Corrective Action Plans

Finding 1174054 (2024-005)

Material Weakness 2024

East Central Missouri Behavioral Health Services D/b/a Arthur Center

MO

Procurement, Suspension & Debarment

Views of Responsible Officials and Planned Corrective Action: A new Debarment Policy was approved by the Board of Directors in March 2025. This policy, along with all of the Organization's policies, will undergo an annual review process and appropriate updates will be made. The Finance Director is r...

Views of Responsible Officials and Planned Corrective Action: A new Debarment Policy was approved by the Board of Directors in March 2025. This policy, along with all of the Organization's policies, will undergo an annual review process and appropriate updates will be made. The Finance Director is responsible for checking all new vendors and doing an annual review. The Accounts Payable Coordinator verifies that this check has been completed before any payments are issued to a new vendor.

View Audit 387699

Finding 1174053 (2024-004)

Material Weakness 2024

East Central Missouri Behavioral Health Services D/b/a Arthur Center

MO

Reporting

Views of Responsible Officials and Planned Corrective Actions: Due to staff turnover, there were inconsistent methods used to compile data for the UDS reporting and appropriate documentation was not maintained. This will be rectified by the addition of management staff to oversee and facilitate this...

Views of Responsible Officials and Planned Corrective Actions: Due to staff turnover, there were inconsistent methods used to compile data for the UDS reporting and appropriate documentation was not maintained. This will be rectified by the addition of management staff to oversee and facilitate this process. A group of staff have been assembled and assigned certain tasks related to the reporting. This group meets and communicates on a regular basis to ensure completion and compliance with all requirements. A structure has also been established in Teams to track progress and be a repository for documents and communication. The final report will be reviewed and submitted by February 15, 2026.

View Audit 387699

Finding 1174049 (2024-003)

Material Weakness 2024

East Central Missouri Behavioral Health Services D/b/a Arthur Center

MO

Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Action: A new Sliding Fee Discount Policy was approved by the Board of Directors in March 2025. It was published and staff were trained at all sites. Identified inconsistencies will result in additional training for the staff involved. The Slidin...

Views of Responsible Officials and Planned Corrective Action: A new Sliding Fee Discount Policy was approved by the Board of Directors in March 2025. It was published and staff were trained at all sites. Identified inconsistencies will result in additional training for the staff involved. The Sliding Fee Discount Schedule is on the board schedule to be review annually in conjunction with the updated federal poverty guidelines. There has been a workflow developed for distributing this information once the new Sliding Fee Discount Schedule is approved by the board of directors.

View Audit 387699

Finding 1174045 (2024-002)

Material Weakness 2024

Casa, INC and Subsidiaries

MD

Subrecipient Monitoring Eligibility Reporting § 200.512

Views of Responsible Officials: Management agrees and will plan to submit the June 30, 2025 Single Audit by March 31, 2026.

View Audit 387687

Finding 1174042 (2024-001)

Material Weakness 2024

Casa, INC and Subsidiaries

MD

Procurement, Suspension & Debarment § 200.213

Views of Responsible Officials: During FY2025-2026, CASA expanded and operationalized its procurement policy and process. Implementation included conducting SAM checks and requiring vendor certifications of good standing prior to selection. These steps are essential to ensuring we engage qualified, ...

Views of Responsible Officials: During FY2025-2026, CASA expanded and operationalized its procurement policy and process. Implementation included conducting SAM checks and requiring vendor certifications of good standing prior to selection. These steps are essential to ensuring we engage qualified, compliance vendors and consultants.

View Audit 387687

Finding 1174010 (2024-003)

Material Weakness 2024

Unified School District No. 465

KS

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2024-003 – COVID-19 Education Stabilization Fund Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and time...

