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Corrective Action Plans

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Finding 1169256 (2025-001)
Material Weakness 2025
National Safety Council
IL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Condition Found The Council did not submit quarterly reports to NHTSA within the required timeframe as stipulated under federal grant requirements. The reports were only provided in September 2025 after the Council became aware of the obligation and coordinated with the Contracting Officer’s Represe...
Condition Found The Council did not submit quarterly reports to NHTSA within the required timeframe as stipulated under federal grant requirements. The reports were only provided in September 2025 after the Council became aware of the obligation and coordinated with the Contracting Officer’s Representative (COR) to submit all past-due reports retroactively. Corrective Action Plan Onboarding Enhancement: Develop and implement a standardized onboarding checklist for new program managers that includes all federal reporting requirements. Compliance Monitoring: Establish quarterly internal compliance reviews to verify timely submission of required reports. Communication Protocol: Formalize communication with government agency to confirm reporting expectations at the start of each contract year. Training: Provide annual compliance training for program managers and relevant staff on federal reporting obligations. Responsible Person for Corrective Action Plan Keith Radeke, Chief Financial Officer Implementation Date of Corrective Action Plan December 18, 2025
View Audit 382219
Finding 1169254 (2025-002)
Material Weakness 2025
Christian County Water Reclamation District
IL
Reporting Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The District's management reviewed all audit adjusting entries with the auditor and agreed to make those adjustments to their accounts.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The District's management reviewed all audit adjusting entries with the auditor and agreed to make those adjustments to their accounts.
View Audit 382217
Finding 1169253 (2025-001)
Material Weakness 2025
Christian County Water Reclamation District
IL
Internal Control / Segregation of Duties Reporting
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The District's management is aware of the need for the expertise necessary to prepare a complete set of financial statements and related disclosures. Management has carefully reviewed the ...
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The District's management is aware of the need for the expertise necessary to prepare a complete set of financial statements and related disclosures. Management has carefully reviewed the financial statements, disclosures, supplementary information, and schedule of expenditures of federal awards prior to approving them and has accepted responsibility for their content and presentation.
View Audit 382217
Finding 1169251 (2025-006)
Material Weakness 2025
Western Community Unit School District #12
IL
Cash Management Reporting School Nutrition Programs
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Child Nutrition Cluster- AL 10.553 / 10.555 Finding No.: 2025-006 Condition: District failed to submit annual verification report and monthly claim reports for Child Nutrition Program Cluster in accordance t...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Child Nutrition Cluster- AL 10.553 / 10.555 Finding No.: 2025-006 Condition: District failed to submit annual verification report and monthly claim reports for Child Nutrition Program Cluster in accordance to Illinois School Code. Recommendation: The District should review all reports to ensure they are submitted timely. Action Taken: The District concurs with the recommendation and completed a Corrective Action Plan with ISBE in accordance with the 3 year exception policy. District will work to ensure the Corrective Action Plan approved by ISBE is followed.
View Audit 382205
Finding 1169249 (2025-005)
Material Weakness 2025
Western Community Unit School District #12
IL
Internal Control / Segregation of Duties
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness Special Education Cluster- AL 84.173 / 84.027 Finding No.: 2025-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The Dis...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness Special Education Cluster- AL 84.173 / 84.027 Finding No.: 2025-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be ware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to review and approving financial items and asking questions. It is not cost feasible to hire additional personnel.
View Audit 382205
Finding 1169247 (2025-004)
Material Weakness 2025
Western Community Unit School District #12
IL
Internal Control / Segregation of Duties
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Child Nutrition Cluster- AL 10.553 / 10.555 Finding No.: 2025-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of dut...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Child Nutrition Cluster- AL 10.553 / 10.555 Finding No.: 2025-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be ware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to review and approving financial items and asking questions. It is not cost feasible to hire additional personnel.
