Corrective Action Plans

Finding 1172557 (2025-002)

Material Weakness 2025

City of Yerington

NV

Subrecipient Monitoring Reporting

2026-02-28 00:00:00

View Audit 385855

Finding 1172555 (2025-002)

Material Weakness 2025

YWCA Pierce County

WA

Internal Control / Segregation of Duties § 200.303

Monthly/quarterly reimbursement invoices will be prepared by the Finance Coordinator. Before submission, the Finance Director will review the invoices comparing them with general ledger supporting documents and then will initial the organization’s copy of the invoice. The CEO, or other designee will...

Monthly/quarterly reimbursement invoices will be prepared by the Finance Coordinator. Before submission, the Finance Director will review the invoices comparing them with general ledger supporting documents and then will initial the organization’s copy of the invoice. The CEO, or other designee will then review and sign the original invoice being sent to the grantor.

View Audit 385850

Finding 1172554 (2025-005)

Material Weakness 2025

Sheridan County

WY

Procurement, Suspension & Debarment Eligibility § 200.213

2025-005 – Procurement, Suspension and Debarment Corrective Actions – Sheridan County Issue: The Weed & Pest District does not have formal, written policies or procedures governing procurement activities, including required methods of procurement, documentation standards, and approval thresholds. Ad...

2025-005 – Procurement, Suspension and Debarment Corrective Actions – Sheridan County Issue: The Weed & Pest District does not have formal, written policies or procedures governing procurement activities, including required methods of procurement, documentation standards, and approval thresholds. Additionally, the Weed & Pest District lacks documented procedures to verify and document that vendors are not suspended or debarred prior to entering into contracts or making payments using federal funds. Corrective Action: Management agrees with the finding and plans to develop and formally adopt procurement and suspension and debarment policies. Implementation is expected to occur during the next fiscal year. Implementation of Corrective Action: All Weed & Pest federal award grants will be sent to the County Administrative Director for review. Suspension and debarment language, including required lower tier transaction verification requirements shall be added to all Weed & Pest contracts which are funded through Federal Awards as follows: • Suspension and Debarment, Voluntary Exclusion. By signing this Contract, ______________ certifies that it is not suspended, debarred, or voluntarily excluded from Federal financial or non-financial assistance, nor are any of the participants involved in the execution of this Contract suspended, debarred, or voluntarily excluded. Further, _____________ agrees to notify Sheridan County Weed & Pest by certified mail should _____________ or any of its agents or subcontractors working on this project become debarred, suspended or voluntarily excluded during the term of this Contract. Weed & Pest will conduct a search of the System for Award Management (SAM.GOV) to determine if the bidding entity has been suspended or debarred from participating in Federal award contracts. A copy of the SAM.GOV certification will be required from contractors prior to final Weed & Pest award of contract.

View Audit 385845

Finding 1172552 (2025-001)

Material Weakness 2025

Darlington Community School District

WI

Internal Control / Segregation of Duties

Finding #2025-001 – Limited Segregation of Duties (Prior Year Finding #2024-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detecte...

Finding #2025-001 – Limited Segregation of Duties (Prior Year Finding #2024-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Controls Over Accounts Payable/Disbursements Person processing accounts payable is not always separate from those who print the checks. Controls Over Payroll Person preparing the payroll is not independent of other personnel duties such as custody of the checks and reconciling the bank statements. Criteria: Internal controls should be in place that provide adequate segregation of duties. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District’s operations. Response: We agree with this finding but due to the size of our District and financial constraints we do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Principal at the High School or Elementary/Middle School approves monthly accounts payable checks and the Department Head or Principal approves payroll timesheets prior to processing payroll. The Principals and Department Heads will continue to monitor transactions of the District. Contact Person: Cale Jackson Anticipated Completion: Not Applicable

View Audit 385843

Finding 1172549 (2025-001)

Material Weakness 2025

Visiting Nurse Services of Iowa

IA

Procurement, Suspension & Debarment § 200.320

Healthy Start Communities – Assistance Listing No. 93.926 Recommendation: We recommend the organization follow its newly established procurement policy related to the maintaining of necessary documentation to support the method of procurement utilized. The Organization may also consider qualifying m...

