Corrective Action Plans

Finding 1179676 (2025-006)

Material Weakness 2025

Community Action Partnership of Sonoma County

CA

Equipment & Real Property Management Questioned Costs § 200.313

Finding 2025-006 e. Program Name: Head Start and Early Head Start f. Criteria or Specific Requirement: Physical Inventory Observation: Under 2 CFR 200 200.313(4)(2), a physical inventory of property must be taken at least once every two years. The results should be reconciled with the general ledger...

Finding 2025-006 e. Program Name: Head Start and Early Head Start f. Criteria or Specific Requirement: Physical Inventory Observation: Under 2 CFR 200 200.313(4)(2), a physical inventory of property must be taken at least once every two years. The results should be reconciled with the general ledger. g. Condition: The Organization has not performed a physical inventory in the last two years. h. Response: Physical inventory is currently underway, at about 50% completion across multiple locations. We estimate this will be completed by the end of the fiscal year.

View Audit 392084

Finding 1179675 (2025-005)

Material Weakness 2025

Community Action Partnership of Sonoma County

CA

Questioned Costs

Finding 2025-005 a. Program Name: Community Services Block Grant (CSBG) b. Criteria or Specific Requirement: Tri-Partite Board Composition: The CSBG Act at 42 USC 9910(b) requires that public organizations administer the CSBG program through a tri-Partite board. c. Condition: Less than 1/3 of the me...

Finding 2025-005 a. Program Name: Community Services Block Grant (CSBG) b. Criteria or Specific Requirement: Tri-Partite Board Composition: The CSBG Act at 42 USC 9910(b) requires that public organizations administer the CSBG program through a tri-Partite board. c. Condition: Less than 1/3 of the members of the board of directors of the Organization were representative of the government sector in accordance with CSBG requirements. d. Response: The Organization onboarded public sector board members, but due to turnover are below its membership number and are now low in low income/lived experience sector representation. The Organization is currently short three board members, all of which would need to provide low-income representation. Recruitment is a standing item at our governance committee meetings, and we have two prospective board members.

View Audit 392084

Finding 1179672 (2025-004)

Material Weakness 2025

Community Action Partnership of Sonoma County

CA

Reporting Cash Management Matching / Level of Effort / Earmarking

Finding 2025-004 a. Program Name: Head Start and Early Head Start b. Criteria or Specific Requirement: Failure to comply with the grant agreement’s terms and applicable regulations: The Organization did not comply with grant compliance requirements such as timeliness of submitting reports to funding...

Finding 2025-004 a. Program Name: Head Start and Early Head Start b. Criteria or Specific Requirement: Failure to comply with the grant agreement’s terms and applicable regulations: The Organization did not comply with grant compliance requirements such as timeliness of submitting reports to funding agencies and meeting matching requirements. c. Condition: The Organization had inconsistent performance on the submission of periodic grant reports in a timely matter. This submission pattern conflicts with grant timelines outlined in the Notice of Awards. Specifically, it was noted for one of Organization’s major programs, Head Start and Early Head Start, that reports were submitted outside of defined due dates. The Form SF-429 was not filed for the 2025 fiscal year. Further, Head Start and Early Head Start experienced 2 delayed reports. Management informed us that the delays in reporting were attributable to submission issues on the federal reporting platform, which temporarily prevented timely filling despite management’s attempts to complete the report. Once access to submission was granted, management promptly submitted the required report. d. Response: Turnover in the personnel responsible for submitting reports lead to the initial late submission. The management will ensure all the reports to be submitted within the defined due dates. In terms of matching, the Organization has made a waiver request and believes in the success of obtaining the waiver.

View Audit 392084

Finding 1179671 (2025-003)

Material Weakness 2025

Community Action Partnership of Sonoma County

CA

Allowable Costs / Cost Principles Questioned Costs

Finding 2025-003 a. Program Name: Head Start and Early Head Start, Coronavirus State and Local Fiscal Recovery Funds b. Criteria or Specific Requirement: Lack of Supporting Documents: Federal requirements under 2 CFR 200 section 303 state that the Organization must establish and maintain effective i...

