized submission of invoices for reimbursement. During this prioritization, the Organization implemented a temporary process change, resulting in the duplication submission errors of five invoices and the overdraw of federal funds. The lack of appropriate review and approval allowed the duplicate submission to occur. Repeat Finding No Recommendation We recommend that Women for a Healthy Environment establish and follow a system of internal control related to the costs charged to Federal programs. The process should establish procedures and responsibilities for the documentation and review of costs incurred and charged to Federal awards. Review and approval of this documentation should be performed by a person other than the preparer prior to submission to the Federal agency. Management Response Women for a Healthy Environment has reviewed the recommendation noted above and has put additional internal controls in place related to the reimbursement drawdowns/costs charged to Federal programs. This includes ensuring that only one reimbursement is being completed each month, rather than one done at mid-month. The accounting team will continue to prepare those monthly reimbursement calculations, which will be reviewed by the Program Manager, Director of Operations, and Executive Director.

View Audit 392561

Finding 1181337 (2025-006)

Material Weakness 2025

Lakeland School Corporation

IN

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

FINDING 2025-006 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of ...

FINDING 2025-006 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Director of Business Operations and Director of Student and Staff Success will meet monthly to plan and effectively monitor the 20% earmark requirement. Records of the meetings will be kept in the grant folder as documentation. Anticipated Completion Date: The projected date of completion is August 31, 2026.

View Audit 392548

Finding 1181334 (2025-005)

Material Weakness 2025

Lakeland School Corporation

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2025-005 Finding Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the findi...

FINDING 2025-005 Finding Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Director of Business Operations will maintain a spreadsheet of assets purchased and disposed. The spreadsheet will then be compared to the list completed by School Corporation department heads. Anticipated Completion Date: The projected date of completion is August 31, 2026.

View Audit 392548

Finding 1181331 (2025-004)

Material Weakness 2025

Lakeland School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. D...

FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The expenditures referenced in the finding were expended from the American Rescue Plan Special Education grant funds which were fully expended during the audit period. All future expenditures triggering procurement and suspension and debarment requirements will include implementing the following procurement policies. Reference Procurement Standards 2 CFR 200.318 Districts may not enter into contracts with entities that have been suspended or debarred from participating in contracts with federal funds. For contracts over $25,000, districts must verify a contractor is not excluded or disqualified. Contractors must be verified in one of three ways: 1. Checking the System for Award Management (SAM) (www.SAM.gov) 2. Collecting a certificate from that contractor. 3. Adding a clause or condition to the covered transaction with that contractor. (Recommended) **Proper verification and documentation must be sent to the LEA for audit purposes. Methods of Procurement Where specific EDGAR/UG thresholds apply, Districts must meet baseline requirements for procurement. If State or local rules have more restrictive thresholds, the most restrictive rule must be followed. Informal Procurement Procedures 1. Micro-purchase (0-$50,000) INDIANA STATE BOARD OF ACCOUNTS 36 Lakeland School Corporation 0825 E 075 N, LaGrange IN 46761 Phone: (260) 499 - 2400 Fax: (260) 463 - 4800 ______________________________________________________________________________________________ Educating and preparing ALL students for career & life success! Dekalb County Eastern CSD has self-certified micro-purchases for up to $50,000 Micro-purchases may be awarded without soliciting competitive quotes if the district considers the price to be reasonable. Quotes must be attached to the invoice/checks for proper documentation and retained by the LEA. 2. Small Purchase ($50,000 – $150,000) Three quotes are required prior to purchase unless the purchase comes from a “Sole Source” vendor. Small purchases are required to be ordered under a purchase order unless in an emergency. Additional quotes must be presented along with the purchase order prior to being approved by the LEA. Formal Procurement Procedures 1. Sealed Bids (above $150,000) Bids must be solicited from an adequate number of suppliers, providing them with sufficient response time prior to the opening of the bids. Proper advertisement and procedures must be followed per IC 5-22 and corresponding documentation must be presented to the LEA prior to any final approval or purchases being made. 2. Competitive Proposals (above $150,000) The Request for Proposal method is used for procurements in which factors other than cost play a significant role. Per IC 5-22-9, when a purchasing agent makes a written determination that the use of competitive sealed bidding is either not practicable or not advantageous to the governmental body, the purchasing agent may award a contract using this procedure instead of competitive sealed bidding. This provides a formal process for the procurement of goods and/or services for which price is not the sole factor in the selection of a vendor or vendors. Proper advertisement and procedures must be followed per IC 5- 22 and corresponding documentation must be presented to the LEA prior to any final approval or purchases being made. Noncompetitive (Sole Source) All sole source procurements require adequate written justification and must be attached to the corresponding purchase order or payment. Anticipated Completion Date: The projected date of completion is March 31, 2026.

