Corrective Action Plans

Finding 1215148 (2025-009)

Material Weakness 2025

Friends Alliance Housing Ii,inc D/b/a Friendship House

LA

Allowable Costs / Cost Principles Questioned Costs

Management will perform a line-item review of all exceptions identified, obtain missing documentation to support allowability and allocability, reclassify costs to non-federal cost centers where appropriate, or reimburse the program for unsupported costs. A reconciliation schedule will be prepared i...

Management will perform a line-item review of all exceptions identified, obtain missing documentation to support allowability and allocability, reclassify costs to non-federal cost centers where appropriate, or reimburse the program for unsupported costs. A reconciliation schedule will be prepared identifying each exception and resolution method. Controls will be strengthened by requiring complete documentation, implementing a multi-level review process, establishing property-specific coding procedures, and training staff on federal allowability requirements.

View Audit 401818

Finding 1215141 (2025-004)

Material Weakness 2025

Inter-Tribal Council of Michgian, Inc.

MI

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.331

2025-004: Subrecipient Monitoring - Contractor vs. Subrecipient Determination (Significant Deficiency in Internal Control) Statement of Condition/Criteria: 2 CFR §200.331 requires pass-through entities to evaluate each subaward to determine whether the recipient is a subrecipient or a contractor. Th...

2025-004: Subrecipient Monitoring - Contractor vs. Subrecipient Determination (Significant Deficiency in Internal Control) Statement of Condition/Criteria: 2 CFR §200.331 requires pass-through entities to evaluate each subaward to determine whether the recipient is a subrecipient or a contractor. This evaluation should be based on the characteristics outlined in 2 CFR §200.331(a) and (b) and documented to support proper classification. Effective internal control over federal awards also requires documentation of compliance-related judgments to ensure consistent application and oversight. During our testing of internal controls over compliance, we noted that the Organization does not maintain formal documentation supporting its evaluation of whether award recipients are classified as contractors or subrecipients in accordance with Uniform Guidance. Planned Corrective Action: The Council will work to implement requirements at the program level to evaluate and document all contracts to properly identify between contract and subaward. Contact person responsible for corrective action plan: Clayton Kincheloe, Executive Director Anticipated Completion Date: September 2026

View Audit 401814

Finding 1215135 (2025-003)

Material Weakness 2025

Inter-Tribal Council of Michgian, Inc.

MI

Subrecipient Monitoring

2025-003: Subrecipient Monitoring – Ineligible Subaward (Noncompliance) and Significant Deficiency in Internal Control Statement of Condition/Criteria: According to 2 CFR § 25.300, a recipient may not make a subaward to a subrecipient that has not obtained a UEI and provided it to the recipient. A r...

2025-003: Subrecipient Monitoring – Ineligible Subaward (Noncompliance) and Significant Deficiency in Internal Control Statement of Condition/Criteria: According to 2 CFR § 25.300, a recipient may not make a subaward to a subrecipient that has not obtained a UEI and provided it to the recipient. A recipient must notify any potential subrecipients that the recipient cannot make a subaward unless the subrecipient obtains and provides a UEI to the recipient. For the major program tested, $39,000 of subawards were made to a subrecipient (LIFT), who does not have a UEI. Although due diligence was done in attempted to obtain the information, the EIN was received instead. Planned Corrective Action: Communication has been made to program managers regarding the requirement and due diligence will be done in checking the correct UEI with the FAC prior to signing any contracts for subawards. Contact person responsible for corrective action plan: Clayton Kincheloe, Executive Director Anticipated Completion Date: September 2026

View Audit 401814

Finding 1215134 (2025-002)

Material Weakness 2025

Inter-Tribal Council of Michgian, Inc.

MI

Subrecipient Monitoring § 200.332

2025-002: Subrecipient Monitoring – Risk Assessment (Noncompliance) and Significant Deficiency in Internal Control Statement of Condition/Criteria: According to 2 CFR § 200.332, a pass-through entity must evaluate each subrecipient's fraud risk and risk of noncompliance as a form of subrecipient mon...

