Corrective Action Plans

Finding 1165306 (2024-003)

Material Weakness 2024

Murray County

MN

Procurement, Suspension & Debarment § 200.303

Finding Number: 2024-003 Finding Title: Federal Highway Project Sponsor Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: Murray County follows a project checklist to ensure that feder...

Finding Number: 2024-003 Finding Title: Federal Highway Project Sponsor Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: Murray County follows a project checklist to ensure that federal and state rules and regulations are followed. The same list will be used when they are a sponsoring agent for a project. Anticipated Completion Date: November 1, 2025

View Audit 375877

Finding 1165304 (2024-003)

Material Weakness 2024

Winslow Village II INC

MA

Special Tests & Provisions HUD Housing Programs Significant Deficiency

2024-003 - SPECIAL TESTS AND PROVISIONS Auditee’s Response and Planned Corrective Action Post the 2023 audit it was determined that we would fund an internal reserve at the property level. The internal reserve was to be funded, and accounts were opened to reflect that however since the implementatio...

2024-003 - SPECIAL TESTS AND PROVISIONS Auditee’s Response and Planned Corrective Action Post the 2023 audit it was determined that we would fund an internal reserve at the property level. The internal reserve was to be funded, and accounts were opened to reflect that however since the implementation of the software conversion did not complete in a timely fashion it was not reflected in the 2024 transaction. Planned Implementation Date of Corrective Action: In progress Person Responsible for Corrective Action: Marianne Correia, General Manager

View Audit 375855

Finding 1165303 (2024-002)

Material Weakness 2024

Winslow Village II INC

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

2024-002 - REPORTING Auditee’s Response and Planned Corrective Action Management, despite an unsuccessful software launch to a product that is better suited to support all aspects of the financial process, has made key changes (as noted above) to the internal financial control process of Winslow Vil...

2024-002 - REPORTING Auditee’s Response and Planned Corrective Action Management, despite an unsuccessful software launch to a product that is better suited to support all aspects of the financial process, has made key changes (as noted above) to the internal financial control process of Winslow Village II Inc. Due to the unique nature of the circumstances that created the delay in reporting in a timely manner the situation is unlikely to be repeated. Planned Implementation Date of Corrective Action: In progress Person Responsible for Corrective Action: Marianne Correia, General Manager

View Audit 375855

Finding 1165277 (2024-005)

Material Weakness 2024

Ohio County Fiscal Court

KY

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.317 § 200.318 § 200.327

In our audit findings there was noted $555,000 in bids awarded were not properly advertised. There was an advertisement for a pre-bid meeting for the projects. The projects were the removal of blockages on Rough River with money received from NRCS for that purpose. The intention was for the ad to sa...

In our audit findings there was noted $555,000 in bids awarded were not properly advertised. There was an advertisement for a pre-bid meeting for the projects. The projects were the removal of blockages on Rough River with money received from NRCS for that purpose. The intention was for the ad to say the projects were open and that bids were to be received by a certain date. The ad was improperly ran but not intentionally. We will double check all items going to bid. If an item is sent by any department it will be double checked at the Judge Executive's office. If it originates here it will be double checked by the treasurer's office.

View Audit 375819

Finding 1165273 (2024-002)

Material Weakness 2024

Argus Community, INC

NY

Allowable Costs / Cost Principles § 200.430

Corrective Action Planned: In July 2023, the Organization implemented ADP Work Force Now to systematically capture hours worked, the supervisor's approval and audit trail to reflect the work performed. Budget and Grants in conjunction with the program and Human Resources will implement a hindsight r...

Corrective Action Planned: In July 2023, the Organization implemented ADP Work Force Now to systematically capture hours worked, the supervisor's approval and audit trail to reflect the work performed. Budget and Grants in conjunction with the program and Human Resources will implement a hindsight review of employee working hours with a certification by the employee and supervisor. Name(s) of Contact Person(s) Responsible for Corrective Action: Betsey Knapp, Director of Budgets and Contracts: Alvin Sinckler, Chief Financial Officer Anticipated Completion Date: November 15, 2025.

View Audit 375784

Finding 1165251 (2024-003)

Material Weakness 2024

Power 4 STL Inc

MO

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring

Cause of Finding: The Organization failed to submit a required, semi-annual grant report. This created a potential for non-compliance with federal reward terms. Action: The Executive Director and the Bookkeeper will work to ensure increased accuracy and timeliness, in providing grant reporting. The ...

