Corrective Action Plans

Finding 1205313 (2025-003)

Material Weakness 2025

County of Shasta

CA

Reporting

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County implement procedures to ensure timely reconciliation and reporting of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the ...

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County implement procedures to ensure timely reconciliation and reporting of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review all potential claimable costs without a project code and produce journal entries to move the funds on a quarterly basis rather than cumulatively at the end of the year. Name(s) of the contact person(s) responsible for corrective action: Erin Bertain, Deputy County Executive Officer Planned completion date for corrective action plan: The initial journal entries will be completed by April 30, 2026, and quarterly thereafter within 30 days of the end of each quarter.

View Audit 397022

Finding 1205312 (2025-002)

Material Weakness 2025

Franklin County, North Carolina

NC

Eligibility Questioned Costs Material Weakness

Finding: 2025-2 Name of contact person: Amanda Murphy, Economic Programs Administrator Corrective Action: Corrections to the proper verifications, documentation or computation, income and policy findings have been completed. Supervisors have reviewed with individual staff the errors along with condu...

Finding: 2025-2 Name of contact person: Amanda Murphy, Economic Programs Administrator Corrective Action: Corrections to the proper verifications, documentation or computation, income and policy findings have been completed. Supervisors have reviewed with individual staff the errors along with conducting collective unit training on correct policy and keying procedures to ensure future accuracy. The Medicaid Supervisors. Lead Workers, and Quality Assurance team will continue to conduct monthly second party reviews as well as monthly policy/system training to improve quality in all areas. Proposed Completion Date: June 2026

View Audit 397021

Finding 1205311 (2025-006)

Material Weakness 2025

Town of Beverly, West Virginia

WV

Equipment & Real Property Management Internal Control / Segregation of Duties

MANAGEMENT HAS STATED THAT THEY WILL CREATE A COMPLETE DETAILED LISTING OF ALL CAPITAL ASSETS AND DEPRECIATION SCHEDULE; HOWEVER, RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO ALLOW MANAGEMENT TO COMPARE IT TO EXISTING INFORMATION IN THE ACCOUNTING RECORDS.

View Audit 397020

Finding 1205310 (2025-002)

Material Weakness 2025

Regional School Unit #4

ME

Internal Control / Segregation of Duties

Management Response/Corrective Action Plan: RSU4 acknowledges the finding regarding internal controls over the removal of students from Title I graduation rate cohorts. Although supporting documentation has been maintained, the process has relied on informal procedures. RSU4 has implemented the foll...

Management Response/Corrective Action Plan: RSU4 acknowledges the finding regarding internal controls over the removal of students from Title I graduation rate cohorts. Although supporting documentation has been maintained, the process has relied on informal procedures. RSU4 has implemented the following controls to ensure compliance with Title I requirements since informal recommendations from the audit team in September of FY26: Utilize a uniform checklist and maintain a centralized cohort removal log documenting the reason for removal, supporting documentation received, and approval dates. Require building-level verification followed by quarterly documented review and written approval by the Director of Curriculum/Instruction (or designee) prior to final removal from the cohort. The Director of Curriculum/Instruction will oversee implementation in coordination with building administrators.

View Audit 397019

Finding 1205309 (2025-003)

Material Weakness 2025

Hra of Bemidji Minnesota

MN

Allowable Costs / Cost Principles HUD Housing Programs

Contact Person Stacy Grosse, Executive Director Corrective Action Plan The Authority will implement controls to make sure there is additional required documentation before any action for payment. Planned Completion Date for CAP Fiscal year beginning July 1, 2025

View Audit 397015

Finding 1205307 (2025-002)

Material Weakness 2025

Hra of Bemidji Minnesota

MN

Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs

Contact Person Stacy Grosse, Executive Director Corrective Action Plan The Authority is implementing a checklist and will continue random monthly file audits to be completed and documented by the Executive Director. Planned Completion Date for CAP Fiscal year beginning July 1, 2025.

View Audit 397015

Finding 1205305 (2025-002)

Material Weakness 2025

County of Luzerne, Pennsylvania

PA

Questioned Costs Subrecipient Monitoring Reporting

Condition: The Program's Single Audit and reporting package was delayed for the year ended June 30, 2024 beyond the nine-month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Criteria: Pursuant to the provisions of the Uniform Guida...

