Corrective Action Plans

Finding 1162992 (2024-003)

Material Weakness 2024

Red Lake County

MN

Subrecipient Monitoring

Summary of Corrective Action Previously Reported: The County will take corrective action to ensure compliance with federal subrecipient monitoring requirements and will review its procedures to ensure that all future subrecipient agreements include proper documentation of monitoring activities, incl...

Summary of Corrective Action Previously Reported: The County will take corrective action to ensure compliance with federal subrecipient monitoring requirements and will review its procedures to ensure that all future subrecipient agreements include proper documentation of monitoring activities, including communication of award terms, risk assessments, and verification that funds are expended in accordance with federal requirements. Anticipated Completion Date: December 31, 2025.

View Audit 372590

Finding 1162991 (2024-002)

Material Weakness 2024

Red Lake County

MN

Reporting

Name of Contact Person Responsible for Corrective Action: Kelsey Gervais, County Auditor Summary of Corrective Action Previously Reported: Future annual County audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting ...

Name of Contact Person Responsible for Corrective Action: Kelsey Gervais, County Auditor Summary of Corrective Action Previously Reported: Future annual County audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Anticipated Completion Date: December 31, 2025.

View Audit 372590

Finding 1162990 (2024-004)

Material Weakness 2024

Appalachian Ohio Manufacturers Coalition

OH

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management’s Response : AOMC acknowledges that there is no documented proof of approval for the match related expenditure. AOMC staff directly responsible for grant management will continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and complian...

Management’s Response : AOMC acknowledges that there is no documented proof of approval for the match related expenditure. AOMC staff directly responsible for grant management will continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and compliance responsibilities. Additionally, AOMC has increased board oversight during the grant process by creating a Finance and Grant Subcommittee, where grant compliance, proper reporting, and related requirements are regularly reviewed. This ensures stronger oversight of compliance and accurate reporting moving forward.

View Audit 372589

Finding 1162989 (2024-003)

Material Weakness 2024

Appalachian Ohio Manufacturers Coalition

OH

Procurement, Suspension & Debarment

Management’s Response : AOMC acknowledges that one vendor was not confirmed to have not been suspended or debarred. AOMC is updating its internal policies to clearly include this requirement so that all future purchases meeting this requirement are properly documented and compliant with grant guidel...

Management’s Response : AOMC acknowledges that one vendor was not confirmed to have not been suspended or debarred. AOMC is updating its internal policies to clearly include this requirement so that all future purchases meeting this requirement are properly documented and compliant with grant guidelines. AOMC staff directly responsible for grant management will also continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and compliance responsibilities.

View Audit 372589

Finding 1162988 (2024-002)

Material Weakness 2024

Appalachian Ohio Manufacturers Coalition

OH

Equipment & Real Property Management Procurement, Suspension & Debarment

Management’s Response : AOMC acknowledges that notices of federal interest were not filed for equipment purchases over $100,000 as required by the grant agreement. AOMC is currently working with the grantors to file the appropriate notices of federal interest for all applicable equipment. In additio...

Management’s Response : AOMC acknowledges that notices of federal interest were not filed for equipment purchases over $100,000 as required by the grant agreement. AOMC is currently working with the grantors to file the appropriate notices of federal interest for all applicable equipment. In addition, AOMC is updating its internal policies to clearly include this requirement so that all future purchases meeting this threshold are properly documented and compliant with grant guidelines.

View Audit 372589

Finding 1162987 (2024-001)

Material Weakness 2024

Appalachian Ohio Manufacturers Coalition

OH

Allowable Costs / Cost Principles

AOMC will retrain all staff and supervisors on the required payroll approval process. All timesheets must be reviewed and approved by the employee’s supervisor before being submitted for payroll processing. AOMC has also worked with the board to ensure that if no Executive Director is in place, a bo...

AOMC will retrain all staff and supervisors on the required payroll approval process. All timesheets must be reviewed and approved by the employee’s supervisor before being submitted for payroll processing. AOMC has also worked with the board to ensure that if no Executive Director is in place, a board member will approve timesheets or designate an AOMC employee with the authority to approve time.

