Corrective Action Plans

Finding 1171132 (2025-001)

Material Weakness 2025

CT

Subrecipient Monitoring Reporting Significant Deficiency

Pacific House and Subsidiaries has transitioned to a new CPA firm and is working closely with them to ensure the Data Collection Form is timely submitted for the fiscal year ended June 30, 2025 and in future.

View Audit 384518

Finding 1171110 (2025-001)

Material Weakness 2025

Missouri State University

MO

Student Financial Aid Reporting

Views of Responsible Officials and Planned Corrective Actions -The University’s Office of Student Financial Aid agrees with the recommendation and will enact the following procedure changes: 1. Formal Interdepartmental Oversight • Establish a documented coordination process between the Office of the...

Views of Responsible Officials and Planned Corrective Actions -The University’s Office of Student Financial Aid agrees with the recommendation and will enact the following procedure changes: 1. Formal Interdepartmental Oversight • Establish a documented coordination process between the Office of the Registrar (OOR) and the Office of Student Financial Aid (OSFA) to jointly oversee enrollment reporting for Title IV purposes. • Define clear roles and responsibilities for monitoring, review, and escalation of enrollment reporting issues. 2. Transmission Monitoring and Reconciliation • Implement a recurring reconciliation process to verify that enrollment status changes submitted to NSC are successfully transmitted to NSLDS. a. OSFA designee (Associate Director) will review sample populations each reporting cycle to ensure data transfer to NSLDS. • Develop exception process to resolve delayed, rejected, or missing enrollment updates and ensure timely resolution. a. OSFA designee will coordinate with OOR designee (Associate Registrar) to alert of potential issues and work to resolve. 3. Issue Escalation and Resolution Protocol • Establish a formal escalation process with NSC for unresolved transmission issues, including defined timelines for follow-up and resolution. • Maintain documentation of identified issues, corrective actions taken, and final resolution. 4. Ongoing Monitoring • Incorporate enrollment reporting compliance into routine Title IV compliance monitoring activities. • Conduct periodic internal reviews to ensure controls remain effective and reporting continues to meet federal timeliness and accuracy requirements. Implementation of the above listed procedure changes will take place immediately with a completion date no later than June 30, 2026. Responsible Offices and University Officials • Office of the Registrar a. Registrar b. Associate Registrar • Office of Student Financial Aid a. Director of Financial Aid b. Associate Director for Financial Aid Compliance

View Audit 384515

Finding 1171099 (2025-002)

Material Weakness 2025

Northeast Ohio Medical University

OH

Student Financial Aid Subrecipient Monitoring Reporting

Finding Number: 2025-002 Anticipated Completion Date: 10/07/2025 Responsible Contact Person: Katherine Miranda, University Registrar Kelly Burt, Assistant Registrar Records Management and Reporting Michele Bergman, Assistant Registrar, Records Management and Reporting Planned Corrective Action: The ...

Finding Number: 2025-002 Anticipated Completion Date: 10/07/2025 Responsible Contact Person: Katherine Miranda, University Registrar Kelly Burt, Assistant Registrar Records Management and Reporting Michele Bergman, Assistant Registrar, Records Management and Reporting Planned Corrective Action: The Offices of the Registrar and Admission Operations reviewed the case, reviewed the proper student record protocol, and added a reporting checkpoint to review for dually enrolled students before submitting enrollment reports to the National Student Clearinghouse (NSC). Once NSLDS is updated with NSC data, the Office of the Registrar will work with Office of Financial Aid to confirm NSLDS is accurate for the dually enrolled students.

View Audit 384492

Finding 1171092 (2025-001)

Material Weakness 2025

Northeast Ohio Medical University

OH

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Finding Number: 2025-001 Completion Date: 03/31/2025 Responsible Contact Person: Kami Greene, Director of Accounting and Controller Kristen Cope, Assistant Controller Corrective Action: The University enhanced its written procedures for requesting cash draws and further trained new staff on policies...