Cause of Finding: The Organization failed to submit a required, semi-annual grant report. This created a potential for non-compliance with federal reward terms. Action: The Executive Director and the Bookkeeper will work to ensure increased accuracy and timeliness, in providing grant reporting. The Executive Director and Bookkeeper, will both provide staff training and support to ensure they have the necessary knowledge and skill to effectively perform job functions with regards to reporting. The Executive Director has implemented and updated Internal Controls, in order to ensure proper processes are in place with regards to grant reporting. In addition, a Grant Reporting calendar has been implemented for all staff involved, as well as, an internal tracking system for grants, grant deadlines and reporting timelines. The Bookkeeper has implemented monthly check-ins with grant needs via the tracking too. Both, the Executive Director and the Bookkeeper, agree to confirm the proper timing of grant reports via the calendar and tracking tool. Anticipated Date of Completion: Completed. Completed Responsible Party: Executive Director and Bookkeeper

View Audit 375704

Finding 1165250 (2024-002)

Material Weakness 2024

Power 4 STL Inc

MO

Procurement, Suspension & Debarment

Cause of Finding: Several of the Organization’s Procurement files lacked documentation to support compliance with federal procurement standards. Action: The Executive Director and the Bookkeeper will work to maintain sufficient records to detail the history of procurement. The Procurement records wi...

Cause of Finding: Several of the Organization’s Procurement files lacked documentation to support compliance with federal procurement standards. Action: The Executive Director and the Bookkeeper will work to maintain sufficient records to detail the history of procurement. The Procurement records will include, the following; 1. Rationale of the method of Procurement, 2. Selection of contract type, 3. Contractor selection or rejection, 4. The basis for contract price. The Procurement Policy has been updated, to reflect federal procurement standards. The Executive Director and Bookkeeper, will both provide staff training and support to ensure they have the necessary knowledge and skill to effectively perform job functions with regards to the updated Procurement Policy. Both, the Executive Director and the Bookkeeper, agree to train staff on federally compliant procurement standards. A Standardized Vendor Checklist will be applied in the Procurement process. Anticipated Date of Completion: 12/01/2025 Completed Responsible Party: Executive Director and Bookkeeper

View Audit 375704

Finding 1165249 (2024-001)

Material Weakness 2024

Power 4 STL Inc

MO

Cash Management

Cause of Finding: The Organization submitted reimbursement requests for expenses supported by invoices dated after the reimbursement date. The Organization misunderstood the timing requirements for reimbursement. Action: The Executive Director and the Bookkeeper will work to ensure increased accurac...

Cause of Finding: The Organization submitted reimbursement requests for expenses supported by invoices dated after the reimbursement date. The Organization misunderstood the timing requirements for reimbursement. Action: The Executive Director and the Bookkeeper will work to ensure increased accuracy in processing payments and reconciling the financial statements. The Executive Director and Bookkeeper, will both provide staff training and support to ensure they have the necessary knowledge and skill to effectively perform job functions with regards to reimbursements and cash management. The Executive Director has implemented and updated Internal Controls, in order to ensure proper processes are in place with regards to cash management. In addition, a Reimbursement Policy has been implemented, to ensure consistency of invoice management. The Internal Controls provide for three, separate points of contact, with regards to Cash Management. The Bookkeeper has implemented monthly account reconciliations and will continue to perform monthly reconciliations to ensure accurate reporting of invoices and any accounts receivable. The Bookkeeper will follow the recommended month-end and year-end closing procedures. Both, the Executive Director and the Bookkeeper, agree to confirm the proper timing of reimbursement requirements. Anticipated Date of Completion: Some items have been implemented, however the final date of completion will be 12/01/2025 Completed Responsible Party: Executive Director and Bookkeeper

View Audit 375704

Finding 1165213 (2024-001)

Material Weakness 2024

City of Sumter

SC

Reporting

Management concurs with the auditor's finding. The omission of certain federal expenditures from the orginally issued Schedule of Expenditures of Federal Awards (SEFA) was identified by management while reconciling federal expenditures for fiscal year 2025 to previously reported balances. It was det...

Management concurs with the auditor's finding. The omission of certain federal expenditures from the orginally issued Schedule of Expenditures of Federal Awards (SEFA) was identified by management while reconciling federal expenditures for fiscal year 2025 to previously reported balances. It was determined that the fiscal year 2024 SEFA did not fully capture all grant-related transactions recorded in the general ledger. The SEFA has been corrected and reissued to include all qualifying expenditures, and updated procedures have been implemented to strengthen controls over SEFA preparation. Specifically, the Finance Department has designated certain expenditure accounts to be used only in conjunction with grant related expenditures and implemented a new procedure to identify any grant related transactions not recorded to those specified accounts.

