Corrective Action Plans

Finding 576172 (2024-001)

Material Weakness 2024

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the a...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: The District acknowledges the finding and has implemented new procedures to ensure strong internal controls over time-and-effort documentation. This issue primarily occurred during a period of staff turnover. The District has since hired experienced personnel who are now overseeing federal program compliance. We have implemented a compliant time-and-effort tracking system consistent with OSPI and federal requirements. Documentation—whether semiannual certifications or monthly reports, as applicable—is collected, reviewed, and retained in accordance with the type of funding allocation. All documentation is reviewed by both the Business Office and program administrators to ensure accuracy. Monthly monitoring and required training for relevant staff are now embedded into our internal processes. The district is committed to ensuring accuracy and accountability in all federally funded programs. Anticipated date to complete the corrective action: August 31, 2025

View Audit 366085 Questioned Costs: $1

Finding 576168 (2024-002)

Material Weakness 2024

Moses Lake School District No. 161

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2024-002 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and private school requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corr...

Finding ref number: 2024-002 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and private school requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: The District concurs with the finding. In response, the District has established a regularly updated list of private schools within our boundaries. We will be proactively reaching out to these schools each year to determine interest and eligibility for Title I services, and are documenting all correspondence. In addition, we have strengthened time-and-effort documentation procedures as described in 2024-001. Our new internal controls include multilayered reviews and program director oversight to ensure timely, complete compliance. The District is committed to equity in services and transparency in all federal programming. Anticipated date to complete the corrective action: August 31, 2025

View Audit 366085 Questioned Costs: $1

Finding 576167 (2024-001)

Significant Deficiency 2024

Wtia Workforce Institute

WA

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

Apprenti agrees with the finding and acknowledges the importance of maintaining a full audit trail for all disbursement approvals. Apprenti adhered to its internal controls over compliance with allowable costs in accordance with 2 CFR Part 200 for all nonpayroll expenditures and had no findings in p...

Apprenti agrees with the finding and acknowledges the importance of maintaining a full audit trail for all disbursement approvals. Apprenti adhered to its internal controls over compliance with allowable costs in accordance with 2 CFR Part 200 for all nonpayroll expenditures and had no findings in prior Single Audits. However, due to a financial system migration, the audit trail documenting approval workflows for certain transactions was lost and could not be recovered or reconstructed. To prevent similar issues in the future and reinforce compliance, Apprenti has implemented the following corrective action: System Audit Trail Safeguards: Post‐migration, Apprenti implemented robust data retention protocols across both primary and backup financial systems to ensure that all approval workflows are securely preserved and transferable in the event of future system changes or migrations.

View Audit 366081

Finding 576166 (2024-002)

Material Weakness 2024

Hunger Solutions New York, INC

NY

Reporting

To address the problem, management has requested OTDA prepare these contracts on a timely basis in the future and to prioritize any claims submitted for approval so that HSNY can catch up.

View Audit 366080

Finding 576165 (2024-001)

Material Weakness 2024

Hunger Solutions New York, INC

NY

Cash Management Special Tests & Provisions § 200.305

Changes to the submittal process implemented by OTDA also delayed HSNY’s ability to submit claims for approval. This had a detrimental impact to cash flow as operating costs needed to be paid during this period. With the approval of the contract and efforts being made at OTDA to expedite payment, HS...

Changes to the submittal process implemented by OTDA also delayed HSNY’s ability to submit claims for approval. This had a detrimental impact to cash flow as operating costs needed to be paid during this period. With the approval of the contract and efforts being made at OTDA to expedite payment, HSNY’s cash flow position has since improved and reimbursements to subcontractors as of the audit date are being made timely.

View Audit 366080

Finding 576161 (2024-003)

Significant Deficiency 2024

Heart of Kansas Family Health Care, Inc.

KS

Reporting § 200.512

Heart of Kansas is going to implement a timeline for future audits. The year end is February. HOK will wrap up year-end postings and adjustments with a goal to be completed by April 15th. HOK will then have Forvis Mazars Group (consultants) review end of year postings and adjustments for accuracy. T...

Heart of Kansas is going to implement a timeline for future audits. The year end is February. HOK will wrap up year-end postings and adjustments with a goal to be completed by April 15th. HOK will then have Forvis Mazars Group (consultants) review end of year postings and adjustments for accuracy. The review process will have a completion date of June 15th. HOK will then target July/August as a month for Pinion Global to complete the audit.

View Audit 366075

Finding 576160 (2024-002)

Significant Deficiency 2024

Heart of Kansas Family Health Care, Inc.

KS

Eligibility

Heart of Kansas will retrain all personnel to ensure they are adhering to the Sliding fee Scale Policy. Debby Popplereiter, patient Accounts Director, and Blanca Salas, patient intake coordinator, will start randomly selecting 5 patients a month and reviewing whether the policy was followed and the ...

