Corrective Action Plans

Finding 571738 (2024-005)

Significant Deficiency 2024

IL

Procurement, Suspension & Debarment

Plan: The Assistant Superintendent of Business, along with staff, will implement procedures to review new and existing vendors to ensure they are not on the suspension and debarment listing. Anticipated Date of Completion: FY 2026 Name of Contact Person: Melissa Morgese, Assistant Superintendent of ...

Plan: The Assistant Superintendent of Business, along with staff, will implement procedures to review new and existing vendors to ensure they are not on the suspension and debarment listing. Anticipated Date of Completion: FY 2026 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: The district is implementing procedures requiring verification of vendor status through the federal SAM.gov database prior to contract award. A certification form will be added to vendor onboarding documentation, and vendor records will be updated to include debarment verification. Staff involved in procurement will be trained on this process.

View Audit 362740

Finding 571737 (2024-004)

Significant Deficiency 2024

Addison School District No. 4

IL

Plan: The Assistant Superintendent of Business, along with staff, will implement procedures to ensure documentation related to the use of federal funds are properly obtained, stored centrally and can be located timely. Anticipated Date of Completion: FY 2026 Name of Contact Person: Melissa Morgese, ...

Plan: The Assistant Superintendent of Business, along with staff, will implement procedures to ensure documentation related to the use of federal funds are properly obtained, stored centrally and can be located timely. Anticipated Date of Completion: FY 2026 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: The district is implementing a centralized contract compliance checklist that includes Davis-Bacon documentation. Contract templates will be updated to include Davis- Bacon requirements, and vendors will be required to submit certified payrolls when applicable. Staff will receive training on documentation standards and storage protocols to ensure compliance with federal guidelines.

View Audit 362740

Finding 571736 (2024-003)

Significant Deficiency 2024

Addison School District No. 4

IL

Reporting

Plan: The Assistant Superintendent of Business, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements. Anticipated Date of Completion: Completed June 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Busine...

Plan: The Assistant Superintendent of Business, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements. Anticipated Date of Completion: Completed June 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: The delay was due to staffing transitions and competing fiscal year-end priorities. The district has implemented an internal reporting calendar and established a year-end closeout checklist, including the Data Collection Form submission. Additional training has been provided to staff to ensure awareness of reporting timelines. Going forward, reporting deadlines will be closely monitored to ensure timely compliance.

View Audit 362740

Finding 571735 (2024-002)

Significant Deficiency 2024

Addison School District No. 4

IL

Internal Control / Segregation of Duties

Plan: The Assistant Superintendent of Business, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of ...

Plan: The Assistant Superintendent of Business, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: June of 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: Management is actively working to reduce audit adjustments. A comprehensive review of the year-end closeout process has been initiated, and staff are receiving additional training on accrual entries and reconciliation procedures. The district has also adopted a pre-audit checklist to ensure all material transactions and adjustments are recorded prior to audit fieldwork.

View Audit 362740

Finding 571734 (2024-001)

Material Weakness 2024

Addison School District No. 4

IL

Cash Management Reporting Internal Control / Segregation of Duties

Plan: The District will implement internal controls to properly record GASB 87 leases and personal property replacement tax revenue on a timely basis prior to audit fieldwork. Anticipated Date of Completion: June of 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business M...

Plan: The District will implement internal controls to properly record GASB 87 leases and personal property replacement tax revenue on a timely basis prior to audit fieldwork. Anticipated Date of Completion: June of 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: The restatement was due to new auditors finding an error in the prior year GASB 87 calculation. This has been corrected and the district will continue to evaluate going forward.

View Audit 362740

Finding 571728 (2024-001)

Significant Deficiency 2024

The County of Jefferson

MO

Procurement, Suspension & Debarment Subrecipient Monitoring

Recommendation: The County should evaluate its procedures and implement an additional control to ensure verifications checks are ccurring prior to entering into contracts with a vendor. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planne...

Recommendation: The County should evaluate its procedures and implement an additional control to ensure verifications checks are ccurring prior to entering into contracts with a vendor. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will ensure all verification checks are occurring prior to entering into contracts with vendors. Name(s) of the contact person(s) responsible for corrective action: Kristy Apprill Planned completion date for corrective action plan: June 30, 2025

View Audit 362730

Finding 571727 (2024-002)

Significant Deficiency 2024

Hale County, Texas

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2024-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed a...

Finding 2024-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Melinda Silvas, County Auditor Corrective Action Plan: Hale County will continue to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: July 2025

View Audit 362723

Finding 571719 (2024-001)

Significant Deficiency 2024

Boulder County, Colorado

CO

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding...