Finding Number: 2025-001 Completion Date: 03/31/2025 Responsible Contact Person: Kami Greene, Director of Accounting and Controller Kristen Cope, Assistant Controller Corrective Action: The University enhanced its written procedures for requesting cash draws and further trained new staff on policies and procedures to ensure compliance. In addition, a review process has been established before each cash draw takes place to ensure that all cash draws are for expenses that were incurred to prevent funds from being overdrawn.

View Audit 384492

Finding 1171045 (2025-001)

Material Weakness 2025

Karnes County

TX

Reporting Internal Control / Segregation of Duties

Finding Number: 2025-001 Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ALN 21.027 Finding Type: Material Noncompliance with Reporting Requirements The entity acknowledges that the CSLFRF report for the period ended March 31, 2025 inaccurately reported that all expenditu...

Finding Number: 2025-001 Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ALN 21.027 Finding Type: Material Noncompliance with Reporting Requirements The entity acknowledges that the CSLFRF report for the period ended March 31, 2025 inaccurately reported that all expenditures had been completed when a portion of the award remained unspent. Management has evaluated the circumstances and determined that the error resulted from a misunderstanding of report finalization requirements. To address this issue, management will implement enhanced review and approval procedures over grant expenditure reporting to ensure that cumulative expenditures and expenditure status are accurately reported prior to submission and finalization. These procedures will include reconciliation of reported amounts to the general ledger and interagency review to confirm that all funds have been expended before designating any report as final. Responsible Official: Treasurer Anticipated Completion Date: Implemented immediately and applicable to all future expenditure reporting.

View Audit 384451

Finding 1171041 (2025-001)

Material Weakness 2025

Louisville Metro Housing Authority

KY

HUD Housing Programs Subrecipient Monitoring Cash Management

Finding Reference: 2025-001 Description of Finding: HUD regulations require certifications to be completed and entered timely to ensure accurate calculation of Housing Assistance Payments (HAP), Total Tenant Payment (TTP) and utility reimbursements. Per 24 CFR section 982.516, the Authority must ree...

Finding Reference: 2025-001 Description of Finding: HUD regulations require certifications to be completed and entered timely to ensure accurate calculation of Housing Assistance Payments (HAP), Total Tenant Payment (TTP) and utility reimbursements. Per 24 CFR section 982.516, the Authority must reexamine family income and composition at least once every two years and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification. Of the 60 Moving to Work files tested, the following items were noted: • 40 instances of certifications not completed timely • 6 instances where the file did not contain income support • 3 instances where housing quality standards inspections were not completed within the last 2 years • 1 instance in which a rent comparison was not completed for a new move in Statement of Concurrence or Nonconcurrence: Louisville Metro Housing Authority agrees with Cherry Bekaert in reference to audit finding 2025-001. Corrective Action: LMHA continues to work through issues around the proper and timely processing of program certifications to support accurate Housing Assistance Payments, Total Tenant Payments and utility reimbursements. Currently, recertifications are processed on a biennial basis schedule, through a three-tiered system outlined in our updated MTW plan. This will address timeliness of recertification while also ensuring compliance and review of supporting documentation. Please note the following rules tied to LMHA’s three-tiered recertification system: 1) When the family is zero income, they will go to an annual recertification. 2) When family is working, (enrolling in KTAP (Kentucky Transitional Assistance Program), receiving Child Support, and other similar sources of income) they will go to a biennial recertification. 3) When a family has fixed income, (receiving Social Security, Supplemental Security Income, and/or Pension payments), they will go to a triennial recertification. The HCV Team is also working with Yardi (ERP system) to maximize the reporting and monitoring of the recertification schedule. The manager initiates the tracking for needed processing and possible termination of participants. With the three-tiered system, staff will be able to review all tenant information closely during recertifications to ensure proper housing assistance payments. Additionally, to improve sufficient controls and internal monitoring, the HCV Team is partnering with the Compliance Team to review tenant files for errors and improper supporting documentation.

