Corrective Action Plans

Finding 575889 (2024-001)

None 2024

GA

Reporting

1. Immediate Review: A comprehensive review of all grant revenues and expenditures has been initiated. We are collating data from our financial systems to identify discrepancies and ensure compliance with accrual accounting principles. 2. Establishment of Procedures: We are developing formal procedu...

1. Immediate Review: A comprehensive review of all grant revenues and expenditures has been initiated. We are collating data from our financial systems to identify discrepancies and ensure compliance with accrual accounting principles. 2. Establishment of Procedures: We are developing formal procedures and guidelines to ensure that revenue recognition aligns with the expenditures incurred. These guidelines will incorporate the principles of the matching concept to enhance accuracy in reporting. 3. Implementation of a Review Process: A dedicated team will be assigned to oversee the preparation of the SEFA. This team will conduct regular reviews and reconciliations of all reported expenditures against revenues recognized in our financial statements. 4. Training and Development: Management will provide training for relevant staff on revenue recognition principles and the importance of SEFA requirements. This will include workshops focused on financial reporting standards to ensure everyone is adequately equipped to comply. 5. Regular Audits: We commit to conducting periodic audits of grant activities and SEFA reporting to identify any potential issues proactively and correct them before they impact our financial reporting.

View Audit 365853

Finding 575882 (2024-003)

Material Weakness 2024

Buckeye Local School District

OH

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

The District beginning in FY 2025 became part of the Community Eligibility Program allowing for all students to receive free lunch and breakfast. As such, the District is not using Pay Schools to determine eligibility.

View Audit 365847

Finding 575881 (2024-002)

None 2024

Planned Parenthood South Atlantic, Inc.

NC

Finding 2024-002 Recommendation: The Organization should ensure that financial assessments are maintained to support patients’ income classifications and amounts charged. Corrective Action: Management will establish enhanced controls to ensure compliance with financial assessment requirements: •Syst...

Finding 2024-002 Recommendation: The Organization should ensure that financial assessments are maintained to support patients’ income classifications and amounts charged. Corrective Action: Management will establish enhanced controls to ensure compliance with financial assessment requirements: •System Safeguards: Configure patient financial systems to prevent existing financialassessments from being overwritten when updates are made. •Documentation Procedures: Require scanned or electronic copies of financial assessments tobe retained in each patient record for audit verification. •Training: Staff will receive mandatory training on documentation standards, system use, andcompliance with Title X financial assessment rules. Training will be incorporated into new hireonboarding and annual compliance refreshers. •Monitoring: Quarterly compliance reviews will be conducted by the Finance Department inpartnership with Compliance to ensure proper maintenance of financial assessments. Findingswill be reported to management and corrective measures taken immediately. Person Responsible: Karl Leveille, Chief Financial Officer Anticipated Completion Date: Beginning April 2025, when Title X funds were withheld by the Organization. In the event funding is restored, corrective measures — including staff training, documentation, and monitoring — will be fully in place.

View Audit 365838

Finding 575879 (2024-001)

Significant Deficiency 2024

The Nurturing Center, Inc.

MT

Reporting Internal Control / Segregation of Duties

2024-001 Delinquent Audit Report Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory de...

2024-001 Delinquent Audit Report Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory deadline. Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of August 20, 2025.

View Audit 365827

Finding 575874 (2024-001)

Material Weakness 2024

United Auto Workers Senior Citizens' Center Inc.

IL

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness

Segregation of Duties Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit...

Segregation of Duties Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We agree and will continue to monitor financial results and accounting information as hiring additional employees is not practical. Name(s) of the contact person(s) responsible for corrective action: Donald Bly Planned completion date for corrective action plan: In process If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Donald Bly at 309-347-7791.

View Audit 365821

Finding 575846 (2024-001)

Significant Deficiency 2024

Forest Preserve District of Dupage County

IL

Internal Control / Segregation of Duties

Finding 2024 – 001: Audit Journal Entries Condition: During audit fieldwork, our testing resulted in significant audit adjustments in order to present materially accurate financial statements. Plan: The Interim Director of Finance, along with staff, will review year-end adjustments as part of the au...