View Audit 392548

Finding 1181329 (2025-003)

Material Weakness 2025

Lakeland School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.208 § 200.303

FINDING 2025-003 Finding Subject: Title I, Part A - Special Tests and Provisions - Assessment System Security Contact Person Responsible for Corrective Action: Alexis Grossman Contact Phone Number and Email Address: agrossman@lakelandlakers.net Views of Responsible Officials: We concur with the find...

FINDING 2025-003 Finding Subject: Title I, Part A - Special Tests and Provisions - Assessment System Security Contact Person Responsible for Corrective Action: Alexis Grossman Contact Phone Number and Email Address: agrossman@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Training for test security is completed electronically. The staff members then sign a paper form stating the training is complete. The form is now scanned and stored both electronically and physically. Anticipated Completion Date: Already completed.

View Audit 392548

Finding 1181327 (2025-002)

Material Weakness 2025

Lakeland School Corporation

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.334 § 200.77 § 200.78

FINDING 2025-002 Finding Subject: Title I-A Eligibility Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corpo...

FINDING 2025-002 Finding Subject: Title I-A Eligibility Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation has made changes in our policy to what is acceptable as proof of residency beginning with the 2025-2026 school year, which has increased compliance from families. Our school secretaries have also been sending home follow-up letter and sending emails to families who have not submitted the correct documentation for residency. The School Corporation now has a Community Eligibility Provision with the USDA when it comes to our food service. All students are now qualified for free lunches under this program. Any free/reduced applications received be scanned and stored after entering the information into PowerSchool. Anticipated Completion Date: Already completed.

View Audit 392548

Finding 1181325 (2025-006)

Material Weakness 2025

Housing Authority of the City of Lafayette

LA

HUD Housing Programs

A standardized HUD-compliant checklist will be implemented prior to lease execution and HAP payment. The checklist includes verification of: • Executed HAP Contract • Executed Tenancy Addendum • Executed Lease Agreement • HUD-50058 • Rent approval documentation

View Audit 392538

Finding 1181322 (2025-005)

Material Weakness 2025

Housing Authority of the City of Lafayette

LA

HUD Housing Programs

The Housing Authority will implement procedures to enhanced enforcement and documentation procedures to ensure timely correction of HQS deficiencies. Corrective actions include: • A tracking log will be implemented to monitor failed inspections and required correction deadlines. • Continuous Review ...

The Housing Authority will implement procedures to enhanced enforcement and documentation procedures to ensure timely correction of HQS deficiencies. Corrective actions include: • A tracking log will be implemented to monitor failed inspections and required correction deadlines. • Continuous Review of files will be conducted for inspections with identified deficiencies to ensure proper enforcement actions are taken. • Documentation of all inspection results, notifications, abatements, and enforcement actions will be maintained in tenant files. • Continuous Staff training will be conducted on HQS enforcement requirements and documentation standards.

View Audit 392538

Finding 1181319 (2025-004)

Material Weakness 2025

Housing Authority of the City of Lafayette

LA

HUD Housing Programs

The Housing Authority will implement procedures to ensure rent reasonableness determinations are properly completed and documented. Corrective actions include: • Review of resident files will continue to be conducted to ensure reasonableness documentation within the file is complete and accurate. • ...

The Housing Authority will implement procedures to ensure rent reasonableness determinations are properly completed and documented. Corrective actions include: • Review of resident files will continue to be conducted to ensure reasonableness documentation within the file is complete and accurate. • Rent reasonableness worksheets will be implemented for all new admissions, rent increases, and required re-determinations. • A file compliance checklists has been implemented to ensure required documentation is maintained.

