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Corrective Action Plans

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Finding 1210763 (2025-002)
Material Weakness 2025
Electric Power Board of Metro Govt of Nashville & Davidson CO
TN
Subrecipient Monitoring Reporting Questioned Costs
2025-002 – Late Submission of Uniform Guidance Report Cluster: Not applicable Sponsoring Agency: Tennessee Emergency Management Agency Award Name: All awards on the SEFA Award Number: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the...
2025-002 – Late Submission of Uniform Guidance Report Cluster: Not applicable Sponsoring Agency: Tennessee Emergency Management Agency Award Name: All awards on the SEFA Award Number: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: Not applicable We acknowledge the late submission of the Uniform Guidance report. The delay is attributed to the delayed release of the Office of Management and Budget Compliance Supplement and business disruptions experienced by NES as a result of the catastrophic Winter Storm Fern in January 2026. In conjunction with our storm response post-incident analysis, we are including staffing redundancies to ensure timely compliance with future reporting requirements. For inquiries regarding this finding, please contact Tabitha Beach at tbeach@nespower.com who is responsible for the corrective action.
View Audit 400031
Finding 1210746 (2025-001)
Material Weakness 2025
Electric Power Board of Metro Govt of Nashville & Davidson CO
TN
Reporting § 200.502 § 200.510
2025-001 – Completeness of certain programs on the prior years’ Schedules of Expenditures of Federal Awards (SEFA) Cluster: Not applicable Sponsoring Agency: Tennessee Emergency Management Agency Award Name: Presidential Disaster Declaration for Severe Storms, Straight-line Winds, and Flooding May 3...
2025-001 – Completeness of certain programs on the prior years’ Schedules of Expenditures of Federal Awards (SEFA) Cluster: Not applicable Sponsoring Agency: Tennessee Emergency Management Agency Award Name: Presidential Disaster Declaration for Severe Storms, Straight-line Winds, and Flooding May 3-4, 2020; Presidential Disaster Declaration for COVID-19 beginning January 2020 Award Number: FEMA-4550-DR-TN; FEMA-4514-DR-TN Assistance Listing Title: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 97.036 Award Year: 2022, 2024 Pass-through entity: Not applicable A reconciliation process was implemented by the Electric Power Board of the Metropolitan Government of Nashville and Davidson County (the “Board” or “NES”) in FY2025, the result of which was the discovery of the understatement referenced in the finding. FEMA expenses are now reconciled to, and obligation dates retrieved from, the Federal FEMA Grants Portal to ensure project expenses are accurately reported in the proper fiscal year. Further, NES leadership and staff have been trained on the new policies and procedures, with trainings occurring in October and November 2025. The Corporate Controller, Controls and Compliance Manager, and their respective teams will meet on a quarterly basis, beginning in December 2025, to discuss SEFA activities to ensure future SEFA reports are complete. For inquiries regarding this finding, please contact Tabitha Beach at tbeach@nespower.com who is responsible for the corrective action.
View Audit 400031
Finding 1210730 (2025-001)
Material Weakness 2025
Barnstead School District
NH
Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.303 § 200.403
Signing of invoices have been added to our procedures when submitting invoices for payment. The required staff were notified of this addition to the procedures.
Signing of invoices have been added to our procedures when submitting invoices for payment. The required staff were notified of this addition to the procedures.
View Audit 400028
Finding 1210729 (2025-001)
Material Weakness 2025
Laurens County Board of Education
GA
Internal Control / Segregation of Duties Special Tests & Provisions Allowable Costs / Cost Principles
We will strengthen on our controls to ensure timely communication with private shcools regarding equitable services.
We will strengthen on our controls to ensure timely communication with private shcools regarding equitable services.
View Audit 400026
Finding 1210727 (2025-002)
Material Weakness 2025
American Samoa Community College
AS
Student Financial Aid
Finding Number 2025-002 Enrollment Reporting ASCC Action Plan - 3 Contact Person(s): Shanell Tilo, Financial Aid Officer, Cr. Emilia Le'i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with t...