Healthy Start Communities – Assistance Listing No. 93.926 Recommendation: We recommend the organization follow its newly established procurement policy related to the maintaining of necessary documentation to support the method of procurement utilized. The Organization may also consider qualifying multiple vendors for particular goods/service and then utilizing an approved vendors list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The organization put a procurement policy in place effective November 30, 2024. Since then, the policy has been followed and will continue to be as new vendors are brought on. Name(s) of the contact person(s) responsible for corrective action: Danielle Martin, Vice President & Chief Financial Officer Planned completion date for corrective action plan: November 30, 2024

View Audit 385840

Finding 1172548 (2025-001)

Material Weakness 2025

City of Lapeer

MI

Procurement, Suspension & Debarment

2025-001 – Procurement, Suspension, and Debarment Auditor Recommendation: We recommend that the City complete a search on sam.gov and document the results of that search in the vendor file or require the vendor to sign a certification that they are neither suspended nor debarred as part of new contr...

2025-001 – Procurement, Suspension, and Debarment Auditor Recommendation: We recommend that the City complete a search on sam.gov and document the results of that search in the vendor file or require the vendor to sign a certification that they are neither suspended nor debarred as part of new contracts for covered transactions to determine if a particular vendor has any active exclusions from participating in federal award programs during the initial bidding process, as required of the Uniform Guidance, and again on an annual basis for best practice. Corrective Action: The City will create a federal grant checklist and train department directors to ensure that all vendors are screened for suspension and debarment through the appropriate system prior to entering into any contract and on an annual basis thereafter for the duration of the contract. Documentation of each search will be retained to provide evidence of compliance with the Uniform Guidance. Staff responsible for vendor onboarding and contract management will receive training on the annual screening requirement, and a tracking mechanism will be established to ensure ongoing monitoring of vendor eligibility. Responsible Person: Kelly Hanna, Director of Finance Anticipated Completion Date: 03/01/2026

View Audit 385832

Finding 1172547 (2025-004)

Material Weakness 2025

Saguache County Community Council, Inc.

CO

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Corrective action Plan: Due to the termination of activities as mentioned in Note 8 of the financial statements, the Organization is unable to develop and implement a corrective action plan.

View Audit 385826

Finding 1172546 (2025-003)

Material Weakness 2025

Saguache County Community Council, Inc.

CO

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness

Corrective action Plan: Due to the termination of activities as mentioned in Note 8 of the financial statements, the Organization is unable to develop and implement a corrective action plan.

View Audit 385826

Finding 1172545 (2025-002)

Material Weakness 2025

Saguache County Community Council, Inc.

CO

Reporting

Corrective action Plan: Due to the termination of activities as mentioned in Note 8 of the financial statements, the Organization is unable to develop and implement a corrective action plan.

View Audit 385826

Finding 1172540 (2025-001)

Material Weakness 2025

Connected Lane County

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.212 § 200.512

Finding 2025-001: Significant deficiency in internal controls over compliance and immaterial noncompliance Corrective Action Planned: Connected Lane County updated internal control processes, approved by the board on 05.21.25, which significantly reduced year end processing delays and the number of ...

Finding 2025-001: Significant deficiency in internal controls over compliance and immaterial noncompliance Corrective Action Planned: Connected Lane County updated internal control processes, approved by the board on 05.21.25, which significantly reduced year end processing delays and the number of corrections needed to complete the audit. The audit for fiscal year 2025 ending on June 30, 2025 was completed within seven months of the end of the fiscal year. Person(s) Responsible: Jesse Nelson, Executive Director and Mary Bell, Finance Manager Anticipated Completion Date: 09.01.2025

View Audit 385818

Finding 1172539 (2025-002)

Material Weakness 2025

Zepf Center

OH

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Fatherhood Connection (FIRE) – Assistance Listing No. 93.086 Recommendation: The Center should implement controls for review of payment limits prior to distributing funds to program participants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...