Heart of Kansas will retrain all personnel to ensure they are adhering to the Sliding fee Scale Policy. Debby Popplereiter, patient Accounts Director, and Blanca Salas, patient intake coordinator, will start randomly selecting 5 patients a month and reviewing whether the policy was followed and the sliding fees selected correctly. Freddy Gunn, CFO, will review results with Debby to determine if further education and/or training will be needed. We will begin this process immediately.

View Audit 366075

Finding 576158 (2024-002)

Material Weakness 2024

County of Cambria, Pennsylvania

PA

Student Financial Aid Reporting

Cambria County has continued with the following actions which include: maintaining a list of reporting due dates for all fiscal and administrative staff; engagement of external consultants and temporary fiscal staff to support reporting functions if there is staff departure; retain and support exist...

Cambria County has continued with the following actions which include: maintaining a list of reporting due dates for all fiscal and administrative staff; engagement of external consultants and temporary fiscal staff to support reporting functions if there is staff departure; retain and support existing County staff to maintain institutional knowledge until a dedicated competent Fiscal Officer who is invested in child welfare and county government employment is identified. The department will continue to ensure audit components are included for submissions. The department maintained and will continue communication with oversight entities to ensure transparency regarding reporting timelines, submission delays, fiscal status and corrective actions taken to uphold integrity. These delays were not due to negligence, but rather a strategic and collaborative effort to ensure accuracy and completeness of all required documentation. The department prioritized the integrity of submissions to meet federal audit standards and reimbursement eligibility. These submissions were completed to ensure compliance and to position the CYS department for improved timeliness in the 2025 audit year. The department

View Audit 366064

Finding 576157 (2024-001)

Material Weakness 2024

County of Cambria, Pennsylvania

PA

Student Financial Aid Reporting

Cambria County has continued with the following actions which include: maintaining a list of reporting due dates for all fiscal and administrative staff; engagement of external consultants and temporary fiscal staff to support reporting functions if there is staff departure; retain and support exist...

Cambria County has continued with the following actions which include: maintaining a list of reporting due dates for all fiscal and administrative staff; engagement of external consultants and temporary fiscal staff to support reporting functions if there is staff departure; retain and support existing County staff to maintain institutional knowledge until a dedicated competent Fiscal Officer who is invested in child welfare and county government employment is identified. The department will continue to ensure audit components are included for submissions. The department maintained and will continue communication with oversight entities to ensure transparency regarding reporting timelines, submission delays, fiscal status and corrective actions taken to uphold integrity. These delays were not due to negligence, but rather a strategic and collaborative effort to ensure accuracy and completeness of all required documentation. The department prioritized the integrity of submissions to meet federal audit standards and reimbursement eligibility. These submissions were completed to ensure compliance and to position the CYS department for improved timeliness in the 2025 audit year. The department prioritized accuracy and completeness, ensuring required audit components were included.

View Audit 366064

Finding 576144 (2024-001)

Material Weakness 2024

Stevens Point Housing Authority

WI

Procurement, Suspension & Debarment HUD Housing Programs

The SPHA has made multiple attempts over the past years to obtain the GDA from Chase Bank. However, Chase is unwilling to sign the required GDA. As a result, the SPHA issued a request for proposals (RFP) to solicit new banking services on May 16, 2025. Proposals were due on June 27, 2025. The SPHA r...

The SPHA has made multiple attempts over the past years to obtain the GDA from Chase Bank. However, Chase is unwilling to sign the required GDA. As a result, the SPHA issued a request for proposals (RFP) to solicit new banking services on May 16, 2025. Proposals were due on June 27, 2025. The SPHA received four (4) proposals. The final step is to have a Board meeting to decide the winning bid in August/September 2025.

View Audit 366054

Finding 576131 (2024-005)

Material Weakness 2024

Cicoa Aging & In-Home Solutions

IN

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

Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Steps have been taken and implemented on 1/1/2025 to ensure adequate oversight and review takes p...

Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Steps have been taken and implemented on 1/1/2025 to ensure adequate oversight and review takes place. All reporting requirements and due dates are currently being submitted timely.

View Audit 366050

Finding 576120 (2024-004)

Material Weakness 2024

Cicoa Aging & In-Home Solutions

IN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

The draft audit of June 30, 2024, was completed August 12, 2025. There was not sufficient time to complete the audit and data collection for fiscal year 2024 within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within...

The draft audit of June 30, 2024, was completed August 12, 2025. There was not sufficient time to complete the audit and data collection for fiscal year 2024 within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.

View Audit 366050

Finding 576118 (2024-001)

Material Weakness 2024

Harvard Townhouse, Inc.

NE

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

Finding 2024-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board o...

Finding 2024-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board of Directors has reviewed this issue, and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies. As such, the Board of Directors accepts this finding.

