Corrective Action Plans

Finding 1163192 (2024-001)

Material Weakness 2024

TN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Management concurs with the finding. Procedures have been implemented to enhance year-end review of grant activity, including reconciliation of grant expenditures and receivables to the SEFA and general ledger prior to issuance. The Departments’ will continue to monitor these processes to ensure com...

Management concurs with the finding. Procedures have been implemented to enhance year-end review of grant activity, including reconciliation of grant expenditures and receivables to the SEFA and general ledger prior to issuance. The Departments’ will continue to monitor these processes to ensure compliance with the Uniform Guidance reporting requirements. Anticipated Completion Date: October 31, 2025

View Audit 372690

Finding 1163170 (2024-001)

Material Weakness 2024

Purdy R-II School District

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN August 13, 2024 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Dr Travis...

CORRECTIVE ACTION PLAN August 13, 2024 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Dr Travis Graham, Superintendent Purdy School District R-II 201 Gabby Gibbons Dr Purdy, MO 65734 (417) 442-3215 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2024-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr Travis Graham, Superintendent Purdy School District R-II

View Audit 372681

Finding 1163134 (2024-001)

Material Weakness 2024

Dyersville Events, Inc.

IA

As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible.

View Audit 372675

Finding 1163133 (2024-002)

Material Weakness 2024

Share Food Program, In.c

PA

Material Weakness Reporting

Share Food Program will obtain verification of reportable amounts where pass-through activity is applicable. This amount will be reconciled to the amounts and disclosures in the financial statements. This was implemented for finanical reporting for the fiscal year ended June 30, 2025.

View Audit 372674

Finding 1163121 (2024-001)

Material Weakness 2024

Share Food Program, In.c

PA

Reporting § 200.510

Share Food Program has developed procedures and processes to manage, maintain, and reconcile the Financial Statements to the Schedule of Expenditures of Federal Awards as part of our year end closing procedures. This was implemented, and it is expected that the June 30, 2025 reporting will be timely...

Share Food Program has developed procedures and processes to manage, maintain, and reconcile the Financial Statements to the Schedule of Expenditures of Federal Awards as part of our year end closing procedures. This was implemented, and it is expected that the June 30, 2025 reporting will be timely and accurate.

View Audit 372674

Finding 1163090 (2024-002)

Material Weakness 2024

PROJECT EXPEDITE JUSTICE

HI

Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.327

Management accepts the recommendation and will ensure compliance with the procurement standards in 2 CFR §§ 200.318–200.327 for all federally funded purchases by either conducting a competitive bidding process or documenting and obtaining approval for a sole source procurement as allowed under 2CFR ...

Management accepts the recommendation and will ensure compliance with the procurement standards in 2 CFR §§ 200.318–200.327 for all federally funded purchases by either conducting a competitive bidding process or documenting and obtaining approval for a sole source procurement as allowed under 2CFR §200.320(c)

View Audit 372665

Finding 1163082 (2024-002)

Material Weakness 2024

RealOptions

CA

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

Corrective Action: The Organization agrees with the finding and acknowledges the omission of the auditee’s prepared SEFA. The Organization will establish formal procedures to ensure SEFA preparation along with all federal funded contracts included in the SEFA as expenditures. Name of Contact Person:...

Corrective Action: The Organization agrees with the finding and acknowledges the omission of the auditee’s prepared SEFA. The Organization will establish formal procedures to ensure SEFA preparation along with all federal funded contracts included in the SEFA as expenditures. Name of Contact Person: Leah Gaul, Director of Operations and Human Resources Proposed Completion Date: December 31, 2025

View Audit 372652

Finding 1163077 (2024-003)

Material Weakness 2024

Dayton School District #8

OR

Reporting Subrecipient Monitoring § 200.508 § 200.510

Finding 2024-003 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 84.010 Grants to Local Education Agencies (Title I) Name of Federal Agency: U.S. Depa...