Finding Number 2025-002 Enrollment Reporting ASCC Action Plan - 3 Contact Person(s): Shanell Tilo, Financial Aid Officer, Cr. Emilia Le'i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective actions taken/planned: The Financial Aid Office ensures strict adherence to NSLDS reporting timelines. Institutionally, enrollment is certified monthly and the school responds within 15 days of the date NSLDS issues a roster file. Any errors identified through the NSLDS are reviewed, corrected and resubmitted within 10 days. To strengthen accuracy, completeness, and compliance, the Financial Aid Office has implemented a dual-review control system; Control #1 - The Processor (Financial Aid Coordinator) is responsible for retrieving the NSLDS Enrollment Roster, performing the initial review, data entry, and status updates. Control #1 cross-checks the roster against the SIS Pell Reconciliation Report (PRER) and ARGOS Enrollment Report. Control#1 identifies and adds students who are currently enrolled and have received Title IV at ASCC or another institution. Upon completion, notifies Control #2 via email for secondary review. Control #2 The Reviewer (Financial Aid Manager) conducts a secondary review to validate accuracy and completeness. Any discrepancies are documented and returned to Control #1 for corrections if necessary. Once data is verified, Control #2 authorizes final processing. Following approval, Control #1 manually reports and adds students via NSLDS website and completes the final sign-off, confirming that all required updates have been reported accurately and timely. A confirmation email is sent documenting the date of submission. A log of all NSLDS submissions is maintained, including submission dates and supporting documentation. The log includes evidence of both the processor and reviewer sign-off to ensure proper documentation and accountability. This tracking was implemented in January 2026 and is now part of the standard operating procedures.
View Audit 400011
Finding 1210726 (2025-003)
Material Weakness 2025
Cimarron Watershed Alliance, Inc.
NM
Internal Control / Segregation of Duties Subrecipient Monitoring
CWA management is in agreement with this finding. They will develop and implement procedures ensure the timely submittal of required reports.
CWA management is in agreement with this finding. They will develop and implement procedures ensure the timely submittal of required reports.
View Audit 400009
Finding 1210725 (2025-002)
Material Weakness 2025
Cimarron Watershed Alliance, Inc.
NM
Questioned Costs Subrecipient Monitoring Reporting
Management of CWA agrees with this finding and intends to develop and implement written internal control policies and procedures by December 31, 2026. Applicable employees will be trained in these policies and procedures by December 31, 2026.
Management of CWA agrees with this finding and intends to develop and implement written internal control policies and procedures by December 31, 2026. Applicable employees will be trained in these policies and procedures by December 31, 2026.
View Audit 400009
Finding 1210722 (2025-001)
Material Weakness 2025
Cimarron Watershed Alliance, Inc.
NM
Internal Control / Segregation of Duties Questioned Costs Material Weakness
CWA management is in agreement with this finding. They will develop and implement procedures requiring monthly independent reconciliations of all accounts to include bank reconciliations as well as the review of both journal entries and disbursements by an appropriate supervisor.
CWA management is in agreement with this finding. They will develop and implement procedures requiring monthly independent reconciliations of all accounts to include bank reconciliations as well as the review of both journal entries and disbursements by an appropriate supervisor.
View Audit 400009
Finding 1210719 (2025-003)
Material Weakness 2025
Legal Aid Chicago
IL
Questioned Costs Procurement, Suspension & Debarment Reporting
Recommendation: We recommend that management notify LSC prior to entering into any lease with an accessibility certification. Explanation of disagreement with audit finding: There is no disagreement with this finding Action taken in response to finding: Legal Aid Chicago’s new office space is fully ...
Recommendation: We recommend that management notify LSC prior to entering into any lease with an accessibility certification. Explanation of disagreement with audit finding: There is no disagreement with this finding Action taken in response to finding: Legal Aid Chicago’s new office space is fully ADA accessible. The current lease runs through February 28, 2041. Should Legal Aid Chicago choose to not extend the existing lease and relocate to a new location upon its expiration, we will be sure to provide formal notification and confirmation of ADA accessibility prior to lease execution. Name of the contact person responsible for corrective action: Teresa Sullivan, Deputy Director / General Counsel Planned completion date for corrective action plan: December 31, 2040
View Audit 400007
Finding 1210713 (2025-002)
Material Weakness 2025
Legal Aid Chicago
IL
Questioned Costs Eligibility Significant Deficiency
Recommendation: We recommend that management implement a control to ensure complete documentation is maintained for all cases that require retainer agreement. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: Legal Aid Ch...
Recommendation: We recommend that management implement a control to ensure complete documentation is maintained for all cases that require retainer agreement. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: Legal Aid Chicago's Deputy Director/General Counsel has already contacted the employees who made the errors with respect to missing retainers and has included their supervisors in the communication to ensure compliance on a forward-looking basis. The Deputy Director/General Counsel will also hold a compliance training for staff covering LSC regulations by the end of Q3 2026. Name of the contact person responsible for corrective action: Teresa Sullivan, Deputy Director / General Counsel Planned completion date for corrective action plan: September 30, 2026
View Audit 400007
Finding 1210707 (2025-001)
Material Weakness 2025
Legal Aid Chicago
IL
Questioned Costs Eligibility Significant Deficiency
Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: While issues with PAI time for non-case activity w...
Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: While issues with PAI time for non-case activity were successfully remediated with the implementation of a required drop-down activity description field in the LegalServer case management system, the two erroneous entries in 2025 involved case time and resulted from cases that were opened as PAI “Yes” due to the intake occurring at a volunteer clinic and the expectation of volunteer attorney involvement that did not ultimately occur. Legal Aid Chicago's Deputy Director/General Counsel has already contacted the employees who made the errors with respect to PAI time and has included their supervisors in the communication to ensure compliance on a forward-looking basis. The Deputy Director/General Counsel will also hold a compliance training for staff covering LSC regulations by the end of Q3 2026. Name of the contact person responsible for corrective action: Teresa Sullivan, Deputy Director / General Counsel Planned completion date for corrective action plan: September 30, 2026
View Audit 400007
Finding 1210699 (2025-004)
Material Weakness 2025
Energy Coordinating Agency of Philadelphia, Inc.
PA
Reporting Matching / Level of Effort / Earmarking § 200.50 § 200.502 § 200.510
ECA agrees with this finding and has created a policy for identification and verification of funding sources for all contracts. This will ensure that all contracts are screened for federal funding regardless of what is listed in the contract/award/agreement. ECA will review its existing contracts to...
ECA agrees with this finding and has created a policy for identification and verification of funding sources for all contracts. This will ensure that all contracts are screened for federal funding regardless of what is listed in the contract/award/agreement. ECA will review its existing contracts to confirm all funding sources.
View Audit 399984
Finding 1210680 (2025-005)
Material Weakness 2025
Energy Coordinating Agency of Philadelphia, Inc.
PA
Questioned Costs Reporting
ECA agrees with this finding and has created calendar reminders for all federal contracts to comply with all financial and programmatic requirements. ECA also hired a Director of Development in March 2026, who will also be partially responsible for maintaining contract compliance.
ECA agrees with this finding and has created calendar reminders for all federal contracts to comply with all financial and programmatic requirements. ECA also hired a Director of Development in March 2026, who will also be partially responsible for maintaining contract compliance.
View Audit 399984
Finding 1210679 (2025-003)
Material Weakness 2025
Energy Coordinating Agency of Philadelphia, Inc.
PA
Procurement, Suspension & Debarment
ECA agrees with this finding and has created a new policy specifically outlining the requirements for onboarding new contractors and checking existing contractors to confirm that they are not federally debarred. ECA will review its existing contracts to confirm that no current contractors are debarr...
ECA agrees with this finding and has created a new policy specifically outlining the requirements for onboarding new contractors and checking existing contractors to confirm that they are not federally debarred. ECA will review its existing contracts to confirm that no current contractors are debarred and will take further action if necessary.
View Audit 399984
Finding 1210676 (2025-003)
Material Weakness 2025
Hamtramck Public Schools
MI
Questioned Costs
Person responsible for the corrective action: Nate Talbot, Grant Director, Jill Boston, Payroll Coordinator, and Cindy Szuminski, Finance Manager Corrective action planned: Grant compliance is handled by the Grants Department. They will ensure staff charged 100% to a grant have semi-annual certifica...
Person responsible for the corrective action: Nate Talbot, Grant Director, Jill Boston, Payroll Coordinator, and Cindy Szuminski, Finance Manager Corrective action planned: Grant compliance is handled by the Grants Department. They will ensure staff charged 100% to a grant have semi-annual certifications completed and those partially charged to a grant have documentation to support the percent of time charged to the grant. The Payroll Coordinator will review Payroll Activity Reports to ensure pay items include the proper hourly rate of pay. Where it makes sense, pay items will be updated to include the rate of pay when it differs from an employee’s hourly rate of pay. The Grant Director will also review payroll activity in SMART to ensure charges to grant funds align with the approved grant budgets. Anticipated completion date: June 30, 2026
View Audit 399959
Finding 1210672 (2025-004)
Material Weakness 2025
Hamtramck Public Schools
MI
School Nutrition Programs § 200.305
Person responsible for the corrective action: Jim Larson-Shidler, Interim Superintendent/CFO and Cindy Szuminski, Finance Manager Corrective action planned: Actions taken to avoid future late claims include: • The district has added another authorized Level 3 person who can approve meal reimbursemen...
