Corrective Action Plans

Finding 1220172 (2025-008)

Material Weakness 2025

DC

Subrecipient Monitoring Questioned Costs Procurement, Suspension & Debarment § 200.303

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) concurs with the auditor’s findings and recommendations. Create clear communications and instructions for DMPED grant administrators to include as a required reporting responsibility. Add internal controls and policies that...

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) concurs with the auditor’s findings and recommendations. Create clear communications and instructions for DMPED grant administrators to include as a required reporting responsibility. Add internal controls and policies that include a supervisory review of the report information before it is submitted to the System for Award Management (sam.gov) website.

View Audit 405318

Finding 1220171 (2025-007)

Material Weakness 2025

Government of the District of Columbia

DC

Procurement, Suspension & Debarment § 200.303 § 200.318

The Department of General Services (DGS) and Department of Parks and Recreation (DPR) management concur with the findings. To ensure full compliance with federal and district procurement requirements, DGS will implement a standardized procurement compliance checklist that mandates the retention of s...

The Department of General Services (DGS) and Department of Parks and Recreation (DPR) management concur with the findings. To ensure full compliance with federal and district procurement requirements, DGS will implement a standardized procurement compliance checklist that mandates the retention of suspension and debarment verification documentation for all covered transactions. This will include confirmation of SAM.gov checks and other related tax compliance documents. Procurement staff will receive targeted refresher training on federal and district documentation and record-retention standards. Additionally, DGS will conduct internal reviews of procurement files to validate compliance and immediately address any deficiencies identified.

View Audit 405318

Finding 1220170 (2025-006)

Material Weakness 2025

Government of the District of Columbia

DC

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.403

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) does not concur with the auditor’s finding regarding the allowability of subtenant improvement allowance per the CPF guidance. DMPED has sought express approval from the Federal awarding agency (U.S. Department of Treasury)...

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) does not concur with the auditor’s finding regarding the allowability of subtenant improvement allowance per the CPF guidance. DMPED has sought express approval from the Federal awarding agency (U.S. Department of Treasury) regarding the use of funds. DMPED has evaluated its procedures to ensure only allowable expenses are charged to the program as required under 2 CFR Section 200.403. DMPED determined in FY25 that it needed to seek approval from the awarding Federal agency on allowable costs, which it completed in 2026.

View Audit 405318

Finding 1220169 (2025-005)

Material Weakness 2025

Government of the District of Columbia

DC

Reporting Internal Control / Segregation of Duties § 200.302 § 200.303

DC Government Operations is committed to full compliance going forward and has developed the following corrective action plan in coordination with the Office of the Chief Financial Officer. Step 1 — Retroactive Completion of FY2025 SF-425 The DC Government Operations Grants Management Specialist, in...

DC Government Operations is committed to full compliance going forward and has developed the following corrective action plan in coordination with the Office of the Chief Financial Officer. Step 1 — Retroactive Completion of FY2025 SF-425 The DC Government Operations Grants Management Specialist, in coordination with the OCFO, will compile all required financial data and complete the SF-425 Federal Financial Report for the fiscal year ended 30 Sept 2025. This includes reconciling cumulative expenditures against federal award records, ensuring all figures are supported by source documentation, and obtaining supervisory review and Director approval prior to submission. Target completion: September 2026. Step 2 — Assignment of Ongoing Reporting Responsibility The Grants Management Specialist is hereby designated as the party responsible for the preparation and timely submission of the SF-425 for all active cooperative agreements within DC Government Operations. The OCFO will provide technical review and certification before each submission. This assignment will be documented in writing and reflected in updated position responsibilities. Step 3 — Update of the Existing Reporting Calendar DC Government Operations maintains an existing Cooperative Agreement Grants reporting calendar that will be updated to incorporate all SF-425 submission deadlines for each active award. The calendar will include 90-day, 60-day, and 30-day advance notification triggers assigned to the Grants Management Specialist, with escalation to the CAO and Director if deadlines are at risk. The updated calendar will be reviewed and approved by the Director no later than July 31, 2026. Step 4 — Development of a Standard Operating Procedure The Grants Management Specialist will develop a written SOP governing the end-to-end SF-425 process, to include: data gathering from OCFO, reconciliation against billing authorizations, supervisory review, Director approval, submission to the federal awarding agency, and retention of submission confirmation as audit evidence. The SOP will be reviewed by the CAO, finalized, and placed into the DC Government Operations grants compliance library no later than August 31, 2026. Step 5 — Coordination with GOR and USPFO DC Government Operations will initiate a formal coordination meeting with the Grants Officer Representative and the U.S. Property and Fiscal Officer to align on all federal reporting requirements under the cooperative agreement going forward. This meeting will produce a shared reporting expectations document to ensure all parties are operating from the same compliance framework. Target: July 2026.