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ineligible costs were identified with other eligible costs. System process was reviewed and reconciled for any additional errors and process was updated to prevent system errors in the future. Payroll reporting was reviewed for accuracy and additional steps were taken to assist in correcting the system error and to prevent errors in the future for project costs. Name of the contact person responsible for corrective action: Julie Fischer, Comptroller Planned completion date for corrective action plan: December 2025.

View Audit 362719 Questioned Costs: $1

Finding 571717 (2024-001)

Significant Deficiency 2024

Pickaway County

OH

Subrecipient Monitoring Reporting

We will correct our reporting issues with the next required report.

View Audit 362715

Finding 571716 (2024-002)

Significant Deficiency 2024

Scott County

MN

Procurement, Suspension & Debarment § 200.303

FEDERAL AWARD PROGRAMS AUDITS: 2024-002: Suspension and Debarment: Recommendation: We recommend the County ensure that this suspension and debarment verification occurs before entering covered transactions and that supporting documentation of this internal control is retained. Explanation of disagre...

FEDERAL AWARD PROGRAMS AUDITS: 2024-002: Suspension and Debarment: Recommendation: We recommend the County ensure that this suspension and debarment verification occurs before entering covered transactions and that supporting documentation of this internal control is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure that suspension and debarment checks occur prior to entering into covered transactions and that the process is properly documented going forward. Name of the contact person responsible for corrective action: Steven Jones. Planned completion date for corrective action plan: December 31, 2025

View Audit 362713

Finding 571715 (2024-003)

Significant Deficiency 2024

Otter Tail Housing and Redevelopment Authority

MN

HUD Housing Programs Significant Deficiency

Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025

View Audit 362709

Finding 571714 (2024-002)

Significant Deficiency 2024

Otter Tail Housing and Redevelopment Authority

MN

HUD Housing Programs Significant Deficiency

Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review the program compliance requirements to ensure an accurate understanding of all requirements is obtained. Planned Completion Date for CAP December 31, 2025

View Audit 362709

Finding 571713 (2024-001)

Significant Deficiency 2024

Otter Tail Housing and Redevelopment Authority

MN

HUD Housing Programs Eligibility Significant Deficiency

Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025

View Audit 362709

Finding 571708 (2024-001)

Significant Deficiency 2024

City of Alliance

OH

Procurement, Suspension & Debarment Significant Deficiency § 200.317 § 200.327

The City will update it’s polices and procedures to help ensure the procurement standards are followed when expending federal monies.

View Audit 362701

Finding 571706 (2024-001)

Material Weakness 2024

Scotts Bluff County Nebraska

NE

Internal Control / Segregation of Duties Reporting

Recommendation: The County should be aware of the inherent risks associated with improper segregation of accounting functions. The County should also develop mitigating controls to reduce the risk of errors or fraud associated with improper segregation of accounting functions. Action Taken: The Coun...

Recommendation: The County should be aware of the inherent risks associated with improper segregation of accounting functions. The County should also develop mitigating controls to reduce the risk of errors or fraud associated with improper segregation of accounting functions. Action Taken: The County has assessed the benefits and costs associated with proper segregation of duties for all County departments and offices and has determined that cost would outweigh any benefits received. The County understands the inherent risks associated with improper segregation of accounting functions. Action has been taken to ensure timely deposits to the General Fund from the accounts held by individual departments, and County Management has communicated the need to be transparent regarding the transactions handled within these accounts. The County requires monthly reporting to the Board of Commissioners for various department officials to ensure transactions are recorded, and potential errors and irregularities are identified on a timely basis. The County will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.

View Audit 362680

Finding 571704 (2024-001)

Significant Deficiency 2024

Goddard Riverside Community Center

NY

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

Program: Continuum of Care Program (ALN 14.267) Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: To address the issue of the indirect rate not being correctly charged to the grants the finance department has purchased a budget software, VENA, which will cal...

Program: Continuum of Care Program (ALN 14.267) Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: To address the issue of the indirect rate not being correctly charged to the grants the finance department has purchased a budget software, VENA, which will calculate the indirect rate based on the approved rate in the contracts. The Financial Reporting Manager will ensure the formulas are calculated based on the approved rates, which is a new position in the department. The accounting staff on a quarterly basis will reconcile the calculation on the trial balance to an independent calculation done by the Financial Reporting Manager. Any variances will be adjusted on the ledger and the billing in a timely manner to ensure the rates are correct. Person Responsible: Oona Kossally, Financial Reporting Manager Expected Completion: Ongoing – Reconciliations will begin with the June 30th 2025 year end financials and moving forward will be on at the end of each quarter.

View Audit 362668

Finding 571703 (2024-002)

Material Weakness 2024

National Association of Chronic Disease Directors

GA

Questioned Costs Reporting Cash Management § 200.305 § 200.327 § 200.516

Correction action • Finance team is in the process of implementing a new financial accounting (Grants Management System, Sage) system to ensure that coding for grants are accurately tracked. Internal reports will be built to provide monthly analysis of individual grants. Finance will work with progr...