2025-002: Subrecipient Monitoring – Risk Assessment (Noncompliance) and Significant Deficiency in Internal Control Statement of Condition/Criteria: According to 2 CFR § 200.332, a pass-through entity must evaluate each subrecipient's fraud risk and risk of noncompliance as a form of subrecipient monitoring. In doing so, a pass-through entity must review financial reports, including their financial audits, ensure that the subrecipient takes corrective action on all significant developments affecting the subaward, issue a management decision on any audit findings pertaining only to the Federal award provided to the subrecipient from the pass-through and resolve audit findings specifically related to the subaward. If a finding rises to a certain level, the pass-through should consider taking action against noncompliant subrecipients. The organization does not have a formal risk assessment process in place. As of the date of fieldwork, audit reports of member tribes receiving subrecipient payments were not all received and therefore, were not reviewed to perform a proper risk assessment. We additionally noted that a quarterly report was not submitted as required per the agreement and funds were still distributed. Planned Corrective Action: The Council will work on implementing an efficient, yet effective risk assessment process for all subrecipients. Contact person responsible for corrective action plan: Clayton Kincheloe, Executive Director Anticipated Completion Date: September 2026

View Audit 401814

Finding 1215128 (2025-001)

Material Weakness 2025

Inter-Tribal Council of Michgian, Inc.

MI

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

2025-001: Delinquent Data Collection Form Filing (SF-SAC) (Noncompliance) Statement of Condition/Criteria: Uniform Guidance requires the auditee to submit a reporting package and Data Collection Form to the Federal Audit Clearinghouse within the prescribed timeframe. The auditee must submit the repo...

2025-001: Delinquent Data Collection Form Filing (SF-SAC) (Noncompliance) Statement of Condition/Criteria: Uniform Guidance requires the auditee to submit a reporting package and Data Collection Form to the Federal Audit Clearinghouse within the prescribed timeframe. The auditee must submit the reporting package and DCF within the earlier of 30 calendar days after receipt of the auditor’s reports, or 9 months after the end of the audit period. For the fiscal year ended 9/30/2024, the auditee’s Data Collection Form and reporting package were not submitted timely to the Federal Audit Clearinghouse. Failure to submit the Data Collection Form and reporting package timely may result in delayed federal oversight and monitoring, increased risk of federal agencies deeming the organization noncompliant with Single Audit requirements, or potential sanctions including withholding of federal awards and/or suspension of future funding. Planned Corrective Action: The Council will implement a Single Audit compliance calendar to ensure timely filing. The Executive Director will be responsible for submission of the Data Collection Form and reporting package and will retain confirmation documentation in the finance records. Contact person responsible for corrective action plan: Clayton Kincheloe, Executive Director Anticipated Completion Date: September 2026

View Audit 401814

Finding 1215122 (2025-001)

Material Weakness 2025

St. Louis Housing Authority

MO

Questioned Costs Eligibility HUD Housing Programs

Management's Response: The St. Louis Housing Authority (SLHA) accepts the recommendation and acknowledges the excess of failed inspections discovered during the Single Audit. The 24-month inspection cycle is a strict requirement under Federal Regulation 24 CFR § 982.405(a), which mandates that Publi...