Finding 2025-003 a. Program Name: Head Start and Early Head Start, Coronavirus State and Local Fiscal Recovery Funds b. Criteria or Specific Requirement: Lack of Supporting Documents: Federal requirements under 2 CFR 200 section 303 state that the Organization must establish and maintain effective internal control over compliance, including controls to ensure payroll costs are charged to federal awards are supported by adequate documentation. Effective internal controls require maintaining sufficient personnel and payroll records, including executed offer letters, and written documentation of wage or position changes with appropriate approvals, to support payroll expenses charged to the program. c. Condition: During payroll testing, we noted instances in which supporting documentation was not retained for payroll activity including missing signed offer letters and / or written approvals of wage or position changes. d. Response: We have implemented a new procedural checklist that accompanies any staff wage or position change. Within this we have clarified that wage changes must be accompanied by a formal letter that is signed by the employee, and that email communications will not suffice. This should ensure that in the future the official signed letters are collected in the format recommended for each such change.

View Audit 392084

Finding 1179658 (2025-003)

Material Weakness 2025

Rogue Community College

OR

Questioned Costs Reporting Significant Deficiency § 200.303

Finding: 2025-003 Federal Agency Name: U.S. Department of Health and Human Services Assistance Listing Number(s): 93.493 Program Name: Community Project Funding Finding Summary: Uniform Guidance at 2 CFR 200.303 requires nonfederal entities to establish and maintain effective internal control over f...

Finding: 2025-003 Federal Agency Name: U.S. Department of Health and Human Services Assistance Listing Number(s): 93.493 Program Name: Community Project Funding Finding Summary: Uniform Guidance at 2 CFR 200.303 requires nonfederal entities to establish and maintain effective internal control over federal awards that provides reasonable assurance that the entity is managing federal awards in compliance with applicable laws, regulations, and the terms and conditions of the award. Effective internal control includes appropriate independent review of reports to ensure accuracy prior to submission. During our testing over the report submissions for the fiscal year, we noted there was not an independent review completed over the quarterly expenditure report. Responsible Individuals: Michael Pollock, CFO and Debbie Dice, Director, Financial Reporting, Audit/Compliance Corrective Action Plan: There was transition in several of the key roles during the fiscal year, causing the review not to be completed over the quarterly submissions that will be rectified during 2025-26. Internal controls will be updated with the following steps: 1) Quarterly federal expenditure reports will be prepared by the an assigned Accountant II member and reviewed by a the Director of Financial Reporting, Audit and Compliance prior to submission to the granting agency; 2) Obtain evidence of the independent review, including reviewer sign-off and date of review, will be documented and retained with the report submission records; 3) The College will update written internal control procedures governing federal grant reporting to formally incorporate the independent review requirement; and 4) The Director of Financial Reporting, Audit and Compliance will monitor adherence to the review process and ensure that documentation is maintained for audit purposes. Anticipated Completion Date: June 2026

View Audit 392056

Finding 1179657 (2025-002)

Material Weakness 2025

Rogue Community College

OR

Special Tests & Provisions Questioned Costs Student Financial Aid

Finding: 2025-002 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Program Name: Student Financial Assistance Cluster Finding Summary: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(...

Finding: 2025-002 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Program Name: Student Financial Assistance Cluster Finding Summary: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Responsible Individuals: Frankie Everett, Director, Financial Aid Corrective Action Plan: The College implemented a new ERP system in the current year that caused delays in notifying students of their loan disbursements. PowerFAIDS allows documenting the email sent to students in the Communication Log, but a box has to be checked when the email batch is sent. This step was inadvertently missed in several batches so we cannot confirm the email was sent. The Department is working to automate the emails with a college-hired consultant. In the meantime, the Financial Aid Operations Coordinator (Jessica Jones) is double-checking that disbursement emails are going out each week. Anticipated Completion Date: June 2026

View Audit 392056

Finding 1179653 (2025-001)

Material Weakness 2025

Rogue Community College

OR

Special Tests & Provisions Questioned Costs Student Financial Aid

Finding: 2025-001 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.007, 84.033, 84.063, and 84.268 Program Name: Student Financial Assistance Cluster Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for accurate report...

