Corrective Action Plans

Finding 1238649 (2025-001)

Material Weakness 2025

Johnson County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

CORRECTIVE ACTION PLAN-FINDING 2025-001 Finding Subject: WIC Special Supplemental Nutrition Program for Women, Infants, and Children – Suspension and Debarment Contact Persons Responsible for Corrective Action: Tiffany Costley and Tracy Smith Contact Phone Numbers and Email Addresses: Tiffany Costle...

CORRECTIVE ACTION PLAN-FINDING 2025-001 Finding Subject: WIC Special Supplemental Nutrition Program for Women, Infants, and Children – Suspension and Debarment Contact Persons Responsible for Corrective Action: Tiffany Costley and Tracy Smith Contact Phone Numbers and Email Addresses: Tiffany Costley: 317-346-4302 tcostley@johnsoncounty.in.gov Tracy Smith: 317-736-6628 tsmith@JohnsonCounty.in.gov Views of Responsible Officials: We agree with this current year’s audit finding, conclusions and recommendations. Description of Corrective Action Plan: As a result, we have requested lease agreement addendums for the leases in question. One of which has already been executed and the other is expected by August 21, 2026. Both will be kept in our contract files per the Indiana County records retention schedule. In addition to the aforementioned immediate corrective action, we have drafted a lease agreement addendum for suspension and debarment verification in compliance with 2 CFR 180.300 that is required for all county lease agreements effective immediately. This addendum will be kept in the County Attorney’s shared drive and will be added to the lease agreement checklist. Both efforts, in conjunction with the County’s already in effect ordinance covering federal procurement, will ensure no repeat findings. Anticipated Completion Date: The lease agreement addendums covering suspension and debarment have already been approved at the County Commissioners’ meeting on July 27, 2026, with complete execution expected by August 21, 2026. The required lease agreement addendum is effective immediately and is now available in the attorney shared drive.

View Audit 413573

Finding 1238648 (2025-006)

Material Weakness 2025

Integrated Refugee & Immigrant Services, Inc.

CT

Subrecipient Monitoring Eligibility Significant Deficiency

The organization implemented a digital data management platform called ClientTrack and begin to maintain client records for program years 2025 and thereafter to ensure the proper retention of all required client eligibility and service documentation. In addition, management will perform periodic sel...

The organization implemented a digital data management platform called ClientTrack and begin to maintain client records for program years 2025 and thereafter to ensure the proper retention of all required client eligibility and service documentation. In addition, management will perform periodic self-assessments to monitor compliance with eligibility documentation and record retention requirements. Certain participant ﬁles pertaining to enrollments prior to 2025 were lost due to ﬂood damage at an o􀀁-site storage facility and were not recoverable.

View Audit 413566

Finding 1238646 (2025-005)

Material Weakness 2025

Integrated Refugee & Immigrant Services, Inc.

CT

Significant Deficiency Internal Control / Segregation of Duties

Enhancements are being implemented to ensure all grant reporting requirements are met on a timely basis by creating a grant reporting calendar and deadlines.

View Audit 413566

Finding 1238644 (2025-004)

Material Weakness 2025

Integrated Refugee & Immigrant Services, Inc.

CT

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.403 § 200.405

A formal cost allocation plan is being ﬁnalized and will be presented to the Board for approval no later than the November 2026 meeting. The cost allocation plan is expected to be e􀀁ective retroactively as of January 1, 2026, and the organization has already implemented the plan’s allocation methodo...

A formal cost allocation plan is being ﬁnalized and will be presented to the Board for approval no later than the November 2026 meeting. The cost allocation plan is expected to be e􀀁ective retroactively as of January 1, 2026, and the organization has already implemented the plan’s allocation methodologies in the general ledger and grant reporting since that date.

View Audit 413566

Finding 1238642 (2025-002)

Material Weakness 2025

Integrated Refugee & Immigrant Services, Inc.

CT

Internal Control / Segregation of Duties

Two additional accounting positions are being recruited to strengthen ﬁnancial oversight and distribute key accounting functions, including reconciliations, grant reporting, and month-end close activities.

View Audit 413566

Finding 1238640 (2025-001)

Material Weakness 2025

Integrated Refugee & Immigrant Services, Inc.

CT

Internal Control / Segregation of Duties Material Weakness Reporting

Currently under development and expected to be presented to the Board for approval. The handbook will formalize ﬁnancial reporting procedures, internal controls, grant compliance requirements, cash management practices, account reconciliations, approval workﬂows, and segregation of duties.