View Audit 366034

Finding 576113 (2024-004)

None 2024

Gooding Senior Housing Association INC

ID

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.318

Finding 2024-004 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Procurement Questioned Costs: None Name of contact person and title: Pat Bishop, President Condi...

Finding 2024-004 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Procurement Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The entity has not established or documented a formal procurement policy or procedures to guide the acquisition of goods and services. No written guidelines were provided during the review period. Management Response: Management intends to establish a procurement policy. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 366031

Finding 576112 (2024-003)

Material Weakness 2024

Gooding Senior Housing Association INC

ID

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, perio...

Finding 2024-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: Management has requested that the auditor propose certain year-end adjustments to bring the financial statements into conformity with Generally Accepted Accounting Principles (GAAP). For example, cash to accrual adjustments, depreciation calculations and adjustments, adjustments to debt and interest expense, interest subsidy adjustments, etc. Management Response: Management has evaluated the risk that a material misstatement might occur and not be detected in the financial statements. Management believes that the risk of material misstatement is not significant for the following reasons: 1. The entries are standard entries required to be made each year. If an entry was not made it would be obvious in the financial statements. A calculation error that would be material to the financial statements would also be obvious. 2. Management reviews and approves both the proposed adjusting journal entries and the financial statements prior to release. Based upon management’s consideration of the risk of material misstatement, management believes the costs of hiring, training, and monitoring part-time accounting personnel far exceed any potential benefits from implementing additional controls. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 366031

Finding 576111 (2024-002)

None 2024

Gooding Senior Housing Association INC

ID

Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2024-002 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Special Tests and Provisions Questioned Costs: None Name of contact person and title: Pat Bishop...

Finding 2024-002 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Special Tests and Provisions Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The management did not establish did not establish or maintain required tax and insurance reserve accounts during the fiscal year. These reserves are required under loan and regulatory agreements to ensure funds are available to meet property tax and insurance obligations when due. Management Response: The project will establish reserve accounts for taxes and insurance. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 366031

Finding 576110 (2024-001)

None 2024

Gooding Senior Housing Association INC

ID

Reporting Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.512

Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, perio...

Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically:  The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F.  The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Management Response: Management plans to develop and implement an internal audit compliance calendar with clearly defined submission deadlines for all audit-related deliverables, including due dates for the FAC and RD and Create an internal checklist and sign-off process to confirm that each audit deliverable has been submitted to all required agencies and portals. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 366031

Finding 576109 (2024-001)

Significant Deficiency 2024

Cote Brilliante Presbyterian Church Housing Corporation

MO

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.403

The Project acknowledges the finding regarding the interproject payable. Management has developed the following corrective action plan: Repayment of Payable - The outstanding payable balance ot the related HUD project will be repaid in full by September 30, 2025. Documentation of repayment will be ...

The Project acknowledges the finding regarding the interproject payable. Management has developed the following corrective action plan: Repayment of Payable - The outstanding payable balance ot the related HUD project will be repaid in full by September 30, 2025. Documentation of repayment will be maintained and made available for audit verification. Elimination of Interproject Borrowing - Effective immediately, the Project has ceased the practice of borrowing funds from other HUD-assisted projects. Future interproject transactions will not be initiated unless expressly authorized by HUD. Polidy Development and Implementation - The Project will adopt a written policy governing cash management and interproject transactions by September 30, 2025. The policy will prohibit interproject loans without HUD approval and establish procedures for timely monitoring of accounts payable. Training and Oversight - Project staff responsible for financial reporting will receive training on HUD requirements and Uniform Guidance within 120 days. In addition, management will review monthly financial reports to ensure no interproject balances exist.

View Audit 366023 Questioned Costs: $1

Finding 576108 (2024-003)

Material Weakness 2024

City of Portage

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Federal Agency: Department of Treasury Contact Person Responsible for Corrective Action: Elizabeth Modesto Contact Phone Number and Email Address: 219-841-6326 Emodesto@portage-in.com Views of ...

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Federal Agency: Department of Treasury Contact Person Responsible for Corrective Action: Elizabeth Modesto Contact Phone Number and Email Address: 219-841-6326 Emodesto@portage-in.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A new process of tracking grants for the City has been implemented; however, it should be noted that the previous Clerk-Treasurer prepared and submitted the report 2022. The report for 2024 was submitted in a timely fashion as required based on the fund activity in 2024. The report due and submitted in April 2025 was done similarly. Future reporting activities will not be necessary for this grant as it was completed in 2024. Anticipated Completion Date: New process will be completed prior to the preparation of the Annual Financial Report that will be submitted by March 1st of 2026 for all active federal awards.