Fatherhood Connection (FIRE) – Assistance Listing No. 93.086 Recommendation: The Center should implement controls for review of payment limits prior to distributing funds to program participants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is implementing a tool to monitor and track the incentive payments. Name(s) of the contact person(s) responsible for corrective action: David Oppenlander, CFO Planned completion date for corrective action plan: January 31, 2026

View Audit 385809

Finding 1172537 (2025-001)

Material Weakness 2025

Zepf Center

OH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Fatherhood Connection (FIRE) – Assistance Listing No. 93.086 Recommendation: The Center should implement a strategy of using time and effort documentation in determining payroll costs charged to grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

Fatherhood Connection (FIRE) – Assistance Listing No. 93.086 Recommendation: The Center should implement a strategy of using time and effort documentation in determining payroll costs charged to grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is in the process of implementing a policy to track time and effort of salaried employees. Name(s) of the contact person(s) responsible for corrective action: David Oppenlander, CFO Planned completion date for corrective action plan: January 31, 2026

View Audit 385809

Finding 1172535 (2025-003)

Material Weakness 2025

Mill Creek Community School Corporation

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2025-003 Finding Subject: Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Lori Bennett Contact Phone Number and Email Address: 317-539-9200, LBennett@mccsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Correct...

FINDING 2025-003 Finding Subject: Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Lori Bennett Contact Phone Number and Email Address: 317-539-9200, LBennett@mccsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: While the school corporation no longer has any active funds with the COVID-19 Education Stabilization Fund the school corporation will ensure that the designed or implemented a system of internal controls, which would include segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance for any future federal program. Anticipated Completion Date: January 1, 2026 INDIANA STATE

View Audit 385771

Finding 1172533 (2025-002)

Material Weakness 2025

Mill Creek Community School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Suspension and Debarment Contact Person Responsible for Corrective Action: Lori Bennett Contact Phone Number and Email Address: 317-539-9200, LBennett@mccsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description o...

FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Suspension and Debarment Contact Person Responsible for Corrective Action: Lori Bennett Contact Phone Number and Email Address: 317-539-9200, LBennett@mccsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will require that suspension and debarment verification be done for all appropriate vendors prior entering into and paying an invoice at the start of each year. The verification is to be done by checking the SAM exclusions, collecting a certification from that person, or adding a clause or condition to the covered transaction with that person. Documentation will be included with the first voucher each year for that qualifying vendor. Anticipated Completion Date: January 2026

View Audit 385771

Finding 1172529 (2025-001)

Material Weakness 2025

University of Kentucky

KY

Allowable Costs / Cost Principles Subrecipient Monitoring

Contact Person(s) Responsible: Cara Nelson, Director Accounts Payable Services Corrective Action Planned for Reference 2025-001 – Duplicate accrual posting: Management acknowledges an invoice identified during the Single Audit was accrued twice for fiscal year 2025. This occurred when an invoice ret...

Contact Person(s) Responsible: Cara Nelson, Director Accounts Payable Services Corrective Action Planned for Reference 2025-001 – Duplicate accrual posting: Management acknowledges an invoice identified during the Single Audit was accrued twice for fiscal year 2025. This occurred when an invoice returned to the vendor for correction was resubmitted and not flagged as a duplicate accrual. To reduce the risk of future errors, management is implementing an automated report that detects potential duplicate accruals by matching key attributes such as purchase order number, document number, invoice amount, and cost object. All flagged items will be investigated and resolved or documented. Given the minimal rate of occurrence, this automated process is expected to efficiently and effectively reduce the risk of undetected duplicate accruals. Anticipated Completion Date: January 31, 2026

View Audit 385756

Finding 1172525 (2025-013)

Material Weakness 2025

Delaware Academy Central School District

NY

Reporting

Finding 2025-013: Schedule of Expenditures of Federal Awards (SEFA) Reporting Corrective Action: The District will implement formal procedures to ensure that the Schedule of Expenditures of Federal Awards (SEFA) is complete, accurate, and fully reconciled to the general ledger for all federal funds ...