View Audit 413566

Finding 1238638 (2025-003)

Material Weakness 2025

City of Bloomington

IN

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement a policy to ensure a documented review process and reconciliation of costs to the report. The City will strengthen its internal controls over federal grant reporting and reimbursement...

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement a policy to ensure a documented review process and reconciliation of costs to the report. The City will strengthen its internal controls over federal grant reporting and reimbursement requests by implementing formal, documented procedures for the preparation, review, approval, and submission of required grant reports and reimbursement requests. Responsibilities will be clearly assigned to appropriate personnel, with segregation of preparation and approval duties where practicable. The City will also implement a centralized tracking process to monitor grant reporting deadlines, reimbursement requests, and amounts received throughout the grant period. Supporting documentation and evidence of review and approval will be maintained to promote timely and accurate reporting and reduce the risk of duplicate or excess reimbursement requests. Responsible party and timeline for completion: The Controller will be responsible for implementation of the corrective action, which will be implemented immediately.

View Audit 413554

Finding 1238637 (2025-002)

Material Weakness 2025

City of Bloomington

IN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement a policy to ensure a documented review process and reconciliation of costs to the report. Responsible party and timeline for completion: The Controller will be responsible for oversee...

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement a policy to ensure a documented review process and reconciliation of costs to the report. Responsible party and timeline for completion: The Controller will be responsible for overseeing the implementation of the corrective action plan and will ensure the appropriate personnel are involved in the review and reconciliation process. The corrective action plan will be implemented immediately and take place upon the next report submission.

View Audit 413554

Finding 1238634 (2025-002)

Material Weakness 2025

Town of Pelham

NH

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties

Management acknowledges that, of the two federally funded contracts reviewed during the audit, one contract was identified as not containing all applicable federal contract provisions required by Appendix II to 2 CFR Part 200. The other contract reviewed did not result in this exception. The Town fo...

Management acknowledges that, of the two federally funded contracts reviewed during the audit, one contract was identified as not containing all applicable federal contract provisions required by Appendix II to 2 CFR Part 200. The other contract reviewed did not result in this exception. The Town followed the appropriate procurement process in selecting the contractor. The contractor was NHDOT LPA-certified/prequalified, the services were provided as required, and the expenditures were determined to be allowable, resulting in no questioned costs. The audit report specifically notes that the services were appropriately procured and ultimately deemed allowable. The project was administered through NHDOT's Local Public Agency (LPA) process. Contractors and subcontractors performing work through the LPA process are subject to NHDOT Office of Federal Compliance (OFC) approval requirements. The Town's administration of the project therefore included the State's LPA and OFC oversight requirements in addition to the Town's own procurement process. Management recognizes that this oversight does not replace the requirement to include all applicable federal provisions in the contract itself. Going forward, the Town will strengthen its review of contracts funded in whole or in part with federal awards to ensure that applicable federal contract provisions, including those required by Appendix II to 2 CFR Part 200, are identified and incorporated into future agreements. Planned implementation date of corrective action: September 28, 2026 Person responsible for corrective action: Joe Roark, Town Administrator

View Audit 413551

Finding 1238632 (2025-001)

Material Weakness 2025

Town of Pelham

NH

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

During fiscal year 2025 the Town had not yet consolidated all federally required grant administration practices and procedures into a comprehensive written federal grant policy. The Town did, however, maintain policies and procedures applicable to grant-funded activities, including a Procurement Pol...

During fiscal year 2025 the Town had not yet consolidated all federally required grant administration practices and procedures into a comprehensive written federal grant policy. The Town did, however, maintain policies and procedures applicable to grant-funded activities, including a Procurement Policy effective January 1, 2025 that applied regardless of funding source and addressed grant-funded purchases, procurement, conflicts of interest, record retention, and compliance with grant-specific requirements. The Town was first formally advised of the need for additional comprehensive written federal grant policies and procedures in connection with the audit of its 2024 federal awards, which was conducted in late 2025. Once the finding was communicated, management responded as soon as practicable by developing a comprehensive Grants, Donations & Fundraising Policy incorporating the requirements of 2 CFR Part 200. The policy was adopted by the Board of Selectmen on March 31, 2026 and became effective April 1, 2026. Corrective action has been completed through adoption and implementation of this policy. Management also notes that the 2025 audit reported no questioned costs associated with this finding, identified no material weaknesses in internal control over the major federal program, and resulted in an unmodified opinion that the Town complied, in all material respects, with the applicable compliance requirements. Planned Implementation Date of Corrective Action: Occurred on April 1, 2026 Person Responsible for Corrective Action: Tammy Penny, Finance Direct & Assistant Town Administrator

View Audit 413551

Finding 1238630 (2025-003)

Material Weakness 2025

Meeker County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

ELIGIBILITY Recommendation: The County should implement additional procedures to ensure case file reviews are being performed on a regular basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Supervisor will sa...