Person responsible for the corrective action: Jim Larson-Shidler, Interim Superintendent/CFO and Cindy Szuminski, Finance Manager Corrective action planned: Actions taken to avoid future late claims include: • The district has added another authorized Level 3 person who can approve meal reimbursement requests in July 2025. This provides the district a backup approver if one is not available. • A recurring monthly task reminding authorized Level 3 approvers to certify the SNP claim has been set up in our Outlook calendars. Anticipated completion date: July 16, 2025
View Audit 399959
Finding 1210662 (2025-001)
Material Weakness 2025
City of Stover
MO
Reporting Internal Control / Segregation of Duties
Corrective Action: Procedures will be implemented to reflect the modified cash basis of accounting, which is the method used for the budget, so that the City Clerk makes the necessary adjusting journal entries. Proposed completion date: The Board will implement the above procedure immediately.
Corrective Action: Procedures will be implemented to reflect the modified cash basis of accounting, which is the method used for the budget, so that the City Clerk makes the necessary adjusting journal entries. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 399957
Finding 1210605 (2025-001)
Material Weakness 2025
North Arkansas Electric Cooperative, Inc.
AR
Allowable Costs / Cost Principles § 200.403 § 200.404
Federal Program: U.S. Department of Homeland Security - FEMA Assistance Listing Number: 97.036 - Disaster Grants - Public Assistance Passthrough Entity - Arkansas Department of Emergency Management Program Year: 2025 Management concurs with the finding. Corrective Action Planned: 1. Process Improvem...
Federal Program: U.S. Department of Homeland Security - FEMA Assistance Listing Number: 97.036 - Disaster Grants - Public Assistance Passthrough Entity - Arkansas Department of Emergency Management Program Year: 2025 Management concurs with the finding. Corrective Action Planned: 1. Process Improvement: Management has updated its internal grant reimbursement request process. All future reimbursement requests now require a "Duplicate Payment Verification" step, where the preparer must reconcile the current request against the cumulative total of previous requests to ensure no individual transaction is billed twice. 2. Enhanced Oversight: A secondary review by Julie Haney will now explicitly include a cross-reference of payroll periods to the general ledger to confirm the uniqueness of each request. Anticipated Completion Date: The repayment will be initiated by 05/01/2026, and the updated reconciliation procedures have been implemented as of 03/31/2026. Responsible Official: Julie Haney CFO
View Audit 399949
Finding 1210604 (2025-004)
Material Weakness 2025
Cambria Heights School District
PA
School Nutrition Programs Reporting Matching / Level of Effort / Earmarking
FINDING 2025-004 – FINANCIAL REPORTING-DEPARTMENT OF AGRICULTURE-NATIONAL SCHOOL LUNCH PROGRAM - CFDA 10.555-SCHOOL BREAKFAST PROGRAM - CFDA 10.553-CONDITION: The School District did not make the necessary monthly adjustments to the Cafeteria Fund general ledger to properly reconcile all of the bala...
FINDING 2025-004 – FINANCIAL REPORTING-DEPARTMENT OF AGRICULTURE-NATIONAL SCHOOL LUNCH PROGRAM - CFDA 10.555-SCHOOL BREAKFAST PROGRAM - CFDA 10.553-CONDITION: The School District did not make the necessary monthly adjustments to the Cafeteria Fund general ledger to properly reconcile all of the balance sheet, revenue, and expense accounts to the underlying supporting documentation on hand at the School District. Accordingly, the financial position and results of operations for the Cafeteria Fund were stated incorrectly during the 2024-2025 fiscal year. This is a repeat finding (2024-003) from the previous fiscal year.CRITERIA: Prudent internal control over accounting for federal program funds requires non-federal organizations such as the School District to maintain financial records which account for federal funds in such a manner as to be able to properly track the receipt and use of federal funds as stated in Section 2 CFR Part 200 of the Uniform Guidance.RECOMMENDATION: I am recommending that the management of the School District establish written procedures for all accounting functions, but most notably for the function of making the necessary adjustments to the School District’s Cafeteria Fund general ledger in order to properly present the financial position and results of operations of this Fund over the course of the fiscal year. Consideration should be given to either performing this process in-house based on available manpower or contracted to a third-party accounting Firm quarterly or annually independent of the audit process. Management needs to ensure the performance of these procedures monthly in order to ensure its compliance with Section 2 CFR Part 200 of the Uniform Guidance.MANAGEMENT’S CORRECTIVE ACTION PLAN: District management is reviewing its current system of processing the transactions for the Cafeteria Fund to ensure that all necessary adjustments are made on a monthly basis to the balance sheet, revenue, and expense accounts in order for them to properly reflect the financial position and results of operations of this Fund during the course of the fiscal year. The timeframe for completion of this review will occur during the last four months of the 2025-2026 fiscal year to enable the School District to comply with the recordkeeping requirements for federal funds as specified in 2 CFR Part 200 of the Uniform Guidance.