View Audit 372589

Finding 1162977 (2024-004)

Material Weakness 2024

Valle Verde Housing-Municipality of Adjuntas

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management concurs with the Finding. We gave instructions to the Fiscal Staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date and to retain evidence on file about each submission.

View Audit 372579

Finding 1162976 (2024-003)

Material Weakness 2024

Valle Verde Housing-Municipality of Adjuntas

PR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Management concurs with the Finding. The fiscal year 2023-2024 Single Audit reporting package will be immediately uploaded to the Federal Audit Clearinghouse (FAC) web portal upon receipt of the auditor’s reports. As a preventive actions for fiscal year, 2024–2025, the Municipality’s financial staff...

Management concurs with the Finding. The fiscal year 2023-2024 Single Audit reporting package will be immediately uploaded to the Federal Audit Clearinghouse (FAC) web portal upon receipt of the auditor’s reports. As a preventive actions for fiscal year, 2024–2025, the Municipality’s financial staff, with the support of a financial consulting firm, have been working to prepare the FY 2024-2025 financial statements and Single Audit deliverables to comply with the established deadline.

View Audit 372579

Finding 1162970 (2024-003)

Material Weakness 2024

City of Saratoga Springs, New York

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.412 § 200.512

The City has established policies and procedures related to grant administration and accounting guidelines for allowable costs. The City is aware of the deadline for the submission of the Single Audit. The City is taking steps to ensure that personnel have received guidance and training regarding gr...

The City has established policies and procedures related to grant administration and accounting guidelines for allowable costs. The City is aware of the deadline for the submission of the Single Audit. The City is taking steps to ensure that personnel have received guidance and training regarding grant accounting, including deadlines for the audit. Responsible Party and Anticipated Completion Date: Commissioner of Finance Minita Sanghvi 12/31/2026

View Audit 372565

Finding 1162969 (2024-004)

Material Weakness 2024

City of Saratoga Springs, New York

NY

Reporting

The City has established policies and procedures related to accounting, auditing, financial reporting, and grant administration. City Departments will work together to ensure personnel are supervised, trained and provided policies and procedures for accounting and reporting grants. Responsible Party...

The City has established policies and procedures related to accounting, auditing, financial reporting, and grant administration. City Departments will work together to ensure personnel are supervised, trained and provided policies and procedures for accounting and reporting grants. Responsible Party and Anticipated Completion Date: Commissioner of Finance Minita Sanghvi 12/31/2026

View Audit 372565

Finding 1162968 (2024-004)

Material Weakness 2024

Menominee County, Wisconsin

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: CLA recommended that there is an appropriate reviewer of Performance and Expenditure Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County will have someone other than the prepa...

Recommendation: CLA recommended that there is an appropriate reviewer of Performance and Expenditure Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Kourtney Erickson Planned completion date for corrective action plan: December 31, 2025

View Audit 372563

Finding 1162966 (2024-003)

Material Weakness 2024

Menominee County, Wisconsin

WI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Recommendation: CLA recommends the County complete an assessment of its financial management system and related internal controls over federal awards. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new pol...

Recommendation: CLA recommends the County complete an assessment of its financial management system and related internal controls over federal awards. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County worked to update necessary policy and procedures late in 2024 and continued into 2025 with additional plans to gain better understandings and training for department personnel on UGG requirements. Name(s) of the contact person(s) responsible for correction action: Kourtney Erickson Planned completion date for corrective action: December 31, 2025

View Audit 372563

Finding 1162931 (2024-001)

Material Weakness 2024

Golden House, Inc.

WI

Reporting

This finding will not completely resolve given the cost/benefit basis the Organization continues to make.

View Audit 372557

Finding 1162916 (2024-009)

Material Weakness 2024

City of Peabody

MA

Material Weakness Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required reporting is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.

View Audit 372554

Finding 1162906 (2024-008)

Material Weakness 2024

City of Peabody

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the education stabilization grant for 2026, as well as into future periods.