View Audit 382205
Finding 1169245 (2025-001)
Material Weakness 2025
City of Central
LA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
We have carefully reviewed the finding of Documentation of Internal Controls over Federal Awards. The City of Central concurs with the finding. City management recognizes the importance of maintaining current, comprehensive, and properly documented internal controls over federal awards in accordance...
We have carefully reviewed the finding of Documentation of Internal Controls over Federal Awards. The City of Central concurs with the finding. City management recognizes the importance of maintaining current, comprehensive, and properly documented internal controls over federal awards in accordance with 2 CFR part 200.303(a). The City acknowledges that while formal policies and procedures existed, they were not fully updated to reflect current Uniform Guidance requirements and did not sufficiently address all applicable compliance areas for the federal programs administered. The City will undertake a comprehensive review of its existing policies and procedures. Management will update and formalize internal control documentation over federal awards to ensure alignment with Uniform Guidance requirements and to address all relevant compliance areas applicable to the City’s federal programs. This process will include identifying key control activities, documenting responsibilities, and ensuring controls are properly designed and implemented. Additionally, management will increase awareness of Uniform Guidance requirements and internal controls documentation standards by providing resources to applicable staff. Management will continue to periodically review internal control documentation to ensure continued compliance as federal requirements change. Responsible Officials: Mayor Wade Evans; Suzonne Cowart, CPA; Michele Lobianco Anticipated Completion Date: February 2026
View Audit 382200
Finding 1169244 (2025-001)
Material Weakness 2025
Lone Star College System
TX
Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking
1. Immediate Compliance Review and Documentation Grants Accounting & Grants Development and Compliance (GDC) will conduct a comprehensive review of the five HEIA grants renewed for FY2026: • Verify each employee's current compensation source (institutional vs. grant funds) • Calculate the correct gr...
1. Immediate Compliance Review and Documentation Grants Accounting & Grants Development and Compliance (GDC) will conduct a comprehensive review of the five HEIA grants renewed for FY2026: • Verify each employee's current compensation source (institutional vs. grant funds) • Calculate the correct grant-funded compensation based on Level of Effort percentages • Determine the period of noncompliance for each grant • Document total amount of personnel costs that should have been charged to grants • Make adjusting entries in FY2026 as needed 2. Transition Personnel to Grant-Funded Payroll (if required) Grants Accounting will work with the Program Team to: • Establish split-funding arrangements for each affected employee based on their Level of Effort • Update payroll accounting codes to properly charge personnel costs to grant accounts • Ensure proper fund availability and budget alignment 3. Review Time and Effort Reporting Procedures and Update (if necessary) Establish compliant time and effort documentation as required by 2 CFR 200.430: • For employees working solely on one grant (100% effort): Implement semi-annual certification • For employees on multiple cost objectives: Review time and effort documentation to ensure proper payroll allocation; correct as needed • Re-train all affected personnel on time and effort reporting requirements • Establish quarterly review process to ensure accurate reporting 4. Budget Realignment and Prior Approval Requests For each affected grant: • Review current budget vs. actual expenditures • Determine if budget modifications are needed to accommodate personnel costs • Submit prior approval requests to Department of Education if required (2 CFR 200.308) • Coordinate with program officers for each grant as needed 5. Policy and Procedure Updates Develop and implement enhanced procedures to prevent recurrence: • Update standard operating procedures for setting up grant-funded positions • Establish pre-award checklist requiring coordination between Grants Office and HR • Implement quarterly reconciliation between GAN key personnel and actual payroll charges • Require GDC to sign-off on all personnel appointments for grant-funded positions • Update training and grant orientation information as needed 6. Training and Communication Provide comprehensive training to: • All current Project Directors/Managers on federal grant personnel requirements • HR staff on grant-funded position management • Grants Accounting staff on proper cost allocation and monitoring • Department chairs/supervisors who oversee grant-funded personnel 7. Ongoing Monitoring and Quality Assurance Implement enhanced monitoring procedures: • Monthly reconciliation of GAN key personnel vs. actual grant charges • Quarterly review of time and effort reports for completeness and accuracy • Annual internal review of grant personnel compliance 8. Communication with Federal Agencies As appropriate: • Submit required modifications or amendments to grant agreements • Provide documentation of compliance restoration
View Audit 382199
Finding 1169243 (2025-001)
Material Weakness 2025
Bayport-Blue Point Union Free School District
NY
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
2025-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027 Special Education Preschool Grants ALN: 84.173 Condition: Subpart I, 2 CFR §200.4...
