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Corrective Action Plans

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Finding 1229076 (2025-004)
Material Weakness 2025
CITY OF STEWART
MN
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.318
Programs: ALN 66.458 Clean Water State Revolving Fund and ALN 66.468 Drinking Water State Revolving Fund Condition: The City's procurement procedures do not conform to Uniform Guidance requirements. Actions Planned in Response to Finding: The City will update procurement procedures to conform with M...
Programs: ALN 66.458 Clean Water State Revolving Fund and ALN 66.468 Drinking Water State Revolving Fund Condition: The City's procurement procedures do not conform to Uniform Guidance requirements. Actions Planned in Response to Finding: The City will update procurement procedures to conform with Minnesota statutes and Uniform Guidance. Officer Responsible for Ensuring CAP: Kimberly Block, Clerk/Treasurer Planned Completion Date: 12/31/2026
View Audit 410531
Finding 1229075 (2025-003)
Material Weakness 2025
CITY OF STEWART
MN
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Condition: During our audit, we proposed numerous adjustments that resulted in significant changes to the City's financial statements. Actions Planned in Response to Finding: The City will continue to review internal controls and work to design modifications that will increase internal control and t...
Condition: During our audit, we proposed numerous adjustments that resulted in significant changes to the City's financial statements. Actions Planned in Response to Finding: The City will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material misstatements. Officer Responsible for Ensuring CAP: Kimberly Block, Clerk/Treasurer Planned Completion Date: Not Applicable
View Audit 410531
Finding 1229074 (2025-002)
Material Weakness 2025
CITY OF STEWART
MN
Reporting Internal Control / Segregation of Duties
Condition: The City relies upon the auditor to prepare the financial statements an related disclosures in accordance with GAAP. Actions Planned in Response to Finding: The City will continue to review auditor prepared financial statements with the intention of understanding and accepting responsibil...
Condition: The City relies upon the auditor to prepare the financial statements an related disclosures in accordance with GAAP. Actions Planned in Response to Finding: The City will continue to review auditor prepared financial statements with the intention of understanding and accepting responsibility for reporting under GAAP. Officer Responsible for Ensuring CAP: Kimberly Block, Clerk/Treasurer Planned Completion Date: Not Applicable
View Audit 410531
Finding 1229073 (2025-001)
Material Weakness 2025
CITY OF STEWART
MN
Internal Control / Segregation of Duties
Condition: Due to the limited size of the City's staff, the City has limited segregation of duties. Actions Planned in Response to Finding: The City reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the ...
Condition: Due to the limited size of the City's staff, the City has limited segregation of duties. Actions Planned in Response to Finding: The City reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Officer Responsible for Ensuring CAP: Mayor and Council Planned Completion Date: Not Applicable
View Audit 410531
Finding 1229060 (2025-003)
Material Weakness 2025
The Housing Authority of the City of Hastings, Nebraska
NE
Material Weakness Internal Control / Segregation of Duties
See response to Finding 2025-001.
See response to Finding 2025-001.
View Audit 410529
Finding 1229057 (2025-001)
Material Weakness 2025
Avivo
MN
Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.320
Emergency Solutions Grant – Assistance Listing No. 14.231 Recommendation: We recommend that management implement formal procurement policies requiring periodic reassessment of vendors used in federally funded programs, particularly when new grant awards are received or grant periods change. This sho...
Emergency Solutions Grant – Assistance Listing No. 14.231 Recommendation: We recommend that management implement formal procurement policies requiring periodic reassessment of vendors used in federally funded programs, particularly when new grant awards are received or grant periods change. This should include evaluating whether the original procurement method remains appropriate, performing updated cost or price analyses as necessary, and conducting and documenting periodic suspension and debarment checks (e.g., SAM verification). Additionally, management should establish oversight controls to ensure procurement compliance and vendor eligibility are maintained throughout the lifecycle of vendor relationships in accordance with 2 CFR §200.318–200.320 and §200.214. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Avivo is in the process of updating its procurement policy and processes to include annual reviews of ongoing vendor contracts that will assess the appropriateness of the original procurement conditions and determine if updates or new analyses are required. Reviews will be signed off by the staff with contracting authority at the time of review; and if warranted, the appropriate staff will undertake new cost analyses, complete the documentation, and save in a shared repository that relevant departments will have access to. Program leadership is working with the appropriate administrative departments to develop the necessary processes for periodic review and the collection/storage of documentation around the periodic review process. The Accounting department has added a system-wide debarment check of all active vendors in the 3rd quarter of each year and will add any new vendors to this schedule regardless of when they were originally added to the vendor payment system. This ensures that all vendors are re-checked for debarment and suspension at minimum of one time annually. Name(s) of the contact person(s) responsible for corrective action: Kelly Matter Planned completion date for corrective action plan: 12/31/2026
View Audit 410525
Finding 1229055 (2025-003)
Material Weakness 2025
Town of Bolton
CT
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.318 § 200.327
Finding Reference Number: 2025-003 – Internal Control over Compliance in Relation to Procurement Suspension and Debarment Description of Finding: This is a new finding. Upon review of the town’s Bid Ordinance and Charter, a policy could not be found that determines whether a vendor for goods and ser...