ELIGIBILITY Recommendation: The County should implement additional procedures to ensure case file reviews are being performed on a regular basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Supervisor will sample and perform a quality review on a quarterly basis to ensure case workers are accurately assessing eligibility. Review will be documented. Supervisor will review at least one casefile for each caseworker per quarter and randomly pull additional cases from new caseworkers. Name of the contact person responsible for corrective action: Charlene Dale, Human Services Supervisor Planned completion date for corrective action plan: December 31, 2026

View Audit 413548

Finding 1238627 (2025-004)

Material Weakness 2025

National Council on Radiation Protection and Measurements

MD

Cash Management Subrecipient Monitoring Significant Deficiency

Standard written sign-off (signature or initials and date) on every reimbursement request before submission, retained in the grant file; requests not submitted without it; emailed approvals filed with the request. Quarterly spot-check of a sample of requests by [independent reviewer], with results d...

Standard written sign-off (signature or initials and date) on every reimbursement request before submission, retained in the grant file; requests not submitted without it; emailed approvals filed with the request. Quarterly spot-check of a sample of requests by [independent reviewer], with results documented. Contact person, Myrna A. Young, Financial Manager (sign off and filing), independent reviewer and spot check by accountant, anticipated completion October 31, 2026, with first spot check Q4 2026.

View Audit 413540

Finding 1238623 (2025-003)

Material Weakness 2025

National Council on Radiation Protection and Measurements

MD

Reporting Significant Deficiency

Written compliance calendar of all federal reporting deadlines, including the Federal Audit Clearinghouse due date, with the Financial Manager as owner and the President as backup. Calendar reviewed at each standing monthly meeting. Outsourced accountants confirm the audit timeline and filing respon...

Written compliance calendar of all federal reporting deadlines, including the Federal Audit Clearinghouse due date, with the Financial Manager as owner and the President as backup. Calendar reviewed at each standing monthly meeting. Outsourced accountants confirm the audit timeline and filing responsibility in writing at the start of each audit cycle. Contact person, Myrna A. Young, Financial Manager, backup by Kathryn A. Higley, NCRP President, anticipated completion October 31, 2026.

View Audit 413540

Finding 1238618 (2025-002)

Material Weakness 2025

National Council on Radiation Protection and Measurements

MD

Reporting

Monthly grant-by-grant reconciliation of grant agreements, reimbursement requests, and supporting documentation to the general ledger. Documented second-level review by the President and accounting reviewer before each month-end close is finalized. Standing monthly closing meeting between the Financ...

Monthly grant-by-grant reconciliation of grant agreements, reimbursement requests, and supporting documentation to the general ledger. Documented second-level review by the President and accounting reviewer before each month-end close is finalized. Standing monthly closing meeting between the Financial Manager and accountant (agenda and minutes retained), more frequent during year end and audit. Contact person, Myrna A. Young, Financial Manager, oversight by Kathryn A. Higley, NCRP President, anticipated completion October 31, 2026.In addition, an award-level schedule of federal expenditures is updated monthly, reconciled to the general ledger, and used to prepare the SEFA, which is reviewed and approved by the President and [outsourced accounting reviewer] before it goes to the auditors. Contact person, Myrna A. Young, Financial Manager, oversight by Kathryn A. Higley, NCRP President, anticipated completion October 31, 2026. In place for one year, ending December 31, 2026.

View Audit 413540

Finding 1238616 (2025-002)

Material Weakness 2025

Texas Heart Institute

TX

Reporting

Finding #2025-002 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Direct Funding, Assistance Listing #: 93.837 – Cardiovascular Diseases Research, Contract Number: 5R01HL153538-04, Contract Year: 07/01/23 – 06/3...

Finding #2025-002 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Direct Funding, Assistance Listing #: 93.837 – Cardiovascular Diseases Research, Contract Number: 5R01HL153538-04, Contract Year: 07/01/23 – 06/30/25. Condition and context: In testing 40 transactions for allowable costs, we identified an allowable program expenditure of $33,459 that was for goods and services received in fiscal year 2024. It was billed to the program in fiscal year 2025 and is reported on the 2025 SEFA. 2024 federal expenditures reported in the SEFA were understated by $33,459. Recommendation: Reemphasize the need for year-end grant reporting procedures sufficient to ensure all allowable federal expenditures incurred during the reporting period are identified and reported completely and accurately. Planned corrective action: Management agrees with the finding. Management will re-emphasize THI’s year-end grant reporting policies and procedures with the personnel responsible for them. Responsible officer: Darin Maxwell. Estimated completion date: October 31, 2026.

