Corrective Action Plans

Finding 1169093 (2025-001)

Material Weakness 2025

WI

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The institution implemented adequate oversight to ensure the dates and the student information match NSLDS. To achieve this, the institution has started following up every NSLDS report-run with monitoring to visually confirm the correct data shows up in NSLDS within the required timeframe. The insti...

The institution implemented adequate oversight to ensure the dates and the student information match NSLDS. To achieve this, the institution has started following up every NSLDS report-run with monitoring to visually confirm the correct data shows up in NSLDS within the required timeframe. The institution will keep documentation of the audits and will audit 100% of the records until confidence is gained that the process is working and NSLDS reporting is compliant.

View Audit 381839

Finding 1169089 (2025-005)

Material Weakness 2025

City of Forest City

IA

Special Tests & Provisions

The City will establish a policy for the use of airport revenue.

View Audit 381838

Finding 1169088 (2025-004)

Material Weakness 2025

City of Forest City

IA

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

The City will work on a formal process for tracking all federal grants so that the reported federal expenditures are accurate.

View Audit 381838

Finding 1169087 (2025-007)

Material Weakness 2025

Wautoma Area School District

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

2025-007 – Medical Assistance Program – Activities Allowed and Allowable Costs/Cost Principles – The District is aware of the licensing requirements and will attempt to compile the information necessary in the future. Responsible Official – Karl Morrin, District Administrator Anticipated Completion ...

2025-007 – Medical Assistance Program – Activities Allowed and Allowable Costs/Cost Principles – The District is aware of the licensing requirements and will attempt to compile the information necessary in the future. Responsible Official – Karl Morrin, District Administrator Anticipated Completion Date – This finding is expected to be resolved for the 2026 annual financial report.

View Audit 381833

Finding 1169086 (2025-003)

Material Weakness 2025

Northland Pines School District

WI

School Nutrition Programs Internal Control / Segregation of Duties

Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all applications for the Child Nutrition Cluster are provided to the Business Manger for review to ensure the eligibility determination is correct. Explanation of Disagreement with Audit F...

Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all applications for the Child Nutrition Cluster are provided to the Business Manger for review to ensure the eligibility determination is correct. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Food Service Director and her assistant will ensure ALL application are reviewed by each of them, and then passed onto the Business Manager for a third review and approval. The Food Service Director will keep all applications on file. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: September 1, 2025

View Audit 381821

Finding 1169081 (2025-002)

Material Weakness 2025

Northland Pines School District

WI

School Nutrition Programs Internal Control / Segregation of Duties Cash Management

Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Explanation of Disagreement with Audit Finding: There is no ...

Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Business Manager and School Food Service Director met regarding the finding and agreed that the Food Service Director will continue to gather the required claim data and enter the appropriate data into DPIs required Excel template monthly. All supporting documentation as well as the Excel documents will be emailed to the Business Manager monthly. The Business Manager will verify the numbers in the Excel documents using the supporting documentation. If the Business Manager agrees with the numbers in the Excel files, they will be uploaded to DPI as is. If any discrepancies are discovered, the Food Service Director and the Business Manager will work together to ensure the correct data is sent to DPI. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: September 1, 2025

View Audit 381821

Finding 1169076 (2025-001)

Material Weakness 2025

City of St. George, Ut

UT

Reporting

The Form SF-425 was completed by staff at NRCS on behalf of the City, but we failed to notify NRCS of updated expenditures to date and correct balances as of each reporting period, which should have been done before the form was signed and submitted. To correct this, the City will establish the foll...

The Form SF-425 was completed by staff at NRCS on behalf of the City, but we failed to notify NRCS of updated expenditures to date and correct balances as of each reporting period, which should have been done before the form was signed and submitted. To correct this, the City will establish the following procedures: Any draft SF-425 and other grant forms will be submitted to the Finance Director for review and approval, along with any supporting documentation, prior to submission. The Finance Director will verify totals match spending in appropriate general ledger accounts before approving the form. Once approved, Public Works staff will sign and submit required forms by the due dates established in the grant documents. As needed, the City will subcontract grant compliance services with outside firms specializing in such matters.

View Audit 381797

Finding 1169075 (2025-001)

Material Weakness 2025

First Place for Youth

CA

Eligibility

First Place Response - The management team continues to address this issue in a multi-faceted approach. First Place for Youth has already taken substantial steps to address the issue, including retraining County Program Managers, expanding the scope of internal audits and automating checklist tracki...