View Audit 405318

Finding 1220168 (2025-004)

Material Weakness 2025

Government of the District of Columbia

DC

Cash Management § 200.302 § 200.303 § 200.305

DC Government Operations (DCGO) concurs with this finding and acknowledges the deficiencies identified during the audit period. The corrective action plan below assigns responsibility accordingly and includes a designated section for OCFO’s response. Condition 1 — DCGO will establish a formal monthl...

DC Government Operations (DCGO) concurs with this finding and acknowledges the deficiencies identified during the audit period. The corrective action plan below assigns responsibility accordingly and includes a designated section for OCFO’s response. Condition 1 — DCGO will establish a formal monthly drawdown coordination meeting between the Grants Management Specialist and the OCFO to align on report readiness and submission timelines. DCGO will also update its grants reporting calendar to include monthly SF-270 submission deadlines with 30-day and 15-day advance triggers. The Grants Management Specialist will track submission status in real time and escalate to the CAO when deadlines are at risk. Condition 2 — DCGO will implement a monthly grant activity checklist requiring the Grants Management Specialist to confirm that all active awards, including the Facility Sustainment Restoration Modernization project, are represented in each drawdown cycle. Any award with no drawdown activity will require documented justification reviewed by the CAO before the cycle closes. Condition 3 — This condition is squarely within the DCGO lane, and we take full accountability. Effective immediately, the following controls will be implemented: The Grants Management Specialist will route every SF-270 through a documented approval workflow requiring CAO review and Director signature before submission. No SF-270 will be submitted to the GOR or USPFO without confirmed Director approval on record. Upon submission, the Grants Management Specialist will retain timestamped confirmation of submission, via DC Gov BOX, as permanent audit evidence in the grants compliance file. The DCGO SOP governing SF-270 preparation and routing will be updated to codify these steps no later than August 31, 2026. Condition 4 — DCGO will implement a pre-submission reconciliation checkpoint requiring the Grants Management Specialist to perform a line-by-line comparison between the billing authorization worksheet and the corresponding SF-270 before routing for Director approval. Any variance must be documented, explained, and resolved prior to submission. This reconciliation step will be captured as a required sign-off in the updated SOP. Condition 5 — DCGO will require that every SF-270 be traceable to an approved billing authorization worksheet before processing. The Grants Management Specialist will maintain a master award register cross-referencing all active grants against billing authorizations each cycle. Any SF-270 that cannot be matched to an authorized billing entry will be flagged and held pending resolution with Cooperative Agreement Program Manager (CAPM) and Director review. Condition 6 — DCGO will establish a cash receipt tracking log maintained by the Grants Management Specialist. Following each SF-270 submission, the GMS will monitor federal payment confirmation and document receipt in the log within 5 business days of funds being received. Unconfirmed receipts beyond 30 days of submission will be escalated to the CAO for follow-up with the GOR and USPFO.

View Audit 405318

Finding 1220167 (2025-003)

Material Weakness 2025

Government of the District of Columbia

DC

Reporting Subrecipient Monitoring § 200.303 § 200.502 § 200.510

The Office of the State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations related to this finding. This oversight occurred during the transition to the new corrective action plan instituted during the prior fiscal year. OSSE is confident in its new review proc...