Finding: 2025-001 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.007, 84.033, 84.063, and 84.268 Program Name: Student Financial Assistance Cluster Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third‐party servicer. The support provided by RCC for the students’ last date of attendance did not agree to the students’ withdrawal that had been submitted to NSLDS. Responsible Individuals: Danielle Crouch, Registrar and Analisa Gifford, Assistant Registrar Corrective Action Plan: During the 2023-2024 academic year, we were utilizing an outdated, homegrown Student Information System (SIS). A previously unidentified flaw in the system’s programming logic caused incorrect withdrawal dates to be populated in the National Student Clearinghouse (NSC) report. For the 2024-2025 academic year, we have transitioned to Jenzabar One, an industry-recognized SIS that includes built-in Enrollment Reporting functionality. To ensure accurate reporting moving forward, we are conducting audits of withdrawal dates at the end of each term. With the implementation of this new system and enhanced audit processes, this issue will be fully mitigated. Rogue Community College has implemented corrective actions to strengthen internal controls and ensure the accurate reporting of student enrollment statuses to the National Student Loan Data System (NSLDS). The College now utilizes withdrawal reports to systematically identify students who have withdrawn from all enrolled courses. These reports are reviewed to verify each student’s official withdrawal date prior to submission to NSLDS. For students who receive non-passing grades, the College reviews and reports the last date of attendance, when applicable, to ensure accurate determination of the student’s withdrawal date. As additional internal control, the College conducts term-end audits of withdrawal dates and last dates of attendance to confirm that enrollment status changes have been reported accurately and in accordance with federal requirements. Any discrepancies identified through this review process are corrected promptly. Additionally, the College utilizes graduation reports to verify that students who have completed all program requirements within their declared major are appropriately reported to NSLDS with an enrollment status of Graduated. Through these enhanced monitoring and verification procedures, Rogue Community College is confident that enrollment status changes are reported accurately and in compliance with the requirements outlined in 34 CFR 690.83(b)(2) and 34 CFR 685.309. Anticipated Completion Date: October 2025

View Audit 392056

Finding 1179649 (2025-001)

Material Weakness 2025

Chaffey Community College District

CA

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

The District acknowledges that deficiencies in internal controls over the Return to Title IV calculation process resulted in inaccurate calculations. The District has reviewed the identified calculations and corrected all errors. Return to Title IV policies and procedures will be updated and a stand...

The District acknowledges that deficiencies in internal controls over the Return to Title IV calculation process resulted in inaccurate calculations. The District has reviewed the identified calculations and corrected all errors. Return to Title IV policies and procedures will be updated and a standard process is to be completed for every calculation. The District will implement a mandatory secondary review of all Return to Title IV calculations prior to processing returns or post-withdrawal disbursements.

View Audit 392053

Finding 1179642 (2025-008)

Material Weakness 2025

New Rochelle Municipal Housing Authority

NY

HUD Housing Programs

Finding 2025-008: HQS Enforcement / Inspections Federal Program Finding Management acknowledges the finding and will strengthen oversight and enforcement of Housing Quality Standards (HQS) within the Housing Choice Voucher program. The Authority will discontinue the use of a contracted inspection se...