View Audit 413535

Finding 1238615 (2025-001)

Material Weakness 2025

Knox County

IN

Internal Control / Segregation of Duties Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2025-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Lisa Clark/Benock Contact Phone Number and Email Address: 812-885-2502 lcbenock@knoxcounty.in.gov Views of Responsible for Corrective Action: W...

FINDING 2025-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Lisa Clark/Benock Contact Phone Number and Email Address: 812-885-2502 lcbenock@knoxcounty.in.gov Views of Responsible for Corrective Action: We concur with the finding. Description of Corrective Action Plan: The annual reporting for fund 8950 – Coronavirus State and Local Fiscal Recovery Funds with the Treasury shall be reviewed by an independent accountant to verify that all the information is correct and reported per reporting compliance guidelines. In addition, the County Auditor will review the expenditures agree with the ledger. Anticipated Completion Date: April 30, 2027, the due date of the next annual reporting in 2027

View Audit 413513

Finding 1238614 (2025-003)

Material Weakness 2025

Housing Authority of St. Louis County

MO

HUD Housing Programs Procurement, Suspension & Debarment Significant Deficiency

Finding 2025-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects Assistance Listing Numbers: 14.155 Non Compliance: H – Unauthorized distributions of project assets Non Compli...

Finding 2025-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects Assistance Listing Numbers: 14.155 Non Compliance: H – Unauthorized distributions of project assets Non Compliance Material to the Financial Statements: No Significant deficiency in Internal Control over Compliance for Allowable Activities Criteria: The Authority must receive HUD approval prior to making distributions to related party except for distributions made with surplus cash. Condition: Based on review of the distributions made by the Authority, there were distributions made that were not authorized by HUD and were greater than the surplus cash balance calculated. Context: During 2025, the Authority made distributions to a related party in the amount of $82,797 without HUD approval. Known Questioned Costs: $82,797 Cause: Controls and actions were not taken to ensure that HUD approval is obtained prior to making distributions to related parties. Effect: The Authority is in non-compliance with specific requirements of a major federal program. Recommendation: Management should establish internal controls and procedures to ensure that HUD approval is obtained prior to making distributions to related parties. Authority response: Management will ensure that HUD approval is obtained prior to making distributions to related parties. Benjamin C. Washington, CFO, is responsible for implementing this corrective action by December 31, 2026.

View Audit 413512

Finding 1238613 (2025-002)

Material Weakness 2025

Housing Authority of St. Louis County

MO

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2025-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Catalog Numbers: 14.871 & 14.879 Noncompliance – N. Special Tests and Provisions - Housing Assistance Payment Non Compliance Material to the Financial Statements:...

Finding 2025-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Catalog Numbers: 14.871 & 14.879 Noncompliance – N. Special Tests and Provisions - Housing Assistance Payment Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: PHAs must pay monthly HAP in amounts that agree to Line 12u of the HUD-50058 and are accurately reflected in the HAP contract and HAP register (24 CFR § 982.158 and 24 CFR Part 982, Subpart K). PHAs must adopt and maintain a payment standard schedule establishing voucher payment standards by bedroom size within the PHA’s jurisdiction (24 CFR § 982.505). Payment standards must generally be set within 90 percent to 110 percent of HUD-published Fair Market Rents (FMRs) or Small Area FMRs, as applicable, without HUD approval (24 CFR § 982.503(d)). PHAs are required to review payment standards annually and revise the schedule, as necessary, no later than three months following the effective date of new FMRs to remain within the basic range (24 CFR § 982.503(c)(3)). For new HAP contracts, the payment standard in effect at the time of HAP execution must be used. For existing HAP contracts, increases in payment standards must be applied no later than the earliest of a rent increase affecting the family share, the family’s next regular or interim reexamination, or one year after the effective date of the payment standard increase, unless applied earlier in accordance with the PHA’s Administrative Plan (24 CFR § 982.505(c)(4)). Condition: Based upon inspection of the Authority’s files and on discussion with management, it was determined the Authority applied incorrect payment standard amounts in calculating HAP. As a result, the HAP reported on Line 12u of the HUD-50058 were calculated using payment standards that were not applicable to the households at the time the HAP amounts were determined. Context: Of a sample size of fifty-six (56) tenant files, one (1) tenants' HAP reported on Line 12u of the HUD-50058s were calculated using payment standards that were not applicable to the households at the time of recertification. Our sample size is statistically valid. Known Questioned Costs: $908* * Represents HAP attributable to one (1) tenant file for which the Authority could not demonstrate compliance with housing assistance payment requirements. The questioned costs do not represent amounts determined to be ineligible but rather costs associated with the tenant that remained in noncompliance beyond the required recertification date. Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to housing assistance payments. The Authority has not maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Housing Voucher Cluster program is in non-compliance with the special tests and provisions compliance requirement related to the payment standards of housing assistance payments. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster program to ensure that established internal control policies are being followed on a timely basis. Nicole Alexander, HCV Program Director, is responsible for implementing this corrective action by December 31, 2026.