The Office of the State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations related to this finding. This oversight occurred during the transition to the new corrective action plan instituted during the prior fiscal year. OSSE is confident in its new review process of FFATA that will prevent the underlying reporting issue from recurring. OCFO concurs with the auditor’s finding. The original classification reflected OCFO’s judgment during report compilation rather than lack of control. Based on the initial analysis, the OCFO had not bifurcated the amount of the subrecipients’, School Food Authorities (SFAs) and Food Service Program Sponsors (SFSPs), expenditures in the SEFA under the Passed Through to Subrecipients column. CNC program operated as a reimbursement mechanism where School Food Authorities (SFAs) and Summer Food Services Program (SFSP) Sponsors received payments as Subrecipients. Subsequently reviewed, OCFO bifurcated the related expenditure in the SEFA, which resulted in updating the SEFA accordingly. OCFO remains committed to complying with its policies and procedures and will implement an additional layer of review to ensure the accuracy of the SEFA.

View Audit 405318

Finding 1220162 (2025-002)

Material Weakness 2025

Government of the District of Columbia

DC

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions § 200.303

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. Quarterly UPO internal audits and Quarterly Regis audits will continue to assist in identifying areas of noncompliance and improvement. In addition, t...

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. Quarterly UPO internal audits and Quarterly Regis audits will continue to assist in identifying areas of noncompliance and improvement. In addition, the EBT Manager and Supervisors will implement enhanced review and validation procedures of daily card production documentation, including targeted quality checks and supervisory oversight, to ensure alignment with established requirements. Employees will be held accountable for performing in accordance with documented procedures, and corrective actions will be applied as needed to address gaps. These efforts are intended to improve consistency, reduce risk, and ensure sustained compliance with program requirements.

View Audit 405318

Finding 1220160 (2025-001)

Material Weakness 2025

Government of the District of Columbia

DC

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identi...

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identified the actions completed to eliminate the deficiencies. The District will focus on efforts that will create the maximum impact, which includes creating new options for collaboration, streamlining current communication, and introducing cross-functional prioritization. These strategies will help the District move projects toward completion and are rooted in continuous quality improvement. To guide its strategic efforts and track its impact, DHS has outlined the following four phases of corrective action plans to be taken to ensure the deficiencies will be eliminated: • Review and Prioritization, • Design and Development, • Implementation, and • Monitor and Evaluation. Each phase has several process steps including a completion document that signals the permission to move to the next phase. The detailed process steps are documented under DHS’ Consolidated Semi-Annual SNAP Advance Warning Letter Corrective Action Plan and FFY2026 Quality Control Corrective Action Plan reports. The corrective action plan is facilitated by the Quality Improvement Program and since implementing this process in January 2021, the District has identified root causes for errors and gaps in internal auditing and evaluation processes. Therefore, the flow of the semi-annual corrective action plans reflects the District’s commitment to a collaborative corrective action plan - expanding the data analysis section to include data and analysis of internal methods, a complete summary of each phase completed, and a timeline for upcoming phase/project completion.

View Audit 405318

Finding 1220158 (2025-002)

Material Weakness 2025

United Planning Organization

DC

Questioned Costs Eligibility Significant Deficiency § 200.303 § 200.403

Finding 2025-002: Agency: U.S. Department of Health and Human Services (CSBG) Program: Community Service Block Grant (AL No. 93.569) Significant Deficiency and Noncompliance over Eligibility Condition: During our testing of participant eligibility for the CSBG program, we noted the following excepti...