Finding 2025-008: HQS Enforcement / Inspections Federal Program Finding Management acknowledges the finding and will strengthen oversight and enforcement of Housing Quality Standards (HQS) within the Housing Choice Voucher program. The Authority will discontinue the use of a contracted inspection service for the Tenant-Based Voucher program and will transition to conducting HQS inspections in-house. This change will allow for improved oversight, scheduling, and monitoring of inspection and reinspection timelines. NRMHA will implement procedures to ensure that failed inspections are tracked and reinspections are completed within HUD’s required 30-day timeframe. In cases where deficiencies are not corrected within the required period, Housing Assistance Payments (HAP) abatements or other enforcement actions will be implemented in accordance with HUD regulations. Additionally, staff responsible for HQS inspections will receive training on HQS compliance requirements, and management will conduct periodic internal reviews of inspection files to ensure adherence to program requirements. Expected Completion Date August 31, 2026

View Audit 392052

Finding 1179641 (2025-007)

Material Weakness 2025

New Rochelle Municipal Housing Authority

NY

HUD Housing Programs

Finding 2025-007: SEMAP Board Approval Federal Program Finding Management acknowledges the finding and has implemented procedures to ensure compliance with SEMAP certification requirements. The Authority has established a compliance tracking list of required board approvals and regulatory submission...

Finding 2025-007: SEMAP Board Approval Federal Program Finding Management acknowledges the finding and has implemented procedures to ensure compliance with SEMAP certification requirements. The Authority has established a compliance tracking list of required board approvals and regulatory submissions, including the annual SEMAP certification. Under this procedure, all future SEMAP certifications will be presented to the Board of Commissioners for approval by resolution within the required 60-day timeframe following the end of the fiscal year. Management will monitor regulatory deadlines to ensure that SEMAP certifications are prepared, approved by the Board, and submitted to HUD in accordance with federal requirements. Completion Date: Implemented beginning FY 2026

View Audit 392052

Finding 1179629 (2025-004)

Material Weakness 2025

Voices of Hope, Inc.

MD

Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.334 § 200.403

The Organization has transitioned from QuickBooks to Sage Intacct accounting software, which now requires digital attachments for all transactions to ensure proper documentation. The Organization continues to review and improve processes and procedures as we grow as an organization. We will reinforc...

The Organization has transitioned from QuickBooks to Sage Intacct accounting software, which now requires digital attachments for all transactions to ensure proper documentation. The Organization continues to review and improve processes and procedures as we grow as an organization. We will reinforce adherence to the Organization's policies.

View Audit 392040

Finding 1179626 (2025-001)

Material Weakness 2025

Petaluma Health Center, Inc.

CA

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

As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the “Report on Federal Awards in Accordance with the OMB Uniform Guidance” for the year ended June 30, 2025. Management’s Views and Corrective Action Plan Finding 2025-001 –...

As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the “Report on Federal Awards in Accordance with the OMB Uniform Guidance” for the year ended June 30, 2025. Management’s Views and Corrective Action Plan Finding 2025-001 – Special Tests and Provisions – Significant Deficiency in Internal Control over Compliance It was identified during the current year audit that while the Organization successfully implemented system-level enhancements within their electronic health record system to consistently apply appropriate sliding fee discounts (previously a noted deficiency), the internal control environment remains inconsistently applied. The Organization’s front office staff responsible for patient intake did not obtain the necessary qualification criteria, or incorrectly billed patients under the sliding fee discount schedule. As a result, they did not consistently apply the appropriate sliding fee discounts for patients based on qualification criteria and certain patients were billed for the incorrect amounts under the sliding fee discount schedule. This was primarily due to administrative lapses and high staff turnover, which have hindered the full implementation of training protocols and eligibility documentation requirements. To address the finding related to patient intake that resulted in patients being billed for incorrect amounts specified in the sliding fee discount schedule, the Organization will implement a comprehensive corrective action plan. The Organization is actively developing and delivering targeted training for front office staff on the application of sliding fee discounts. The Organization partnered with its electronic health record vendor, OCHIN, to implement a Financial Assistance Module which will create the system a revenue cycle staff person will use to review each sliding fee scale application for completeness prior to approving patient access to sliding fee discounts. Additionally, the Organization also plans to update policies and procedures to incorporate monthly internal monitoring, reviews of data capture accuracy, and administrative oversight of sliding fee discount application to strengthen internal controls. Finally, thorough documentation of all corrective actions taken will be maintained. The Chief Financial Officer will report findings to management monthly. Through these measures, the Organization aims to enhance billing accuracy, ensure compliance with federal requirements, and prevent future discrepancies. Anticipated Date of Corrective Action: July 31, 2026 Party Responsible for Corrective Action: Molly Jouaneh, Chief Financial Officer

View Audit 392033

Finding 1179621 (2025-002)

Material Weakness 2025

Sunshine Connections, Inc.