2025-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027 Special Education Preschool Grants ALN: 84.173 Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employees work on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PAR) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, it was noted that in some instances, the District’s PARs were not signed by the employees. In addition, PARs for employees not charged 100% to a single grant were prepared retrospectively after year end rather than periodically throughout the year. Planned Corrective Action: PARS’s were sent to all employees on a bi-monthly basis beginning October 31, 2025. PAR’s that were not returned in a timely manner with signature were sent to the employee’s supervisor directly to obtain signature. Responsible Contact Person: Keri Loughlin Assistant Superintendent for Finance and Operations Bayport-Blue Point Union Free School District 189 Academy Street Bayport, New York 11705 Anticipated Completion Date: October 31, 2025
View Audit 382194
Finding 1169241 (2025-001)
Material Weakness 2025
Avondale Elementary School District No. 44
AZ
Procurement, Suspension & Debarment § 200.318 § 200.326
Findings and Questioned Costs Related to Federal Awards Finding Number: 2025‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559, 10.582 Contact Person: Shannon Kavanagh, Executive Director of Business Services Anticipated Completion ...
Findings and Questioned Costs Related to Federal Awards Finding Number: 2025‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559, 10.582 Contact Person: Shannon Kavanagh, Executive Director of Business Services Anticipated Completion Date: October 14, 2025 Planned Corrective Action: Upon finding that the District was not compliant with Federal, State, and Board policies and regulations governing procurement, a Request for Procurement was issued for the services received by the awarded vendors. The RFP was issued October 14, 2025. Moving forward, the District is taking additional steps to review the procurement requirements for the purchase of like items over $100,000 with the Executive Director of Business Services, the Assistant Director of Business Services, and the Purchasing Accountant/Buyer. The District will also be reviewing this requirement District‐wide with individuals responsible for purchasing during one of the ten purchasing workgroup meetings annually.
View Audit 382177
Finding 1169236 (2025-001)
Material Weakness 2025
Kerrville Voa Elderly Hsg, INC (kerrville Oaks)
VA
HUD Housing Programs
Management agrees with the finding. The excess funds were accrued to submit to HUD.
Management agrees with the finding. The excess funds were accrued to submit to HUD.
View Audit 382171
Finding 1169235 (2025-001)
Material Weakness 2025
Oak Park Plaza, Inc. (oak Park Plaza)
LA
Management Agrees with the findings. The debt service savings deficiency will be funded in the amounts of $69,960 and $119,932. Management will ensure that the debt service savings deposits are made on a timely basis in the future.
Management Agrees with the findings. The debt service savings deficiency will be funded in the amounts of $69,960 and $119,932. Management will ensure that the debt service savings deposits are made on a timely basis in the future.
View Audit 382164
Finding 1169234 (2025-001)
Material Weakness 2025
Third Ward Voa Elderly Hsg INC (pt Bosley Estates)
LA
Management Agrees with the findings. The replacement reserve deficiency will be funded in the amount of $41,740. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management Agrees with the findings. The replacement reserve deficiency will be funded in the amount of $41,740. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
View Audit 382162
Finding 1169233 (2025-001)
Material Weakness 2025
Clinton Township Voa Elderly Housing, Inc. (partridge Creek)
LA
Cash Management HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON AUGUST 13, 2025 IN THE AMOUNT OF $3,216. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON AUGUST 13, 2025 IN THE AMOUNT OF $3,216. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
View Audit 382159
Finding 1169232 (2025-001)
Material Weakness 2025
Coon Rapids Voa Elderly Hsg, Inc. (oxbowl Bend Apts.)