Management's Response: The St. Louis Housing Authority (SLHA) accepts the recommendation and acknowledges the excess of failed inspections discovered during the Single Audit. The 24-month inspection cycle is a strict requirement under Federal Regulation 24 CFR § 982.405(a), which mandates that Public Housing Authorities must inspect assisted units at least biennially. Furthermore, SLHA's Administrative Plan incorporates these HUD standards as mandatory operating procedures. Identified Causes of Deficiency: Supervisory Oversight, Operational Monitoring, and Compliance Enforcement The audit identified insufficient oversight in operational monitoring and compliance monitoring, which resulted in missed biennial inspection deadlines for inspections overdue by more than 48 months. This noncompliance with HUD inspection frequency requirements, combined with inadequate staff monitoring, compromised both program integrity and data accuracy. Ensuring that all assisted units meet Housing Quality Standards (HQS) is central to SLHA's mission to provide safe, decent, and sanitary housing. orrective Actions: Contract Assistance, Staffing Adjustments, and Enhanced Database Reviews SLHA has initiated a comprehensive corrective action plan designed to (1) eliminate the current backlog and (2) implement sustainable controls to ensure ongoing compliance. SLHA will engage an external provider to conduct Housing Quality Standards (HQS) inspections for a temporary period of approximately three months to accelerate backlog reduction. Current inspectors may be authorized to work overtime to increase daily inspection capacity during the remediation period. SLHA will also hire two additional inspectors to ensure adequate long-term staffing levels. SLHA will reduce the inspection backlog to zero overdue inspections exceeding 24 months and bring 100% of units into compliance with the biennial inspection requirement within 90 days of implementation. HCV Department leadership will implement mandatory retraining on HUD inspection requirements and perform biweekly inspection schedule reviews and monthly compliance monitoring to track timely inspection completion.

View Audit 401810

Finding 1215119 (2025-002)

Material Weakness 2025

Maine Connectivity Authority

ME

Reporting

Corrective Action Plan 2025-002 - Schedule of Expenditures and Federal Awards During the second half of fiscal year 2024 and during fiscal year 2025, the Authority conducted a project to implement a new ERP system to manage the Authority's financial activities from July 1, 2024, onwards. At the time...

Corrective Action Plan 2025-002 - Schedule of Expenditures and Federal Awards During the second half of fiscal year 2024 and during fiscal year 2025, the Authority conducted a project to implement a new ERP system to manage the Authority's financial activities from July 1, 2024, onwards. At the time of the audit issuance, the Authority is continuing to collaborate with supporting vendors to adjust the automated functionality of the new ERP system, specifically related to Accounts Receivable, Undisbursed Grant Funds and Grant Revenue recognition. The new ERP system has been successfully utilized for expenses, allocation of expenses and for federal grant reporting purposes. Manual adjustments were conducted by the Authority's finance team to prepare the overall financial statements that were audited. • The FY25 Audit process has highlighted the already known deficiencies that exist with the current integration of NetSuite as MCA's ERP. • The list of remaining deficiencies vs. the limitations of the system is currently being assessed by Oracle, MHI, and by an independent third-party expert, to assist MCA in navigating the process to effectively address each remaining issue in a timely manner. • MCA's Finance Team has developed a Financial Strategy and Action Plan Metric to assist with tracking monthly, quarterly, semi-annual, and annual reconciliations and reporting to ensure timeliness and accuracy of financial reporting. • Manual adjustments and journals are the resulting transactions derived from this metric which will continue to be necessary until MCA has completed the analysis with vendor partners to resolve and refine the ERP System configuration and workflows. MCA will continue to provide progress reports to the Audit & Risk Committee and MCA Board until resolved.

View Audit 401809

Finding 1215118 (2025-001)

Material Weakness 2025

La Peninsula Community Organization, Inc.

NY

Questioned Costs Reporting

Management acknowledges the delayed submission of the reporting package. The delay resulted primarily from the timing of final budget approvals and related information received from the funding source, which affected completion of the audited financial statements and Single Audit reporting process. ...

Management acknowledges the delayed submission of the reporting package. The delay resulted primarily from the timing of final budget approvals and related information received from the funding source, which affected completion of the audited financial statements and Single Audit reporting process. To address this matter and help ensure timely submission in future periods, Management will implement the following corrective actions: 1. Enhanced Internal Timeline: Establish internal deadlines for audit-related documentation and review to allow sufficient time for completion prior to the official reporting deadline. 2. Improved Coordination: Continue working closely with funding agencies, auditors, and internal personnel to facilitate timely communication, responses, and resolution of outstanding items during the audit process. 3. Resource Allocation: Dedicate additional internal resources, as needed, to support preparation of audit schedules, documentation, and financial reporting requirements in advance of deadlines. 4. Regular Progress Monitoring: Perform periodic status meetings and progress reviews throughout the audit process to proactively identify and address potential delays. Management believes these corrective actions will strengthen the overall reporting process and improve timely submission of future reporting packages.