Finding 2024-003 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 84.010 Grants to Local Education Agencies (Title I) Name of Federal Agency: U.S. Department of Education Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200.508, CFR Part 200.510, Auditee Responsibilities state that the auditee must prepare the Schedule of Expenditures of Federal Awards, which must list individual Federal awards by Federal Agency, including the total Federal awards expended, name of the pass-through entity, CFDA number, and total amount provided to subrecipients. The information contained in the Schedule of Expenditures of Federal Awards should be derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was presented for audit on an untimely basis, and with values that were not reconciled with the general ledger. Cause: The District staff had insufficient training or support to prepare the SEFA and ensure that it was reconciled with general ledger amounts. District management did not have monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Errors in recording and reporting of revenues and expenditures of federal awards may not be detected and/or corrected. Because the Auditee’s SEFA that was presented for audit was completed incorrectly, and not reconciled to the general ledger, the SEFA was materially misstated, prior to auditor's correction recommendations. Questioned Cost: No Context: Lack of adequate controls over the Schedule of Expenditures of Federal Awards and related accounting resulted in the following:  SEFA was originally presented for auditors with incorrect information.  SEFA was not presented for auditors on a timely basis.  No reconciliation between federal expenditures reported on the GL and the SEFA was presented. Repeat of a Prior-Year Finding: No Recommendation: We recommend that the District establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Internal controls should be designed to prevent, detect, or correct errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The District should provide appropriate training to staff who are assigned to prepare and review the SEFA. District’s Response: The District acknowledges the deficiencies. Corrective Action Plan: The District will establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFA reports. Planned Implementation Date: August 1, 2025 Responsible Person: Director of Business Services, Yamhill County School District No. 8

View Audit 372646

Finding 1163071 (2024-001)

Material Weakness 2024

Epic - Every Person Influences Children, Inc.

NY

Reporting

Finding 2024-001: (a) Comments with the Finding and Recommendation – The Organization agrees with the finding as well as the recommendation. Please see below for action taken. (b) Corrective Action Taken – Management completed the required audit and submitted its Data Collection Form to the Federal ...

Finding 2024-001: (a) Comments with the Finding and Recommendation – The Organization agrees with the finding as well as the recommendation. Please see below for action taken. (b) Corrective Action Taken – Management completed the required audit and submitted its Data Collection Form to the Federal Audit Clearinghouse immediately upon identifying the compliance deficiency. Management has developed policies and procedures that will help to ensure timely and accurate tracking of federal expenditures on an annual basis and ensure it complies with any updates to the Uniform Guidance in the future.

View Audit 372642

Finding 1163070 (2024-006)

Material Weakness 2024

Productive Alternatives, Inc.

MN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdown prior to submission. Explanation of disagreement with audit findin...

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdown prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure there are proper segregation of duties regarding the cash drawdown process. Name(s) of the contact person(s) responsible for corrective action: Carrie Beithon, Director of Financial Services Planned completion date for corrective action plan: 12/31/2026

View Audit 372641

Finding 1163069 (2024-005)

Material Weakness 2024

Productive Alternatives, Inc.

MN

Procurement, Suspension & Debarment

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: The Organization should ensure they follow their suspension and debarment policy. The Organization should ensure documents are retained to support whether suspension and debarment policies wer...

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: The Organization should ensure they follow their suspension and debarment policy. The Organization should ensure documents are retained to support whether suspension and debarment policies were followed for contractors in years past. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure they follow their suspension and debarment policy moving forward and documentation is retained. Name(s) of the contact person(s) responsible for corrective action: Carrie Beithon, Director of Financial Services Planned completion date for corrective action plan: 12/31/2026

View Audit 372641

Finding 1163068 (2024-004)

Material Weakness 2024

Productive Alternatives, Inc.

MN

Procurement, Suspension & Debarment § 200.318 § 200.326

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: The Organization should review 2 CFR sections 200.318 through 200.326 and state requirements for procurement. The Organization should ensure documents are retained to support whether procureme...

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: The Organization should review 2 CFR sections 200.318 through 200.326 and state requirements for procurement. The Organization should ensure documents are retained to support whether procurement policies were followed for vendors procured in years past. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review the procurement standards as well as ensure documents are retained to support whether procurement policies were followed. Name(s) of the contact person(s) responsible for corrective action: Carrie Beithon, Director of Financial Services Planned completion date for corrective action plan: 12/31/2026

View Audit 372641

Finding 1163067 (2024-003)

Material Weakness 2024

Productive Alternatives, Inc.

MN

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: The Organization should ensure proper documentation is retained to support the approval of allowable costs by someone knowledgeable of the grant and its guidelines. The Organization should rec...