View Audit 372554 Questioned Costs: $1

Finding 1162896 (2024-007)

Material Weakness 2024

City of Peabody

MA

Allowable Costs / Cost Principles Eligibility Material Weakness

Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required documentation is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.

View Audit 372554

Finding 1162893 (2024-006)

Material Weakness 2024

City of Peabody

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the Title I grant for 2026, as well as into future periods.

View Audit 372554 Questioned Costs: $1

Finding 1162890 (2024-005)

Material Weakness 2024

City of Peabody

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the special education grant for 2026, as well as into future periods.

View Audit 372554 Questioned Costs: $1

Finding 1162882 (2024-001)

Material Weakness 2024

City of Lebanon

NH

Procurement, Suspension & Debarment

Strengthen internal control and procedures related to verification of Debarred or Suspended vendors. Current process is only mentioned in ADM 110.1 Procurement Policy with language that reads “The City will not award a solicitation to a vendor that has been debarred or suspended by the federal, stat...

Strengthen internal control and procedures related to verification of Debarred or Suspended vendors. Current process is only mentioned in ADM 110.1 Procurement Policy with language that reads “The City will not award a solicitation to a vendor that has been debarred or suspended by the federal, state, or the City. The City Manager may suspend or debar a vendor from providing goods or services to the City for violations of the law.” New language and procedure should be as follows: The City will not award a solicitation to a vendor that has been debarred or suspended by the federal, state, or the City. The City Manager may suspend or debar a vendor from providing goods or services to the City for violations of the law. To ensure compliance with this, prior to issuing a contract, the department will: - Perform a verification through SAM.gov OR - Obtain a signed certification from the vendor Whichever method is used, the documentation should be retained with the copy of the contract. This policy will be updated, shared with the appropriate staff, and training provided as needed.

View Audit 372551

Finding 1162880 (2024-002)

Material Weakness 2024

City of Hempstead, Texas

TX

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303 § 200.328

Finding 2024-002: Insufficient Documentation of Management Review of Section 3 Quarterly and Annual Reporting Planned Corrective Action: Management agrees with the finding and will establish a formal review and approval process for all Section 3 quarterly and annual reports prepared and submitted by...

Finding 2024-002: Insufficient Documentation of Management Review of Section 3 Quarterly and Annual Reporting Planned Corrective Action: Management agrees with the finding and will establish a formal review and approval process for all Section 3 quarterly and annual reports prepared and submitted by the grant administrator to the Texas General Land Office. Going forward, the City Secretary will review each report for accuracy and completeness prior to submission, and evidence of this review, such as signed approval or email confirmation, will be retained in the grant files. The City anticipates implementing this procedure for all future reporting periods to ensure compliance with federal reporting and internal control requirements. Anticipated Completion Date: December 2025

View Audit 372549

Finding 1162879 (2024-001)

Material Weakness 2024

Black Eagle Cascade County Water and Sewer District

MT

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

November 18, 2025 Re: 2024 Audit Corrective Action Plan for the Black Eagle-Cascade County Water & Sewer District BLACK EAGLE WATER AND SEWER DISTRICT CORRECTIVE ACTION PLAN Person responsible for corrective action: Sarah Peck, Water District Secretary Corrective Action: The Water District Secretary...

November 18, 2025 Re: 2024 Audit Corrective Action Plan for the Black Eagle-Cascade County Water & Sewer District BLACK EAGLE WATER AND SEWER DISTRICT CORRECTIVE ACTION PLAN Person responsible for corrective action: Sarah Peck, Water District Secretary Corrective Action: The Water District Secretary will be brought before the Board of Directors every invoice from Central, WET, Shumaker, and Administration (payroll) for a separate vote for approval. Going forward, invoices will be formally approved by the board at each meeting. Anticipated completion date: The board will formally approve past invoices at the November 18, 2025 meeting. Sarah Peck, Secretary/ Grant Manager Charles T. Harant, Chair

View Audit 372545

Finding 1162878 (2024-001)

Material Weakness 2024

Portage County

OH

Reporting Subrecipient Monitoring § 200.328

The Mental Health and Recovery Board of Portage County will submit program final expenditures in the GFMS system within the grant close-out reporting period.