KS

Cash Management Eligibility Significant Deficiency

2025-002 – 10.558 – Child and Adult Care Food Program –Eligibility Condition Two providers received an improper amount for their meal reimbursement for the month tested. Recommendation Controls should be reviewed and updated to ensure that complete and accurate meal counts are submitted to the State...

2025-002 – 10.558 – Child and Adult Care Food Program –Eligibility Condition Two providers received an improper amount for their meal reimbursement for the month tested. Recommendation Controls should be reviewed and updated to ensure that complete and accurate meal counts are submitted to the State for reimbursement. Comments on the Finding Given Sunshine Connections, Inc.’s limited staffing structure, full segregation of duties within the meal claims process is not always possible. However, the organization has implemented practical internal controls to reduce the risk of errors and ensure accurate claims are submitted. All meal count and attendance records submitted are reviewed for completeness and accuracy before being entered into the claim system. Meal counts are checked against enrollment, attendance, and licensed capacity to ensure they are reasonable and allowable. Action Taken Whenever possible, someone other than the Director will prepare the monthly claim. The Director will then review the claim for accuracy and compare totals between the Excel spreadsheet and the Little Organizer program before submission to ensure the information is correct.

View Audit 392018

Finding 1179619 (2025-001)

Material Weakness 2025

Claiborne Parish School Board

LA

School Nutrition Programs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

Reference # and title: 2025-001 Untimely Completion of Time Certifications Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Chil...

Reference # and title: 2025-001 Untimely Completion of Time Certifications Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2025 National Lunch Program 10.555 2025 Condition found: Federal regulations require that salaries and wages charged to federal programs be supported by time and effort documentation that accurately reflects the work performed and is completed in a timely manner, in accordance with 2 CFR §200.430. In testing a sample of Child Nutrition payroll, it was noted for all eleven employees tested, the Child Nutrition Program did not complete required time certifications in a timely manner. Several certifications were completed after an extensive amount of time, resulting in noncompliance with federal documentation requirements. Corrective action planned: The School Board has changed when the time certifications are completed to comply with the federal requirements. The School Board will implement written procedures to address the issue. Management will review and monitor the process to ensure compliance with the new procedures.

View Audit 392015

Finding 1179616 (2025-002)

Material Weakness 2025

Perry Central Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2025-002 Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: I...

FINDING 2025-002 Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. Context: The School Corporation had one project for a bus garage addition that which was funded with ESSER III (84.425U) grant awards. The School Corporation did not execute a formal contract with the vendor as the transaction was under the simplified acquisition threshold of $150,000. As such, there was no internal controls to communicate required prevailing wage rate requirements to the vendor prior to entering into the transaction. The School Corporation did obtain the weekly wage reports from the vendor. The total project cost disbursed during the audit period was $88,727, which included materials and labor. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. We did not have a formal contract for this project. It was below a threshold that we had used before that necessitated a formal contract. We now understand that we should have gotten a formal contract in place because this is federal funding. We used the quotes that were provided, and the school board approved the expenditures at a school board meeting. In the future, we will secure a formal contract for all federal funds. Responsible Party and Timeline for Completion: Tara Bishop, Superintendent. Completed 3/1/24.

View Audit 392012

Finding 1179611 (2025-001)

Material Weakness 2025

Perry Central Community School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

FINDING 2025-001 Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: I...