Finding 2024 – 001: Audit Journal Entries Condition: During audit fieldwork, our testing resulted in significant audit adjustments in order to present materially accurate financial statements. Plan: The Interim Director of Finance, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: 2.1.26 Name of Contact Person: Brian Kuszewski, Interim Director of Finance Management Response Management acknowledges this comment and will work to correct in the coming year.

View Audit 365816

Finding 575845 (2024-002)

Significant Deficiency 2024

Fraser

MN

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.512

2024-02: Timely Submission The Single Audit Reporting Package for the year ended December 31, 2023 was submitted to the Federal Audit Clearing House on April 26, 2025, which was beyond the required date of September 30, 2024. This late submission constitutes noncompliance with 2 CFR §200.512(a). Des...

2024-02: Timely Submission The Single Audit Reporting Package for the year ended December 31, 2023 was submitted to the Federal Audit Clearing House on April 26, 2025, which was beyond the required date of September 30, 2024. This late submission constitutes noncompliance with 2 CFR §200.512(a). Description of Finding: The Single Audit Reporting Package for the year ended December 31, 2023 was required to be filed the earlier of 30 days after the receipt of the auditors’ report or nine months after year end. The Single Audit Reporting Package was uploaded to the Federal Audit Clearinghouse and was reviewed and approved; however, it was not submitted at that time resulting in the submission being late. Statement of Concurrence or Nonconcurrence: We concur with the finding and recommendation. Corrective Action: Management will implement an additional step to the submission process to ensure the uploaded and approved Single Audit Reporting Package is timely submitted. The additional step will involve a reminder to reach out to its auditor on or prior to the due date if communication from its auditor noting its certification is not received. Projected Completion Date: 7/10/2025 Corrective Action: Management will continue to review and improve internal control procedures to identify and correct weaknesses that are resulting in reporting errors. Name of Contact Person: James Strickland, Controller 612-400-6155 james.strickland@fraser.org If the U.S. Department of Health and Human Services has questions regarding this Plan, please call James Strickland at 612-400-6155.

View Audit 365812

Finding 575843 (2024-001)

Significant Deficiency 2024

Wilkinson County Board of Education

GA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.318 § 200.320 § 200.403

FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: ...

FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 235GA32N1099 (Year: 2023) Questioned Costs: $7,388 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were reviewed and approved and that the School District's procurement and suspension and debarment procedures were followed. Corrective Action Plans: The following corrective actions will be implemented by the School District: 1. Implement Strengthened Pre-Approval and Documentation Procedures: a. All Child Nutrition purchases will require a completed purchase request form that clearly identifies the funding source, purpose, and allowability under federal guidelines. b. Documentation (invoices, quotes, purchase orders) must be attached and reviewed by the School Nutrition Director and CFO or designee before approval. 2. Enhance Segregation of Duties: a. The individual initiating a purchase or expenditure will not be the same person approving or reconciling it. b. Monthly expenditure reviews will be performed jointly by the Finance Department and School Nutrition leadership to ensure accuracy and compliance. 3. Establish an Internal Monitoring Checklist: a. The School Nutrition Department will implement a monthly internal monitoring checklist that includes documentation review, reconciliation of expenditures, and verification of procurement compliance. The CFO will meet with the Nutrition director monthly. 4. Update Written Polices and Procedures: a. The district's Financial Procedures Manual and the School Nutrition Operations Manual will be updated by December 2025 to reflect all new internal control steps and approval requirements specific to federal expenditures. Estimated Completion Date: June 30, 2026 Contact Person: Tiffany Crockett, Chief Financial Officer Telephone: 478-946-5521 Email: tiffany.crockett@wilkinson.k12.ga.us

View Audit 365811 Questioned Costs: $1

Finding 575838 (2024-003)

Material Weakness 2024

Tulare County Regional Transit Agency

CA

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

Finding 2024-003 – Preparation of Schedule of Expenditures of Federal Awards (SEFA) (Material Weakness) (Repeat Finding) Corrective Action Plan Strengthening Internal Controls • Implement a formal SEFA preparation checklist aligned with the Uniform Guidance. • Require dual-level review (Finance Ma...