View Audit 413512

Finding 1238611 (2025-001)

Material Weakness 2025

Housing Authority of St. Louis County

MO

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Finding 2025-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Assistance Listing Numbers: 14.871 & 14.879 Non Compliance - E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency...

Finding 2025-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Assistance Listing Numbers: 14.871 & 14.879 Non Compliance - E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 6,490 units. Of a sample size of fifty-six (56) tenant files, the following was noted: • HUD form 9886 was unable to be provided in 9 files • Citizen Declaration Section 214 form was unable to be provided in 7 files • Verification of income was unable to be provided in 1 file • Lead based paint form was unable to be provided in 1 file Known Questioned Costs: $15,432* * Represents HAP attributable to one (1) tenant file for which the Authority could not demonstrate compliance with eligibility requirements. The questioned costs do not represent amounts determined to be ineligible but rather costs associated with the tenant that remained in noncompliance beyond the required recertification date. Cause: There is a significant deficiency in internal controls over the eligibility type of compliance related to the maintenance of tenant files in the Housing Voucher Cluster. The Authority has not maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Authority is in non-compliance with the eligibility requirements of the Housing Voucher Cluster programs. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Nicole Alexander, HCV Program Director, is responsible for implementing this corrective action by December 31, 2026.

View Audit 413512

Finding 1238609 (2025-001)

Material Weakness 2025

CITY OF FARRAGUT

IA

Reporting

The city is reviewing procedures to determine how to achieve maximum segregation of duties

View Audit 413495

Finding 1238608 (2025-001)

Material Weakness 2025

TOWN OF BETHEL

ME

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.200

CORRECTIVE ACTION PLAN (Concerning Finding 2025-001)- Procurement Policy for the Rural Development A ward Contact Person Responsible for Con-ective Action: Sharon Jackson, Town Manager Con-ective Action: The Town of Bethel will take the following actions to address finding 2025-001 The current Town ...

CORRECTIVE ACTION PLAN (Concerning Finding 2025-001)- Procurement Policy for the Rural Development A ward Contact Person Responsible for Con-ective Action: Sharon Jackson, Town Manager Con-ective Action: The Town of Bethel will take the following actions to address finding 2025-001 The current Town Manager was appointed by the Select Board in October 2023 and had no knowledge of the material weakness. She is an experienced Manager that has implemented training for the Finance Officer and Finance Assistant, the Treasurer and the Select Board. RHR Smith & Company has been contracted and has completed the Town audits through June 2025. The Town Manager will work in conjunction with the Finance employees to put a Procurement Policy together and put the policy through the administrative process of review and approval by the Select Board. Anticipated Completion Date: 12/31/2026

View Audit 413489

Finding 1238605 (2025-003)

Material Weakness 2025

Ramsey County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties § 200.303

Finding Number: 2025-003 Finding Title: Eligibility - MAXIS Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Melody Santana-Marty – Controller Community Services and Supports Corrective Action Planned: Internal quality controls specific to the M...