View Audit 401801

Finding 1215071 (2025-002)

Material Weakness 2025

McLeod Health

SC

Reporting Allowable Costs / Cost Principles § 200.400 § 200.510

Condition: The Organization lacked effective controls over the review of the SEFA to ensure that only federal expenditures were included for fiscal year 2025 and to ensure that expenditures were appropriately tracked and recorded to the correct grant period. Planned Corrective Action: The Organizati...

Condition: The Organization lacked effective controls over the review of the SEFA to ensure that only federal expenditures were included for fiscal year 2025 and to ensure that expenditures were appropriately tracked and recorded to the correct grant period. Planned Corrective Action: The Organization will enhance its reviews around SEFA preparation and federal expenditure tracking to accommodate the lack of an integrated system as well as to ensure cut-off, completeness, and classification of federal expenditures. Contact person responsible for corrective action: David Anderson Anticipated Completion Date: September 30, 2026

View Audit 401785

Finding 1215070 (2025-001)

Material Weakness 2025

McLeod Health

SC

Period of Performance Questioned Costs Procurement, Suspension & Debarment § 200.303

Condition: The Organization was reimbursed $22,968 under the grant award for amounts incurred subsequent to the performance year of the grant. The control in place to review expenditures was not effective in identifying expenditures that were outside the grant period. Planned Corrective Action: The ...

Condition: The Organization was reimbursed $22,968 under the grant award for amounts incurred subsequent to the performance year of the grant. The control in place to review expenditures was not effective in identifying expenditures that were outside the grant period. Planned Corrective Action: The Organization will implement enhanced review procedures of federal expenditures sought for reimbursement to better align with the underlying accounting treatment. Contact person responsible for corrective action: David Anderson Anticipated Completion Date: September 30, 2026

View Audit 401785

Finding 1215069 (2025-001)

Material Weakness 2025

Lee County, Florida

FL

Allowable Costs / Cost Principles Questioned Costs HUD Housing Programs § 200.302 § 200.303 § 200.403

Community Development Block Grants Cluster Entitlements/Special Purpose – Assistance Listing No. 14.218 Recommendation: It is recommended the County modify its procedure to include: • Improve reconciliation procedures to verify hours per pay period recorded in quarterly spreadsheet agrees to hours r...

Community Development Block Grants Cluster Entitlements/Special Purpose – Assistance Listing No. 14.218 Recommendation: It is recommended the County modify its procedure to include: • Improve reconciliation procedures to verify hours per pay period recorded in quarterly spreadsheet agrees to hours recorded in the KRONOS system. • Record grant wages using the pay rate at the beginning of the quarter if recorded on a quarterly basis or use pay rates for each pay period if recorded on a pay period basis. Explanation of disagreement with audit finding: Management concurs with the auditor’s recommendations. Action taken in response to finding: • Document the audit process in a formalized SOP and cross train all reviewers from SRGA Admin, Budget, and Fiscal. • Create a checklist to accompany each personnel draw to ensure that after rates are verified that SRGA Admin certify that no RPAs or pay adjustments were approved during the pay periods reported and if there were, a second pay rate is entered for that draw and hours are split according to accurate rates/dates. • Document the cure process in the SOP to ensure that any errors found after the fact will be corrected with HUD to remain compliant and to ensure that no funds drawn in error are retained. • Include a date verification process prior to submission of the draw to ensure that staff did not duplicate any dates. This verification will be an audit of the Time Tracking Review completed by Admin staff. Ongoing training and coaching will be administered should duplicate entries be found on final draw reports. • Audit of all personnel draws for both allocations of CDBG-DR grants will be completed using the new SOP and verification tools before the end of FY2026. Name of the contact person responsible for corrective action: Nicole Turner, Director Planned completion date for corrective action plan: The above action plan will be implemented immediately; an audit of all personnel draws will be conducted using new process and checklists by the end of FY2026.