First Place Response - The management team continues to address this issue in a multi-faceted approach. First Place for Youth has already taken substantial steps to address the issue, including retraining County Program Managers, expanding the scope of internal audits and automating checklist tracking within the case management system. First Place for Youth would like to emphasize that the audit did not identify any instances where an ineligible participant entered into the program. The organization will continue to refine these processes to ensure timely and complete supervisory review going forward including: • Revising the File Audit and Maintenance Policies and Procedures • Incorporating process management protocols including more efficient digital certification procedures • Ongoing training of staff on the process • Tracking staff noncompliance and elevating issue to management and/or senior leadership

View Audit 381796

Finding 1169071 (2025-001)

Material Weakness 2025

ALASKA ESKIMO WHALING COMMMISSION

AK

Allowable Costs / Cost Principles Cash Management Reporting

Management agrees with the finding and has implemented redundant scheduled reminders for the appropriate due dates for the next fiscal year.

View Audit 381778

Finding 1169070 (2025-001)

Material Weakness 2025

State of Hawaii Department of Transportation Administration Division

HI

Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Action

View Audit 381767

Finding 1169070 (2025-001)

Material Weakness 2025

State of Hawaii Department of Transportation Administration Division

HI

Subrecipient Monitoring

The Division has since initiated the annual risk assessments on subrecipients and expects to complete the risk assessments by December 31, 2025.

View Audit 381767

Finding 1169069 (2025-002)

Material Weakness 2025

Chehalem Valley Housing Corporation

OR

HUD Housing Programs

Management will ensure that any distributions of project assets are approved by HUD in advance. A formal written policy has been adopted that requires all proposed distributions to be submitted to HUD for prior written approval before any disbursement. The policy clearly defines roles, responsibilit...

Management will ensure that any distributions of project assets are approved by HUD in advance. A formal written policy has been adopted that requires all proposed distributions to be submitted to HUD for prior written approval before any disbursement. The policy clearly defines roles, responsibilities, and the approval workflow. No distributions are to be processed without documented evidence of HUD’s written approval. This verification is required before processing any transaction.

View Audit 381763

Finding 1169068 (2025-001)

Material Weakness 2025

Chehalem Valley Housing Corporation

OR

HUD Housing Programs

The Project will make catch-up deposits when operating cash is available. In addition, the following measures have been implemented: 􀁸 A monthly compliance checklist has been established to verify timely reserve for replacement deposits. 􀁸 The Housing Accountant is required to provide monthly confir...

The Project will make catch-up deposits when operating cash is available. In addition, the following measures have been implemented: 􀁸 A monthly compliance checklist has been established to verify timely reserve for replacement deposits. 􀁸 The Housing Accountant is required to provide monthly confirmation to the Executive Director that deposits have been made, with documentation. 􀁸 Cash flow forecasting is now conducted monthly to identify potential shortfalls in advance. This allows management to prioritize HUD-mandated deposits and, if necessary, seek HUD approval for a rent increase to improve financial stability. 􀁸 A financial policy was adopted to temporarily defer discretionary or non-essential expenditures when cash flow is tight, ensuring compliance with HUD obligations.

View Audit 381763

Finding 1169067 (2025-002)

Material Weakness 2025

Iowa Grant School District

WI

Material Weakness Internal Control / Segregation of Duties

Finding #2025-002 -Material Audit Adjustments (Prior Year Finding #2024-002) Condition: The audit proposed adjusting journal entries during the audit process to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did n...

Finding #2025-002 -Material Audit Adjustments (Prior Year Finding #2024-002) Condition: The audit proposed adjusting journal entries during the audit process to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the District's internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District's financial position or activities. Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years. Contact Person: Loras Winders Anticipated Completion: June 30, 2026

View Audit 381762

Finding 1169066 (2025-001)

Material Weakness 2025

Iowa Grant School District

WI

Internal Control / Segregation of Duties

Finding #2025-00 l - Segregation of Duties (Prior Year Finding #2024-001 Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Cause: Controls Over Accounts Payable/Disbursements Person processing accounts payable is not always separate from th...

Finding #2025-00 l - Segregation of Duties (Prior Year Finding #2024-001 Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Cause: Controls Over Accounts Payable/Disbursements Person processing accounts payable is not always separate from those who print the checks. Controls Over Payroll Person preparing the payroll is not independent of other personnel duties such as custody of the checks. Criteria: Internal controls should be in place that provide adequate segregation of duties. Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Recommendation: Procedures should be implemented segregating duties among different employees.Management should continue to maintain a working knowledge of matters relating to the District's operations. Response: We agree with this finding but due to the size of our District and financial constraints we do not believe it is cost effective to increase the office staff io an attempt to bring about a more effective segregation of duties. The Board of Education approves monthly accow1ts payable checks and the Department Head or Building Principal approves payroll timesheets prior to processing payroll. The Board, Principals, and Department Heads will continue to monitor transactions of the District. Contact Person: Loras Winders Anticipated Completion: Not Applicable

View Audit 381762

Finding 1169059 (2025-002)

Material Weakness 2025

Bethel University and Affiliates

MN

Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: CLA recommends reviewing and updating key IT/financially relevant organization-wide policies and procedures on an annual basis. CLA also recommends the Organization review the institution's written information security pr...