LA
Cash Management HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON MARCH 24, 2025 IN THE AMOUNT OF $135,149. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON MARCH 24, 2025 IN THE AMOUNT OF $135,149. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
View Audit 382157
Finding 1169231 (2025-002)
Material Weakness 2025
Sheridan Voa Elderly Housing, INC (penrose Place)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on August 20, 2025 in the amount of $14,903. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on August 20, 2025 in the amount of $14,903. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382154
Finding 1169230 (2025-001)
Material Weakness 2025
Sheridan Voa Elderly Housing, INC (penrose Place)
VA
Management agrees with the finding. The replacement reserve deficiency was funded on August 26, 2025 in the amount of $747. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency was funded on August 26, 2025 in the amount of $747. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
View Audit 382154
Finding 1169229 (2025-002)
Material Weakness 2025
Prince George's County Voa Living Center I, Inc.
LA
Management Agrees with the findings. The replacement reserve deficiency was funded on August 18, 2025 in the amount of $2,840. Management will ensure that the replacement reserve account is properly funded in the future.
Management Agrees with the findings. The replacement reserve deficiency was funded on August 18, 2025 in the amount of $2,840. Management will ensure that the replacement reserve account is properly funded in the future.
View Audit 382152
Finding 1169228 (2025-001)
Material Weakness 2025
Prince George's County Voa Living Center I, Inc.
LA
Cash Management HUD Housing Programs
Management Agrees with the findings. The residual receipts account deficiency was funded on August 20, 2025 in the amount of $26,532. Management will ensure that the residual receipts account is properly funded in the future.
Management Agrees with the findings. The residual receipts account deficiency was funded on August 20, 2025 in the amount of $26,532. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382152
Finding 1169227 (2025-001)
Material Weakness 2025
Placer County Voa Elderly Housing, Inc. (rolling Oaks)
LA
Management agrees with the finding. The replacement reserve deficency will be funded in the amount of $6,000. Management will ensure that the replacement resreve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficency will be funded in the amount of $6,000. Management will ensure that the replacement resreve deposits are made on a timely basis in the future.
View Audit 382149
Finding 1169226 (2025-001)
Material Weakness 2025
Tulsa Voa Living Center, INC (sheridan House)
VA
Management Agrees with the findings. The replacement reserve deficiency will be funded in the amount of $3,440. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management Agrees with the findings. The replacement reserve deficiency will be funded in the amount of $3,440. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
View Audit 382147
Finding 1169225 (2025-002)
Material Weakness 2025
New Hope Voa Elderly Housing, Inc. (north Park Plaza)
LA
Cash Management HUD Housing Programs
Management agrees with finding. The residual receipts account deficiency was funded on May 9, 2025 in the amount of $61,649. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with finding. The residual receipts account deficiency was funded on May 9, 2025 in the amount of $61,649. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382146
Finding 1169224 (2025-001)
Material Weakness 2025
New Hope Voa Elderly Housing, Inc. (north Park Plaza)
LA
HUD Housing Programs
Management agrees with the finding. The excess funds were accrued to offset future Section HAP requests.
Management agrees with the finding. The excess funds were accrued to offset future Section HAP requests.
View Audit 382146
Finding 1169223 (2025-002)
Material Weakness 2025
Voa Butner Morning Glory, INC
VA
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE UNAUTHORIZED WITHDRAWAL WILL BE RETURNED TO THE REPLACEMENT RESERVE.
MANAGEMENT AGREES WITH THE FINDING. THE UNAUTHORIZED WITHDRAWAL WILL BE RETURNED TO THE REPLACEMENT RESERVE.
View Audit 382142
Finding 1169222 (2025-001)
Material Weakness 2025
Voa Butner Morning Glory, INC
VA
Cash Management HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
View Audit 382142
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