View Audit 401782

Finding 1215067 (2025-001)

Material Weakness 2025

The Port of Houston Authority

TX

Equipment & Real Property Management § 200.313

Management acknowledges that audit recommendation to strengthen controls over physical inventory procedures and documentation. • We agree that formalizing these processes will enhance accountability, transparency, and audit readiness. To address the first recommendation, management will update exist...

Management acknowledges that audit recommendation to strengthen controls over physical inventory procedures and documentation. • We agree that formalizing these processes will enhance accountability, transparency, and audit readiness. To address the first recommendation, management will update existing inventory policies and procedures to require formal, documented positive confirmation of physical inventory counts performed by each department. This will include signed attestations or electronic approvals from designated department representatives verifying that counts have been completed accurately and in accordance with established guidelines. Standardized templates and timelines will be implemented to ensure consistency across all departments. • Regarding the second recommendation, management will establish a centralized process for retaining inventory count documentation and reconciliation records. All supporting documentation, including count sheets, variance analyses, and reconciliation summaries, will be maintained in accordance with the organization's record retention policy. This will support ongoing monitoring activities and ensure documentation is readily available for audit review. Implementation of these enhancements is expected to be completed by September 30, 2026. Management is committed to continuous improvement of internal controls and appreciates Forvis Mazars’ recommendations. Anticipated Completion: September 30, 2026 Responsible Curtis E. Duncan, Controller Contact Person: 713-670-2476

View Audit 401778

Finding 1215066 (2025-001)

Material Weakness 2025

Central Valley School District No. 356

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility requirements. Name, address, and telephone of District contact person: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The District does agree that one school with a poverty rate above 75% was not served. However, OSPI reviewed and approved the District’s Title I application, including our proposed ranking and allocation methodology, and no concerns or comments were raised during that review process. Additionally, the District was able to provide alternative snapshot dates demonstrating that no individual school was truly above the 75% threshold. Once the District became aware of the issue, we proactively contacted OSPI to determine whether any corrective action was necessary for the current year. OSPI’s guidance was that no changes or corrections were required for the current year and that adjustments should instead be implemented in the following year if a school exceeded the 75% threshold. Based on that direction from OSPI, the District did not make current-year corrections. Given these circumstances, including OSPI’s prior approval of the application and subsequent guidance that no corrective action was required, the District respectfully disagrees with the State Auditor’s Office conclusion that this matter rises to the level of a Finding rather than being addressed through a Management Letter. We consider this matter to be resolved as no school going into the 2025-2026 fiscal year was above the 75% threshold. Anticipated date to complete the corrective action: 8/31/2025

View Audit 401770

Finding 1215059 (2025-002)

Material Weakness 2025

Los Angeles Homeless Services Authority

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303 § 200.430

Continuum of Care Assistance Listing No. 14.267 Payroll Disbursements Recommendation: We recommend that LAHSA implement procedures to ensure that timesheet approval is documented timely. Explanation of disagreement with audit finding: There is no disagreement withthe audit finding. Action taken in r...

Continuum of Care Assistance Listing No. 14.267 Payroll Disbursements Recommendation: We recommend that LAHSA implement procedures to ensure that timesheet approval is documented timely. Explanation of disagreement with audit finding: There is no disagreement withthe audit finding. Action taken in response to finding: LAHSA has enhanced its internal controls over timesheet approvals to ensure timely documentation. Timesheet approval status reports are reviewed on a weekly basis during Chief level meetings to monitor compliance. Timesheets not approved within two days of the established deadline are escalated to the respective Chief and Deputy Chief for immediate follow-up. If timesheets remain unapproved after an additional two days, the matter is further escalated to the CEO, for prompt resolution. These procedures establish clear accountability and escalation protocols to ensure timely approval of timesheets Names of the contact persons responsible for corrective action: Gita O'Neill, Keshia Douglas, Christopher Williams, and Paul Rubenstein. Planned completion date for corrective action plan: Implemented