View Audit 366013

Finding 576102 (2024-002)

Significant Deficiency 2024

Marshall County

IL

Allowable Costs / Cost Principles Significant Deficiency

2024-002 FINDING Contact Person – Scott Peters, Auditor/Treasurer Corrective Action Plan – Will review procedures over timecard approval. Completion Date – September 30, 2025

View Audit 366011

Finding 576096 (2024-001)

Material Weakness 2024

The Lutheran Home of Central New York

NY

Management agrees with this comment and the adjustment was made and the financial statements were reissued.

View Audit 366001

Finding 576095 (2024-002)

Material Weakness 2024

City of Tukwila

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Corrective action the auditee plans to take in response to the finding: As reflected in the full text of the finding, the City has controls in place for contracts known to be paid with federal grant dollars. Since 2021 the City has worked to tighten controls over suspension and debarment, includin...

Corrective action the auditee plans to take in response to the finding: As reflected in the full text of the finding, the City has controls in place for contracts known to be paid with federal grant dollars. Since 2021 the City has worked to tighten controls over suspension and debarment, including significant staff training and clarification to the procurement process to include individual staffs’ responsibility over confirming contractor’s suspension and debarment status as well as internal project checklists. Going forward the City will: • Incorporate verbiage into all future contracts requiring contractors to affirm they are not suspended or debarred from receiving grant funding, even if the contract is not expected to be funded by grant funding. • If a similar situation were to arise in the future where an existing contract’s funding source is changed to include grant funding, only funds spent prospectively would be reimbursable with grant funding and only after the contractor is confirmed to not be suspended or debarred.

View Audit 366000

Finding 576094 (2024-001)

Material Weakness 2024

Laporte Municipal Airport Authority

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2024-001 Finding Subject: Airport Improvement Program - Equipment and Real Property Management Contact Person Responsible for Corrective Action: Eric R. Bobcek, C.M. Contact Phone Number and Email Address: 219.324.3393 / eric@laporteairport.com Views of Responsible Officials: We concur with ...

FINDING 2024-001 Finding Subject: Airport Improvement Program - Equipment and Real Property Management Contact Person Responsible for Corrective Action: Eric R. Bobcek, C.M. Contact Phone Number and Email Address: 219.324.3393 / eric@laporteairport.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Airport Authority will enhance our record of Capital Assets to better reflect the following: • The equipment description (including serial number or other identification number) • Source of funding for the property (including the federal award identification number) • Who is the title holder • The acquisition date • Cost of the property • Percentage of federal participation of property cost • The location of the property • Use and condition of the property • The ultimate disposition data including the date of disposal and sales price Additionally, the Airport Authority will perform inventory updates at a minimum of once per year. Anticipated Completion Date: 1/1/2026

View Audit 365999

Finding 576093 (2024-002)

Material Weakness 2024

City of Columbus

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Regina D. McIntyre Contact Phone Number and Email Address: 812-376-2595 rmcintyre@columbus.in.gov Views of Responsible Officials...

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Regina D. McIntyre Contact Phone Number and Email Address: 812-376-2595 rmcintyre@columbus.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The City Finance team has added an additional member in 2025 to oversee compliance around grants as well as apply to new grant opportunities. A duty of this position will be to review grant expenditures for compliance, including Suspension and Debarment review requirements on federal funding. Furthermore, this position will develop a specific training program to all departments who receive federal funds (including and especially CCU) as well as train and follow up for competency. The departments will be responsible for first line of review prior to commitment of federal grant expenditures. Should our Grant Writer/Administrator find any failures to perform this review appropriately, additional training and follow up will occur immediately with the department. Evidence of compliance for all expenditures requiring a review for Suspension and Debarment will be stored with the grant paperwork kept centrally in the Finance Dept. Anticipated Completion Date: The anticipated completion date for the review process, the training, and deployment should be complete by the end of October 2025.

View Audit 365997

Finding 576092 (2024-001)

Material Weakness 2024

City of Columbus

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Regina D. McIntyre Contact Phone Number and Email Address: 812-376-2595 rmcintyre@columbus.in.gov Views of Responsible Officials...

FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Regina D. McIntyre Contact Phone Number and Email Address: 812-376-2595 rmcintyre@columbus.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The City Finance team has added an additional member in 2025 to oversee compliance around grants as well as apply to new grant opportunities. A duty of this position will be to review grant expenditures for compliance, including Suspension and Debarment review requirements on federal funding. Furthermore, this position will develop a specific training program to all departments who receive federal funds as well as train and follow up for competency. The departments will be responsible for first line of review prior to commitment of federal grant expenditures. Should our Grant Writer/Administrator find any failures to perform this review appropriately, additional training and follow up will occur immediately with the department. Evidence of compliance for all expenditures requiring a review for Suspension and Debarment will be stored with the grant paperwork kept centrally in the Finance Dept. Anticipated Completion Date: The anticipated completion date for the review process, the training, and deployment should be complete by the end of October 2025.

View Audit 365997

Corrective Action Plans

Filters