Corrective Action Plans

Finding 1177706 (2024-002)

Material Weakness 2024

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.415

The School District will review established internal controls and procedures with pertinent staff to ensure all are being followed. Expenditures related to the grant will be reviewed by personnel in charge of the grant to ensure proper approvals are maintained.

View Audit 391130

Finding 1177701 (2024-003)

Material Weakness 2024

Burke County Board of Education

GA

Equipment & Real Property Management Reporting § 200.303 § 200.313

The Finance Director updated property records for one asset to include the FAIN number as required. The Superintendent and Finance Director will coordinate with Principals and Directors to ensure that all equipment is accounted for by conducting and certifying a complete physical inventory at least ...

The Finance Director updated property records for one asset to include the FAIN number as required. The Superintendent and Finance Director will coordinate with Principals and Directors to ensure that all equipment is accounted for by conducting and certifying a complete physical inventory at least once every two years. A written explanation and report to the central office will be required for missing items. Prior to moving items, a transfer form must be signed by both the sending and receiving parties, and the inventory system will be updated to reflect the transfer. Any items being disposed of or surplused must also be marked as such in the system. If items are sold, a record of sale and deposit of funds should be maintained. Training for Principals, directors, and others will be provided as needed.

View Audit 391130

Finding 1177697 (2024-001)

Material Weakness 2024

Burke County Board of Education

GA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.318 § 200.320 § 200.403

The School District will review established internal controls and procedures with pertinent staff to ensure all are being followed. Expenditures related to the grant will be reviewed by the Director in charge of the grant to ensure proper approvals are maintained and packing slips are submitted with...

The School District will review established internal controls and procedures with pertinent staff to ensure all are being followed. Expenditures related to the grant will be reviewed by the Director in charge of the grant to ensure proper approvals are maintained and packing slips are submitted with the invoice for payment. In the event a packing slip is not received, a note will be included to indicate such. All journal entries related to the grant will be submitted by the Finance Director to the Director in charge of the grant for approval. The School District will review established internal controls and procedures with pertinent staff to ensure all are being followed. Procurement transactions related to the grant will be reviewed by the Director in charge of the grant to ensure proper supervisor review and approvals are maintained. The Director in charge of the grant will review and update the current procedures to ensure that the required procurement methods are properly identified and followed and that required procurement documentation is properly identified, safeguarded, and retained.

View Audit 391130

Finding 1177694 (2024-001)

Material Weakness 2024

Talmud Torah Darkei Avos - Monsey

NY

Internal Control / Segregation of Duties Reporting School Nutrition Programs

Talmud Torah Darkei Avos-Monsey respectfully submits the following corrective action plan for the year ended August 31, 2024. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: September 01, 2023 - August 31, 2024 The finding from the August 31, 2024 sched...

Talmud Torah Darkei Avos-Monsey respectfully submits the following corrective action plan for the year ended August 31, 2024. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: September 01, 2023 - August 31, 2024 The finding from the August 31, 2024 schedule of findings and questioned costs is discussed below. Finding 2024-001: Federal Awards Program Audit U.S. Department of Agriculture Child Nutrition Cluster Programs Deficiency: See Finding 2024-001 Recommendation: The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 05/31/2026 Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end August 31, 2025. Mr. Yaakov Rotenberg, food service director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-371-2476. Contact Person Responsible for Corrective Action: Yaakov Rotenberg, Food Service Director

View Audit 391115

Finding 1177682 (2024-015)

Material Weakness 2024

Southeast New Mexico College

NM

Student Financial Aid Reporting Significant Deficiency § 200.512

Recommendation The College should continue to work with the accounting department and accounting systems to assist its auditor to catch up its financial reporting and records to allow for the completion of future audits. Corrective Action Unfortunately, due to the untimely completion and release of ...