View Audit 375508

Finding 1165086 (2024-001)

Material Weakness 2024

Knox County District Board of Health

OH

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

To ensure full compliance with prevailing wage requirements, the County will work with ADF to implement a corrective action plan focused on education, oversight, and accountability. This includes conducting regular audits of payroll records and job classifications to identify discrepancies, providin...

To ensure full compliance with prevailing wage requirements, the County will work with ADF to implement a corrective action plan focused on education, oversight, and accountability. This includes conducting regular audits of payroll records and job classifications to identify discrepancies, providing mandatory training for staff and contractors on wage determination and reporting procedures, and establishing a centralized compliance team to monitor ongoing projects. Certified payroll submissions will be reviewed for accuracy, and any violations will be promptly addressed through wage restitution and documentation updates. Clear communication channels will be maintained with subcontractors and employees to reinforce expectations and encourage reporting of concerns. This proactive approach will help safeguard workers’ rights and uphold regulatory standards.

View Audit 375306

Finding 1165082 (2024-001)

Material Weakness 2024

Freeport Sewer District

ME

Reporting Matching / Level of Effort / Earmarking

Management response/corrective action plan: The condition occurred during a period of significant disruption. The 2024 budget was adopted by Trustees on November 13, and thirteen days later the General Manager unexpectedly passed away during the Thanksgiving holiday. In the aftermath of his passing,...

Management response/corrective action plan: The condition occurred during a period of significant disruption. The 2024 budget was adopted by Trustees on November 13, and thirteen days later the General Manager unexpectedly passed away during the Thanksgiving holiday. In the aftermath of his passing, District staff and Trustees worked closely with USDA Rural Development to ensure the capital project moved forward and that all required project-related documentation was submitted. USDA Rural Development requires submission of the annual budget to ensure that the funded entity has sufficient revenue to cover upcoming debt payments, as well as operation and maintenance costs. For 2024, USDA RD staff were aware that the Sewer District was implementing a 13.42% rate increase to address inflationary operational costs and increased sludge disposal costs, as well as establishing a 5% infrastructure improvement surcharge to begin preparing for the upcoming USDA debt payments. Through the ongoing communications, USDA did not express any concerns regarding the District’s financial position or readiness for upcoming payments. Going forward, the project manager will ensure compliance with federal reporting requirements for this project, including the timely submission of the annual budget to USDA.

View Audit 375295

Finding 1165069 (2024-002)

Material Weakness 2024

Caresouth Carolina, Inc.

SC

Reporting

We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: • We are reviewing the staffing of our finance department in an effort to ensure that on an ongoing basis these issues and findings are addressed and corrected. • Turnover...

We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: • We are reviewing the staffing of our finance department in an effort to ensure that on an ongoing basis these issues and findings are addressed and corrected. • Turnover has been due to the retirement of our Chief Financial Officer who had been with the organization for over thirty years. We made the decision to fill the CFO position vacated by the retiring CFO with the currently employed Controller. Although this transition has been in process for approximately a year, we recognize the need for ongoing training and support. We will ensure this. • Additionally, we have recruited a Staff Accountant with a start date of February 2025 to support accounting needs. • Although with this recruitment there are no Finance staff vacancies, we are evaluating to determine if we need to increase current staffing. In closing, we will support turnover and have individuals with adequate training and subject matter knowledge to perform assigned functions in accordance with appropriate standards and expectations. Additionally, we plan to finalize our internal balancing and financial reporting by August 31st thereby allowing for more time to complete the annual financial statement audit. We are always receptive to positive constructive criticism in our effort to improve upon compliance and financial reporting. Sincerely yours, Ann M. Lewis Chief Executive Officer

View Audit 375217

Finding 1165068 (2024-001)

Material Weakness 2024

Caresouth Carolina, Inc.

SC

Reporting Internal Control / Segregation of Duties

We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: • We are reviewing the staffing of our finance department in an effort to ensure that on an ongoing basis these issues and findings are addressed and corrected. • Turnover...

We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: • We are reviewing the staffing of our finance department in an effort to ensure that on an ongoing basis these issues and findings are addressed and corrected. • Turnover has been due to the retirement of our Chief Financial Officer who had been with the organization for over thirty years. We made the decision to fill the CFO position vacated by the retiring CFO with the currently employed Controller. Although this transition has been in process for approximately a year, we recognize the need for ongoing training and support. We will ensure this. • Additionally, we have recruited a Staff Accountant with a start date of February 2025 to support accounting needs. • Although with this recruitment there are no Finance staff vacancies, we are evaluating to determine if we need to increase current staffing. In closing, we will support turnover and have individuals with adequate training and subject matter knowledge to perform assigned functions in accordance with appropriate standards and expectations. Additionally, we plan to finalize our internal balancing and financial reporting by August 31st thereby allowing for more time to complete the annual financial statement audit. We are always receptive to positive constructive criticism in our effort to improve upon compliance and financial reporting. Sincerely yours, Ann M. Lewis Chief Executive Officer

View Audit 375217

Finding 1165067 (2024-002)

Material Weakness 2024

Asi - Jackson County, Inc.