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: CLA recommends reviewing and updating key IT/financially relevant organization-wide policies and procedures on an annual basis. CLA also recommends the Organization review the institution's written information security program and ensure that a qualified individual (i.e. CIO, CISO, ISO) has been identified to enforce and monitor GLBA compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the audit period, the University experienced significant employee turnover within the Information Technology department, which contributed to delays in the review and update of key IT and financially relevant policies and procedures. A new Chief Information Officer (CIO) has since been hired and has begun addressing the gaps noted in the finding. Under the CIO’s leadership, the University is actively reviewing and updating organization-wide IT policies, procedures, and the written information security program. The CIO is also assuming responsibility for enforcing and monitoring GLBA compliance going forward. Name(s) of the contact person(s) responsible for corrective action: John Honchell, CIO Planned completion date for corrective action plan: May 31, 2026

View Audit 381755

Finding 1169053 (2025-001)

Material Weakness 2025

Bethel University and Affiliates

MN

Student Financial Aid Material Weakness Reporting

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There i...

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In response to these challenges, the University initiated corrective actions beginning in Summer 2025. 1. Dedicated Technical Resources: We have been assigned dedicated ITS staff members (managed by Dynamic Campus) specifically to the resolution of enrollment and graduation submission and compilation logic. 2. Submission Scheduling: A rigid schedule for monthly enrollment and graduation submissions has been established for both Branch 00 and Branch 76. 3. Staffing: An additional Registrar’s Office staff member has been shifted to assist with the NSC process, specifically focusing on the remediation of error reports. 4. Policy Revision: We have simplified the degree conferral policy to improve the accuracy of graduation reporting. We are also working to align end of term grade submission deadlines to allow for timely end of term processing and degree conferrals. This in turn will aid in more timely submissions especially as it affects graduation reporting. 5. Data Mapping: The Registrar’s Office has collaborated with ITS to audit the specific fields and tables used to generate Clearinghouse reports. This addresses the complexity of reporting on two branches involving multiple term codes. 6. Automation: We have implemented a timely and automated submission schedule. 7. Change Management Protocols: A protocol is being implemented to prevent ITS system upgrades or network maintenance during scheduled reporting windows. 8. Data Reconciliation: We will implement a strict monitoring of Clearinghouse records regarding graduation and withdrawal dates, reconciling them against the Student Information System (SIS) and NSLDS data. That will occur once we can gain NSLDS access for the two staff members. Discrepancies will be corrected immediately. Special attention will be paid to conferral dates since they may not align with the final day of the term or sub-term. 9. Cross-Departmental Alignment: We will continue regular consultations with the Financial Aid Office regarding complex registration changes to ensure consistent interpretation and reporting. 10. Ongoing Training: Staff will continue to utilize training opportunities provided by the Clearinghouse, Banner, and other relevant bodies. Name(s) of the contact person(s) responsible for corrective action: Cheryl Fisk, University Registrar Planned completion date for corrective action plan: March 1, 2026

View Audit 381755

Finding 1169047 (2025-002)

Material Weakness 2025

Parents As Teachers National Center, Inc.

MO

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

View of Responsible Officials and Planned Corrective Actions: The Center concurs with the finding. We acknowledge that our current accounting systems are outdated and lack the functionality required to support accurate and efficient expense allocations. We are in the final stages of selecting a new ...

View of Responsible Officials and Planned Corrective Actions: The Center concurs with the finding. We acknowledge that our current accounting systems are outdated and lack the functionality required to support accurate and efficient expense allocations. We are in the final stages of selecting a new accounting system that which enhance our financial reporting capabilities and improve allocation accuracy. In the interim, the Center has implemented manual procedures to mitigate the risk of misallocations. Specifically, credit card purchases are now being manually entered into the general ledger to ensure each transaction is accurately matched to its corresponding receipt. This process provides greater transparency and reduces the likelihood of erroneous allocations. Additionally, we continue to utilize our Purchase Order process, which requires pre-approval by management for all purchases. This control ensures that expenditures are authorized and properly aligned with program objectives prior to being incurred. These interim measures, combined with our upcoming system upgrade, are intended to strengthen our internal controls and ensure that expenses charged to Federal awards are allocable in accordance with 2 CFR § 75.405.