View Audit 372539

Finding 1162877 (2024-001)

Material Weakness 2024

College of the Ozarks

MO

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

Views of responsible personnel and planned corrective actions: Management concurs with this finding. The College has implemented immediate corrective actions including development of a comprehensive grant tracking spreadsheet and establishment of regular meetings between program and finance staff. A...

Views of responsible personnel and planned corrective actions: Management concurs with this finding. The College has implemented immediate corrective actions including development of a comprehensive grant tracking spreadsheet and establishment of regular meetings between program and finance staff. Additionally, effective immediately, all grant applications must be reviewed and approved by the Controller prior to submission to ensure proper identification of funding sources and compliance requirements. The College will also implement cutoff procedures to ensure federal expenditures are reported in the correct period based on when eligible costs are incurred. The Controller will review all G5 drawdowns near year-end to verify proper period reporting. Formal written procedures for SEFA preparation will be implemented by October 15, 2025. The Controller will maintain the master grant listing and review all grant agreements to determine federal funding sources. Beginning with fiscal year 2026 SEFA preparation, the CFO will perform an independent review for completeness and accuracy, including verification of proper period reporting for all federal expenditures.

View Audit 372530

Finding 1162849 (2024-003)

Material Weakness 2024

Kitsap Rescue Mission

WA

Subrecipient Monitoring Procurement, Suspension & Debarment Cash Management § 200.302

Condition: Management did not retain evidence of the execution of the Organization’s internal controls over the review and or authorization of the payment or reimbursement of credit card charges during the year. Recommendation: Management should document the review and/or authorization of credit car...

Condition: Management did not retain evidence of the execution of the Organization’s internal controls over the review and or authorization of the payment or reimbursement of credit card charges during the year. Recommendation: Management should document the review and/or authorization of credit card charges and reimbursement. Views of responsible officials: The Organization will adopt a new policy on corporate credit cards with the following general provisions. Corporate credit cards may only be issued to the Executive Director and, if approved by the Executive Director, to the heads of shelter operations, and the Organization’s Accountant. All charges shall be made solely for goods or services for the use or benefit of the Organization. Use of the credit card for the purchase of gift cards or recurring automatic transactions can only be made by the Executive Director or the Organization’s Accountant after approval by Executive Director. Receipts shall be provided to the internal accountant monthly by the 5th day of the following month. The internal accountant shall prepare a summary of all charges highlighting any 1) that are not supported by a receipt, or 2) appear questionable, and also an allocation of each charge to the appropriate expense category for financial reporting. The summary and the credit card statement shall be provided to the Executive Director for review and approval. The Executive Director will spot check actual receipt documentation for credit card2 purchases of the Organization’s Accountant and the Shelter Director. In the case of the credit card used by the Executive Director, the summary and statement shall be reviewed and approved by the Treasurer or Board President. Any improper or unsupported transaction shall create a reimbursement obligation by the card holder to the Organization. Misuse of the credit card shall be a cause for discipline in accordance with the employment manual.

View Audit 372514

Finding 1162840 (2024-001)

Material Weakness 2024

Lowcountry Community Action Agency, Inc.

SC

Cash Management Reporting

The payroll procedures in place for processing payroll and paying related liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and to prevent future overpayments of liabilities. Additionally, the identified overpayments will be reimbursed to the Grantor. This wil...

The payroll procedures in place for processing payroll and paying related liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and to prevent future overpayments of liabilities. Additionally, the identified overpayments will be reimbursed to the Grantor. This will be accomplished by applying a Head Start 2025 Accounts Payable adjustment and issuing a refund check to the Office of Economic Opportunity (OEO) for the applicable programs. These corrective measures will ensure that all affected program accounts are accurately reconciled and that a zero balance is achieved for finding 2024-001.

View Audit 372503

Corrective Action Plans

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