Finding 2024-003 – COVID-19 Education Stabilization Fund Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely review of federal program financial activity. Corrective Action Plan: The District has taken and will continue to take the following corrective actions to address the identified weaknesses: 1. The District has hired and assigned staff with primary responsibility for federal grant management and compliance oversight. 2. Key personnel involved in federal program administration and accounting have received training related to federal grant requirements, internal controls, and monitoring procedures. 3. The District has implemented enhanced internal review procedures, including periodic reconciliation and supervisory review of federal program receipts and expenditures throughout the fiscal year. 4. Management will conduct ongoing monitoring of federal programs to ensure that financial activity is accurately recorded and reviewed prior to year-end reporting. 5. The District will continue to evaluate internal controls annually and adjust procedures as needed to maintain compliance with Uniform Guidance requirements.

View Audit 387676

Finding 1174009 (2024-002)

Material Weakness 2024

Unified School District No. 465

KS

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2024-002 – Special Education Cluster (IDEA) Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely re...

Finding 2024-002 – Special Education Cluster (IDEA) Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely review of federal program financial activity. Corrective Action Plan: The District has taken and will continue to take the following corrective actions to address the identified weaknesses: 1. The District has hired and assigned staff with primary responsibility for federal grant management and compliance oversight. 2. Key personnel involved in federal program administration and accounting have received training related to federal grant requirements, internal controls, and monitoring procedures. 3. The District has implemented enhanced internal review procedures, including periodic reconciliation and supervisory review of federal program receipts and expenditures throughout the fiscal year. 4. Management will conduct ongoing monitoring of federal programs to ensure that financial activity is accurately recorded and reviewed prior to year-end reporting. 5. The District will continue to evaluate internal controls annually and adjust procedures as needed to maintain compliance with Uniform Guidance requirements.

View Audit 387676

Finding 1174007 (2024-001)

Material Weakness 2024

Unified School District No. 465

KS

School Nutrition Programs

Finding 2024-001 – Child Nutrition Cluster Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely review of f...

Finding 2024-001 – Child Nutrition Cluster Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely review of federal program financial activity. Corrective Action Plan: The District has taken and will continue to take the following corrective actions to address the identified weaknesses: 1. The District has hired and assigned staff with primary responsibility for federal grant management and compliance oversight. 2. Key personnel involved in federal program administration and accounting have received training related to federal grant requirements, internal controls, and monitoring procedures. 3. The District has implemented enhanced internal review procedures, including periodic reconciliation and supervisory review of federal program receipts and expenditures throughout the fiscal year. 4. Management will conduct ongoing monitoring of federal programs to ensure that financial activity is accurately recorded and reviewed prior to year-end reporting. 5. The District will continue to evaluate internal controls annually and adjust procedures as needed to maintain compliance with Uniform Guidance requirements.

View Audit 387676

Finding 1174003 (2024-003)

Material Weakness 2024

Town of Seymour, Connecticut

CT

Reporting Material Weakness § 200.512

Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Management’s Response:: The Town will implement internal ...

Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Management’s Response:: The Town will implement internal controls to ensure the filing deadline is met. Jason Vieira of the Towns Finance Department is responsible for the corrective action plan.

View Audit 387664

Finding 1173973 (2024-001)

Material Weakness 2024

River Valley Child Development Services

WV

Reporting § 200.303 § 200.502 § 200.510

2024-001 – SEFA REPORTING Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Action Taken: • RVCDS will utilize a checklist, updated monthly by the Director of Finance, to track federal ...

2024-001 – SEFA REPORTING Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Action Taken: • RVCDS will utilize a checklist, updated monthly by the Director of Finance, to track federal awards received. o The checklist will be reviewed quarterly by the Compliance Specialist and/or Director of Compliance. • The Director of Finance will complete a reconciliation between grant records and the general ledger quarterly to ensure all federal awards are captured. o Reconciliation reports will be reviewed by the Executive Director. o The Compliance Specialist and the Director of Compliance will review the reconciliation reports each quarter for accuracy. • A SEFA checklist will be created that includes assigned monthly, quarterly and year end responsibilities. The checklist will indicate each position’s assigned responsibilities and due dates for entries and compliance reviews. • The following staff will attend training on SEFA requirements under 2 CFR 200.510(b): o Executive Director o Director of Operations o Director of Finance o Director of Compliance o Compliance Specialist o Finance Clerks

View Audit 387607

Finding 1173972 (2024-001)

Material Weakness 2024

Town of Plainville

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027 Recommendation: We recommend the Town should implement stronger review and reconciliation procedures at quarter-end to ensure all expenses are captured in the correct reporting period. Consider automated checks...

Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027 Recommendation: We recommend the Town should implement stronger review and reconciliation procedures at quarter-end to ensure all expenses are captured in the correct reporting period. Consider automated checks or exception reports to identify unrecorded transactions before closing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town determined this finding resulted from an isolated oversight in which a single expense was inadvertently omitted from the applicable quarter and was recorded in the subsequent quarter once identified. In response, the Town has strengthened quarter-end review and reconciliation procedures, including enhanced supervisory review, to help ensure all expenses are recorded in the proper reporting period before reports are finalized. Name(s} of the contact person(s) responsible for corrective action: Julie Hebert, Assistant Town Administrator/Finance Director Planned completion date for corrective action plan: January 1, 2026.

View Audit 387603

Finding 1173817 (2024-002)

Material Weakness 2024

City of Keene

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Corrective Action Plan - Finding 2024-002 Improve Controls Over Reporting Statement of Concurrence or Nonconcurrence We agree with the finding. Planned Corrective Action: The City will implement a formal grant verification process and assign roles and responsibilities which designates a primary staf...

Corrective Action Plan - Finding 2024-002 Improve Controls Over Reporting Statement of Concurrence or Nonconcurrence We agree with the finding. Planned Corrective Action: The City will implement a formal grant verification process and assign roles and responsibilities which designates a primary staff responsible for preparing and submitting grant expenditure reports, as well as a secondary reviewer to verify submission and completeness. The designated report reviewer will review each grant expenditure report for accuracy, completeness, and compliance with grant requirements. Upon completion of the review, the reviewer will provide written confirmation via email stating that the report has been reviewed, is free of material inaccuracies, and is approved for submission. The confirmation email will be retained as part of the official grant file and will serve as evidence of review and authorization. Primary Responsibility: Senior Staff Accountant/Fund and Grants Manager Secondary Review: Department Representative (Department Head, Assistant Department Head, Engineer) Name of Contact Person: Kari Chamberlain, Finance Director/Treasurer Work phone: (603) 757-1877 Email: kchamberlain@keenenh.gov Anticipated Completion Date: March 31, 2026

View Audit 387479

Finding 1173790 (2024-006)

Material Weakness 2024

Hopkins Public Schools/isd No. 270

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.327

Explanation of Disagreement with Audit Finding: There is no disagreement with the finding. Actions Planned in Response to Finding: Management acknowledges the finding related to prevailing wage compliance for federal grants.Going forward, the District strengthens procedures by requiring documentatio...

Explanation of Disagreement with Audit Finding: There is no disagreement with the finding. Actions Planned in Response to Finding: Management acknowledges the finding related to prevailing wage compliance for federal grants.Going forward, the District strengthens procedures by requiring documentation, providing stafftraining, and implementing review processes to ensure compliance with federal prevailing wagerequirements. Official Responsible for Ensuring CAP: The District's Business Services Director is the school official responsible for carrying out thecorrective action plan. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2026. Plan to Monitor Completion of CAP: The Board of Education and administration will be monitoring this corrective action plan.

View Audit 387433

Finding 1173787 (2024-005)

Material Weakness 2024

Hopkins Public Schools/isd No. 270

MN

Allowable Costs / Cost Principles § 200.430

Explanation of Disagreement with Audit Finding: There is no disagreement with the finding. Actions Planned in Response to Finding: Corrective actions are underway, including clarified expectations, additional training, andimproved monitoring to prevent recurrence. Also, site-level recording and repo...