View Audit 381737

Finding 1169046 (2025-001)

Material Weakness 2025

Parents As Teachers National Center, Inc.

MO

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

View of Responsible Officials and Planned Corrective Actions: We acknowledge that the current payroll expense allocation process is highly manual and susceptible to errors due to its subjective nature. The process of reviewing and editing data for upload to the general ledger (GL) relies heavily on ...

View of Responsible Officials and Planned Corrective Actions: We acknowledge that the current payroll expense allocation process is highly manual and susceptible to errors due to its subjective nature. The process of reviewing and editing data for upload to the general ledger (GL) relies heavily on manual intervention, increasing the risk of misallocations. To address this, ADP is in the process of developing a custom payroll report that will include all required fields to accurately allocate payroll expenses to the appropriate programs each pay period. This report will replace the current process, which depends on manually referencing saved reports that may contain outdated information. In addition, our monthly payroll reconciliation procedures are being updated to incorporate a comparison between data from the ADP reports and the GL. By using pivot tables to analyze raw data, we aim to enhance the accuracy of our payroll allocations and provide greater confidence in the validity of expenses charged to federal awards. These corrective actions are intended to strengthen our internal controls and ensure full compliance with the allocability requirements outlined in 2 CFR § 75.405.

View Audit 381737

Finding 1169045 (2025-001)

Material Weakness 2025

City of Surprise, Arizona

AZ

Procurement, Suspension & Debarment

Findings and Questioned Costs Related to Federal Awards Finding Number: 2025‐001 Program Name/Assistance Listing Title: Clean Water State Revolving Fund Assistance Listing Number: 66.458 Contact Person: Sandy Simmons, Finance Director Anticipated Completion Date: January 30, 2026 Planned Corrective ...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2025‐001 Program Name/Assistance Listing Title: Clean Water State Revolving Fund Assistance Listing Number: 66.458 Contact Person: Sandy Simmons, Finance Director Anticipated Completion Date: January 30, 2026 Planned Corrective Action: The City will update our policy to ensure internal controls over suspension and debarment are in place to ensure compliance with federal procurement requirements. The policy will identify who is responsible for performing suspension and debarment reviews, timelines for when they are to be performed, and how records should be maintained for audit purposes.

View Audit 381736

Finding 1169044 (2025-002)

Material Weakness 2025

Lafayette School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2025-002 Finding Subject: Special Education Cluster (IDEA)- Earmarking Summary of Finding: The School Corporation is a member of the Greater Lafayette Area Special Services Cooperative (Cooperative). During fiscal years 2023-2024, the Cooperative operated the special education programs and s...

FINDING 2025-002 Finding Subject: Special Education Cluster (IDEA)- Earmarking Summary of Finding: The School Corporation is a member of the Greater Lafayette Area Special Services Cooperative (Cooperative). During fiscal years 2023-2024, the Cooperative operated the special education programs and spent the federal money on behalf of all of its members. As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for nonpublic school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure nonpublic school expenditures were appropriately identified and reported. The Non-Public Proportionate Share expenditures for the 22611-021-PN01, 22611-021-ARP, 22619-021-ARP, 23611-021-PN01, and 23619-021-PN01 grant awards could not be verified for the individual member schools. Total grant expenditures were posted as expended. The nonpublic proportionate share expenditures were determined by applying a percentage to the nonpublic school budgeted expenditures. As such, we were unable to identify if the minimum amount per the grant awards was expended and properly reported to the IDOE as required. The lack of internal controls and noncompliance were isolated to the 22611-021-PN01, 22611-021-ARP, 22619-021-ARP, 23611-021-PN01, and 23619-021-PN01 grant awards. Contact Person Responsible for Corrective Action: Lissa Stranahan Contact Phone Number and Email Address: (Phone) 765-771-6013 (Email) lstranahan@lsc.k12.in.us Views of Responsible Officials: We concur with the finding. The Greater Lafayette Area Special Services (GLASS)and Local Education Agency, Lafayette School Corporation, concur with the audit finding for Earmarking. GLASS did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. The methodology used by the Cooperative to monitor non-public proportionate share expenditures was based upon a percentage for each school corporation that comprises the Cooperative rather than basing the expenditures off of the grant award for each non-public school within the geographical boundaries of the school corporations. While all proportionate share funds were expended, it was problematic in determining if the minimum amount per the grant awards was expended and properly reported prior to July 1, 2024. INDIANA STATE BOARD OF ACCOUNTS 28 Description of Corrective Action Plan: The former Director of GLASS retired June 30, 2023. Upon hire on July 1, 2023, the new director immediately implemented measures to correct the previous methodology used at GLASS. Non-public proportionate share funds are identified and reported based upon the grant award for each school corporation. The expenditures are based upon the geographical location of the non-public school and the corresponding public school corporation, not based upon the “home” school corporation of the student. This process was implemented and descriptions were included on the ledgers to identify non-public school proportionate share for grants that were initiated during the FY 2024-2025 school year. Anticipated Completion Date: The corrective action was already put into place on July 1, 2023 and implemented with FY 2024-2025. The audit finding reflects the previous grant cycle for 2022 grants and 2023 grants, which is prior to this action taken.