Finding Reference Number: 2025-003 – Internal Control over Compliance in Relation to Procurement Suspension and Debarment Description of Finding: This is a new finding. Upon review of the town’s Bid Ordinance and Charter, a policy could not be found that determines whether a vendor for goods and services was either suspended or debarred from receiving or participating in federal awards, which is required as part of the 2025 Uniform Guidance related to Federal Programs. Additionally, it could not be determined whether any suspension or debarment review had been made and documented. Statement of Concurrence or Nonconcurrence: Concur. Corrective Action: The town will update the Town Bid Ordinance to include the policy that mandates that before any contract or purchase order is awarded using federal funds, staff must verify the vendor’s eligibility status via the federal System for Award Management (SAM.gov). The Town will also update its Policy and Procedures manual to require a printed or digital SAM.gov search certificate to be attached to the procurement file as auditable evidence of the verification. Projected Completion Date: December 31, 2026
View Audit 410524
Finding 1229054 (2025-002)
Material Weakness 2025
Town of Bolton
CT
Procurement, Suspension & Debarment Period of Performance Reporting
Finding Reference Number: 2025-002 – Internal Control over Compliance in Relation to Period of Performance Requirements Description of Finding: This is a new finding. For four of the seven projects reported under the Federal Program COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (SLFRF...
Finding Reference Number: 2025-002 – Internal Control over Compliance in Relation to Period of Performance Requirements Description of Finding: This is a new finding. For four of the seven projects reported under the Federal Program COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (SLFRF), totaling $204,862, documentation that the signed and accepted quote was sent back to the vendor by the program obligation deadline of December 31,2024 could not be located. Statement of Concurrence or Nonconcurrence: Nonconcur. Corrective Action: For each of these projects, fully detailed quotes incorporating specific scopes of work, pricing, and binding terms and conditions were executed (signed) by authorized Town officials on or before the December 31, 2024 obligation deadline. Additionally, work or deliverables were performed in accordance with these signed terms without dispute from either party, further proving mutual intent and the existence of a binding agreement. the existence of a binding agreement.
View Audit 410524
Finding 1229053 (2025-001)
Material Weakness 2025
Town of Bolton
CT
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding Reference Number: 2025-001 – Internal Control over Compliance in Relation to Reporting Requirements Description of Finding: This is a new finding. For one of the seven projects reported under the Federal Program COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (SLFRF), the total ...
Finding Reference Number: 2025-001 – Internal Control over Compliance in Relation to Reporting Requirements Description of Finding: This is a new finding. For one of the seven projects reported under the Federal Program COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (SLFRF), the total cumulative expenditures did not match the current period expenditures. The total cumulative expenditures reported were $295,205, but the current period expenditures reported were $264,767, a difference of $30,438 Statement of Concurrence or Nonconcurrence: Partially Concur. Corrective Action: Our preliminary review indicates the discrepancy stems from the prior administration’s specific methodology and interpretation of reporting requirements, rather than a substantive reporting error. The report in question covered the period of January 2025-March 2025. The expenditures totaling $30,438 were related to Q4 2024, and documentation indicates it was the previous administration’s intention to capture the current period expenditures (Q1 2025) versus the full fiscal year. To eliminate confusion, the Finance Department is establishing a formalized Standard Operating Procedure (SOP) that outlines the reporting requirements for these projects. Projected Completion Date: December 31, 2026
View Audit 410524
Finding 1229052 (2025-002)
Material Weakness 2025
Douglas County
IL
Reporting Subrecipient Monitoring
Inadequate Grant Recordkeeping The County will work to improve grant documentation and will consider having someone review grant reports prior to their submission. In the absence of necessary knowledge and expertise, the County will continue to rely on the auditors to assist with prepration of the S...
Inadequate Grant Recordkeeping The County will work to improve grant documentation and will consider having someone review grant reports prior to their submission. In the absence of necessary knowledge and expertise, the County will continue to rely on the auditors to assist with prepration of the Schedule of Expenditures of Federal Awards and reconciling the financial records to the Consolidated Year-End Financial Report.
View Audit 410512
Finding 1229051 (2025-001)
Material Weakness 2025
Douglas County
IL
Lack of Appropriate Personnel In the absence of necessary knowledge and expertise, the County will continue to rely on the auditors to ensure the notes to the financial statements are properly presented.
