Corrective Action Plans

Finding 1179833 (2025-001)

Material Weakness 2025

Kandiyohi County Housing and Redevelopment Authority

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material mis...

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material misstatements. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: January 2026

View Audit 392219

Finding 1179830 (2025-001)

Material Weakness 2025

Siloam Springs School District

AR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

The district will implement procedures to ensure that all Child Nutrition employees paid 100% from Child Nutrition funds complete a semi-annual time certification as required by the Arkansas Department of Education Child Nutrition Unit

View Audit 392212

Finding 1179830 (2025-001)

Material Weakness 2025

Siloam Springs School District

AR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

The Siloam Springs School District was instructed to submit a time certification for all employees paid from the nonprofit food service account to Arkansas Department of Education, Division of Elementary and Secondary Education, Nutrition Services by January 16, 2026. The District received a letter ...

The Siloam Springs School District was instructed to submit a time certification for all employees paid from the nonprofit food service account to Arkansas Department of Education, Division of Elementary and Secondary Education, Nutrition Services by January 16, 2026. The District received a letter from the Arkansas Department of Education, Nutrition Services dated January 9, 2026 informing the District’s corrective action submitted was accepted and therefore, the review was officially closed

View Audit 392212

Finding 1179830 (2025-001)

Material Weakness 2025

Siloam Springs School District

AR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Joanna Trimble, Child Nutrition Director

View Audit 392212

Finding 1179826 (2025-003)

Material Weakness 2025

Rochester Area School District

PA

Internal Control / Segregation of Duties HUD Housing Programs Equipment & Real Property Management

Recommendation: Ideally, the School District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased be...

Recommendation: Ideally, the School District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on the Business Manager's knowledge of the everyday operation to discover any material changes in the School District's financial position. Management's Response: The School District recognizes the limited staff in the Business Office makes segregating duties virtually impossible. The Board relies on the Business Manager to keep them updated on the financial state of the School District and, due to financial constraints, does not intend to increase staffing at this time.

View Audit 392208

Finding 1179819 (2025-001)

Material Weakness 2025

Uspiritus, Inc.

KY

Reporting

Managements Response and Planned Corrective Action: Management has worked with its audit firm to ensure timely completion and filing of the data collection package in the future.

View Audit 392192

Finding 1179815 (2025-002)

Material Weakness 2025

South Carolina Regional Housing Authority No. 3

SC

Procurement, Suspension & Debarment § 200.320

Finding 2025-002 - Procurement - Noncompliance with Formal Competitive Requirements Noncompliance & Significant Deficiency Moving to Work Demonstration - ALN #14.881 Corrective Action Plan: SCRHA3 will review operating practices to ensure alignment with Federal Regulations and its procurement policy...

Finding 2025-002 - Procurement - Noncompliance with Formal Competitive Requirements Noncompliance & Significant Deficiency Moving to Work Demonstration - ALN #14.881 Corrective Action Plan: SCRHA3 will review operating practices to ensure alignment with Federal Regulations and its procurement policy. This will include assigning a Procurement Officer to oversee the procurement process and verify all procedures are followed for procurements based on the policy, defining staff roles and providing necessary training to personnel involved in procurement. The Housing Authority will develop a process that a procurement requester must complete & submit the procurement to the Procurement Officer for review and approval. Person Responsible: Richard Brockington (Director of Development) Anticipated Completion Date: No later than end of first quarter of 2026 - March 31, 2026.

View Audit 392191

Finding 1179813 (2025-001)

Material Weakness 2025

South Carolina Regional Housing Authority No. 3

SC

HUD Housing Programs Internal Control / Segregation of Duties

Finding 2025-001 - Moving to Work Tenant Files - Eligibility - Internal Control over Tenant Files Noncompliance & Significant Deficiency Moving to Work Demonstration - ALN #14.881 Corrective Action Plan: To recruit and train new employees to obtain 100% of vacant positions filled. To complete softwa...