Recommendation The College should continue to work with the accounting department and accounting systems to assist its auditor to catch up its financial reporting and records to allow for the completion of future audits. Corrective Action Unfortunately, due to the untimely completion and release of the June 30, 2023 audit report (released on August 8, 2025 - over two years after the end of the June 30, 2023 fiscal year audit), the College did not have the opportunity to review and begin a timely process of addressing a majority of the audit findings until well after the end of the audit period. While the College is committed to corrective action, the delayed delivery of the June 30, 2023 audit limited the ability to implement corrective measures earlier. The College is working proactively to ensure that these issues are resolved going forward. It is important to note that Southeast New Mexico College was a newly established independent community college, having formally separated from New Mexico State University (NMSU) as of April 2022. During this transition period, many administrative processes, including federal grant compliance procedures, were in the process of being developed, transitioned, and implemented independently from NMSU systems. As a result, certain policies, procedures, and documentation processes were not yet fully established or operational at the time of the audit. To ensure timely future submissions, the following corrective actions have been implemented. Revised Timeline and Calendar Controls: • A compliance calendar has been developed and integrated into the Business Office workflow to monitor federal reporting deadlines, including the DCF due date. This calendar includes reminder notifications at 90, 60 and 30 days before the March deadline. Internal Review Process: • A designated compliance officer or fiscal services staff member has been assigned responsibility for tracking the DCF submission process and coordinating with the external auditors to ensure timely receipt of the final audit. Audit Planning Coordination: • Annual audit planning meetings now include a discussion of reporting deadlines, and the contract with the external audit firm will include a clause requiring delivery of the final audit in a timeframe that supports compliance with federal submission timelines. Training and Awareness: • Relevant staff will have completed training in Uniform Guidance reporting requirements, including DCF submission procedures and deadlines to ensure full understanding of the importance of timely compliance. Due of Completion: August 31, 2025 Responsible Party(ies) Vice President for Business and Finance (or appropriate official), Dean of Business and Finance, Director of Finance, Accounts Receivable Coordinator, Business Office Manager

View Audit 391086

Finding 1177681 (2024-013)

Material Weakness 2024

Southeast New Mexico College

NM

Procurement, Suspension & Debarment § 200.303 § 200.318

Recommendation We recommend the College develop and implement adequate policies and procedures to ensure charging of expenses for allowability are based off approved amounts. Corrective Action Unfortunately, due to the untimely completion and release of the June 30, 2023 audit report (released on Au...

Recommendation We recommend the College develop and implement adequate policies and procedures to ensure charging of expenses for allowability are based off approved amounts. Corrective Action Unfortunately, due to the untimely completion and release of the June 30, 2023 audit report (released on August 8, 2025 - over two years after the end of the June 30, 2023 fiscal year audit), the College did not have the opportunity to review and begin a timely process of addressing a majority of the audit findings until well after the end of the audit period. While the College is committed to corrective action, the delayed delivery of the June 30, 2023 audit limited the ability to implement corrective measures earlier. The College is working proactively to ensure that these issues are resolved going forward. It is important to note that Southeast New Mexico College was a newly established independent community college, having formally separated from New Mexico State University (NMSU) as of April 2022. During this transition period, many administrative processes, including federal grant compliance procedures, were in the process of being developed, transitioned, and implemented independently from NMSU systems. As a result, certain policies, procedures, and documentation processes were not yet fully established or operational at the time of the audit. Corrective Action Taken / Planned: Policy and Procedure Development The institution will revise or develop written policies and procedures to ensure compliance with 2 CFR §200.430. The revised procedures will include: • Detailed requirements for supporting documentation for payroll costs. • Clear guidance on time and effort reporting. • Procedures for periodic payroll reconciliation between payroll records and grant charges. Staff Training Training will be provided for payroll, grants accounting, and department personnel involved in charging payroll costs to federal awards to ensure understanding and compliance with the new procedures. Payroll Reconciliation A process will be established to reconcile payroll charges to the grant with actual payroll records at least quarterly, with reviews and approvals documented. Effort Certification Employees whose salaries are charged to federal grants will be required to complete effort certifications, which will be reviewed and retained per federal guidelines. Monitoring and Review Grant accounting and payroll offices will implement an annual review process to ensure continued compliance and address any gaps or errors identified. Due Date of Completion: August 31, 2025 Responsible Part(ies) Vice President for Business and Finance (or appropriate official), Dean of Business and Finance, Restricted Funds Manager, Payroll Manager

View Audit 391086

Finding 1177678 (2024-014)

Material Weakness 2024

Southeast New Mexico College

NM

Student Financial Aid

Recommendation We recommend the College strengthen controls to ensure future FISAP reports are submitted timely. Management Response Corrective Action To ensure timely submission of the Fiscal Operations Report and Application to Participate (FISAP) in future reporting cycles, the College will imple...