FINDING 2025-001 Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management Requirements compliance requirements. Context: For 1 of 2 sample items tested, we noted the School Corporation expended $88,727 on bus garage additions which was charged to the ESSER III (84.425U) grant award. It was noted this capital asset acquisition was not reported on the capital asset listing for the School Corporation as of June 30, 2025. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Our current protocol puts the sole responsibility for updating the capital asset listing on the Corporation Treasurer. Our policy will be revised to include at least 2 people who review the listing on an annual basis. Responsible Party and Timeline for Completion: Sarah Briggeman, Treasurer. Anticipated completion date: 5/31/26.

View Audit 392012

Finding 1179606 (2025-002)

Material Weakness 2025

Minneapolis American Indian Center

MN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332

The Organization acknowledges this was a unique situation and it is unlikely to recur. As a precaution, we will review training with staff and conduct periodic reviews of the SEFA related funds. We will also continue to bring unique situations to the attention of the auditors to maintain our strong ...

The Organization acknowledges this was a unique situation and it is unlikely to recur. As a precaution, we will review training with staff and conduct periodic reviews of the SEFA related funds. We will also continue to bring unique situations to the attention of the auditors to maintain our strong compliance history. Anticipated completion date: December 31, 2025.

View Audit 392011

Finding 1179605 (2025-007)

Material Weakness 2025

City of Carlin

NV

Questioned Costs Material Weakness Reporting

Finding 2025-007 Finding Summary: The OMB Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The ann...

Finding 2025-007 Finding Summary: The OMB Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The annual reported cumulative expenditures were overstated by $464,672, current period obligations were overstated by $3,059,105, and the current period expenditures were overstated by $610,505. Responsible Individuals: Richard Braithwaite, City Manager Corrective Action Plan: Management understands the importance of correcting this deficiency. Management is working on controls to establish a secondary reviewer requirement. All annual reports must be verified against source documentation (receipts, payroll registers, and contracts) by a staff member independent of the original data entry process prior to reports being submitted. Anticipated Completion Date: June 2026

View Audit 392000

Finding 1179582 (2025-001)

Material Weakness 2025

Readyct, Inc.

CT

Allowable Costs / Cost Principles

Management has formalized the documentation process over allocation of time to the award to ensure only actual time worked on the award is charged to the awards.

View Audit 391968

Finding 1179579 (2025-004)

Material Weakness 2025

Union Parish School Board

LA

School Nutrition Programs Questioned Costs Allowable Costs / Cost Principles § 200.430

Reference # and title: 2025-004 Internal Control over Allowable Costs Federal program and specific federal award identification: AL # Grant Year FEDERAL GRANTOR/ PASS-THROUGH GRANTOR/PROGRAM NAME Passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.55...

Reference # and title: 2025-004 Internal Control over Allowable Costs Federal program and specific federal award identification: AL # Grant Year FEDERAL GRANTOR/ PASS-THROUGH GRANTOR/PROGRAM NAME Passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2025 National School Lunch Program 10.555 2025 Summer Food Program 10.559 2025 Criteria or specific requirement: 2 CFR section 200.430(g) requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on a Federal award and a non-Federal award. Condition found: No time certification was completed by Child Nutrition Supervisor for six months of the year. The Child Nutrition Supervisor retired in December 2024. Corrective action plan: Make a list of all employees who are paid by two budgets and require them to complete and sign time and effort sheets monthly. Person responsible for corrective action: Supervisors Anticipated completion date: Time and effort reports are to be reviewed monthly by supervisor and time and effort reports are to be kept on file by individual supervisors beginning school year 2025-2026.

View Audit 391965

Finding 1179575 (2025-008)

Material Weakness 2025

Second Judicial District Court

NM

Subrecipient Monitoring § 200.332

Finding #: 2025-008 (Previously 2024-005) Subrecipient Monitoring (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Dep...