View Audit 384423

Finding 1171038 (2025-002)

Material Weakness 2025

Louisville Metro Housing Authority

KY

HUD Housing Programs

Finding Reference: 2025-002 Description of Finding: HUD regulations require certifications to be completed and entered timely to ensure accurate calculation of Housing Assistance Payments (HAP), Total Tenant Payment (TTP) and utility reimbursements. Per 24 CFR section 982.516, the Authority must ree...

Finding Reference: 2025-002 Description of Finding: HUD regulations require certifications to be completed and entered timely to ensure accurate calculation of Housing Assistance Payments (HAP), Total Tenant Payment (TTP) and utility reimbursements. Per 24 CFR section 982.516, the Authority must reexamine family income and composition at least once every two years and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification. Of the 40 Housing Choice Voucher tenant files tested, the following items were noted: • 32 instances of certifications not completed timely • 3 instances where the file did not contain income support or the support in the file did not agree to the amount used on the certification (the file was later updated with the correct income for one of these tenants) • 7 instances where housing quality standards inspections were not completed within the last 2 years • 1 instances where a rent comparison was completed, the rent requested by the landlord was determined to not be reasonable, but the rent was still used in the payment calculation Statement of Concurrence or Nonconcurrence: Louisville Metro Housing Authority agrees with Cherry Bekaert in reference to audit finding 2025-001. Corrective Action: LMHA continues to work through issues around the proper and timely processing of program certifications to support accurate Housing Assistance Payments, Total Tenant Payments and utility reimbursements. Currently, recertifications are processed on a biennial basis schedule, through a three-tiered system outlined in our updated MTW plan. This will address timeliness of recertification while also ensuring compliance and review of supporting documentation. Please note the following rules tied to LMHA’s three-tiered recertification system: 1) When the family is zero income, they will go to an annual recertification. 2) When family is working, (enrolling in KTAP (Kentucky Transitional Assistance Program), receiving Child Support, and other similar sources of income) they will go to a biennial recertification. 3) When a family has fixed income, (receiving Social Security, Supplemental Security Income, and/or Pension payments), they will go to a triennial recertification. The HCV Team is also working with Yardi (ERP system) to maximize the reporting and monitoring of the recertification schedule. The manager initiates the tracking for needed processing and possible termination of participants. With the three-tiered system, staff will be able to review all tenant information closely during recertifications to ensure proper housing assistance payments. Additionally, to improve sufficient controls and internal monitoring, the HCV Team is partnering with the Compliance Team to review tenant files for errors and improper supporting documentation. Name of Contact Person: Sarah Galloway, Chief Policy Officer, 502-569-3422, galloway@lmha1.org and Camille Robinson, Deputy Executive Director of Leased Housing, 502-569-6245, crobinson@lmha1.org

View Audit 384423

Finding 1171035 (2025-001)

Material Weakness 2025

School District of Belleville

WI

Internal Control / Segregation of Duties HUD Housing Programs

2025-001: Segregation of Duties Condition: Management is responsible for the design, implementation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The following duties lack adequate segregation of duties: • The...

2025-001: Segregation of Duties Condition: Management is responsible for the design, implementation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The following duties lack adequate segregation of duties: • The same individual that reconciles the bank accounts also approves and codes invoices, creates deposits and processes and initiates debt payments. • This individual is also the primary staff who compiles and reviews grant claims. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the nomrnl course of their responsibilities as a result of the lack of segregation of duties. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether sucherror is intentional or unintentional. Recommendation: We recommend that the Board of Education and the Superintendent continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportunities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office duties. The Board of Education approves monthly accounts payable checks and the Superintendent reviews payroll timesheets prior to processing payroll. The Superintendent also approves journal entries before they are posted to the accounting ledger. The Board of Education and Superintendent will continue to monitor transactions of the District. Contact Person: Jessie Backes Anticipated Completion: Ongoing

View Audit 384411

Finding 1170985 (2025-001)

Material Weakness 2025

Lamprey Health Care, Inc. and Friends of Lamprey Health Care, Inc.

NH

Allowable Costs / Cost Principles § 200.430

Finding: 2025-001 Condition Found: During testing of payroll allocated to the federal program, 1 of the 25 employees tested had salary charges which exceeded the Executive Level II compensation cap. Upon further review of the full population, a total of 3 employees were identified whose salary charg...