Condition: The Program's Single Audit and reporting package was delayed for the year ended June 30, 2024 beyond the nine-month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Root Cause Analysis: The audit for the period ending June 30, 2024 was started in January 2025 and was completed and submitted in June 2025. In accordance with Uniform Guidance, the deadline is March 31st annually to have the audit completed and submitted. To meet this deadline, the year-end close and audit process needs to begin at least two months sooner to achieve this deadline. To address finding 2024-002, we began the audit in October 2025, one month ahead of schedule. Planned Corrective Action Steps: 1. Annually, begin the year-end close in September and start the audit in October. Responsible Party: MHDS Fiscal Director and MHDS Fiscal Unit Timeline for Completion: 1. Action Step #1 – September-November 2026

View Audit 397008

Finding 1205303 (2025-005)

Material Weakness 2025

Intecare, INC

IN

Reporting Significant Deficiency

Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: We recommend that reports are prepared and reviewed by separate individuals and that the data gathered to prepare the report is saved with a final copy of it demonstrating the layers of approval in place...

Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: We recommend that reports are prepared and reviewed by separate individuals and that the data gathered to prepare the report is saved with a final copy of it demonstrating the layers of approval in place. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The system used to document completion of processes will be updated to make it more clear who has completed reviews and when. Data for reports will be saved upon completion of reports so it can be referenced later. Reports such as SF-425’s will be signed to indicate they have been reviewed. Name(s) of the contact person(s) responsible for corrective action: Noah Masson Planned completion date for corrective action plan: 3/31/2026

View Audit 396999

Finding 1205301 (2025-004)

Material Weakness 2025

Intecare, INC

IN

Procurement, Suspension & Debarment

Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should develop a comprehensive procurement policy that complies with the federal regulations and that the Organization should enhance controls to ensure an adequate process is in place t...

Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should develop a comprehensive procurement policy that complies with the federal regulations and that the Organization should enhance controls to ensure an adequate process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procurement policy was updated in March of 2025 after last year’s audit. Will continue to follow this policy and ensure SAM.gov checks are completed and saved for documentation purposes. Name(s) of the contact person(s) responsible for corrective action: Noah Masson Planned completion date for corrective action plan: 3/1/2025

View Audit 396999

Finding 1205299 (2025-003)

Material Weakness 2025

Intecare, INC

IN

Questioned Costs Eligibility Significant Deficiency

Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should enhance the design and controls to ensure that an exit date cannot be assigned to a veteran unless proper due diligence is achieved in accordance with their policies and procedure...

Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should enhance the design and controls to ensure that an exit date cannot be assigned to a veteran unless proper due diligence is achieved in accordance with their policies and procedures Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Retraining of managers that exit approval does not happen till 3 documented attempts are in HMIS record. Name(s) of the contact person(s) responsible for corrective action: Eleni Clark Planned completion date for corrective action plan: 3/31/2026

View Audit 396999

Finding 1205297 (2025-002)

Material Weakness 2025

Intecare, INC

IN

Cash Management

Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should design controls to ensure the draw down requests and related support are formally reviewed and approved by the Finance Director before submitting the request to the awarding agenc...

Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should design controls to ensure the draw down requests and related support are formally reviewed and approved by the Finance Director before submitting the request to the awarding agency and that the support is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the audit period, drawdown requests were accelerated in response to communications indicating potential limitations in access to the federal funding portal. While all expenditures were supported by underlying accounting records and program activity, formal pre-submission review and documentation procedures were not consistently applied. Moving forward, the Organization will implement a control requiring that all drawdown requests be supported by documented expenditures and formally reviewed and approved by the Finance Director prior to submission. Drawdowns will continue to be performed on a reimbursement basis (in arrears), ensuring alignment with recorded program expenses, and all supporting documentation will be retained and reconciled to the general ledger to ensure completeness and compliance. Name(s) of the contact person(s) responsible for corrective action: Noah Masson Planned completion date for corrective action plan: 3/31/2026

View Audit 396999

Finding 1205295 (2025-001)

Material Weakness 2025

Intecare, INC

IN

Allowable Costs / Cost Principles Cash Management

Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should design controls to ensure the draw down requests and related support are formally reviewed and approved by the Finance Director before submitting the request to the awarding agenc...

Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should design controls to ensure the draw down requests and related support are formally reviewed and approved by the Finance Director before submitting the request to the awarding agency and that the support is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands that guidance received during the grant period for utilizing the de minimis method indicated that a modified total direct cost rate of up to 15% (capped at 10% of the total grant) may be allowable under the program; however, based on the audit interpretation, the Organization acknowledges that a modified total direct cost rate of 10% under federal guidelines may be applicable. Accordingly, the Organization will align with the applicable de minimis requirements and will obtain and retain clear documentation supporting the approved modified total direct cost rate for the program. Name(s) of the contact person(s) responsible for corrective action: Noah Masson Planned completion date for corrective action plan: 4/30/2026

View Audit 396999

Finding 1205293 (2025-001)

Material Weakness 2025

Edward Romero Terrace

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Edward Romero Terrace respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit...