Finding 2025-013: Schedule of Expenditures of Federal Awards (SEFA) Reporting Corrective Action: The District will implement formal procedures to ensure that the Schedule of Expenditures of Federal Awards (SEFA) is complete, accurate, and fully reconciled to the general ledger for all federal funds expended. Specific Actions: • Develop a written procedure to track federal grant expenditures, including ARP ESSER, Title programs, and other federal awards, throughout the fiscal year. • Reconcile all federal expenditures to the general ledger prior to preparing the SEFA. • Require supervisory review and approval of the SEFA to confirm completeness, accuracy, and proper reporting of all federal award expenditures. • Provide training to accounting staff on federal reporting requirements, including SEFA preparation and reconciliation procedures. • Maintain documentation of reconciliations and supporting records for audit purposes. Responsible Party: School Business Manager Anticipated Completion Date: Procedures implemented by March 31, 2026, with ongoing monitoring for each fiscal year thereafter.

View Audit 385749

Finding 1172524 (2025-012)

Material Weakness 2025

Delaware Academy Central School District

NY

Allowable Costs / Cost Principles Reporting § 200.302

Finding 2025-012: Untimely ARP ESSER Reporting Corrective Action: The District will establish a formal federal reporting compliance process to ensure timely, complete, and accurate submission of all required ARP ESSER and other federal reports. Specific Actions: • Develop a centralized federal compl...

Finding 2025-012: Untimely ARP ESSER Reporting Corrective Action: The District will establish a formal federal reporting compliance process to ensure timely, complete, and accurate submission of all required ARP ESSER and other federal reports. Specific Actions: • Develop a centralized federal compliance calendar that includes all required deadlines, including ARP ESSER FS-10F Final Expenditure Reports. • Create written procedures for periodic review and tracking of upcoming federal reporting deadlines. • Assign responsibility to designated staff to monitor reporting requirements and coordinate timely submission. • Conduct supervisory review of all federal reports prior to submission to ensure completeness and accuracy. • Provide training to staff responsible for federal reporting on deadlines, procedures, and compliance requirements. Responsible Party: School Business Manager Anticipated Completion Date: Procedures implemented by March 31, 2026, with ongoing monitoring thereafter.

View Audit 385749

Finding 1172523 (2025-001)

Material Weakness 2025

Drake University

IA

Student Financial Aid Reporting Significant Deficiency

Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement w...

Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar’s Office has put in place steps to ensure that any exception reports from the Clearinghouse are immediately reviewed and any exceptions are addressed and resubmitted. In addition, the Registrar’s Office has put in place steps to ensure that students are submitted to the Clearinghouse early enough so that they will still be submitted by the Clearinghouse to NSLDS timely, even if there are delays by the Clearinghouse. Name(s) of the contact person(s) responsible for corrective action: Kristin Dvorak, University Registrar; Kevin Moenkhaus, Associate Registrar Planned completion date for corrective action plan: January 2026

View Audit 385745

Finding 1172516 (2025-001)

Material Weakness 2025

Lubbock Christian University

TX

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Finding 2025-001 Required Disclosures Views of Responsible Officials The University agrees with the auditor’s findings and recommendations. Corrective Action Plan The University has participated in educational opportunities provided by the Department of Education and implemented procedures to ensure...

Finding 2025-001 Required Disclosures Views of Responsible Officials The University agrees with the auditor’s findings and recommendations. Corrective Action Plan The University has participated in educational opportunities provided by the Department of Education and implemented procedures to ensure timely disclosure. All subsequent updates have been completed. Implementation Date Immediate Individual(s) Responsible Brandon Goen, Controller

View Audit 385744

Finding 1172512 (2025-003)

Material Weakness 2025

Norwood School District No. 63

IL

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person will compare the meal counts in the claim to: (1) the daily meal counts prepare...

Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person will compare the meal counts in the claim to: (1) the daily meal counts prepared by cafeteria staff and (2) the monthly enrollment reports from the accounting software. The reviewer will then sign and date the supporting documentation before the meal claim is submitted. Anticipated date of completion: December 2025. Name of contact person: Jake Flowers, Superintendent. Management response: The corrective action plan was discussed with the employees responsible for filing the claim and the superintendent. After discussion, the plan was approved by the superintendent and will be adopted.