Explanation of Disagreement with Audit Finding: There is no disagreement with the finding. Actions Planned in Response to Finding: Corrective actions are underway, including clarified expectations, additional training, andimproved monitoring to prevent recurrence. Also, site-level recording and reporting templateshave been implemented for the 2025-2026 school year and are in place at each recipientprogram. Official Responsible for Ensuring CAP: The District’s Principal on Special Assignment who oversees the Title I program and the BusinessServices Director are the school officials responsible for carrying out the corrective action plan. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2025. Plan to Monitor Completion of CAP: The Board of Education and administration will be monitoring this corrective action plan.

View Audit 387433

Finding 1173736 (2024-001)

Material Weakness 2024

City of Bessemer

AL

Reporting Equipment & Real Property Management

The City will have each department that maintains comsumable materials and small equipments with less than one year shelf-life complete a physical inventory county of items on hand at the end of each fiscal year. The vaule of the inventory will be adjusted to reflect the inventory at the lower of co...

The City will have each department that maintains comsumable materials and small equipments with less than one year shelf-life complete a physical inventory county of items on hand at the end of each fiscal year. The vaule of the inventory will be adjusted to reflect the inventory at the lower of cost or market based of the physcial count.

View Audit 387427

Finding 1173728 (2024-012)

Material Weakness 2024

City of Bessemer

AL

The City has filed the appropriate notices and will file the required annual fillings with the Municipal Securities Rulemaking Board via its Electric Municpal Marker Access (EMMA) system upon release of the City's finanical statements

View Audit 387427

Finding 1173720 (2024-013)

Material Weakness 2024

City of Bessemer

AL

The City has completed and will submitted its single audit reporting package for fiscal year September 30, 2023 as required by Rule 2 CFR section 200.512 9A) of the Federal Compliance Supplement upon release of the City's finanical statements.

View Audit 387427

Finding 1173711 (2024-003)

Material Weakness 2024

Integrated Refugee & Immigrant Services, Inc.

CT

Management is implementing enhanced procedures, including systems and process improvements, and evaluating personnel changes to ensure that grant reports are filed timely and accurately.

View Audit 387424

Finding 1173709 (2024-002)

Material Weakness 2024

Lutheran Family Services of Nebraska, Inc. and Affiliates

NE

Reporting Significant Deficiency

Management agrees with the finding. We will expand staff participation in the audit process for future audit periods (2025 and beyond) as a guard against delays related to vacancies or turnover and to provide adequate resources to support timey filing.

View Audit 387423

Finding 1173705 (2024-001)

Material Weakness 2024

Lutheran Family Services of Nebraska, Inc. and Affiliates

NE

Reporting

Management agrees with the finding. Both myself and our controller, David Stein, are in the process of reviewing and refining SEFA-related procedures to be published in our internal accounting operations documentation. This will be completed in anticipation of future audit periods (2025 and beyond) ...

Management agrees with the finding. Both myself and our controller, David Stein, are in the process of reviewing and refining SEFA-related procedures to be published in our internal accounting operations documentation. This will be completed in anticipation of future audit periods (2025 and beyond) and completed within 120 days of the date of this correspondence. The improved documentation will insulate SEFA processes from staffing levels, turnover, and the reliance on specific individuals for completion.

View Audit 387423

Finding 1173701 (2024-002)

Material Weakness 2024

City of Prescott

WI

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The City adopted written grant procedures that are in accordance with the Uniform Guidance as of October 2025.

View Audit 387418

Finding 1173696 (2024-005)

Material Weakness 2024

Neuse River Council of Governments D/b/a Eastern Carolina Council

NC

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2024 – 005 Lack of Individual with appropriate skills, knowledge, and experience Name of Contact Person: David Rosado, Executive Director Corrective Action: The Council agrees with this finding. The Council has hired a new Finance Director effective January 02, 2025, with the appropriate ski...