Finding 2024-003 – Preparation of Schedule of Expenditures of Federal Awards (SEFA) (Material Weakness) (Repeat Finding) Corrective Action Plan Strengthening Internal Controls • Implement a formal SEFA preparation checklist aligned with the Uniform Guidance. • Require dual-level review (Finance Manager and Executive Director) of all SEFA schedules before submission to external auditors. • Establish reconciliation procedures that tie SEFA expenditures to the general ledger, grant agreements, and drawdown records. Year-End Closing Procedures • Revise year-end close calendar to include specific SEFA preparation deadlines and review steps. • Require supporting documentation (trial balance reports, grant reconciliations, and expenditure detail by funding source) to be retained and cross-referenced to the SEFA. Training • Provide targeted training to finance and grants staff on SEFA preparation, Uniform Guidance requirements, and OMB Compliance Supplement updates. • Require annual refresher training for staff responsible for grant accounting and reporting. Responsible Parties • Finance Director (Primary) • Executive Director (Oversight and Resources) Anticipated Completion Date Full implementation by June 30, 2025 (in time for fiscal year 2024-2025 reporting cycle).

View Audit 365807

Finding 575831 (2024-002)

Significant Deficiency 2024

City of Lake Lillian

MN

Internal Control / Segregation of Duties

Segregation of Duties

View Audit 365805

Finding 575831 (2024-002)

Significant Deficiency 2024

City of Lake Lillian

MN

Internal Control / Segregation of Duties

Name of Contact Person: Casey Ochs, City Clerk

View Audit 365805

Finding 575831 (2024-002)

Significant Deficiency 2024

City of Lake Lillian

MN

Internal Control / Segregation of Duties

Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls.

View Audit 365805

Finding 575831 (2024-002)

Significant Deficiency 2024

City of Lake Lillian

MN

Internal Control / Segregation of Duties

Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 365805

Finding 575829 (2024-001)

Significant Deficiency 2024

City of Lake Lillian

MN

Auditor Prepared Financial Statements

View Audit 365805

Finding 575829 (2024-001)

Significant Deficiency 2024

City of Lake Lillian

MN

Name of Contact Person: Casey Ochs, City Clerk

View Audit 365805

Finding 575829 (2024-001)

Significant Deficiency 2024

City of Lake Lillian

MN

Correction Action: The City Clerk will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements.

View Audit 365805

Finding 575829 (2024-001)

Significant Deficiency 2024

City of Lake Lillian

MN

Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 365805

Finding 575821 (2024-001)

Material Weakness 2024

Beacon, Inc.

IN

Internal Control / Segregation of Duties Material Weakness Reporting

2024 CORRECTIVE ACTION PLAN July 30, 2025 Beacon, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Blue & Co., LLC 720 E Pete Rose Way, Suite 100 Cincinnati, OH 45202 Audit period: January 0...

2024 CORRECTIVE ACTION PLAN July 30, 2025 Beacon, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Blue & Co., LLC 720 E Pete Rose Way, Suite 100 Cincinnati, OH 45202 Audit period: January 01, 2024 - December 31, 2024 Beacon, Inc.’s response to the findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Financial Statement Findings 2024-001 Finding: Preparation of Financial Statements Management’s response: Management concurs with the above finding and, accordingly, has engaged the auditors to assist with the preparation of the 2024 year-end external financial statements. Action planned: Engagement of the auditors to assist with the preparation of the 2024 year-end external financial statements. Management is currently reviewing the procedures and controls in place to address the preparation and review of external year-end financial statements and will revise and enhance as warranted. Implementation Date: Ongoing Responsible Person: Rev Forrest Gilmore, Executive Director Respectfully submitted, _________________________________________________________ Rev. Forrest Gilmore Executive Director

View Audit 365803

Finding 575820 (2024-001)

Significant Deficiency 2024

Genesis Nonprofit Housing Corporation

MI

Eligibility HUD Housing Programs Significant Deficiency

The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" t...

The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" to be served. The Corporation contacted three staff in the regional HUD office, including the staff that had been our representative for annually renewed operation and support service grants for the two projects. Regional HUD staff were not able to provide a copy of the original grant agreements which would indicate the number of persons to be served by each project. HUD staff stated that they do not keep copies of grant agreements longer than seven years. Corporation management will continue to work with HUD personnel to determine the continuing compliance requirements of the Continuum of Care funding received for initial construction or rehabilitation. Corporation management will continue to serve individuals meeting the definition of homelessness at its two projects and document evidence in the file.