Recommendation We recommend the College strengthen controls to ensure future FISAP reports are submitted timely. Management Response Corrective Action To ensure timely submission of the Fiscal Operations Report and Application to Participate (FISAP) in future reporting cycles, the College will implement the following corrective measures: 1) Establish a Regulatory Compliance Calendar a. A centralized compliance calendar will be developed and maintained by the Business Office in coordination with Financial Aid. The calendar will include all federal and state reporting deadlines, including the FISAP, with automated reminders set at 90, 60, and 30 days prior to each deadline. 2) Formal Assignment of Responsibility a. The Director of Financial Aid will be designated as the primary responsible party for preparation and submission of the FISAP. A secondary backup (Controller or Business Office designee) will be assigned to ensure continuity and oversight. 3) Written Procedures Update a. The Financial Aid Procedures Manual will be updated to include documented steps, internal timelines, required data sources, reconciliation processes, and final submission verification procedures for FISAP completion. 4) Supervisory Review and Certification a. Prior to submission, the Vice President for Business and Finance will receive written confirmation of completion and submission to ensure executive level oversight. 5) Cross-Training a. Annual cross training between Financial Aid and Business Office staff will be conducted to strengthen institutional knowledge and reduce dependency on a single individual. Implementation Timeline: Compliance calendar implemented within 30 days Written procedures updated within 60 days Cross training completed prior to next FISAP cycle Executive review process effective immediately Monitoring Timely submission will be verified annually and documented as part of the College’s internal controls review process. Due of Completion: July 1, 2026 Responsible Party(ies) Vice President for Business and Finance, Dean of Student Affairs

View Audit 391086

Finding 1177674 (2024-012)

Material Weakness 2024

Southeast New Mexico College

NM

Allowable Costs / Cost Principles § 200.303 § 200.430

Recommendation We recommend the College develop and implement adequate policies and procedures to ensure charging of expenses for allowability are based off approved amounts. Corrective Action Unfortunately, due to the untimely completion and release of the June 30, 2023 audit report (released on Au...

Recommendation We recommend the College develop and implement adequate policies and procedures to ensure charging of expenses for allowability are based off approved amounts. Corrective Action Unfortunately, due to the untimely completion and release of the June 30, 2023 audit report (released on August 8, 2025 - over two years after the end of the June 30, 2023 fiscal year audit), the College did not have the opportunity to review and begin a timely process of addressing a majority of the audit findings until well after the end of the audit period. While the College is committed to corrective action, the delayed delivery of the June 30, 2023 audit limited the ability to implement corrective measures earlier. The College is working proactively to ensure that these issues are resolved going forward. It is important to note that Southeast New Mexico College was a newly established independent community college, having formally separated from New Mexico State University (NMSU) as of April 2022. During this transition period, many administrative processes, including federal grant compliance procedures, were in the process of being developed, transitioned, and implemented independently from NMSU systems. As a result, certain policies, procedures, and documentation processes were not yet fully established or operational at the time of the audit. Corrective Action Taken / Planned: Policy and Procedure Development The institution will revise or develop written policies and procedures to ensure compliance with 2 CFR §200.430. The revised procedures will include: • Detailed requirements for supporting documentation for payroll costs. • Clear guidance on time and effort reporting. • Procedures for periodic payroll reconciliation between payroll records and grant charges. Staff Training Training will be provided for payroll, grants accounting, and department personnel involved in charging payroll costs to federal awards to ensure understanding and compliance with the new procedures. Payroll Reconciliation A process will be established to reconcile payroll charges to the grant with actual payroll records at least quarterly, with reviews and approvals documented. Effort Certification Employees whose salaries are charged to federal grants will be required to complete effort certifications, which will be reviewed and retained per federal guidelines. Monitoring and Review Grant accounting and payroll offices will implement an annual review process to ensure continued compliance and address any gaps or errors identified. Due Date of Completion: August 31, 2025 Responsible Part(ies) Vice President for Business and Finance (or appropriate official), Dean of Business and Finance, Restricted Funds Manager, Payroll Manager

View Audit 391086

Finding 1177673 (2024-011)

Material Weakness 2024

Southeast New Mexico College

NM

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Significant Deficiency § 200.302 § 200.305

Recommendation We recommend the College establish the required written procedures for federal monies and have them available to all personnel who work with federal programs Management Response Corrective Action Unfortunately, due to the untimely completion and release of the June 30, 2023 audit repo...