View Audit 381720

Finding 1169040 (2025-001)

Material Weakness 2025

River Forest Community School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2025-001 Finding Subject: Special Education Cluster (IDEA) - Procurement Contact Person Responsible for Corrective Action: Samantha Berrier Contact Phone Number and Email Address: 219-962-2909, sberrier@rfcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description o...

FINDING 2025-001 Finding Subject: Special Education Cluster (IDEA) - Procurement Contact Person Responsible for Corrective Action: Samantha Berrier Contact Phone Number and Email Address: 219-962-2909, sberrier@rfcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The offices of the Northwest Indiana Special Education Cooperative (NISEC), on behalf of River Forest Community School Corporation, its member school, has implemented a corrective action plan to ensure that the proper methodology for procurement is followed. Additionally, a system of internal controls has been established to ensure that vendors are procured using the required methods. The Northwest Indiana Special Education Cooperative created a corrective action plan to develop procedures to obtain bids when any vendor will exceed the simplified acquisition threshold. As part of this corrective action plan they have included procedures to follow if a noncompetitive procurement would be applicable. These procedures include documenting the rationale for using this alternative method and requesting approval from the Board of School Trustees when doing so. Anticipated Completion Date: October 9th, 2024

View Audit 381719

Finding 1169029 (2025-002)

Material Weakness 2025

Detroit Regional Chamber Foundation, Inc.

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

2025-002 – Failure to Implement Required Written Policies Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles and Cash Management). Program. Economic Development Cluster; Economic Adjustment Assistance; U.S. Department o...

2025-002 – Failure to Implement Required Written Policies Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles and Cash Management). Program. Economic Development Cluster; Economic Adjustment Assistance; U.S. Department of Commerce; ALN 11.307; Passed through SEMCA; Award Number EDA-HDQ-ARPBBB-2021-2006976. Condition. There are no written policies in place covering payments or travel costs. Effect. As a result of this condition, the Foundation did not fully comply with the Uniform Guidance. Corrective Action Plan. Will document/implement payment policy including travel costs Contact Person Responsible. Jason Jurczyk, VP, Finance and Revenue Growth Anticipated Completion Date. January 2026

View Audit 381713

Finding 1169028 (2025-001)

Material Weakness 2025

Detroit Regional Chamber Foundation, Inc.

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency

2025-001 – Lack of Independent Review and Approval of Reporting Finding Type. Immaterial noncompliance; Significant Deficiency in Internal Control over Compliance (Reporting). Program. Economic Development Cluster; Economic Adjustment Assistance; U.S. Department of Commerce; ALN 11.307; Passed throu...

2025-001 – Lack of Independent Review and Approval of Reporting Finding Type. Immaterial noncompliance; Significant Deficiency in Internal Control over Compliance (Reporting). Program. Economic Development Cluster; Economic Adjustment Assistance; U.S. Department of Commerce; ALN 11.307; Passed through SEMCA; Award Number EDA-HDQ-ARPBBB-2021-2006976. Condition. The Foundation is required to submit semi-annual reports on the grant expenditures, and we noted that these reports are not subjected to an independent review and approval process. Effect. Although no reporting errors were found, the Foundation was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Corrective Action Plan. The monthly Financial Status Report will be reviewed by both the CFO and Senior Director, MichAuto before being submitted for reimbursement. Contact Person Responsible. Jason Jurczyk, VP, Finance and Revenue Growth Anticipated Completion Date. October 2025

View Audit 381713

Finding 1169027 (2025-005)

Material Weakness 2025

North Greene Unit School District No. 3

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2024 and 2025 Child Nutrition Cluster- AL Number 10.555, 10.553 Finding No.: 2025-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate se...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2024 and 2025 Child Nutrition Cluster- AL Number 10.555, 10.553 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 aware of this issue 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 reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing

View Audit 381702

Corrective Action Plans

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