Finding 2025-002: Agency: U.S. Department of Health and Human Services (CSBG) Program: Community Service Block Grant (AL No. 93.569) Significant Deficiency and Noncompliance over Eligibility Condition: During our testing of participant eligibility for the CSBG program, we noted the following exceptions out of a sample size of 40: (1) for one participant, the CSBG eligibility form was not signed by the case manager; and (2) for two participants, we were unable to obtain documentation to support proof of residence. Recommendation: We recommend that management strengthen internal controls over eligibility determination and documentation to ensure compliance with federal program requirements. Management should establish procedures to require complete and signed eligibility forms prior to approving or providing program benefits and consider implementing a standardized eligibility checklist to ensure all required supporting documentation (e.g., income verification, residency, other criteria) is obtained and retained. Auditee Response and Corrective Action Plan: UPOManagement acknowledges the audit finding and will ensure that staff follow established internal control activities to ensure compliance with CSBG participant eligibility. UPO will institute continuous training and increased monitoring of compliance by the internal Office of Performance Management regarding the review, retention, and documentation of eligibility determination evidence submitted by program participants. Anticipated Completion Date: September 30, 2026

View Audit 405313

Finding 1220157 (2025-001)

Material Weakness 2025

United Planning Organization

DC

Allowable Costs / Cost Principles Questioned Costs Period of Performance § 200.309

FINDING – Federal Award Finding 2025-001: Agency: U.S. Department of Health and Human Services (CSBG) Program: Community Service Block Grant (AL No. 93.569) Significant Deficiency and Noncompliance over Allowable Costs / Period of Performance Repeat Finding: No Condition: During our testing over all...

FINDING – Federal Award Finding 2025-001: Agency: U.S. Department of Health and Human Services (CSBG) Program: Community Service Block Grant (AL No. 93.569) Significant Deficiency and Noncompliance over Allowable Costs / Period of Performance Repeat Finding: No Condition: During our testing over allowable costs, we identified 2 transactions in the amount of $38,225 that were incurred in fiscal years 2022 and 2023; however, those costs were recorded as federal expenditure and revenue in fiscal year 2025. The current CSBG grant covering fiscal year 2025 covers the period October 1, 2024 – September 30, 2025, as such, those costs were recorded outside of the period of performance and as such are unallowable. Recommendation: We recommend that management strengthen controls over the timing of federal expenditure recognition to ensure costs are recorded in the proper period of performance. Additionally, the entity should implement procedures to review and reconcile expected expenses to actual invoices received on a periodic basis to ensure all vendor invoices have been timely received. Auditee Response and Corrective Action Plan: UPO has recently implemented two methods for procuring goods and services to address the noted condition. Use of the P-Card for micropurchases and the Purchase Request for larger purchases. P-Card purchases will allow recurring vendor invoices and payments to be captured in real time and recorded in the appropriate billing and funding period. Mandatory use of Purchase Request/PO for all other purchases, to allow the program and finance team to monitor invoices and obligations, and record them within the funding period.

View Audit 405313

Finding 1220156 (2025-001)

Material Weakness 2025

Memorial Hospital at Gulfport

MS

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.430

Management’s Action Plan: Management concurs with the findings. The deficiency was due to a lapse in management oversight related to the review and approval of independent contractor timesheets. To strengthen internal controls and ensure compliance with federal requirements, management has implement...

Management’s Action Plan: Management concurs with the findings. The deficiency was due to a lapse in management oversight related to the review and approval of independent contractor timesheets. To strengthen internal controls and ensure compliance with federal requirements, management has implemented corrective actions through the full implementation of a new enterprise resource planning system, Fusion. Under this process, all timecards are now entered, reviewed, and approved directly within Fusion and cannot be processed for payment unless they have been formally approved by appropriate management personnel. This ensures proper documentation, accountability, and adherence to internal control policies. Name of Person Responsible for the Plan: Katherine Hill, Manager of Accounting Jason Lynn, Vice President of Finance and Controller Anticipated Completion Date of the Plan: Completed – fully implemented with the rollout of the Fusion system (May 2025).

View Audit 405309

Finding 1220155 (2025-005)

Material Weakness 2025

City of Hialeah, Florida

FL

Reporting

AUDIT RESPONSE 5: SD2025-005 – INACCURATE REPORTING OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE The City recognizes that the original SEFA submitted for fiscal year 2025 contained omissions and reporting inaccuracies that required subsequent revisions. Corrective...