Finding 2024 – 005 Lack of Individual with appropriate skills, knowledge, and experience Name of Contact Person: David Rosado, Executive Director Corrective Action: The Council agrees with this finding. The Council has hired a new Finance Director effective January 02, 2025, with the appropriate skills, knowledge, and experience to oversee the Finance Department. The Finance Director has identified and corrected internal control issues. Completion Date: May 19, 2025

View Audit 387406

Finding 1173678 (2024-001)

Material Weakness 2024

The Utica Center for Development, Inc.

NY

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

Corrective Action Plan 12/22/2025 Oversight Agency: U.S. Department of Veterans Affairs The Utica Center for Development, INC. respectfully submits the following corrective action plan for the year ended December 31st, 2024. Independent Public Accounting Finn: D' Arcangelo & Co., LLP PO Box 4300 Rom...

Corrective Action Plan 12/22/2025 Oversight Agency: U.S. Department of Veterans Affairs The Utica Center for Development, INC. respectfully submits the following corrective action plan for the year ended December 31st, 2024. Independent Public Accounting Finn: D' Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding: 2023-001 Federal Uniform Guidance Policies and Procedures Planned Action: We will develop required written policies and procedures as required by the 0MB's Uniform Guidance. Contact Responsible: Vincent Scalise Anticipated date of Completion: 2/1/2026

View Audit 387372

Finding 1173669 (2024-003)

Material Weakness 2024

Milk River Joint Board of Control

MT

Reporting § 200.302 § 200.502 § 200.510

Finding #2024-003: Internal Control Over Compliance and SEFA Reporting Contact Person Responsible: Jennifer Patrick, Project Manager Milk River Joint Board of Control Corrective Action Planned: 1. Develop SEFA preparation procedures, including grant identification, Assistance Listing Number verifica...

Finding #2024-003: Internal Control Over Compliance and SEFA Reporting Contact Person Responsible: Jennifer Patrick, Project Manager Milk River Joint Board of Control Corrective Action Planned: 1. Develop SEFA preparation procedures, including grant identification, Assistance Listing Number verification, and reconciliation to the general ledger. 2. Establish a dual review process where the SEFA is reviewed and approved by a party independent of the preparer prior to submission to auditors. 3. Perform an annual reconciliation of SEFA totals to audited financial statements before audit fieldwork. Completion Date: This item was corrected during the 2024 audit process. A tracking spreadsheet has been implemented for 2025 to ensure proper identification, classification, and reporting moving forward. This control will remain in place as an ongoing activity for all federal funding to ensure continued compliance with reporting requirements. Disagreement with Finding: MRJBOC agrees with the finding; however, we would like to clarify that the reporting discrepancy was primarily the result of timing and classification factors. Specifically, certain funding initially received through the State of Montana was not identified as federal pass-through funding until after the SEFA was completed. Once it was determined that the funding required federal reporting under SEFA guidelines rather than state grant reporting, adjustments were necessary to properly reflect the award information. MRJBOC recognizes the importance of accurate grant identification and reporting and will implement the corrective actions outlined to strengthen internal controls, grant tracking procedures, and SEFA preparation processes moving forward. We have also taken steps to ensure a clear understanding of the findings and will continue to monitor and address them in future fiscal years. I certify this Corrective Action Plan has been prepared in accordance with 2 CFR §200.516 and addresses all audit findings for the year ended December 31, 2024.

View Audit 387356

Finding 1173581 (2024-006)

Material Weakness 2024

Faribault County

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-006 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Charles Schrader, Auditor / Treasurer Corrective Action Planned: Faribault County will implement procedures to ensu...

Finding Number: 2024-006 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Charles Schrader, Auditor / Treasurer Corrective Action Planned: Faribault County will implement procedures to ensure federal program reports are completed accurately. This includes consulting reporting instructions provided by grantor agencies and seeking clarification from grantors when needed. Anticipated Completion Date: January 31, 2026

View Audit 387300

Corrective Action Plans

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