Recommendation We recommend the College establish the required written procedures for federal monies and have them available to all personnel who work with federal programs Management Response Corrective Action Unfortunately, due to the untimely completion and release of the June 30, 2023 audit report (released on August 8, 2025 - over two years after the end of the June 30, 2023 fiscal year audit), the College did not have the opportunity to review and begin a timely process of addressing a majority of the audit findings until well after the end of the audit period. While the College is committed to corrective action, the delayed delivery of the June 30, 2023 audit limited the ability to implement corrective measures earlier. The College is working proactively to ensure that these issues are resolved going forward. It is important to note that Southeast New Mexico College was a newly established independent community college, having formally separated from New Mexico State University (NMSU) as of April 2022. During this transition period, many administrative processes, including federal grant compliance procedures, were in the process of being developed, transitioned, and implemented independently from NMSU systems. As a result, certain policies, procedures, and documentation processes were not yet fully established or operational at the time of the audit. Corrective Action Taken / Planned: Policy Development • The institution will develop comprehensive written policies and procedures to address compliance requirements related to 2 CFR 200, Subparts D and E of the Uniform Guidance and approved by institutional leadership by July 31, 2025. Policy Review and Approval • Draft policies will be reviewed by VP of Business and Finance and approved by institutional leadership by August 31, 2025. Training • Relevant personnel will be trained on the new policies and procedures to ensure consistent understanding and compliance. Implementation • The institution will fully implement the new procedures by August 31, 2025, and will ensure all departments involved with federal awards are following them. Ongoing Review: • Policies and procedures will be reviewed annually, and updates will be made as necessary to ensure continued compliance with federal regulations. Date of Completion: August 31, 2025 Responsible Parties Vice President for Business and Finance (or appropriate official), Dean of Business and Finance, Director of Finance, Restricted Funds Manager

View Audit 391086

Finding 1177663 (2024-003)

Material Weakness 2024

Lake County, Colorado

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

2024-003: Noncompliance and Material Weakness in Internal Controls Over the Reporting Requirement Federal Assistance Listing Number(s): 21.027, 21.032 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) and Local Assistance and Tribal Consistency Fund Federal Award Year: 2022-20...

2024-003: Noncompliance and Material Weakness in Internal Controls Over the Reporting Requirement Federal Assistance Listing Number(s): 21.027, 21.032 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) and Local Assistance and Tribal Consistency Fund Federal Award Year: 2022-2023 Name of Federal Agency: U.S. Department of Treasury Name of pass-through entity: Direct, Colorado Department of Local Affairs, and various COVID-19 Program: Yes Federal Program: Coronavirus State and Local Fiscal Recovery Funds and Local Assistance and Tribal Consistency Fund Problem: Several required quarterly and one annual grant reports were not submitted by the required deadlines, resulting in noncompliance with grant program requirements and indicating deficiencies in internal controls over reporting in accordance with 2 CFR 200.303. Actions Steps: Creation of a Lake County Grant Policy establishing standardized processes for the application, administration, tracking, and reporting of federally awarded funds to address internal control requirements under 2 CFR 200. This framework is also applied to all other grant funding sources (federal, state, and private) to ensure consistency and oversight. Status: New Lake County Financial Policies and Procedures, including grant application, management, tracking, and reporting requirements, were adopted in 2025. These policies strengthen internal controls, support ongoing compliance with 2 CFR 200, and provide continuous managerial oversight of awarded funds. Dates: January 2025 Goal: To accurately and reliably manage and report on all granted funds awarded to Lake County Government.

View Audit 391078

Finding 1177658 (2024-002)

Material Weakness 2024

Lake County, Colorado

CO

Reporting Subrecipient Monitoring

Correction Action Plan: 2024-002: Material Weakness in Internal Controls over the Schedule of Federal Awards and Grants Management Federal Assistance Listing Number(s): 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Federal Award Year: 2022-2023 Name of Federal Agenc...

Correction Action Plan: 2024-002: Material Weakness in Internal Controls over the Schedule of Federal Awards and Grants Management Federal Assistance Listing Number(s): 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Federal Award Year: 2022-2023 Name of Federal Agency: U.S. Department of Treasury Name of pass-through entity: Direct, Colorado Department of Local Affairs, and various COVID-19 Program: Yes Problem: Several material adjustments were identified related to federal awards expended during 2024, indicating that amounts reported on the County’s Schedule of Expenditures of Federal Awards (SEFA) were not accurately stated. Actions Steps: Creation of a Lake County Grant Policy that provides standardized processes and procedures for applying, obtaining, managing and reporting of federally awarded funding. This process also is being used to manage and control all other funding sources (grants, private, state, etc.). Status: New Lake County Financial Policies and Procedures to include grants application, management and tracking were adopted in 2025. These allow for continuous improvement and managerial oversight for granted funds awarded (Federal, state and privately sourced funds). Dates: January 2025 Goal: To accurately and reliably manage and report on all granted funds awarded to Lake County Government.