View Audit 401769

Finding 1215055 (2025-007)

Material Weakness 2025

Central Minnesota Jobs and Training Services

MN

Reporting § 200.510 § 200.512 § 200.520

Finding 2024-007: Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the organization develop and monitor a formal audit timeline that accounts for the audit reporting package and data collection form submission deadlines to help ensure future fillings ar...

Finding 2024-007: Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the organization develop and monitor a formal audit timeline that accounts for the audit reporting package and data collection form submission deadlines to help ensure future fillings are submitted in accordance with federal requirements. Action Taken: CMJTS acknowledges the delay and has been making improvements to ensure that the Audit Reporting package and Data Collection Form are submitted timely and accurately. Accounting staff have been given additional training and internal procedures have been updated. Continued ongoing training and procedure updates will be done to ensure compliance.

View Audit 401763

Finding 1215054 (2025-006)

Material Weakness 2025

Central Minnesota Jobs and Training Services

MN

Allowable Costs / Cost Principles

Finding 2025-006: Lack of Proper Updating and Reviewing of Agency Administration Allocations Recommendation: The Organization should ensure agency administration allocation schedules are updated and reviewed monthly to reflect current operations. Management should document the review and approval of...

Finding 2025-006: Lack of Proper Updating and Reviewing of Agency Administration Allocations Recommendation: The Organization should ensure agency administration allocation schedules are updated and reviewed monthly to reflect current operations. Management should document the review and approval of allocation updates properly made in the system. Action Taken: When migrating to the new accounting system, CMJTS did not originally have a process to ensure allocations were updated appropriately. We have since implemented a review process to ensure that all allocations are updated accurately and timely.

View Audit 401763

Finding 1215053 (2025-005)

Material Weakness 2025

Central Minnesota Jobs and Training Services

MN

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

Finding 2025-005: Documentation of Allocations for Certain Costs Recommendation: The Organization should reinforce its existing allocation documentation procedures by ensuring they are consistently applied to all disbursements charged to federal programs. Management should enhance oversight and moni...

Finding 2025-005: Documentation of Allocations for Certain Costs Recommendation: The Organization should reinforce its existing allocation documentation procedures by ensuring they are consistently applied to all disbursements charged to federal programs. Management should enhance oversight and monitoring controls to verify that required documentation is completed and retained for every applicable transaction. Action Taken: CMJTS has since worked with DEED to update our cost allocation policy, and DEED approved our new policy. In this policy, the CMJTS fiscal team will work with CMJTS program managers to update allocations for the upcoming month. Changes to allocations will be documented and saved for record retention. CMJTS also migrated to a new accounting system in February 2025 which makes it easier to track allocations and ensure required documentation is completed and retained.

View Audit 401763

Finding 1215052 (2025-004)

Material Weakness 2025

Central Minnesota Jobs and Training Services

MN

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding 2025-004: Inadequate Approval Controls Over Adjusting Journal Entries and Invoices Recommendation: We recommend following documented controls to enforce approval for adjusting journal entries. We also recommend ensuring invoice processing workflows include mandatory approvals before payment....

Finding 2025-004: Inadequate Approval Controls Over Adjusting Journal Entries and Invoices Recommendation: We recommend following documented controls to enforce approval for adjusting journal entries. We also recommend ensuring invoice processing workflows include mandatory approvals before payment. We further recommend conducting periodic audits to verify compliance with approval policies. Action Taken: CMJTS migrated to a new accounting software in February of 2025. This software has systematic approval workflows built in to ensure approvals are done on journal entries before they are posted and invoices before they can be paid.