Finding Number: 2025-003 Finding Title: Eligibility - MAXIS Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Melody Santana-Marty – Controller Community Services and Supports Corrective Action Planned: Internal quality controls specific to the Medicaid program, will be reviewed and updated. Department-wide communication to staff regarding the importance of complete and adequate supporting documentation in the case file prior to case approval has been implemented and will continue on an ongoing basis. This communication will include guidance on how to determine whether documentation is sufficient, along with examples of acceptable support. At a minimum, required documentation will include: • Documentation verifying citizenship. • Examples of properly completed applications. • Reconciliation of the income verification in MAXIS and the documentation in the case file. • Reconciliation of the asset verification in MAXIS and the documentation in the case file. The Quality Assurance review process and Corrective Action Plan have been documented and communicated to provide guidance for new staff, serve as refresher training for existing staff, and ensure that appropriate actions are consistently followed. This documentation will be reviewed and revised as necessary to maintain compliance and consistency across the department. Supervisory review has been implemented for new hires. When issues are identified with current staff, enhanced review strategies and procedures will be applied to ensure required documentation is properly reviewed prior to case approval. In addition, supervisors will review the audited cases to look for any trends in errors with specific staff. Anticipated Completion Date: December 31, 2026

View Audit 413479

Finding 1238604 (2025-002)

Material Weakness 2025

Ramsey County

MN

Special Tests & Provisions Eligibility Material Weakness § 200.303

Finding Number: 2025-002 Finding Title: Special Tests and Provisions – Child Support Non-Cooperation Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Melody Santana-Marty – Controller Community Services and Supports Corrective Action P...

Finding Number: 2025-002 Finding Title: Special Tests and Provisions – Child Support Non-Cooperation Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Melody Santana-Marty – Controller Community Services and Supports Corrective Action Planned: Internal quality controls specific to the Child Support program, will be reviewed and updated. Department-wide communication to staff regarding the importance of complete and adequate supporting documentation in the case file prior to case approval has been implemented and will continue on an ongoing basis. This communication will include guidance on how to determine whether documentation is sufficient, along with examples of acceptable support. At a minimum, required documentation will include: • Documentation supporting non-cooperation. • Verification of sanction implementation and removal timelines. • Reviewing files for completeness. Supervisory review has been implemented for new hires. When issues are identified with current staff, enhanced review strategies and procedures will be applied to ensure required documentation is properly reviewed prior to case approval. In addition, supervisors will review the audited cases to look for any trends in errors with specific staff. Anticipated Completion Date: December 31, 2026

View Audit 413479

Finding 1238603 (2025-001)

Material Weakness 2025

Ramsey County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties § 200.303

Finding Number: 2025-001 Finding Title: Eligibility-MAXIS Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Melody Santana-Marty – Controller Community Services and Supports Corrective Action Planned: Internal quality control review che...

Finding Number: 2025-001 Finding Title: Eligibility-MAXIS Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Melody Santana-Marty – Controller Community Services and Supports Corrective Action Planned: Internal quality control review checklists, specific to each program area, will be reviewed and updated, and additional controls will be developed to ensure that required documentation is obtained and maintained. Department-wide communication to staff regarding the importance of complete and adequate supporting documentation in the case file prior to case approval has been implemented and will continue on an ongoing basis. This communication will include guidance on how to determine whether supporting documentation is sufficient, along with examples of acceptable documentation. At a minimum, required documentation will include: • Documentation verifying client eligibility for the key eligibility-determining factors. • Evidence of the verification process recorded in MAXIS. Supervisors will continue to conduct periodic reviews of case files to ensure that all required documentation is on file. In addition, supervisors will review the audited cases to look for any trends in errors with specific staff. Anticipated Completion Date: December 31, 2026

View Audit 413479

Finding 1238602 (2025-004)

Material Weakness 2025

Ramsey County

MN

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.324

Finding Number: 2025-004 Finding Title: Procurement Program: 16.710 Public Safety Partnership and Community Policing Grants Name of Contact Person Responsible for Corrective Action: Daniel Palmer, Deputy Director, Emergency Communications Corrective Action Planned: Upon review, we determined that pr...

Finding Number: 2025-004 Finding Title: Procurement Program: 16.710 Public Safety Partnership and Community Policing Grants Name of Contact Person Responsible for Corrective Action: Daniel Palmer, Deputy Director, Emergency Communications Corrective Action Planned: Upon review, we determined that program staff did not confirm with Purchasing and Contracting at the county that the contract was acceptable under our procurement policies which would have caught the error. Three generators were purchased under this contract, and the total cost was significantly below the expected and budgeted amount. To prevent this issue from occurring in the future, Ramsey County is implementing the following corrective action: • If the COPS Office determines that the $273,011 purchase of generators needs to be refunded, Ramsey County is prepared to submit a Grant Award Modification (GAM) requesting to use those funds to purchase additional needed radios for Emergency Communications and Corrections. • Enhanced training: We will provide regular training for departments to cover procurement policies and internal review processes at the department level. Anticipated Completion Date: December 31, 2026

View Audit 413479

Corrective Action Plans

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