Finding 2025-001 - Moving to Work Tenant Files - Eligibility - Internal Control over Tenant Files Noncompliance & Significant Deficiency Moving to Work Demonstration - ALN #14.881 Corrective Action Plan: To recruit and train new employees to obtain 100% of vacant positions filled. To complete software conversion, validating all data and optimizing data integration and functionality offered by the Yardi software to ensure proper quality control oversight. Additionally, staffwill implement a quality control (QC) review process that includes a 10% monthly supervisory QC review of completed re-exams. The monthly percentage of file reviews will increase if problems persist. Person Responsible: Doris Jamison (Director of Housing Management) and Trina Isaac (Senior Property Manager) Anticipated Completion Date: The software conversion is currently 99.5 percent complete and is anticipated to be 100 percent within the next six months. Currently, only two property manager positions remain open, and it is anticipated that these positions will be filled within the next three months. The quality control review process will begin in January of 2026. Anticipated completion date is June 30, 2026.

View Audit 392191

Finding 1179796 (2025-002)

Material Weakness 2025

The Salvation Army Golden State Division

CA

Equipment & Real Property Management Special Tests & Provisions Subrecipient Monitoring

Corrective Action Plan: The Division will implement a review process to ensure the accuracy of the inventory management and reporting process. Anticipated Date: April 2026 Name of Person Responsible for Implementation: Al Agpoon, Controller

View Audit 392187

Finding 1179768 (2025-004)

Material Weakness 2025

City of Fallon, Nevada

NV

Reporting

Finding 2025-004 Fed Agency Name: U.S. Department of Transportation Program Name: Airport Improvement Program CFDA #: 20.106 Finding Summary: During the Single Audit, it was noted the City incorrectly reported federal share of expenditures and recipient share of expenditures on SF-425 for the report...

Finding 2025-004 Fed Agency Name: U.S. Department of Transportation Program Name: Airport Improvement Program CFDA #: 20.106 Finding Summary: During the Single Audit, it was noted the City incorrectly reported federal share of expenditures and recipient share of expenditures on SF-425 for the reporting period ended September 30, 2024. Responsible Individual: Brian Byrd Public Works Director Corrective Action Plan: A corrected SF-425 will be submitted to the awarding agency that properly reports federal share of expenditures and recipient share of expenditures. The City’s grant management procedures will be updated to include a secondary review of all reports prior to submission to the awarding agency. Anticipated Completion Date: March 2026

View Audit 392185

Finding 1179767 (2025-067)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring § 200.201

Program: AL 21.029 – COVID-19 Coronavirus Capital Projects Fund – Subrecipient Monitoring Corrective Action Plan: For the current year, no new awards have been issued; therefore, the following reflects the continued implementation of the prior-year corrective action. Prior to the second round of CPF...

Program: AL 21.029 – COVID-19 Coronavirus Capital Projects Fund – Subrecipient Monitoring Corrective Action Plan: For the current year, no new awards have been issued; therefore, the following reflects the continued implementation of the prior-year corrective action. Prior to the second round of CPF awards, the department created a standardized “Budget Template” that has been incorporated into the grant application process. This tool allows for a more robust documented review of reasonable and estimated costs. The updated budget process has already been applied to the 2024 Capital Projects Fund awards. The Commission has a standardized reimbursement template that further strengthens this process by allowing us to compare verified actual costs to the original budgeted costs. The implementation of this enhanced process allows us to build a documented dataset of historical project data and associated costs, which will continue to expand as reimbursement requests reflecting actual costs are received. Contact: Carrie Gans Anticipated Completion Date: Completed and approved by The Department of Administrative Services in June of 2025.

View Audit 392165

Finding 1179766 (2025-019)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Reporting

Program: AL 21.029 – COVID-19 Coronavirus Capital Projects Fund – Reporting Corrective Action Plan: DED will create a policy that requires the Division Director and/or lead program manager, legal counsel and Compliance Team Manager to review all Federal Financial Assistance agreements immediately af...