View Audit 401763

Finding 1214968 (2025-001)

Material Weakness 2025

City of Tahlequah

OK

Reporting Internal Control / Segregation of Duties

Management Response: Management acknowledges the importance of timely submission of single audit reports to the State Auditor and FAC to ensure compliance. Management has made Professional Services changes to ensure timely audit compliance moving forward.

View Audit 401740

Finding 1214967 (2025-001)

Material Weakness 2025

Preschool Promise, Inc.

OH

Procurement, Suspension & Debarment Significant Deficiency

Corrective Action: Preschool Promise, Inc. recognizes the importance of maintatining written procurement procedures in compliance with Uniform Guidance. In response to this finding, management has taken the following corrective actions. Developed and adopted a written procurement policy compliant wi...

Corrective Action: Preschool Promise, Inc. recognizes the importance of maintatining written procurement procedures in compliance with Uniform Guidance. In response to this finding, management has taken the following corrective actions. Developed and adopted a written procurement policy compliant with 2 CFR Part 200, 200.317-200-327. The policy defines procurement methods and applicable thresholds, documentation standards, competitive bidding requirements, conflict-of-interest provisions, contract oversight expectations, and record retention requirements. Implemented the policy orgainzation-wide for procurements funded by federal awards to promote consistent applicaiton and compliance. Provided training to management and staff responsible for purchasing and vendor selection. Established procedures to review and update the procurement policy periodically to ensure ongoing compliance with federal regulations. These actions are intended to strengthen internal controls over procurement and prevent recurrence of this finding in future periods. Responsible party Robyn Lightcap Executive Director and Marie Giffen Senior Director of Finance. Anticipated Completion Date: Completed during fiscal year 2026

View Audit 401736

Finding 1214960 (2025-001)

Material Weakness 2025

Finger Lakes Community College

NY

Reporting

C. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT Finding 2025-001 - 10.855 - Distance Learning and Telemedicine Loans and Grants Federal Agency – U.S. Department of Agriculture Grant Period – Year ended August 31, 2025 Compliance Requirement – L. Reporting 2025-001 Recommendation...

C. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT Finding 2025-001 - 10.855 - Distance Learning and Telemedicine Loans and Grants Federal Agency – U.S. Department of Agriculture Grant Period – Year ended August 31, 2025 Compliance Requirement – L. Reporting 2025-001 Recommendation: We recommend the College establish a formal, documented shared communication between the department responsible for administering the grant and the College finance department which outlines the critical grant requirements including, but not limited to, initial, interim and final reporting. This will help to ensure compliance with the necessary grant requirements in the event of turnover or absence. Corrective Action Plan: The College agrees with the finding. We will be filing the late report no later than June 15, 2026 after appropriate access is obtained in the reporting platform utilized by Department of Agriculture. The College will be implementing a document that will retain all critical grant requirements needed for initial, interim and final reporting. Audit finding will be corrected by August 31, 2026. FLCC Responsible Party: Jason Tack, VP of Finance and Administration, jason.tack@flcc.edu, 585-785-1208. FLCC Responsible Party: Jason Tack, VP of Finance and Administration, jason.tack@flcc.edu, 585-785-1208.

View Audit 401731

Finding 1214942 (2025-001)

Material Weakness 2025

Labrae Local School District

OH

Procurement, Suspension & Debarment § 200.320

1. The District will no longer use federal funds for special education bussing. 2. The district will submit a separate request for approval for a noncompetitive proposal when procuring with an entity using federal funds to the Department of Education and Workforce.

View Audit 401721

Finding 1214930 (2025-002)

Material Weakness 2025

CITY OF SILVER LAKE

MN

Internal Control / Segregation of Duties

Segregation of Duties

View Audit 401700

Finding 1214930 (2025-002)

Material Weakness 2025

CITY OF SILVER LAKE

MN

Internal Control / Segregation of Duties

Name of Contact Person: Diane Pederson, City Clerk

View Audit 401700

Finding 1214930 (2025-002)

Material Weakness 2025

CITY OF SILVER LAKE

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 401700

Corrective Action Plans

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