Finding: 2025-001 Condition Found: During testing of payroll allocated to the federal program, 1 of the 25 employees tested had salary charges which exceeded the Executive Level II compensation cap. Upon further review of the full population, a total of 3 employees were identified whose salary charges to the federal program exceeded the cap. Individual(s) Responsible for Corrective Action: Elizabeth Clark, Director of Finance Planned Corrective Action: Upon review of the salary allocation template, we found that the individuals whose salaries exceeded the Executive Level II compensation cap were allocated to grants without the application of appropriate proration. The result was that excess amounts could have been applied to grants in error. To identify and correct these errors, we will look back 12 months at all salaries charged against any grant that is funded directly or indirectly by federal funds. If any salaries in excess of the Executive Level II compensation cap were charged, we will reverse that charge and substitute another qualifying employee salary in its place. The procedure for allocating salaries to grants will be modified to include instructions to exclude employees with salaries exceeding the cap from grant allocations. Anticipated Completion Date: February 15, 2026

View Audit 384385

Finding 1170982 (2025-002)

Material Weakness 2025

Maria L. Varisco-Rogers Charter School

NJ

Student Financial Aid Cash Management Internal Control / Segregation of Duties

In response to the findings from the 2025 ACFR, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure bu...

In response to the findings from the 2025 ACFR, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure budgeted amounts and carryover funds are properly recorded throughout the fiscal year.

View Audit 384380

Finding 1170981 (2025-001)

Material Weakness 2025

Watkins Glen Central School District

NY

Cash Management Eligibility HUD Housing Programs

Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooked meals and expanded menu choices will be prepared which will result in an increase in expenses. There has been unpredictability with the increase of certain good...

Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooked meals and expanded menu choices will be prepared which will result in an increase in expenses. There has been unpredictability with the increase of certain goods, and we expect this to continue into the 2025-2026 fiscal year as well. The School District also participates in the Community Eligibility Provision (CEP) which provides free breakfast and lunch to every student within the School District. Salaries for School Lunch employees have also been increasing year after year due to the increase of minimum wage in New York State. The minimum wage is expected to increase to $16.00 per hour and entry level wages have increased per contract. The School District does have a practice of transferring BOCES aid gained from the cost of the BOCES management contract to the School Lunch Fund; the aid will not be transferred in upcoming years. The School District has devised a NYSED approved plan to expend the excess funds in the School Lunch Fund through appropriating a substantial amount of fund balance to be planned for and used for the cafeteria and kitchen within the next planned capital project. We are currently in the planning phase of our next capital project with a vote anticipated during the 2025-2026 fiscal year. If needed, we will examine other avenues to ensure we do not exceed the allowable limit of cash at year end.

View Audit 384367

Finding 1170978 (2025-003)

Material Weakness 2025

Weston County School District No. One

WY

School Nutrition Programs Internal Control / Segregation of Duties

The District has separated duties to the extent possible and has implemented compensating controls to monitor the accounting activities

View Audit 384352

Finding 1170971 (2025-001)

Material Weakness 2025

Talbot Bernard Senior Housing Corporation

MA

HUD Housing Programs

Responsible Official Jeffrey Caputi Plan Detail A calculation was made of the underfunding through December 2025, which amounted to 130,132. The funds were transferred from the operating account to the replacement reserve account making the reserve fully funded as of December 19, 2025. Anticipated C...

Responsible Official Jeffrey Caputi Plan Detail A calculation was made of the underfunding through December 2025, which amounted to 130,132. The funds were transferred from the operating account to the replacement reserve account making the reserve fully funded as of December 19, 2025. Anticipated Completion Date: December 19, 2025.