View Audit 392538

Finding 1181316 (2025-003)

Material Weakness 2025

Housing Authority of the City of Lafayette

LA

HUD Housing Programs

The Housing Authority will implement procedures to strengthen inspection tracking and monitoring to ensure all required inspections and quality control re-inspections are conducted timely. Corrective actions include: • An inspection tracking system to monitor will be implemented to reflect all inspe...

The Housing Authority will implement procedures to strengthen inspection tracking and monitoring to ensure all required inspections and quality control re-inspections are conducted timely. Corrective actions include: • An inspection tracking system to monitor will be implemented to reflect all inspection due dates, including quality control inspections. • Review scheduling and completion of any outstanding quality control inspections has been implemented. • Supervisory monitoring will be conducted to review inspection compliance monthly. • Staff training will continue to reinforce inspection procedures and requirements.

View Audit 392538

Finding 1181313 (2025-002)

Material Weakness 2025

Housing Authority of the City of Lafayette

LA

HUD Housing Programs

The Housing Authority will implement procedures to enhanced file documentation to ensure tenant files comply with HUD requirements. Corrective actions include: • A periodic review of active tenant files are conducted to identify and correct any missing or incomplete documentation. • A standardized t...

The Housing Authority will implement procedures to enhanced file documentation to ensure tenant files comply with HUD requirements. Corrective actions include: • A periodic review of active tenant files are conducted to identify and correct any missing or incomplete documentation. • A standardized tenant file checklist has been implemented for all admissions, annual reexaminations, interim reexaminations, and ongoing file maintenance. • Supervisory file reviews are conducted, including quarterly quality control reviews. • Continuous Required staff training on HUD file documentation and compliance standards will be completed by all staff. • Accountability measures implemented to ensure staff compliance with file documentation requirements.

View Audit 392538

Finding 1181310 (2025-001)

Material Weakness 2025

Housing Authority of the City of Lafayette

LA

HUD Housing Programs Reporting

The Housing Authority of the City of Lafayette acknowledges the findings identified and is committed to implementing corrective actions to ensure full compliance with HUD regulations, 24 CFR requirements, and the Housing Authority’s Administrative Plan. The Authority has already begun implementing c...

The Housing Authority of the City of Lafayette acknowledges the findings identified and is committed to implementing corrective actions to ensure full compliance with HUD regulations, 24 CFR requirements, and the Housing Authority’s Administrative Plan. The Authority has already begun implementing corrective measures and will continue to strengthen internal controls, monitoring procedures, and staff accountability to prevent recurrence. The Housing Authority will initiate a comprehensive review of the Housing Choice Voucher waiting list to ensure compliance with federal regulations and the Administrative Plan. The following corrective actions will be implemented: • Waiting list updates conducted at least annually, with periodic interim updates as needed to ensure applicant records are accurate, current, and properly documented in accordance with Administrative Plan. • Applicants who fail to respond to update requests will be removed in accordance with the Administrative Plan, and all actions will be fully documented. • Written standard operating procedures are done in accordance with Administrative Plan, to ensure consistent management, updating, and documentation of the waiting list. • Supervisory quality control reviews are performed quarterly to ensure compliance according to our SEMAP. • Staff training is provided and will continue periodically to reinforce regulatory and policy requirements.

View Audit 392538

Finding 1181306 (2025-012)

Material Weakness 2025

Commonwealth of Pennsylvania

PA

Subrecipient Monitoring Reporting

BAFM has collaborated with the U.S. General Services Administration (GSA) and the Commonwealth of Pennsylvania’s Office of Administration, Office of Information Technology (OA-IT) to develop a new API solution to centrally file FFATA subrecipient reports following the federal system change implement...