Program: AL 21.029 – COVID-19 Coronavirus Capital Projects Fund – Reporting Corrective Action Plan: DED will create a policy that requires the Division Director and/or lead program manager, legal counsel and Compliance Team Manager to review all Federal Financial Assistance agreements immediately after execution to determine whether a FFATA report is required. Contact: Audrey Sautter, DED Compliance Team Manager Anticipated Completion Date: End of Quarter 2, 2026

View Audit 392165

Finding 1179765 (2025-066)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring § 200.302 § 200.511

Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Corrective Action Plan: As of the reporting period ended December 31, 2025, changes requested by agencies to obligations or expenditures have been updated. DAS will obtain, or expand where possible, the wri...

Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Corrective Action Plan: As of the reporting period ended December 31, 2025, changes requested by agencies to obligations or expenditures have been updated. DAS will obtain, or expand where possible, the written justification for capital expenditures over $10 million for the projects identified. Contact: Philip Olsen Anticipated Completion Date: January 31, 2026

View Audit 392165

Finding 1179764 (2025-065)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.317 § 200.318 § 200.327 § 200.332 § 200.430

Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring Corrective Action Plan: DNR will enhance subrecipient monitoring procedures to specifically include documented reviews of subrecipient procurement policies and procurement files to ensure comp...

Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring Corrective Action Plan: DNR will enhance subrecipient monitoring procedures to specifically include documented reviews of subrecipient procurement policies and procurement files to ensure compliance with applicable federal requirements and the subrecipient’s own written policies. DNR will revise subaward templates and procedures to ensure that all required federal award information and applicable terms and conditions, including closeout requirements, are consistently included in subaward agreements at the time of issuance. DNR will develop and implement formal written procedures for subrecipient Single Audit monitoring. DHHS will continue to improve subrecipient monitoring where necessary. NDCS will revise its policy to include a requirement for verifying subrecipient qualifications for federal funds. Additionally, NDCS will notify all subrecipients that proper payroll and benefit documentation must be submitted to ensure accurate cost allocation. NDCS will ensure that all required subaward documentation is provided to each subrecipient. This documentation will include: a. The subrecipient’s Unique Entity Identifier (UEI) b. Federal Award Identification Number (FAIN) c. Federal Award Date d. Federal award project description e. The name of the Federal agency, pass-through entity, and contact information for the awarding official of the pass-through entity f. Assistance Listings title and number g. A requirement that the subrecipient permit the pass-through entity and auditors to access the subrecipient’s records and financial statements h. Appropriate terms and conditions concerning closeout NDCS will incorporate these requirements into its subaward process to ensure compliance with federal regulations. Contact: Erv Portis, Shelby Mikulak, Heather Arnold, Jenise Trautman Anticipated Completion Date: June 30, 2026

View Audit 392165

Finding 1179763 (2025-064)

Material Weakness 2025

State of Nebraska

NE

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability Corrective Action Plan: DHHS will work with Federal Partners on reviewing allowability of methodology used. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026

View Audit 392165

Finding 1179762 (2025-018)

Material Weakness 2025

State of Nebraska

NE

Reporting § 200.510

Program: Various, including 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 10.555 – National School Lunch Program – Reporting Corrective Action Plan: State Accounting will continue to work with State agencies on correct coding and business unit setup to reduce agency errors. Co...

Program: Various, including 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 10.555 – National School Lunch Program – Reporting Corrective Action Plan: State Accounting will continue to work with State agencies on correct coding and business unit setup to reduce agency errors. Contact: Philip Olsen Anticipated Completion Date: Continuous review performed.

View Audit 392165

Finding 1179761 (2025-063)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302

Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Reporting Corrective Action Plan: The categorization issue was corrected on the ERA2 Closeout report. Contact: Philip Olsen Anticipated Completion Date: January 28, 2026

View Audit 392165

Finding 1179760 (2025-062)

Material Weakness 2025

State of Nebraska

NE

Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking § 200.303 § 200.511

Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Allowability & Eligibility Corrective Action Plan: The ERA2 program officially concluded as of September 30, 2025. Because the program ended, there will be no further eligibility determinations to be made and no additional action is...

Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Allowability & Eligibility Corrective Action Plan: The ERA2 program officially concluded as of September 30, 2025. Because the program ended, there will be no further eligibility determinations to be made and no additional action is necessary. On all other grant programs for which the Agency is the recipient, eligibility determinations are a shared responsibility of the Agency and the funding entity. Contact: Erv Portis Anticipated Completion Date: Complete

View Audit 392165

Finding 1179759 (2025-060)

Material Weakness 2025

State of Nebraska

NE

Special Tests & Provisions Eligibility HUD Housing Programs

Program: AL 17.225 – Unemployment Insurance – State – Special Tests and Provisions Corrective Action Plan: NDOL will review existing procedures for applying credits to employers. This review will include confirming that credits are applied correctly and that overpayments are properly established. In...

Program: AL 17.225 – Unemployment Insurance – State – Special Tests and Provisions Corrective Action Plan: NDOL will review existing procedures for applying credits to employers. This review will include confirming that credits are applied correctly and that overpayments are properly established. In addition, NDOL will implement enhanced staff review and oversight of employer charging activities to identify and correct errors. NDOL will work closely with its system vendor to address any system issues affecting employer charging and to ensure processes function as intended. Any gaps identified through these reviews will be addressed through procedural updates, targeted staff training, and ongoing monitoring. NDOL will continue to evaluate and refine employer charging procedures to ensure that credits and overpayments are applied accurately. Contact: Andi Bridgmon Anticipated Completion Date: 1/31/2027

View Audit 392165

Finding 1179758 (2025-059)

Material Weakness 2025

State of Nebraska

NE

Reporting Internal Control / Segregation of Duties § 200.302

Program: AL 17.225 – Unemployment Insurance – State – Reporting Corrective Action Plan: NDOL has streamlined its ETA 2112 reporting process to ensure that errors between supporting documents and the reporting is kept to a minimum. NDOL has already started reconciling the ETA 2112 to other ETA report...

Program: AL 17.225 – Unemployment Insurance – State – Reporting Corrective Action Plan: NDOL has streamlined its ETA 2112 reporting process to ensure that errors between supporting documents and the reporting is kept to a minimum. NDOL has already started reconciling the ETA 2112 to other ETA reports in compliance with reporting instructions. As of this writing the only variance is due to rounding in the referenced reports. NDOL therefore believes that the inadequacies noted above have been properly addressed and continuation rather than correction are all that is required moving forward. Contact: Rea Easton Anticipated Completion Date: Completed

View Audit 392165

Finding 1179757 (2025-058)

Material Weakness 2025

State of Nebraska

NE

Eligibility Subrecipient Monitoring

Program: AL 17.225 – Unemployment Insurance – State – Allowability & Eligibility Corrective Action Plan: NDOL will reinforce adjudication controls. This includes working with our vendor on wage and other crossmatches to continue making enhancements, so they are as effective as possible. NDOL will al...

Program: AL 17.225 – Unemployment Insurance – State – Allowability & Eligibility Corrective Action Plan: NDOL will reinforce adjudication controls. This includes working with our vendor on wage and other crossmatches to continue making enhancements, so they are as effective as possible. NDOL will also reinforce the importance of obtaining separation information from employers, and employer responses will be reviewed and documented to support accurate eligibility determinations. NDOL agrees that the identification and treatment of excessive wages is an area that warrants additional consideration and will continue to evaluate procedures to ensure wages are applied appropriately. NDOL will also develop additional training related to benefit charging to ensure staff are familiar with applicable requirements and procedures. NDOL remains committed to continuous improvement and will adjust procedures, training, and system functionality as needed. Contact: Andi Bridgmon Anticipated Completion Date: 9/30/2026

View Audit 392165

Finding 1179756 (2025-033)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.991 – Preventative Health and Health Services Block Grant – Allowability & Subrecipient Monitoring Corrective Action Plan: DHHS has implemented enhanced subrecipient monitoring procedures desi...

Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.991 – Preventative Health and Health Services Block Grant – Allowability & Subrecipient Monitoring Corrective Action Plan: DHHS has implemented enhanced subrecipient monitoring procedures designed to strengthen oversight and documentation requirements. Corrective actions include: - Termination of the subaward agreements with the Karen Society of Nebraska. - Issuance of a formal demand for repayment and initiation of collection actions for disallowed costs. - Implementation of a standardized Subrecipient Monitoring Procedures Manual outlining documentation expectations, desk review requirements, and risk-based monitoring activities. - Strengthened front-end invoice review processes to require sufficient financial source documentation prior to reimbursement. - Increased coordination between program and fiscal staff when a subrecipient receives funding from multiple programs or divisions. - Ongoing monitoring and verification of corrective actions through routine monitoring activities and future audits. Contact: Ryan Daly Anticipated Completion Date: November 20, 2025

View Audit 392165

Finding 1179755 (2025-057)

Material Weakness 2025

State of Nebraska

NE

Matching / Level of Effort / Earmarking

Program: AL 93.959 – Block Grants for Prevention and Treatment of Substance Abuse – Level of Effort Corrective Action Plan: DBH will utilize the Women’s Set Aside (WSA) budget subprogram to identify applicable MOE expenditures. Also, DBH will utilize the Electronic Billing System (EBS) to verify if ...

Program: AL 93.959 – Block Grants for Prevention and Treatment of Substance Abuse – Level of Effort Corrective Action Plan: DBH will utilize the Women’s Set Aside (WSA) budget subprogram to identify applicable MOE expenditures. Also, DBH will utilize the Electronic Billing System (EBS) to verify if other WSA services have been paid with other sources or business units and, if applicable, will utilize Medicaid State WSA dollars provided by the Division of Medicaid. Contact: Valerie Standeven; Christine Mohlman; Diana Meadors Anticipated Completion Date: August 18, 2026

View Audit 392165

Finding 1179754 (2025-056)

Material Weakness 2025

State of Nebraska

NE

Allowable Costs / Cost Principles Special Tests & Provisions HUD Housing Programs

Program: AL 93.778 – Grants to States for Medicaid – Special Tests and Provisions Corrective Action Plan: The Agency has prioritized the cases identified in the review. Additionally, the Agency is in the process of adding additional staff to reduce the caseload per investigator to ensure adequate re...

Program: AL 93.778 – Grants to States for Medicaid – Special Tests and Provisions Corrective Action Plan: The Agency has prioritized the cases identified in the review. Additionally, the Agency is in the process of adding additional staff to reduce the caseload per investigator to ensure adequate resources are available to work cases in a timelier manner. Additionally, the Agency has begun providing accounting support to the PI team to assist with reporting overpayments and collections. Contact: Anne Harvey Anticipated Completion Date: June 30, 2026

View Audit 392165

Finding 1179753 (2025-055)

Material Weakness 2025

State of Nebraska

NE

Special Tests & Provisions Internal Control / Segregation of Duties

Program: AL 93.778 – Grants to States for Medicaid; AL 93.767 – Children’s Health Insurance Program – Special Tests and Provisions Corrective Action Plan: The Agency will continue to reiterate the requirement in the contract with the MCO and will review and reject any audit submitted that does not m...

Program: AL 93.778 – Grants to States for Medicaid; AL 93.767 – Children’s Health Insurance Program – Special Tests and Provisions Corrective Action Plan: The Agency will continue to reiterate the requirement in the contract with the MCO and will review and reject any audit submitted that does not meet the GAAP requirement. Contact: Jeremy Brunssen Anticipated Completion Date: June 30, 2026

View Audit 392165

Corrective Action Plans

Filters