View Audit 384349

Finding 1170969 (2025-002)

Material Weakness 2025

Klingberg Family Centers, Inc., and Affiliates

CT

Procurement, Suspension & Debarment

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend Klingberg Family Centers, Inc. and Affiliates design controls to ensure an adequate review process is in place to review invoices and payments prior to payment. Explanation of disagreement ...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend Klingberg Family Centers, Inc. and Affiliates design controls to ensure an adequate review process is in place to review invoices and payments prior to payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Klingberg Family Centers, Inc. and Affiliates will strengthen internal controls over invoice and payment processing by reviewing formalized written procedures with staff, requiring documented pre-payment review and approval, ensuring appropriate segregation of duties, and providing training to applicable staff. Management will periodically monitor compliance with these controls. Name(s) of the contact person(s) responsible for corrective action: Teresa Alaimo, VP of Finance and Administration Planned completion date for corrective action plan: December 2025 If the U.S. Department of the Treasury has questions regarding this plan, please call Teresa Alaimo, VP of Finance and Administration at 860-832-5540.

View Audit 384341

Finding 1170968 (2025-001)

Material Weakness 2025

Klingberg Family Centers, Inc., and Affiliates

CT

Procurement, Suspension & Debarment

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend Klingberg Family Centers, Inc. and Affiliates design controls to ensure an adequate review process is in place to review invoices and recording of expenses to ensure they are posted in the ...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend Klingberg Family Centers, Inc. and Affiliates design controls to ensure an adequate review process is in place to review invoices and recording of expenses to ensure they are posted in the correct period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Klingberg Family Centers, Inc. and Affiliates will enhance internal controls over invoice review and expense recognition for federal awards. Management will improve standardized invoice review procedures, require supervisory approval prior to posting, and strengthen month-end and year-end cutoff controls to ensure expenses are recorded in the proper period. Accounting policies will be updated and staff will receive training on federal grant accounting requirements. Name(s) of the contact person(s) responsible for corrective action: Teresa Alaimo, VP of Finance and Administration Planned completion date for corrective action plan: December 2025 If the U.S. Department of the Treasury has questions regarding this plan, please call Teresa Alaimo, VP of Finance and Administration at 860-832-5540.

View Audit 384341

Finding 1170953 (2025-001)

Material Weakness 2025

North Georgia Community Action, Inc. and Subsidiary

GA

Compliance Requirement: Special Tests and Provisions Major Program: 93.569 Community Service Block Grant Recommendation: The Organization should fill open board member seats with representatives of the low-income individuals and neighborhoods served. Action Taken: Management agrees with the above re...

Compliance Requirement: Special Tests and Provisions Major Program: 93.569 Community Service Block Grant Recommendation: The Organization should fill open board member seats with representatives of the low-income individuals and neighborhoods served. Action Taken: Management agrees with the above recommendation and will follow the prescribed recommendation. Implementation date: December 31, 2025

View Audit 384319

Finding 1170952 (2025-001)

Material Weakness 2025

Healthfirst Family Care Center, Inc.

MA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2025.001 - Procurement, Suspension and Debarment Recommendation The Center should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff ...

Finding 2025.001 - Procurement, Suspension and Debarment Recommendation The Center should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Repeat Finding No Action Taken To establish, implement, and maintain a standardized screening process that ensures no federal funds are paid to excluded or debarred individuals or vendors, with documented evidence and ongoing monitoring, HealthFirst has developed written policies and procedures, outlining assigned responsibilities, screening frequencies, and documentation & retention. Staff training to correct inaccurate searches have been provided. If there are any question regarding this plan, please e-mail Lisa Jones at ljones@healthfirstfr.org. Sincerely, Lisa Jones Chief Executive Offi

View Audit 384316

Finding 1170946 (2025-001)

Material Weakness 2025

Town of Thurmont

MD

Procurement, Suspension & Debarment

Prior to contracting with a vendor, the Town will ensure the contractor is not suspended or debarred from receiving federal funds and document the procedures that were performed in order to verify this.

View Audit 384265

Finding 1170945 (2025-001)

Material Weakness 2025

Jessamine County Health Department

KY

Cash Management Internal Control / Segregation of Duties

We will continue to work with the Department for Public Health and will load opening balances of assets, liabilities and fund balances once approved by the Department for Public Health.