AUDIT RESPONSE 5: SD2025-005 – INACCURATE REPORTING OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE The City recognizes that the original SEFA submitted for fiscal year 2025 contained omissions and reporting inaccuracies that required subsequent revisions. Corrective Action Taken:  Researched, reconciled, and corrected SEFA data in collaboration with auditors and grant managers.  Improved departmental communication during the review. Corrective Action Planned:  Centralize grant administration and reporting.  Ensure the SEFA is reviewed and approved by the Finance Division Director prior to submission to the auditor. Responsible Party: Citywide grants administration / Finance Division Anticipated Completion Date: FY 2026 year-end close.

View Audit 405308

Finding 1220139 (2025-005)

Material Weakness 2025

Dallas County

TX

Special Tests & Provisions Questioned Costs Reporting § 200.303

Corrective action plan: Dallas County HCVP will expand inspection capacity by hiring additional full-time and contractual inspectors, including an Inspector Supervisor to ensure timely completion of all inspections. Additionally, the Housing Supervisor will review inspection status regularly to ensu...

Corrective action plan: Dallas County HCVP will expand inspection capacity by hiring additional full-time and contractual inspectors, including an Inspector Supervisor to ensure timely completion of all inspections. Additionally, the Housing Supervisor will review inspection status regularly to ensure compliance with HUDrelated inspection schedules. Increasing staffing levels will allow the program to meet HUD-required timeframes consistently and reduce the likelihood of delays. Implementation dates: September 30, 2026 Responsible persons: Kesete Yohannes, Assistant Director of Housing

View Audit 405307

Finding 1220138 (2025-004)

Material Weakness 2025

Dallas County

TX

HUD Housing Programs Special Tests & Provisions § 200.303

Corrective action plan: Dallas County HCVP will expand inspection capacity by hiring additional full-time and contractual inspectors, including an Inspector Supervisor, to ensure timely completion of all inspections within HUD-required timeframes. Increasing staffing levels will enable the program t...

Corrective action plan: Dallas County HCVP will expand inspection capacity by hiring additional full-time and contractual inspectors, including an Inspector Supervisor, to ensure timely completion of all inspections within HUD-required timeframes. Increasing staffing levels will enable the program to meet HUD-required timeframes consistently and reduce the likelihood of delays. Additionally, the Housing Supervisor will review inspection status regularly to ensure compliance with HUD-related inspection schedules. Implementation dates: September 30, 2026 Responsible persons: Kesete Yohannes, Assistant Director of Housing

View Audit 405307

Finding 1220137 (2025-003)

Material Weakness 2025

Dallas County

TX

Questioned Costs Subrecipient Monitoring Eligibility § 200.303

Corrective Action Plan: Dallas County HCVP leadership addressed EIV compliance during the April 2026 and May 2026 monthly staff meetings and will continue to emphasize the requirement. Review of meetings agendas dated April 22, 2026, and May 20, 2026, confirm that EIV compliance was discussed. Addit...

Corrective Action Plan: Dallas County HCVP leadership addressed EIV compliance during the April 2026 and May 2026 monthly staff meetings and will continue to emphasize the requirement. Review of meetings agendas dated April 22, 2026, and May 20, 2026, confirm that EIV compliance was discussed. Additionally, the HCVP Housing Supervisor issued an email to all staff reiterating the requirement to retain EIV reports for all transactions, including but limited to recertifications, interims, and relocations. Implementation Date: June 11, 2026 Responsible Party: Kesete Yohannes, Assistant Director of Housing

View Audit 405307

Finding 1220136 (2025-002)

Material Weakness 2025

Dallas County

TX

Subrecipient Monitoring § 200.303 § 200.332

Corrective action plan: The Ryan White Grants Management Division will ensure the addition of enhanced controls to the existing subaward agreement template. Implementation dates: August 30, 2026 Responsible persons: Sonya Hughes, Assistant Director, Ryan White Grants Compliance

View Audit 405307

Finding 1220131 (2025-005)

Material Weakness 2025

Civil Air Patrol

AL

Allowable Costs / Cost Principles § 200.430

We concur with the finding and are implementing procedures to address all issues. The payroll allocation errors identified were caused by inconsistent application of time allocation procedures at the employee level and insufficient monitoring controls to detect misallocations in a timely manner. CAP...