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: The Organization should ensure proper documentation is retained to support the approval of allowable costs by someone knowledgeable of the grant and its guidelines. The Organization should reconcile the budgeted payroll and benefits allocations charged to the grant after-the-fact to actual work performed to ensure the allocation was accurately reflected. The Organization should ensure expenditures are charged to proper grant year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure moving forward that proper support is retained for allowable costs charged to the grant and budgeted amounts are reconciled to after-the fact actual amounts. Name(s) of the contact person(s) responsible for corrective action: Carrie Beithon, Director of Financial Services Planned completion date for corrective action plan: 12/31/2026

View Audit 372641 Questioned Costs: $1

Finding 1163066 (2024-002)

Material Weakness 2024

Whitman-Walker Health System, Inc.

DC

Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.320 § 200.324

Internal Controls over Compliance and Compliance with Procurement Standards Individual Responsible for Corrective Action Plan: Christopher Holleman, Interim CFO Anticipated Completion Date: December 31, 2025 Corrective Action Plan: Management will ensure that the policy be redistributed for retraini...

Internal Controls over Compliance and Compliance with Procurement Standards Individual Responsible for Corrective Action Plan: Christopher Holleman, Interim CFO Anticipated Completion Date: December 31, 2025 Corrective Action Plan: Management will ensure that the policy be redistributed for retraining purposes underscoring the vital importance of following the policy and federal guidelines related to procurements. In addition, the CFO will take lead to ensure that the procurement policy is appropriately applied, and documentation meets required standards.

View Audit 372640

Finding 1163060 (2024-001)

Material Weakness 2024

Town of York

ME

Procurement, Suspension & Debarment Subrecipient Monitoring

Management’s response/corrective action plan: YSD acknowledges the deficiency and attributes it to a lack of knowledge on the part of the Special Education group for this requirement. The appropriate personnel have been notified and have been provided sufficient training materials to address this is...

Management’s response/corrective action plan: YSD acknowledges the deficiency and attributes it to a lack of knowledge on the part of the Special Education group for this requirement. The appropriate personnel have been notified and have been provided sufficient training materials to address this issue. It is, however, possible that since this finding covers only the FY24 fiscal year, that additional violations have occurred in the FY25 fiscal year.

View Audit 372626

Finding 1163058 (2024-002)

Material Weakness 2024

Town of York

ME

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Management’s response/corrective action plan: Similarly, YSD acknowledges this deficiency and attributes it to a lack of knowledge of the requirements. Going forward, the School Nutrition Director will present prepared reports, prior to formal submission, to the YSD Business Administrator for superv...

Management’s response/corrective action plan: Similarly, YSD acknowledges this deficiency and attributes it to a lack of knowledge of the requirements. Going forward, the School Nutrition Director will present prepared reports, prior to formal submission, to the YSD Business Administrator for supervisory review and reconciliation.

View Audit 372626

Finding 1163053 (2024-002)

Material Weakness 2024

Eastern Market Corporation

MI

Procurement, Suspension & Debarment Reporting

Condition: Eastern Market's reporting package was not completed and submitted to the Federal Audit Clearinghouse within nine months after year-end. Corrective Action Plan: Corrective Action Planned: Management acknowledges the finding and agrees with the recommendation. Many of the causes identified...

Condition: Eastern Market's reporting package was not completed and submitted to the Federal Audit Clearinghouse within nine months after year-end. Corrective Action Plan: Corrective Action Planned: Management acknowledges the finding and agrees with the recommendation. Many of the causes identified were unique to this current reporting period and will either not be present in the next reporting period or will enhance the reporting capabilities of Eastern Market to eliminate the risk going forward. Further, this was the first single audit for the staff and accounting department at Eastern Market which increased the risk of non-compliance. The staff now has this familiarity to ensure timely submission going forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Tyler Walz, Director of Accounting, Quatrro Business Support Services; Katy Trudeau, President and CEO, Eastern Market Corporation Anticipated Completion Date: Corrective action plan implemented as of September 2025.

View Audit 372621

Finding 1163052 (2024-004)

Material Weakness 2024

Town of Maysville

NC

Internal Control / Segregation of Duties

Name of Contact Person: Demetrius Jones, Finance Officer  The Town has established a year-end closing timeline with defined responsibilities and deadlines to ensure timely completion of future audits.  Monthly and quarterly reviews of account balances and reconciliations have been implemented.  A...