Oversight Agency for Audit, Edward Romero Terrace respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: October 1, 2024 through September 30, 2025 The finding from the September 30, 2025 schedule of findings and questioned costs is discussed below.The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that all required tenant eligibility steps are performed in accordance with HUD regulations and to ensure that all documentation related to tenants is properly executed and maintained. Action Taken: Staff training has been provided with additional HUD training inclusive of eligibility requirements and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835- 9200. Sincerely yours, Irene Phillips CFO

View Audit 396995

Finding 1205292 (2025-005)

Material Weakness 2025

Belcourt Public School District #7

ND

Procurement, Suspension & Debarment § 200.317 § 200.327

Contact Person: Duane Poitra, Business Manager Corrective Action Plan: To ensure compliance with applicable federal purchasing regulations, purchasing agents will be trained by business office staff on the micro-purchase threshold requirements in 2 CFR Part 200. Internal controls will be established...

Contact Person: Duane Poitra, Business Manager Corrective Action Plan: To ensure compliance with applicable federal purchasing regulations, purchasing agents will be trained by business office staff on the micro-purchase threshold requirements in 2 CFR Part 200. Internal controls will be established for purchases over $10,000, competitive bidding, such as sealed bids, quotes, or competitive proposals, will be acquired by purchasing agents as required by the Uniform Guidance (2 CFR Part 200). The designated purchasing agent will follow these rules, and all federal funding purchases exceeding $10,000 will require approval from the Superintendent and Business Manager to ensure compliance. Anticipated Completion Date: Fiscal Year 2025-2026

View Audit 396993

Finding 1205290 (2025-004)

Material Weakness 2025

Belcourt Public School District #7

ND

Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment § 200.311 § 200.313

Contact Person: Duane Poitra, Business Manager Corrective Action Plan: The purchasing agent acquired verification that American Rescue Plan – Elementary and Secondary School Emergency Relief (ESSER III) may be used for IDEA B allowable special education purchases. Moving forward, prior approval will...

Contact Person: Duane Poitra, Business Manager Corrective Action Plan: The purchasing agent acquired verification that American Rescue Plan – Elementary and Secondary School Emergency Relief (ESSER III) may be used for IDEA B allowable special education purchases. Moving forward, prior approval will be acquired by District purchasing agents on the ND DPI Capital Expenditure Prior Approval For Use of Federal Funding form before capital purchase is made using federal funding. Anticipated Completion Date: Fiscal Year 2025-2026

View Audit 396993

Finding 1205287 (2025-003)

Material Weakness 2025

Belcourt Public School District #7

ND

Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment

Contact Person: Duane Poitra, Business Manager Corrective Action Plan: We will resolve these issues and ensure full compliance by training purchasing agents and business office staff to properly document federally funded purchase order expenditures, maintain supporting invoices, and verify that vend...

Contact Person: Duane Poitra, Business Manager Corrective Action Plan: We will resolve these issues and ensure full compliance by training purchasing agents and business office staff to properly document federally funded purchase order expenditures, maintain supporting invoices, and verify that vendor quotes reflect competitive market rates. Purchasing agents and approving administrators will also ensure staff travel requests are electronically filed; all related documentation for all related expenses will be collected. Additional training will be provided to relevant staff on federal expenditure guidelines to prevent future issues. These corrective actions will mitigate the risk of non-compliance and ensure that expenditures are reasonable and necessary for the federal award. Anticipated Completion Date: Fiscal Year 2025-2026

View Audit 396993

Finding 1205284 (2025-001)

Material Weakness 2025

School District of Wisconsin Dells

WI

Cash Management Reporting Internal Control / Segregation of Duties

Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correctly record interfund activity. Plan: The District will implement internal controls to properly record interfund balances on a timely basis prior to audit fieldwork. Anticipated Date of Completi...

Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correctly record interfund activity. Plan: The District will implement internal controls to properly record interfund balances on a timely basis prior to audit fieldwork. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: John Belter, Business Manager Management Response: The District will implement internal controls to properly record interfund balances on a timely basis prior to audit fieldwork.

View Audit 396992

Finding 1205283 (2025-002)

Material Weakness 2025

School District of Wisconsin Dells

WI

Cash Management Reporting

Condition: The District did not timely report the quarterly submissions. Plan: The District acknowledges its lack of timeliness for the quarterly reports and will continue to review its procedures for submitting the quarterly financial submissions to ensure that they are submitted to the SBS Medicai...