View Audit 385731

Finding 1172505 (2025-001)

Material Weakness 2025

Panola College

TX

Student Financial Aid Matching / Level of Effort / Earmarking

Direct Loan Disbursement Notifications Correction Action Planned: For the 2025-2026 academic year, notifications are scheduled in our FAMS system to be sent immediately after student loans are disbursed to the student account. This action started with the Fall 2025 semester. Policy and Procedures ha...

Direct Loan Disbursement Notifications Correction Action Planned: For the 2025-2026 academic year, notifications are scheduled in our FAMS system to be sent immediately after student loans are disbursed to the student account. This action started with the Fall 2025 semester. Policy and Procedures have been updated to include the Direct Loan notification statement. This is in Section 10.5, Student & Parent Notifications, on Page 48 of the Financial Aid Policies and Procedures manual. This action has already been completed and in progress as of September 2025. Person Responsible for the Corrective Action: Denise Welch, Director of Financial Aid

View Audit 385720

Finding 1172504 (2025-003)

Material Weakness 2025

Natrona County, Wyoming

WY

Procurement, Suspension & Debarment § 200.213

Name of Contact Person Anna Kinder, Casper Natrona County Department of Health, Executive Director Board of County Commissioners Corrective Action Plan Management agrees with the finding and plans to adhere to compliance with suspension and debarment policies including documentation requirements. Im...

Name of Contact Person Anna Kinder, Casper Natrona County Department of Health, Executive Director Board of County Commissioners Corrective Action Plan Management agrees with the finding and plans to adhere to compliance with suspension and debarment policies including documentation requirements. Implementation is expected to occur during the next fiscal year. Proposed Completion Date June 30, 2026

View Audit 385708

Finding 1172496 (2025-001)

Material Weakness 2025

Oregon City School District No. 62

OR

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

5. SA-2025-01 a. Deficiency: Employees funded with Title I grant funds should document their time worked for the grant in line with time and effort requirements of the grant. b. Cause: The District did not consistently meet Title I time and effort documentation requirements for certain employees dur...

5. SA-2025-01 a. Deficiency: Employees funded with Title I grant funds should document their time worked for the grant in line with time and effort requirements of the grant. b. Cause: The District did not consistently meet Title I time and effort documentation requirements for certain employees during the audit period. This occurred due to staffing changes and turnover within the federal grant which resulted in retro pay and funding corrections, which resulted in inconsistent time and effort documentation. In addition, there was a lack of centralized oversight to ensure that time and effort records were completed timely and retained in accordance with federal requirements. c. Corrective Action: The District has taken steps to review time and effort allocations, processes and requirements. Training will be provided to applicable employees and supervisors to reinforce federal requirements and expectations.

View Audit 385685

Finding 1172494 (2025-002)

Material Weakness 2025

Community Food Bank of Eastern Oklahoma, INC

OK

Reporting

Item 2025-002 USDA Commodities Distributed Significant Deficiency Recommendation: The Organization should implement IT security measures, including offsite backups and disaster recovery testing, to ensure critical compliance documentation is preserved and accessible in the event of a system failure ...

Item 2025-002 USDA Commodities Distributed Significant Deficiency Recommendation: The Organization should implement IT security measures, including offsite backups and disaster recovery testing, to ensure critical compliance documentation is preserved and accessible in the event of a system failure or cyberattack. Management Views: Management agrees with the finding. Action Planned: In 2026 the Food Bank will begin a regular schedule of testing disaster recovery and backup recovery. Anticipated Completion date: April 30, 2026 Responsible Party: Karla Davis, Chief Financial Officer

View Audit 385679

Finding 1172475 (2025-001)

Material Weakness 2025

Leonia Board of Education

NJ

School Nutrition Programs

A plan was developed by the District to eliminate the excess of net resources in the Food Service Fund. The plan includes a review of the excess of net resources on a monthly basis for determination of areas to improve the foods svc department relating to equipment purchases and staff.

View Audit 385666

Corrective Action Plans

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