Name of Contact Person: Demetrius Jones, Finance Officer  The Town has established a year-end closing timeline with defined responsibilities and deadlines to ensure timely completion of future audits.  Monthly and quarterly reviews of account balances and reconciliations have been implemented.  Additional support has been secured from external accountants to assist in audit preparation and documentation.  The Town has developed an internal audit readiness file for tracking required documents throughout the year.  Recruitment and retention strategies are being improved to ensure long-term stability in the Finance Officer position.  Proposed Completion Date: The Town will implement the above procedures immediately.

View Audit 372617

Finding 1163051 (2024-001)

Material Weakness 2024

Southwest R-V School District

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN August 20, 2024 UNITED STATES DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Southwest R-V School District respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the co...

CORRECTIVE ACTION PLAN August 20, 2024 UNITED STATES DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Southwest R-V School District respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Dr. Tosha Tilford, Superintendent Southwest R-V School District 529 Pineville Rd Washburn, MO 65772 (417) 826-5410 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2024-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr. Tosha Tilford, Superintendent Southwest R-V School District

View Audit 372616

Finding 1163018 (2024-001)

Material Weakness 2024

Community Based Public Safety Collective, Inc.

NJ

Subrecipient Monitoring Period of Performance Reporting § 200.512

Auditors Recommendation: CBPSC should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collections form can be submitted before the deadline. Corrective Action Plan: Management...

Auditors Recommendation: CBPSC should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collections form can be submitted before the deadline. Corrective Action Plan: Management acknowledges that the reporting package and Data Collection Form for the 2023 audit were not filed by the required September 30, 2024 deadline. Management also acknowledges that this finding will appear for the next audit year, however to correct this and prevent recurrence of this issue the organization has implemented the following actions: Established external filing deadlines. Enhanced monitoring and tracking. Assignment of oversight responsibility. Improved coordination with external auditors. Staff Training. Anticipation Completion Date: These corrective actions were initiated in the 2025 fiscal year and will be fully in place for the 2025 audit cycle, ensuring timely submission by September 30. 2026 Management Statement: Management believes these corrective steps will ensure full compliance with federal reporting requirements going forward and prevent recurrence of late submissions. Responsible Individual: Managing Director, Fred Fogg

View Audit 372614

Finding 1163017 (2024-002)

Material Weakness 2024

City of Hamilton, Texas

TX

Procurement, Suspension & Debarment

The City will update procedures to ensure that a vendor's status is checked prior to contracting. The City will update contracts to include a suspension and debarment paragraph to verify the status with every renewal or will collect certification from the proposed entity.

View Audit 372605

Finding 1163016 (2024-003)

Material Weakness 2024

City of Hamilton, Texas

TX

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

The City will implement policies and procedures to verify that all required elements are included in relevant contracts. The City staff will ensure that all necessary certified payrolls are received and reviewed.

View Audit 372605

Finding 1163009 (2024-005)

Material Weakness 2024

West Virginia Rural Water Association INC

WV

Reporting

The Association will ensure their financial information is completed in time to meet all filing requirements going forward.

View Audit 372594

Finding 1163006 (2024-004)

Material Weakness 2024

West Virginia Rural Water Association INC

WV

The Association will work with their outside accountant to ensure all financial information is compiled and all necessary year-end closing and adjusting entries are properly completed. The Associaiton is also making changes to their accounting software to streamline the bookkeeping process and impro...

The Association will work with their outside accountant to ensure all financial information is compiled and all necessary year-end closing and adjusting entries are properly completed. The Associaiton is also making changes to their accounting software to streamline the bookkeeping process and improve accuracy.

View Audit 372594

Finding 1163003 (2024-003)

Material Weakness 2024

Barry County, Missouri

MO

Subrecipient Monitoring § 200.1 § 200.331 § 200.332

The County has created a filing system for recipients of SLFRF funds and a calendar set to send reminder notices to get receipts and other information from recipients. The reminders will be set in 3 month increments from the time funds are awarded to recipient. Implementation will begin January 1, 2...

The County has created a filing system for recipients of SLFRF funds and a calendar set to send reminder notices to get receipts and other information from recipients. The reminders will be set in 3 month increments from the time funds are awarded to recipient. Implementation will begin January 1, 2026 with reminder notices set in calendar.

View Audit 372593

Corrective Action Plans

Filters