View Audit 391078

Finding 1177654 (2024-001)

Material Weakness 2024

City of Vermilion

OH

Subrecipient Monitoring Reporting § 200.414 § 200.502 § 200.510

We have developed a communication procedure that any such project documents that are provided to the City of Vermilion Service Department or City Engineer reflecting revenue and/or expenditures related to work conducted in the City of Vermilion will be promptly provided to the Finance Office for any...

We have developed a communication procedure that any such project documents that are provided to the City of Vermilion Service Department or City Engineer reflecting revenue and/or expenditures related to work conducted in the City of Vermilion will be promptly provided to the Finance Office for any transaction recording required to have the dollars accurately reflected on our financial statements. This would include road work, water, waste water, storm water or other future project areas that may be included. Once received in the Finance Department, the funding status will be verified to determine if federally sourced. All federally sourced projects will be promptly recorded as revenue or expenses of the city as well as included on the SEFA for the year in question.

View Audit 391077

Finding 1177653 (2024-009)

Material Weakness 2024

Jackson County

OH

Internal Control / Segregation of Duties

The CDJFS has reviewed its internal RMS training and oversight processes to ensure full compliance with federal and state requirements. Moving forward, the RMS Coordinator will continue to closely monitor RMS observations and verify that all documentation and comment requirements are met by each emp...

The CDJFS has reviewed its internal RMS training and oversight processes to ensure full compliance with federal and state requirements. Moving forward, the RMS Coordinator will continue to closely monitor RMS observations and verify that all documentation and comment requirements are met by each employee. If an employee fails to uphold RMS requirements, the RMS Coordinator will immediately notify the employee’s direct supervisor and the Deputy Director of Fiscal so that additional training and guidance can be provided. Should issues persist after retraining, the matter will be elevated to the Assistant Director for evaluation and potential disciplinary action. The agency remains committed to reinforcing strong internal controls through ongoing training, supervisory oversight, and adherence to documentation standards. These measures will help ensure the accuracy and integrity of RMS reporting and prevent future occurrences.

View Audit 391060

Finding 1177645 (2024-008)

Material Weakness 2024

Jackson County

OH

Procurement, Suspension & Debarment Reporting

The CDJFS has reviewed its internal reporting procedures and implemented additional verification steps to ensure that expenditure totals are accurately captured, reconciled, and properly reported prior to submission. Moving forward, the Fiscal Officer will be responsible for completing the Title XX ...

The CDJFS has reviewed its internal reporting procedures and implemented additional verification steps to ensure that expenditure totals are accurately captured, reconciled, and properly reported prior to submission. Moving forward, the Fiscal Officer will be responsible for completing the Title XX Summary Report. Once completed, both the report and the corresponding CR454A will be submitted to the Deputy Director of Fiscal for a final review of all reported expenditures before the report is officially submitted. These enhanced review and verification measures are designed to prevent future reporting discrepancies and reduce the risk of delays in funding associated with draw requests. The agency remains committed to maintaining strong internal controls and ensuring the accuracy and integrity of all financial reporting

View Audit 391060

Finding 1177643 (2024-007)

Material Weakness 2024

Jackson County

OH

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Period of Performance § 200.403

The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief Deputy is now involved in overseeing these grants as well.

View Audit 391060

Finding 1177638 (2024-006)

Material Weakness 2024

Jackson County

OH

Subrecipient Monitoring Period of Performance Reporting

The Municipal Court Probation Department took corrective action on March 6, 2025 by enacting a grant reporting policy applicable to all grants in which they administer. The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief De...

The Municipal Court Probation Department took corrective action on March 6, 2025 by enacting a grant reporting policy applicable to all grants in which they administer. The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief Deputy is now involved in overseeing these grants as well.

View Audit 391060

Finding 1177606 (2024-002)

Material Weakness 2024

South Seven Senior Village

WA

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that additional internal controls are required to ensure eligibility is verified, current, and fully documented prior to the provision of services. The instance identified resulted from a misinterp...

Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that additional internal controls are required to ensure eligibility is verified, current, and fully documented prior to the provision of services. The instance identified resulted from a misinterpretation of system information and insufficient verification procedures to confirm current eligibility. In response, OlyCAP has initiated corrective actions to strengthen eligibility determination controls, including reinforcing documentation requirements prior to service initiation, clarifying staff procedures for reviewing eligibility system data, and providing additional training to ensure eligibility requirements are consistently understood and applied. Management is committed to maintaining compliance with federal program requirements and improving internal controls to prevent similar occurrences in the future. Estimated Completion Date: In progress / Ongoing Responsible Party: Program Management with Finance Oversight

View Audit 390989

Finding 1177605 (2024-001)

Material Weakness 2024

South Seven Senior Village

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that stronger internal controls over the single audit reporting process are necessary. During the audit period, the organization did not have sufficiently formalized procedures to ensure timely sub...

Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that stronger internal controls over the single audit reporting process are necessary. During the audit period, the organization did not have sufficiently formalized procedures to ensure timely submission of the SF-SAC reporting package. Since identifying this issue, OlyCAP has begun implementing improved internal controls. During the first half of 2024, the department experienced the loss of all lead fiscal staff, which required subsequent corrections and adjustments to 2024 reporting once external consultants were engaged. This work occurred concurrently with the organization’s transition from antiquated systems to newer platforms. As part of the corrective actions, OlyCAP has established clearly defined responsibility for audit submissions, implemented internal deadlines that precede federal filing requirements, and strengthened management oversight to verify timely completion and submission. OlyCAP is committed to improving its internal control environment to ensure future single audit submissions are completed accurately and within required deadlines. Estimated Completion Date: Completed Responsible Party: Executive Director

View Audit 390989

Finding 1177048 (2024-008)

Material Weakness 2024

County of Delta

MI

Reporting

2024-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, i...

2024-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, including revenue surplus. Sponsors of commercial airports are also required to submit FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569), which captures amounts paid and services provided to other units of government. The reports are due within 120 days within the end of the airport’s fiscal year. The County either did not file or did not file timely the required FAA Forms 5100-127 and 5100-126. Until a grant is completed and closed, the County Airport is required to submit an annual Form SF-425, Federal Financial Report, and an annual Form SF-270, Request for Advance or Reimbursement for Non-Construction Projects, or Form SF-271, Outlay Report and Request for Reimbursement for Construction Programs, by December 31st of each year (90 days after fiscal year end). The County did not file timely the Form SF-425 reports nor the Form SF-271 or Form SF-270 reports, as applicable, and did not verify the reports were supported by audited financial records for each open grant. Planned Corrective Action: The County will work to update policies and procedures related to report preparation and submission. Contact person responsible for corrective action: Ashleigh Young, Airport Manager Anticipated Completion Date: March 2026

View Audit 390939

Finding 1177046 (2024-007)

Material Weakness 2024

County of Delta

MI

Allowable Costs / Cost Principles Cash Management Procurement, Suspension & Debarment § 200.303

2024-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) ...

2024-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants. Contact person responsible for corrective action: Emily DeSalvo, County Administrator Anticipated Completion Date: March 2026

View Audit 390939

Finding 1177043 (2024-006)

Material Weakness 2024

County of Delta

MI

Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510

2024-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the...

2024-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA. Contact person responsible for corrective action: Emily DeSalvo, County Administrator Anticipated Completion Date: March 2026

View Audit 390939

Finding 1177025 (2024-002)

Material Weakness 2024

Buckeye Community School

OH

Reporting § 200.512

The School will ensure information is available for the audit to be completed timely in accordance with Uniform Guidance requirements.

View Audit 390880

Finding 1177024 (2024-001)

Material Weakness 2024

Buckeye Community School

OH

Internal Control / Segregation of Duties

The School will request that the management company provide audited financial statements, presenting combined or consolidating columns for each of its schools, or an agreed-upon procedures report, to meet the reporting requirements in future periods.

View Audit 390880

Finding 1177011 (2024-007)

Material Weakness 2024

City of Compton

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new Grants policy will be reviewed and approved by the City Manager and implemented by June 2026. Community Development staff will ensure a succession plan is in plac...

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new Grants policy will be reviewed and approved by the City Manager and implemented by June 2026. Community Development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. Planned Implementation Date: June 2026 Responsible Person(s): City Manager

View Audit 390871

Finding 1177010 (2024-006)

Material Weakness 2024

City of Compton

CA

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new Grants policy. The City Manager shall review and submit to City Council for approval and adoption. Expected implementation by ...

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new Grants policy. The City Manager shall review and submit to City Council for approval and adoption. Expected implementation by June 2026. Planned Implementation Date: June 2026 Responsible Person(s): City Manager

View Audit 390871

Corrective Action Plans

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