MN

HUD Housing Programs Reporting

Once the Project’s cash flow improves, the reserve for replacement deposits will be caught up and made monthly thereafter.

View Audit 375188

Finding 1165066 (2024-001)

Material Weakness 2024

Asi - Jackson County, Inc.

MN

HUD Housing Programs Eligibility Reporting

The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner.

View Audit 375188

Finding 1164962 (2024-001)

Material Weakness 2024

City of Pullman

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Pullman January 1, 2024 through December 31, 2024 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CF...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Pullman January 1, 2024 through December 31, 2024 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The City did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Jeff Elbracht, Director of Finance 190 SE Crestview Street, Pullman, WA 99163 (509) 338-3212 Corrective action the auditee plans to take in response to the finding: Controls and training will be put in place to ensure staff complies with federal suspension and debarment requirements including completion for the process on all subsequent agreements with each contractor. Anticipated date to complete the corrective action: Immediately

View Audit 374927

Finding 1164947 (2024-003)

Material Weakness 2024

Town of Sandwich, New Hampshire

NH

Reporting Matching / Level of Effort / Earmarking § 200.328

Finding #2024-003 – Lack of Reporting Description of Finding: The Town did not submit required performance reports for the Rural eConnectivity Pilot Program during the 2024 audit. The Town was unaware of the specific reporting requirements required by the USDA and had challenges in communicating wit...

Finding #2024-003 – Lack of Reporting Description of Finding: The Town did not submit required performance reports for the Rural eConnectivity Pilot Program during the 2024 audit. The Town was unaware of the specific reporting requirements required by the USDA and had challenges in communicating with the awarding agency to clarify these expectations. Statement of Concurrence of Nonconcurrence: Concurrence. Contact Person: Courtney Delaney, Town Administrator Planned Corrective Action: Establish clarification as to applicable performance reports for the ReConnect program and submit required performance reports. Anticipated Completion Date: The Town has submitted several outstanding reports to the awarding agency as of this date and addressed challenges in communication and access to reporting portals. Two performance reports were not available until the initial report was filed. The Town is finalizing the outstanding performance reports currently and awaits technical information from the ISP and subrecipient for completion. Anticipated completion no later than September 30, 2025.

View Audit 374876

Finding 1164946 (2024-002)

Material Weakness 2024

Town of Sandwich, New Hampshire

NH

Subrecipient Monitoring § 200.331 § 200.333

Finding #2024-002 – Lack of Subrecipient Monitoring Description of Finding: The Town passed through approximately $1,650,000 in federal funds to a local electric Co-op for broadband infrastructure installation. The Town did not perform subrecipient monitoring specific to this award by identifying ap...

Finding #2024-002 – Lack of Subrecipient Monitoring Description of Finding: The Town passed through approximately $1,650,000 in federal funds to a local electric Co-op for broadband infrastructure installation. The Town did not perform subrecipient monitoring specific to this award by identifying applicable requirements for the award after the disbursement of these funds. Statement of Concurrence of Nonconcurrence: The Town concurs that applicable requirements for the award were not identified for the subrecipient, however the Town did monitor activities of the subrecipient. The Town monitored activities to ensure funds were used for allowable activities. Contact Person: Courtney Delaney, Town Administrator Planned Corrective Action: Establish and implement a formal subrecipient monitoring process for all federal funds passed through to other entities. Seek guidance from the awarding agency if responsibilities are unclear. Anticipated Completion Date: The Town has been in regular communication with the awarding agency and established clarity as to applicable terms and conditions as of this date. The Town is working to establish and implement a formal monitoring process and anticipates completion no later than December 31, 2025.

View Audit 374876

Finding 1164945 (2024-003)

Material Weakness 2024

Eve, INC

MI

Allowable Costs / Cost Principles Material Weakness Reporting

Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement our outsourced accounting provider, to ensure compliance with federal regulations and establish r...

Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement our outsourced accounting provider, to ensure compliance with federal regulations and establish robust processes. To address this finding, the following actions are underway: - By December 31, 2025, management, with the expertise of the outsourced CPA firm, will implement a comprehensive record retention policy tailored to federal award management. This policy will outline retention periods, storage protocols, and access requirements, ensuring all documentation is systematically organized and readily available. - For fiscal year 2025, the outsourced CPA firm is assisting in the creation and retention of adequate reconciling schedules to support all grant draw requests, aligning our processes with federal compliance standards. - The outsourced CPA firm is also supporting the development of detailed procedure manuals for federal award processes and the implementation of a document management system to centralize and secure critical records. These efforts will mitigate the risks associated with staff turnover and ensure continuity of operations. - By December 31, 2025, management will formalize a succession planning process for key positions involved in federal award management, incorporating cross-training of staff under the guidance of our CPA firm to facilitate knowledge transfer and operational resilience. The transition to our outsourced accounting provider addresses the root causes of this finding by bringing specialized expertise and structured processes to our federal award management. We are confident that these actions will result in sustainable improvements and full compliance with federal requirements. Anticipated completion date for these initiatives is December 31, 2025. Anticipated completion date is December 31, 2025.

View Audit 374870

Finding 1164892 (2024-001)

Material Weakness 2024

Bellevue Rotary Senior Housing Corporation

OH

Matching / Level of Effort / Earmarking

Management concurs with the findings and auditors’ recommendations to enhance internal controls to ensure compliance with the RD requirements. Furthermore, we would like to note that the questioned costs was paid from project cash for the ultimate benefit of improving the property for the tenants. T...

Management concurs with the findings and auditors’ recommendations to enhance internal controls to ensure compliance with the RD requirements. Furthermore, we would like to note that the questioned costs was paid from project cash for the ultimate benefit of improving the property for the tenants. The substantial rehabilitation tax credit transaction planned by the owner is anticipated to start within the next fiscal year will significantly enhance the living standards and experience for the tenants. The funds used for purposes directly related to the operations of the project will be repaid with the planned closing of the Low-Income Housing tax credit transaction during fiscal year 2025 unless an approval is granted by RD for payment of the questioned costs that will ultimately benefit the tenants of Rotary Commons. Furthermore, internal controls over funds used for purposes unrelated to the Corporation are being strengthened to prevent future noncompliance.

View Audit 374814

Finding 1164867 (2024-002)

Material Weakness 2024

Blue Ride Health Center, Inc.

VA

Reporting Internal Control / Segregation of Duties § 200.512 § 200.520

BRHC has hired additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filled in a timely ...

BRHC has hired additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filled in a timely manner in the future.

View Audit 374716

Finding 1164863 (2024-001)

Material Weakness 2024

Blue Ride Health Center, Inc.

VA

Subrecipient Monitoring Internal Control / Segregation of Duties

We believe the underlying issue has been corrected by aligning general ledger posting dates with the actual transaction dates in the accounting system so that amounts are captured in the proper period moving forward. Going forward, management will maintain supporting schedules and prepare timely rec...

We believe the underlying issue has been corrected by aligning general ledger posting dates with the actual transaction dates in the accounting system so that amounts are captured in the proper period moving forward. Going forward, management will maintain supporting schedules and prepare timely reconciliations to the general ledger on a monthly basis. Required adjustments will be communicated to the management of the accounting function and posted to the general ledger. Management will conduct a final review of the monthly financials prior to finalization, ensuring all requested correcting adjustments have been made and any unnatural balances have been investigated and corrected.

View Audit 374716

Finding 1164846 (2024-001)

Material Weakness 2024

Advanced Housing Inc.

NJ

Significant Deficiency Internal Control / Segregation of Duties

Management will review contracts at year end and record appropriate corresponding revenue for cost reimbursement contracts to ensure it is recorded properly.

View Audit 374686

Finding 1164845 (2024-001)

Material Weakness 2024

Livewell Greenville

SC

HUD Housing Programs

The duties will be segregated as much as possible and the Board of Directors will remain involved in the financial affairs of the Coalition to provide oversight and independent review functions.

View Audit 374682

Finding 1164838 (2024-001)

Material Weakness 2024

Randolph County Board of Education

GA

Reporting § 200.303

FA 2024-001 Improve Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: None Assistance Listing Number an...

FA 2024-001 Improve Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: None Assistance Listing Number and Title: 93.600 - Head Start Federal Award Number: 04CH011758 (Year: 2020) Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over Head Start program reporting requirements. Corrective Action Plans: The School District will review accounting procedures related to all aspects of the accounting functions. The financial officer will hold refresher trainings with all necessary participants to make sure all policies and procedures are followed. This training will reiterate that evidence of review and approval of all financial reports is required to ensure that the reports are accurate and complete. Estimated Completion Date: November 28, 2025 Contact Person: Darlene Winger, CFO Telephone: 229-732-2260 Email: darlene.winger@sowegak12.org

View Audit 374665

Corrective Action Plans

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