We concur with the finding and are implementing procedures to address all issues. The payroll allocation errors identified were caused by inconsistent application of time allocation procedures at the employee level and insufficient monitoring controls to detect misallocations in a timely manner. CAP plans to reimburse the related unallowable costs to the Federal Government by June 30, 2026. To address these issues, CAP is enhancing its internal controls over payroll allocations. CAP will conduct mandatory refresher training for applicable staff on time allocation requirements to reinforce compliance expectations. Additionally, CAP has implemented a new accounting system that will allow for the use of validation rules designed to prompt time allocations when employees charged to federal funding engage in non-federal activities. CAP will also perform periodic reviews of payroll allocations to ensure that they align with employees’ current duties and funding sources, and these reviews will be documented and performed by personnel independent of the preparer. These actions are designed to improve the accuracy and consistency of payroll allocations and ensure compliance with federal cost principles. CAP expects to fully implement these corrective actions by June 2026.

View Audit 405305

Finding 1220130 (2025-004)

Material Weakness 2025

Civil Air Patrol

AL

Reporting Period of Performance

We concur with the finding and are implementing procedures to address all issues. The untimely submission of the SF-425 resulted from deficiencies in internal controls during the fiscal year end closeout process. Specifically, responsibilities for tracking and submitting required federal reports wer...

We concur with the finding and are implementing procedures to address all issues. The untimely submission of the SF-425 resulted from deficiencies in internal controls during the fiscal year end closeout process. Specifically, responsibilities for tracking and submitting required federal reports were not sufficiently defined, and monitoring procedures did not ensure that reporting deadlines were met. CAP is implementing corrective actions to strengthen its reporting processes. These actions include establishing a formal reporting calendar that identifies all required federal reporting deadlines, clearly assigning responsibility and backup responsibility for report preparation and submission, and implementing a documented supervisory review process to verify that reports are submitted timely. These corrective measures are intended to ensure compliance with reporting requirements and improve accountability. CAP expects these actions to be fully implemented by 30 September 2026.

View Audit 405305

Finding 1220129 (2025-003)

Material Weakness 2025

Civil Air Patrol

AL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

We concur with the finding and are implementing procedures to address all issues. Civil Air Patrol (CAP) experienced turnover in key positions within the General Counsel and Contracting offices, which resulted in a lapse in the consistent execution of procurement file review controls. As a result, c...

We concur with the finding and are implementing procedures to address all issues. Civil Air Patrol (CAP) experienced turnover in key positions within the General Counsel and Contracting offices, which resulted in a lapse in the consistent execution of procurement file review controls. As a result, certain required procurement reviews were not completed in accordance with CAP policy. CAP has since filled the vacant positions and initiated a comprehensive review of procurement files. This review includes the completion of the CAPF GCC-06 Procurement File Review Checklist, as required, and the retroactive reconciliation of procurement documentation to the extent practicable. In addition, CAP is strengthening internal controls by enhancing monitoring procedures to ensure procurement file completeness prior to closeout and providing targeted training to procurement and program staff on applicable federal and internal documentation requirements. CAP expects to complete the retrospective file review and fully implement these enhanced controls by 30 September 2026.

View Audit 405305

Finding 1220128 (2025-009)

Material Weakness 2025

Scotts Bluff County School District No. 16 Gering Public Schools

NE

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties

American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund – Assistance Listing No. 84.425 Recommendation: We recommend the District strengthen internal controls over ESSER-funded construction projects by ensuring all contracts contain required prevailing wage provisions ...