Lack of Appropriate Personnel In the absence of necessary knowledge and expertise, the County will continue to rely on the auditors to ensure the notes to the financial statements are properly presented.
View Audit 410512
Finding 1229050 (2025-003)
Material Weakness 2025
Douglas County
IL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Insufficient Grant Monitoring The County will work to improve grant documentation and will consider implementing a review process to ensure the grant records agree to the grant reports that are filed.
Insufficient Grant Monitoring The County will work to improve grant documentation and will consider implementing a review process to ensure the grant records agree to the grant reports that are filed.
View Audit 410512
Finding 1229049 (2025-001)
Material Weakness 2025
Partnership Community Health Center, Inc.
WI
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility
Corrective Action Plan: To address the documentation deficiency related to the application of internal controls for sliding fee scale eligibility determinations, Partnership Community Health Center will reinforce and monitor the following ongoing practices: 1. Staff Training: Ongoing and refresher t...
Corrective Action Plan: To address the documentation deficiency related to the application of internal controls for sliding fee scale eligibility determinations, Partnership Community Health Center will reinforce and monitor the following ongoing practices: 1. Staff Training: Ongoing and refresher training is provided to all staff responsible for processing sliding fee scale applications. Training emphasizes the importance of documenting each step in the eligibility review and approval process. 2. Checklist Utilization: Staff continue to use the established checklist for each sliding fee scale application, ensuring all required steps in the eligibility review and approval process are documented, initialed, and dated. 3. Weekly Audits: Patient Services and Outreach Managers conduct regular weekly audits of a sample of sliding fee scale applications to verify that documentation of internal control procedures is consistently maintained. Any identified issues are addressed promptly with targeted corrective actions as needed. 4. Ongoing Monitoring: Results of the weekly audits are reviewed during monthly compliance meetings to ensure that corrective actions are implemented and sustained. Additional Context: This was an isolated case involving a staff member who was in training at the time of the incident and is no longer with the organization. All current staff have completed required training, and ongoing refresher sessions are in place to prevent recurrence. Person(s) Responsible: • Patient Services and Outreach Managers (for weekly checklist oversight, audits, and corrective actions) • Compliance Officer • CFO and PCHC Billing Timing for Implementation: • These practices are ongoing. Continued monitoring and reinforcement will ensure sustained compliance.
View Audit 410508
Finding 1229047 (2025-001)
Material Weakness 2025
Child and Parent Services, Inc.
IN
Significant Deficiency Internal Control / Segregation of Duties § 200.303
Child and Parent Services, Inc. Corrective Action Plan Audit year ended: December 31, 2025 Federal Agency: Department of Health and Human Services Federal Program: Temporary Assistance for Needy Families ALN: 93.558 Federal Award Numbers and Years: 46329; October 1, 2020 – September 30, 2026 Name an...
Child and Parent Services, Inc. Corrective Action Plan Audit year ended: December 31, 2025 Federal Agency: Department of Health and Human Services Federal Program: Temporary Assistance for Needy Families ALN: 93.558 Federal Award Numbers and Years: 46329; October 1, 2020 – September 30, 2026 Name and address of independent public accounting firm: Kruggel, Lawton & Company, LLC 317 W. Franklin St Elkhart, IN 46517 Description of Finding: Finding #: 2025-001 Out of a sample of 40 home visit notes, one lacked written evidence of supervisor approval. The grant is billed per family served based on completing various activities, including home visits. Under 2 CFR 200.303, the Organization is required to establish, document and maintain a system of effective internal control over federal awards to ensure that home visits occur and that the grant is billed only for families receiving services. Program supervisors failed to follow internal procedures to timely document review of home visits performed. The Organization could bill the grant without verification that a home visit occurred. We recommend that qualified personnel review the record of home visits within 30 days so that evidence of the approval is captured before lockdown occurs. Corrective Action Plan: Internal controls were immediately adjusted to ensure that supervisors review and document approval on each home visit prior to the lockdown date in the system. Supervisors will continue to meet weekly with each home visitor where they discuss each family being served and all activities that have taken place. The program will implement training for supervisors by August 31, 2026 to ensure that visit notes are approved within 45 days of the visit date and that a note is added in the system if the review is done after the 30-day lockdown period. Additionally, procedures will be implemented by August 31, 2026 for the Program Director to review a report of home visits lacking supervisor approval each month. The Program Director will follow up with the supervisors to resolve any unapproved visits identified in the monthly report. Member of management responsible for corrective action plan: Chief Financial Officer
View Audit 410499
Finding 1229026 (2025-002)
Material Weakness 2025
Town of Scituate
RI
Procurement, Suspension & Debarment
Management acknowledges the lack of suspension and debarment language in its procurement procedures in effect during FY25. Corrective Action: This issue was addressed and corrected in FY26. Specifically, the school department has implemented an updated procurement policy and procedure to meet the su...