View Audit 365801

Finding 575819 (2024-002)

Significant Deficiency 2024

Anita Moreau "food Program Specialist"

TX

Subrecipient Monitoring Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has assigned an employee charged with ensuring monitored visits occur in compliance with 4337 of the Texas Department of Agriculture - Child and Adult Care Food Program - Child Care Centers Handbook. This employee ensures mo...

Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has assigned an employee charged with ensuring monitored visits occur in compliance with 4337 of the Texas Department of Agriculture - Child and Adult Care Food Program - Child Care Centers Handbook. This employee ensures monitored visists occur and meals monitored do not include snacks. Monitored visits are based on the meal times with the greatest number of meals served at the centers. These were discovered before the audit and procedures were implemented to rectify these two instances before year-end. Twinkle Wonders Rice: This facility was formely called Kaleidoscope. Because of the change in management, the facility did not have a full program year to be monitored. This is where confusion emerged regarding amount of monitors and monitoring events needed versus what actually occured. Top Leaders: This facility was monitored three times during the year. Two of these monitors were PM snacks. There were monitored August 2024 and a follow-up was scheduled for September 2024. The facility must be given enough time to correct its recommendations. Because the issue was so close to the end fo the program year, there was not enough time to proceed with the follow-up and another monitoring of an additional meal. The facility's next monitoring event was a meal, but it was visited in the following program year.

View Audit 365800

Finding 575812 (2024-005)

Significant Deficiency 2024

City of Ellsworth

ME

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.317 § 200.318 § 200.327

Finding 2024-005 – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Nate Moore, Finance Director Corrective Action: The Finance Department will regularly ensure that the procurement policy for the City is followed, and will be sure that it is reviewed often ...

Finding 2024-005 – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Nate Moore, Finance Director Corrective Action: The Finance Department will regularly ensure that the procurement policy for the City is followed, and will be sure that it is reviewed often to be sure that no modifications or adjustments need to be made. Anticipated Completion Date: June 30, 2026

View Audit 365798

Finding 575809 (2024-004)

Significant Deficiency 2024

City of Ellsworth

ME

Allowable Costs / Cost Principles § 200.303

Finding 2024-004 – Allowable Cost/Cost Principles Contact Person Responsible for Corrective Action: Nate Moore, Finance Director Corrective Action: All invoices paid by the City will appear on the weekly warrant ensuring that all monies paid are first reviewed by City Manager and finally overseen by...

Finding 2024-004 – Allowable Cost/Cost Principles Contact Person Responsible for Corrective Action: Nate Moore, Finance Director Corrective Action: All invoices paid by the City will appear on the weekly warrant ensuring that all monies paid are first reviewed by City Manager and finally overseen by the Finance Committee. Anticipated Completion Date: June 30, 2026

View Audit 365798

Finding 575802 (2024-001)

Material Weakness 2024

Mary Lee Community

TX

Eligibility HUD Housing Programs Reporting

Recommendation: The Cornerstone and Legacy projects were disposed of by sale and contribution, respectively, and all HOME-related loans and related compliance requirements were assumed by Foundation Communities (an unrelated nonprofit organization) or one of its affiliates during May 2024. Therefore...

Recommendation: The Cornerstone and Legacy projects were disposed of by sale and contribution, respectively, and all HOME-related loans and related compliance requirements were assumed by Foundation Communities (an unrelated nonprofit organization) or one of its affiliates during May 2024. Therefore, we have no recommendation for this finding. Action taken: Management agrees with the finding. No action is needed.

View Audit 365790

Finding 575800 (2024-003)

Significant Deficiency 2024

Cherokee Hills Utility District

TN

As of this date I was unaware of Section 6-56-lll(a) and To Whom It May Concern rest assure all receipts will be deposited in a timely matter.

View Audit 365778

Finding 575799 (2024-002)

Significant Deficiency 2024

Cherokee Hills Utility District

TN

The District will consider the recommendation and explore options for implementation.

View Audit 365778

Corrective Action Plans

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