Finding #: 2025-008 (Previously 2024-005) Subrecipient Monitoring (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has implemented new policies and procedures to ensure subrecipient activity controls and processes are performed for all subawards. The Division Heads will monitor their program staff and grant administrators to ensure that they are monitoring grantee activities of subrecipients to ensure that subaward is used for authorized purposes, in compliance with Federal statues, regulations and terms and conditions of the subaward. This action plan will comply with 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements and Cost Principles for Federal Award. Who will act (name and title): Federal Grants Director, Chief Procurement Officer, Contract Managers, Division Finance Directors, and Grant Administrators. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.

View Audit 391960

Finding 1179573 (2025-007)

Material Weakness 2025

Second Judicial District Court

NM

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring

Finding #: 2025-007 (Previously 2024-004) Reporting (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has im...

Finding #: 2025-007 (Previously 2024-004) Reporting (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has implemented new policies and procedures to ensure reporting activities are performed for all federal awards. The Program will meet with the Federal Funding Accountability and Transparency Act (FFATA) requirements and reporting subaward activities in SAM.gov no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Grants Management Bureau (GMB) will be oversight in making sure that these requirements are being met and will be verifying the information in SAM.gov. This action plan will comply with 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements and Cost Principles for Federal Award. Who will act (name and title): Federal Grants Director, Division Finance Directors, and Grant Administrators. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.

View Audit 391960

Finding 1179571 (2025-006)

Material Weakness 2025

Second Judicial District Court

NM

Procurement, Suspension & Debarment

Finding #: 2025-006 (Previously 2024-003) Procurement, Suspension, and & Debarment (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency r...

Finding #: 2025-006 (Previously 2024-003) Procurement, Suspension, and & Debarment (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): As a result of previous audit findings, the department has engaged with Deloitte Consulting to develop future state road maps for financial controls and process improvements. In addition, workflow efficiencies will be addressed. The Department has implemented procedures to ensure federal procurement requirements are met and suspension and debarment checks are completed prior to finalizing agreements with vendors. The Department will provide trainings on the steps needed for verification of debarment and suspensions on sam.gov for applicable procurements and keep on file and/or attach to the purchase order submission in SHARE to assure the division did their due diligence to fulfill this requirement. This action plan will comply with 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements and Cost Principles for Federal Award. Who will act (name and title): Chief Procurement Officer, Federal Grant Director, and Division Finance Directors. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.

View Audit 391960

Finding 1179569 (2025-005)

Material Weakness 2025

Second Judicial District Court

NM

Equipment & Real Property Management

Finding #: 2025-005 (Previously 2024-002) Equipment (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department will i...

Finding #: 2025-005 (Previously 2024-002) Equipment (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department will implement a policy and procedure to include asset tag information, such as QR codes, serial numbers, and other identification numbers for capital assets. This information will be entered into our SAGE Asset system. SAGE Asset system will be used with another system to help identify assets and their locations when conducting the Annual Capital Assets Physical Inventory Certification. The additional system utilizes QR codes to track assets and their related maintenance. The Department’s new Capital Asset Manager is in the process of cross-referencing the assets between the two systems. This process will ensure compliance with MAPS FIN 6.1 and FIN 6.6, as well as adhere to the requirements for capital assets purchased with federal funds during the fiscal year. This action plan will comply with Per §200.313, Property records; Per Manual of Model Accounting Practices (MAPs) FIN 6.1; Per MAPs FIN 6.6. Who will act (name and title): Capital and Fixed Assets Director, Division Financial Director, IT, Division Directors When will action(s) be completed (effective dates, timelines, etc.): The Department is committed to addressing this finding and aims to resolve it by June 30, 2026.

View Audit 391960

Finding 1179568 (2025-004)

Material Weakness 2025

Second Judicial District Court

NM

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency § 200.430

Finding #: 2025-004 Allowable Activities and Cost - Payroll (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): Newly imposed...

Finding #: 2025-004 Allowable Activities and Cost - Payroll (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): Newly imposed supervisory review of the bi-weekly payroll correction process will ensure that miscoded employees are detected. Discrepancies will be addressed immediately. Who will act (name and title): Division Finance Directors, Program Grant Administrators, and Federal Grants Director. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.

View Audit 391960

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