Management acknowledges the lack of suspension and debarment language in its procurement procedures in effect during FY25. Corrective Action: This issue was addressed and corrected in FY26. Specifically, the school department has implemented an updated procurement policy and procedure to meet the suspension and debarment requirement. We have provided training to staff and updated automated procurement approval chains to ensure compliance. Expected Completion: The corrective actions have been substantially completed as of this writing. Final completion expected by June 30, 2026.
View Audit 410496
Finding 1229025 (2025-001)
Material Weakness 2025
Town of Scituate
RI
Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.516
– Management acknowledges the lapse in internal controls and the lack of documented procedures regarding MOE preparation, review, and retention of MOE calculation support in FY 2025. Corrective Action: This issue was addressed and corrected during FY2026. Specifically, we have implemented the follow...
– Management acknowledges the lapse in internal controls and the lack of documented procedures regarding MOE preparation, review, and retention of MOE calculation support in FY 2025. Corrective Action: This issue was addressed and corrected during FY2026. Specifically, we have implemented the following: 1. A formal written procedure on the MOE calculation describing the methodology, data sources, document retention, review and approvals. 2. UCOA training has been provided to secretarial staff and school administrators involved in related processes to ensure proper coding of expenses. 3. Implementation of new approval chains to review and approve the UCOA coding to ensure proper coding of expenses. 4. Monthly transaction reconciliations. Expected Completion: The corrective actions have been substantially competed as of this writing. Final completion expected by June 30, 2026.
View Audit 410496
Finding 1229022 (2025-003)
Material Weakness 2025
CITY OF DALTON
MN
Reporting Significant Deficiency
The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of th...
The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.
View Audit 410495
Finding 1229021 (2025-002)
Material Weakness 2025
CITY OF DALTON
MN
The City’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following:
The City’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following:
View Audit 410495
Finding 1229021 (2025-002)
Material Weakness 2025
CITY OF DALTON
MN
1. Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring.
1. Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring.
View Audit 410495
Finding 1229021 (2025-002)
Material Weakness 2025
CITY OF DALTON
MN
2. Implements limited segregation to the extent possible to reduce risks without impairing efficiency.
2. Implements limited segregation to the extent possible to reduce risks without impairing efficiency.
View Audit 410495
Finding 1229021 (2025-002)
Material Weakness 2025
CITY OF DALTON
MN
3. Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports.
3. Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports.
View Audit 410495
Finding 1229021 (2025-002)
Material Weakness 2025
CITY OF DALTON
MN
Monitors the effectiveness of the above actions and makes changes as considered appropriate.
Monitors the effectiveness of the above actions and makes changes as considered appropriate.
View Audit 410495
Finding 1229020 (2025-001)
Material Weakness 2025
CITY OF DALTON
MN
Significant Deficiency
The City’s management is aware of this significant deficiency. The City recognizes the limited number of City personnel and software limitations makes it difficult to make all necessary adjustments.
The City’s management is aware of this significant deficiency. The City recognizes the limited number of City personnel and software limitations makes it difficult to make all necessary adjustments.
View Audit 410495
Finding 1229013 (2025-004)
Material Weakness 2025
Talbot County Board of Education
GA
Subrecipient Monitoring Cash Management § 200.302 § 200.303
FA 2025-004 Strengthen Controls over Financial Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Description: Reporting Material Weakness Material No...
FA 2025-004 Strengthen Controls over Financial Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Description: Reporting Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19- 84.425U -American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425U210012 (Year: 2024) $56,118.84 The School District did not file accurate completion reports for the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: • The CFO will check all federal Grants as a whole by running the general ledger and taking the difference of expenditures to revenue. The CFO will ensure the completion report is done with the final general ledger of the fiscal year. Estimated Completion Date: December 18, 2026 Contact Person: Torrence H. Freeman 111, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 410487
Finding 1229012 (2025-003)
Material Weakness 2025
Talbot County Board of Education
GA
Cash Management Subrecipient Monitoring § 200.302 § 200.303 § 200.305
FA 2025-003 Strengthen Controls over Cash Management Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Description: Cash Management Material Weakness Material Noncompliance U.S....
FA 2025-003 Strengthen Controls over Cash Management Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Description: Cash Management Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425U -American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425U210012 (Year: 2024) The School District made cash drawdowns in excess of the immediate cash needs of the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: • The CFO will check all federal grants as a whole by running the general ledger and taking the difference of expenditures to revenue received to ensure that any changes to expenditures in prior months are accurately reflected in the draw down. If it is found that there is an excess of cash, funds will be immediately returned to GaDOE. Estimated Completion Date: December 18, 2026 Contact Person: Torrence H. Freeman 111, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 410487
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