View Audit 399948
Finding 1210601 (2025-005)
Material Weakness 2025
Belmont Abbey College, Inc.
NC
Changes in key personnel at the College caused the audit to be delayed beyond February 28, 2026, making it impossible to timely file the Data Collection Form. Plans to complete the FY2026 audit in the fall of 2026 are in place, which will result in compliance with this requirement.
Changes in key personnel at the College caused the audit to be delayed beyond February 28, 2026, making it impossible to timely file the Data Collection Form. Plans to complete the FY2026 audit in the fall of 2026 are in place, which will result in compliance with this requirement.
View Audit 399947
Finding 1210600 (2025-004)
Material Weakness 2025
Belmont Abbey College, Inc.
NC
Student Financial Aid
Written procedures will be created on or before May 31, 2026, to ensure the timely return of funds to the Department of Education. Such procedures will include coordination with the Registrar’s office related to this process.
Written procedures will be created on or before May 31, 2026, to ensure the timely return of funds to the Department of Education. Such procedures will include coordination with the Registrar’s office related to this process.
View Audit 399947
Finding 1210599 (2025-003)
Material Weakness 2025
Belmont Abbey College, Inc.
NC
Student Financial Aid Reporting
The Financial Aid Office will work closely with the Registrar's office to develop written procedures on or before May 31, 2026, regarding the submission of timely and accurate data regarding student withdrawals.
The Financial Aid Office will work closely with the Registrar's office to develop written procedures on or before May 31, 2026, regarding the submission of timely and accurate data regarding student withdrawals.
View Audit 399947
Finding 1210434 (2025-001)
Material Weakness 2025
Charter Township of Northville
MI
Questioned Costs Material Weakness Reporting § 200.303
Finding Number: 2025-001 Condition: The Township submitted the required reports, but one of the reports submitted did not properly identify the federal expenditures paid during the reporting period. Planned Corrective Action: The Township will implement a reconciliation and review process requiring ...
Finding Number: 2025-001 Condition: The Township submitted the required reports, but one of the reports submitted did not properly identify the federal expenditures paid during the reporting period. Planned Corrective Action: The Township will implement a reconciliation and review process requiring all reported federal expenditures to be verified against the general ledger and supporting documentation prior to submission. In addition, the Township will correct the identified errors and resubmit the report with accurate federal expenditure information. Contact person responsible for corrective action: Wendy Hillman Anticipated Completion Date: 12/31/2026
View Audit 399928
Finding 1210433 (2025-001)
Material Weakness 2025
Licking County Coalition for Housing, Inc.
OH
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs
Recommendation: We recommend that management re-evaluate its policies and procedures to ensure an appropriate member of management is in place to review all expenditures charged to federal awards, as well obtaining the approval of the federal agency when changes are made that would impact funding an...
Recommendation: We recommend that management re-evaluate its policies and procedures to ensure an appropriate member of management is in place to review all expenditures charged to federal awards, as well obtaining the approval of the federal agency when changes are made that would impact funding and or amounts charged to the federal program. Action Taken: Management has implemented revised policies and procedures in place to strengthen the controls over activities allowed and unallowed and allowable costs to reduce the risk of inaccurate, unallowable, or wrongly allocated expenses charged to the federal program.
View Audit 399926
Finding 1210432 (2025-002)
Material Weakness 2025
Canyon County, Idaho
ID
Procurement, Suspension & Debarment § 200.212 § 200.318 § 200.326
Finding: 2025-002 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number(s): 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: Non-Federal entities other than states, including those operating federal programs as subrecipients of sta...
Finding: 2025-002 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number(s): 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: Non-Federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. 2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.2096 outlines the requirements the Non-Federal entity verify vendors for which it plans to enter into a covered transaction are not debarred, suspended, or otherwise excluded. It was noted that while the County does have a purchasing policy, elements as required by Uniform Guidance are absent from the policy. In addition, we noted the County did not retain the supporting documentation indicating they had verified vendors they were entering into covered transactions with were neither suspended nor debarred. While our testing noted no instances of noncompliance, the absence of internal controls over compliance as it relates to having a Uniform Guidance compliant policy, could lead the County to enter into covered transactions that are not compliant with federal regulations. Responsible Individuals: Kyle Wilmot, Canyon County Controller. Corrective Action Plan: Members of the audit office will review each vendor in the SAM.gov database to ensure that they are not suspended, debarred or otherwise excluded. The search of these entity(s) will then be saved to the shared drive for the upcoming ACFR season and the supervisor will be notified of the search to ensure that the files have been properly saved. Anticipated Completion Date: Canyon County will complete the corrective actions for the September 30, 2026, reporting period.
View Audit 399925
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