BAFM has collaborated with the U.S. General Services Administration (GSA) and the Commonwealth of Pennsylvania’s Office of Administration, Office of Information Technology (OA-IT) to develop a new API solution to centrally file FFATA subrecipient reports following the federal system change implemented in March 2025. As of December 2025, BAFM restored the monthly centralized FFATA filing process. BAFM currently performs review and validation of all monthly records, and OA-IT submits the reports on BAFM’s behalf. Within six months (by June 2026), BAFM will work with OA-IT to finalize and refine the API process to enable BAFM to independently submit reports without OA-IT assistance. Due to federal system limitations on daily API request volumes, reconciliation of statewide records not filed during the transition period has been challenging. Within six months (by June 2026), BAFM will evaluate available data retrieval options to complete reconciliation of records not filed during the changeover period. Any identified missed filings will be submitted as part of this reconciliation process. Anticipated Completion Date: 06/30/2026 Contact Names: Jamie Jerosky, BAFM Assistant Director; Matt Stubb, BAFM Integrated Financial Service Manager

View Audit 392533

Finding 1181303 (2025-008)

Material Weakness 2025

Commonwealth of Pennsylvania

PA

Subrecipient Monitoring Cash Management § 200.305 § 200.332 § 200.425 § 200.513 § 200.521

The Bureau of Financial Operations (BFO) will continue conducting during-the-award subrecipient monitoring for the SSBG based on the results of the documented risk assessment. As it relates to the cash management portion of the finding, given the relatively small amount of funds involved and the num...

The Bureau of Financial Operations (BFO) will continue conducting during-the-award subrecipient monitoring for the SSBG based on the results of the documented risk assessment. As it relates to the cash management portion of the finding, given the relatively small amount of funds involved and the number of counties affected, DHS has determined that it is not economically feasible to change the payment methodology at this time. Anticipated Completion Date: 06/30/2026 Contact Name: Kelly Graham, Director, Division of Financial Reporting

View Audit 392533

Finding 1181301 (2025-009)

Material Weakness 2025

Commonwealth of Pennsylvania

PA

Subrecipient Monitoring § 200.332 § 200.425 § 200.513 § 200.521

TANF Youth Development Program (TANF YDP) operations transitioned from the Bureau of Workforce Development Administration (BWDA) to the Bureau of Workforce Partnerships and Operations (BWPO) in January 2023. Due to this transition, BWPO did not conduct onsite monitoring of the TANF YDP program in pr...

TANF Youth Development Program (TANF YDP) operations transitioned from the Bureau of Workforce Development Administration (BWDA) to the Bureau of Workforce Partnerships and Operations (BWPO) in January 2023. Due to this transition, BWPO did not conduct onsite monitoring of the TANF YDP program in program year (PY) 2022. BWPO did begin onsite monitoring in program year 2023 on a limited basis as a pilot with 3 local areas in September of 2024. BWPO conducted expanded monitoring efforts for PY 2024 by aligning TANF YDP monitoring with the WIOA Common Measures Data Validation cycle (larger areas are monitored annually with smaller areas monitored on a 3-year rotating schedule). PYs are July 1st to June 30th. TANF YDP PY 2024 monitoring concluded by January 2026. BWPO provided written communication to local areas within 45 days post monitoring to issue results, concerns, recommendations, and corrective actions as needed. During PY 2025, July 1, 2025 to June 30, 2026, L&I will monitor all 22 subrecipients for both program and fiscal compliance to ensure that the goals and objectives of the subaward are achieved. This will be done in coordination between BWPO and BWDA. Monitoring will then be completed annually. Currently, BWDA does reconcile the TANF Youth Development Partnership Statement of Expenditures of Financial Awards for each of the subrecipients’ single audits, reviews all TANF findings related to the TANF YDP funds and ensures all single audits are received - issuing audit management determinations. The overall goal of monitoring activities is to ensure that TANF YDF funding is used for authorized purposes by subrecipients, in compliance with Federal statutes and regulations, and that the TANF YDP program is being implemented in accordance with current PA Dept. of Labor & Industry’s policies and procedures. BWPO in collaboration with BWDA plans to begin monitoring TANF YDP activities via enhanced desk review monitoring in the spring of 2026 for PY 2025. This effort will be ongoing and moving forward for every subsequent program year either onsite or by enhanced desk review monitoring. PY 2025 monitoring will be completed by 6/30/26 with results issued as a written communication within 45 days of the monitoring completion date. Anticipated Completion Date: 06/30/2026 Contact Name: Dorraine Rauch, Division Chief

View Audit 392533

Corrective Action Plans

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