American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund – Assistance Listing No. 84.425 Recommendation: We recommend the District strengthen internal controls over ESSER-funded construction projects by ensuring all contracts contain required prevailing wage provisions when applicable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: If given ESSER funding again we will ensure the district abides by the adequate controls for funded contracts. Name(s) of the contact person(s) responsible for corrective action: Stacy Rodriguez Director of Finance Planned completion date for corrective action plan: September 2025

View Audit 405300

Finding 1220124 (2025-008)

Material Weakness 2025

Scotts Bluff County School District No. 16 Gering Public Schools

NE

Questioned Costs Subrecipient Monitoring

American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund – Assistance Listing No. 84.425 Recommendation: We recommend the District establish and document formal procedures to ensure compliance with equitable services requirements for ESSER funds. These procedures should...

American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund – Assistance Listing No. 84.425 Recommendation: We recommend the District establish and document formal procedures to ensure compliance with equitable services requirements for ESSER funds. These procedures should include timely and meaningful consultation with private school officials, proper documentation of consultation and decision‑making, and ongoing monitoring to ensure services are provided in accordance with federal requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will ensure compliance with equitable services to private schools. Name(s) of the contact person(s) responsible for corrective action: Stacy Rodriguez Director of Finance Planned completion date for corrective action plan: September 2025

View Audit 405300

Finding 1220120 (2025-007)

Material Weakness 2025

Scotts Bluff County School District No. 16 Gering Public Schools

NE

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

American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund – Assistance Listing No. 84.425 Recommendation: We recommend the District implement written procedures that require timely preparation and retention of documentation supporting the work performed and allocation me...

American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund – Assistance Listing No. 84.425 Recommendation: We recommend the District implement written procedures that require timely preparation and retention of documentation supporting the work performed and allocation methodology and supervisory review/approval consistent with the District's policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district will ensure we are completing time and effort logs for staff who are federally funded. Name(s) of the contact person(s) responsible for corrective action: Stacy Rodriguez Director of Finance Planned completion date for corrective action plan: September 2025

View Audit 405300

Finding 1220116 (2025-006)

Material Weakness 2025

Scotts Bluff County School District No. 16 Gering Public Schools

NE

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.512

All programs Recommendation: We recommend the District implement procedures to monitor audit reporting deadlines and ensure the data collection form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Explanation of disagreement with audit finding: T...

All programs Recommendation: We recommend the District implement procedures to monitor audit reporting deadlines and ensure the data collection form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We had a different auditing firm and were under the impression they had submitted it. We will ensure we will not be late again and submit it on time. . Name(s) of the contact person(s) responsible for corrective action: Stacy Rodriguez Director of Finance Planned completion date for corrective action plan: September 2025

View Audit 405300

Finding 1220102 (2025-005)

Material Weakness 2025

Scotts Bluff County School District No. 16 Gering Public Schools

NE

Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.302 § 200.303

Child Nutrition Cluster – Assistance Listing No. 10.CNC Recommendation: We recommend the District implement a formal process requiring documented evidence of review and approval of all reimbursement requests prior to submission, such as dated sign-offs or electronic approval records, to strengthen i...

Child Nutrition Cluster – Assistance Listing No. 10.CNC Recommendation: We recommend the District implement a formal process requiring documented evidence of review and approval of all reimbursement requests prior to submission, such as dated sign-offs or electronic approval records, to strengthen internal controls and ensure compliance with Federal requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will provide formal documentation by reviewing and signing the claims for approval of reimbursement requests before submission to the state. Name(s) of the contact person(s) responsible for corrective action: Stacy Rodriguez Director of Finance Planned completion date for corrective action plan: September 2025

View Audit 405300

Finding 1220098 (2025-004)

Material Weakness 2025

Scotts Bluff County School District No. 16 Gering Public Schools

NE

Procurement, Suspension & Debarment § 200.303

Child Nutrition Cluster – Assistance Listing No. 10.CNC Recommendation: We recommend the District obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to ...

Child Nutrition Cluster – Assistance Listing No. 10.CNC Recommendation: We recommend the District obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM.gov. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will ensure the process of suspension and debarment checks are performed prior to entering into contracts. Name(s) of the contact person(s) responsible for corrective action: Stacy Rodriguez Director of Finance Planned completion date for corrective action plan: September 2025

View Audit 405300

Corrective Action Plans

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