Correction action • Finance team is in the process of implementing a new financial accounting (Grants Management System, Sage) system to ensure that coding for grants are accurately tracked. Internal reports will be built to provide monthly analysis of individual grants. Finance will work with program staff to ensure timely and accurate budget to actuals review and reconciliations. • Finance will contact Grant Manager responsible for each grant to develop plan of action for returning any overdrawn funds. Responsible Person • Associate Director - Finance Anticipated completion date • September 30, 2025

View Audit 362661 Questioned Costs: $1

Finding 571702 (2024-003)

Material Weakness 2024

National Association of Chronic Disease Directors

GA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.305 § 200.403 § 200.405 § 200.430

Correction action • Finance will work HR and Program staff to document written procedures for staffing allocations. • Finance will strengthen monthly project monitoring of project activity and also ensure that budget changes, if necessary, are approved by the Grants Manager. • Drawdown process is be...

Correction action • Finance will work HR and Program staff to document written procedures for staffing allocations. • Finance will strengthen monthly project monitoring of project activity and also ensure that budget changes, if necessary, are approved by the Grants Manager. • Drawdown process is being revised to ensure that the general ledger activity, pending draw request, and vendor payables are all in sync. • Finance will contact Grant Manager responsible for each grant to develop plan of action for returning any overdrawn funds. Responsible Person • Associate Director - Finance Anticipated completion date • September 30, 2025

View Audit 362661 Questioned Costs: $1

Finding 571701 (2024-003)

Significant Deficiency 2024

Russell Rural Water District No. 3

KS

Procurement, Suspension & Debarment

SIGNIFICANT DEFICIENCY 2024-003 Water and Waste Disposal Systems for Rural Communities Condition During inquiry of District management, it was determined that the District did not have the required written policies in place to be followed. Recommendation We recommend that the District’s written poli...

SIGNIFICANT DEFICIENCY 2024-003 Water and Waste Disposal Systems for Rural Communities Condition During inquiry of District management, it was determined that the District did not have the required written policies in place to be followed. Recommendation We recommend that the District’s written policies be updated to properly reflect all requirements. Comments on the Finding Management is aware of the oversight and has begun the process of creating a written policy. Actions Taken As of the date of this notice, management has begun drafting written policies that will be implemented prior to the end of the current fiscal year.

View Audit 362656

Finding 571699 (2024-005)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidi...

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidiary ledgers. Furthermore, the Municipality will design, document, establish, and provide the necessary training, along with written guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571697 (2024-004)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries...

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571695 (2024-003)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403

The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develo...

The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develop and implement a comprehensive training program, accompanied by detailed written guidelines and procedures, to equip all staff involved in managing federal funds with the necessary knowledge and tools to maintain compliance and enhance accountability.

View Audit 362633

Finding 571694 (2024-005)

Significant Deficiency 2024

Tensas Community Health Center

LA

The Center acknowledges the audit finding and has taken corrective actions to address the issue identified in 2024-005. This included collaborating with the electronic health record (EHR) vendor to resolve the sliding fee setup in the system. However, some remaining issues require additional improve...

The Center acknowledges the audit finding and has taken corrective actions to address the issue identified in 2024-005. This included collaborating with the electronic health record (EHR) vendor to resolve the sliding fee setup in the system. However, some remaining issues require additional improvements through updated standard operating procedures (SOP). To address these, the Center will create SOPs for fee updates related to sliding fee schedules and provide clarification on how the system calculates discounts. Additionally, the Center identified an error in the sliding fee discount setup for dental fee calculations, which will be resolved by the end of March 2025. Staff have been directed to manually verify sliding fee calculations performed by the EHR system until all identified issues with the billing system have been resolved.

View Audit 362631

Finding 571682 (2024-001)

Material Weakness 2024

Town of East Hampton

NY

HUD Housing Programs Cash Management Reporting

Management has employed an outside consultants to assist in resolving past issues which will then help facilitate with entering the ensuing years data for the Section 8 Housing Choice Vouchers Program. The plan is to resolve the previous filing issues by 9/30/25. This will ensure that 2025 submissio...

Management has employed an outside consultants to assist in resolving past issues which will then help facilitate with entering the ensuing years data for the Section 8 Housing Choice Vouchers Program. The plan is to resolve the previous filing issues by 9/30/25. This will ensure that 2025 submission will be filed by May 31st, 2026.

View Audit 362619

Finding 571678 (2024-001)

Material Weakness 2024

Illinois Manufacturing Excellence Center

IL

Allowable Costs / Cost Principles Material Weakness Reporting

Management agrees with the finding. As of June 2025, IMEC has begun implementing a formal financial statement review policy.

View Audit 362616

Corrective Action Plans

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