View Audit 384264

Finding 1170941 (2025-003)

Material Weakness 2025

Jewish Family Services, Inc.

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management § 200.305 § 200.318 § 200.326 § 200.430 § 200.431

Criteria or Specific Requirement: Subparts D and E of 2 CFR Part 200 require a nonfederal entity to establish written policies, procedures, and standards of conduct, including procedures to implement the cash management requirements of 2 CFR section 200.305, procedures that comply with the procureme...

Criteria or Specific Requirement: Subparts D and E of 2 CFR Part 200 require a nonfederal entity to establish written policies, procedures, and standards of conduct, including procedures to implement the cash management requirements of 2 CFR section 200.305, procedures that comply with the procurement standards of 2 CFR sections 200.318 through 200.326, and procedures for determining the allowability of costs in accordance with Subpart E of 2 CFR Part 200. Specifically, 2 CFR sections 200.430, 200.431, and 200.475 require written policies concerning compensation for personal services, fringe benefits, and travel costs, respectively. Views from Responsible Officials: Management agrees with the finding. Management has established written policies and procedures after yearend that were the policies and procedures followed during the year under audit and meets the requirements of Subparts D and E of 2 CFR Part 200. Contact Person: John Jacques Date of Completion: November 14, 2025

View Audit 384246

Finding 1170939 (2025-002)

Material Weakness 2025

Jewish Family Services, Inc.

WI

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.320 § 200.326 § 200.516

Criteria or Specific Requirement: Nonfederal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which re...

Criteria or Specific Requirement: Nonfederal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Views from Responsible Officials: Management agrees with the finding. Management has established written policies and procedures for procurement. Management confirmed policies and procedures were followed and monitored during the construction of the project. Written policies and procedures were completed after year-end. Contact Person: John Jacques Date of Completion: November 14, 2025

View Audit 384246

Finding 1170909 (2025-001)

Material Weakness 2025

Catoosa Public Schools

OK

School Nutrition Programs

Catoosa Public schools accecpts full responsibility for the deficiences identified in this audit finding related to the Child Nutrition program. The district acknowledges that internal controls surrounding manual adjustments to student meal accounts were insufficient and that adjustments totaling ap...

Catoosa Public schools accecpts full responsibility for the deficiences identified in this audit finding related to the Child Nutrition program. The district acknowledges that internal controls surrounding manual adjustments to student meal accounts were insufficient and that adjustments totaling approximately $36,740 were made without adequate documentation. The District has implemented a corrective action plan that is available upon request because it could not be properly upload to this excel spreadsheet.

View Audit 384209

Finding 1170906 (2025-002)

Material Weakness 2025

United Social and Mental Health Services, Inc. and Subsidiaries

CT

Cash Management Significant Deficiency § 200.302 § 200.303 § 200.305

Recommendation The Organization should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding No Action Taken A new federal cash draw down form has been created that will ensure all cash draw downs are reviewed and approved by the CEO. If there are ...

Recommendation The Organization should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding No Action Taken A new federal cash draw down form has been created that will ensure all cash draw downs are reviewed and approved by the CEO. If there are any question regarding this plan, please e-mail Diane Manning at dvdlmanning@usmhs.org.

View Audit 384191

Finding 1170903 (2025-001)

Material Weakness 2025

United Social and Mental Health Services, Inc. and Subsidiaries

CT

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2025.001 - Procurement, Suspension and Debarment Recommendation The Organization should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate ...

Finding 2025.001 - Procurement, Suspension and Debarment Recommendation The Organization should develop a written procedure to review all vendors and individuals in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Repeat Finding No Action Taken Business Office will verify compliance for all new vendors and conduct annual compliance review of existing vendors. Human Resources will verify compliance for all new hires and conduct annual compliance review of existing employees.

View Audit 384191

Finding 1170902 (2025-001)

Material Weakness 2025

Levelland Independent School District

TX

Eligibility

2025-001 – Significant Deficiency in Internal Controls over Compliance – Eligibility

View Audit 384188

Corrective Action Plans

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