Condition: The District did not timely report the quarterly submissions. Plan: The District acknowledges its lack of timeliness for the quarterly reports and will continue to review its procedures for submitting the quarterly financial submissions to ensure that they are submitted to the SBS Medicaid System in a timely manner. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: John Belter, Business Manager Management Response: The District acknowledges its lack of timeliness for the quarterly reports and will continue to review its procedures for submitting the quarterly financial submissions to ensure they are submitted to the SBS Medicaid System in a timely manner.

View Audit 396992

Finding 1205282 (2025-003)

Material Weakness 2025

School District of Wisconsin Dells

WI

Cash Management School Nutrition Programs

Condition: The District's supporting documentation for any students who filled out an online application was not properly maintained. Plan: The District will print and save copies of all online applications to enhance record retention. Anticipated Date of Completion: The District will correct this f...

Condition: The District's supporting documentation for any students who filled out an online application was not properly maintained. Plan: The District will print and save copies of all online applications to enhance record retention. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: John Belter, Business Manager Management Response: The District acknowledges the lack of supporting documentation for those students who completed online applications. The online applications did not transfer when the District rolled their systems and we no longer have access to the old system in which they were stored. The District notes this and will work to correct it in the future.

View Audit 396992

Finding 1205277 (2025-003)

Material Weakness 2025

Zane Trace Local School District

OH

Equipment & Real Property Management § 200.1 § 200.313

The District will monitor the equipment purchased with federal fund to make sure they are recorded and tracked properly.

View Audit 396991

Finding 1205276 (2025-002)

Material Weakness 2025

Zane Trace Local School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management

The District will work with the contractors to get the proper payroll records to meet the prevailing wage requirements agreed upon in the contract.

View Audit 396991

Finding 1205275 (2025-007)

Material Weakness 2025

Roof Above, Inc.

NC

Questioned Costs Subrecipient Monitoring Reporting

Corrective Action Plan Reporting Finding 2025-007 Roof Above will ensure the review of all grant invoices is documented through the signature of the reviewer on the grant cover sheet. Roof Above will institute a policy that grant invoices will not be submitted without the corresponding review signat...

Corrective Action Plan Reporting Finding 2025-007 Roof Above will ensure the review of all grant invoices is documented through the signature of the reviewer on the grant cover sheet. Roof Above will institute a policy that grant invoices will not be submitted without the corresponding review signature. Contact person responsible for corrective action: Tonya Frye, Chief Financial Officer Anticipated completion date: September 30, 2026

View Audit 396990

Finding 1205272 (2025-006)

Material Weakness 2025

Roof Above, Inc.

NC

Procurement, Suspension & Debarment § 200.318 § 200.327

Corrective Action Plan Procurement Finding 2025-006 Roof Above will update the procurement policy to comply with Uniform Grant Guidance to include updated threshold criteria, publicizing bids, and checking for suspension and debarment of contractors. Roof Above will also update the corresponding pro...

Corrective Action Plan Procurement Finding 2025-006 Roof Above will update the procurement policy to comply with Uniform Grant Guidance to include updated threshold criteria, publicizing bids, and checking for suspension and debarment of contractors. Roof Above will also update the corresponding procurement checklist to align with updated policy. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: June 30, 2026

View Audit 396990

Finding 1205269 (2025-005)

Material Weakness 2025

Roof Above, Inc.

NC

Allowable Costs / Cost Principles Questioned Costs

Corrective Action Plan Allowable Costs and Activities – Finding 2025-005 Roof Above will ensure payroll expenses will be allocated based on the allocation policy and job responsibilities of those working on the program. Allocations will be reviewed quarterly and reflected in the payroll system. Cont...

Corrective Action Plan Allowable Costs and Activities – Finding 2025-005 Roof Above will ensure payroll expenses will be allocated based on the allocation policy and job responsibilities of those working on the program. Allocations will be reviewed quarterly and reflected in the payroll system. Contact person responsible for corrective action: Tonya Frye, Chief Financial Officer Anticipated completion date: June 30, 2026

View Audit 396990

Finding 1205266 (2025-004)

Material Weakness 2025

Roof Above, Inc.

NC

Allowable Costs / Cost Principles Questioned Costs

Corrective Action Plan Allowable Costs and Activities – Finding 2025-004 Roof Above will ensure administrative payroll expenses will be allocated based on the allocation policy and job responsibilities of those working on the program. Allocations will be reviewed quarterly and reflected in the payro...

Corrective Action Plan Allowable Costs and Activities – Finding 2025-004 Roof Above will ensure administrative payroll expenses will be allocated based on the allocation policy and job responsibilities of those working on the program. Allocations will be reviewed quarterly and reflected in the payroll system. Contact person responsible for corrective action: Tonya Frye, Chief Financial Officer Anticipated completion date: June 30, 2026

View Audit 396990

Corrective Action Plans

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