Corrective Action Plans

Finding 1218112 (2025-003)

Material Weakness 2025

PA

Student Financial Aid

Finding 2025-003: Gramm-Leach-Bliley Act (GLBA) Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit finding and acknowledges that, during the fiscal year ended June 30, 2025, the C...

Finding 2025-003: Gramm-Leach-Bliley Act (GLBA) Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit finding and acknowledges that, during the fiscal year ended June 30, 2025, the College had not performed penetration testing or completed an IT risk assessment as required under the Gramm-Leach-Bliley Act. Subsequent to fiscal year-end, management has taken decisive corrective action to remediate this deficiency and strengthen the College’s information security control environment:  Penetration Testing: Management engaged an independent, qualified third-party cybersecurity firm, Counter Measures Security, LLC, to perform penetration testing. A professional services agreement was executed in August 2025, and penetration testing was completed on October 17, 2025, in accordance with the Penetration Testing Execution Standard (PTES). Management has reviewed the results and is addressing identified recommendations as appropriate. Documentation supporting the completion of these services is retained by the College.  IT Risk Assessment and Information Security Program: Management is formalizing an IT risk assessment process consistent with GLBA requirements and incorporating penetration testing results into the College’s broader information security program.  Ongoing Monitoring: Management will establish a recurring schedule for penetration testing and IT risk assessments and will maintain documentation of results, remediation efforts, and management review to support ongoing compliance. Penetration testing was completed as of October 17, 2025, and management expects the IT risk assessment process and ongoing monitoring controls to be fully implemented during fiscal year 2026.

View Audit 404302

Finding 1218109 (2025-002)

Material Weakness 2025

Chestnut Hill College

PA

Student Financial Aid Reporting Significant Deficiency

Finding 2025-002: National Student Loan Database System (NSLDS) Reporting Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit findings and acknowledges that controls over accurate ...

Finding 2025-002: National Student Loan Database System (NSLDS) Reporting Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit findings and acknowledges that controls over accurate and timely reporting of student enrollment information to the NSLDS were not operating effectively, including procedures related to oversight of reporting performed by a third-party servicer. To address this finding, management is implementing the following corrective actions:  Management is evaluating and formalizing its oversight procedures related to NSLDS submissions performed by the third-party servicer, including defined responsibilities, review procedures, and escalation protocols.  Periodic internal reviews of NSLDS submissions are being implemented to verify the accuracy and timeliness of campus-level and program-level enrollment reporting.  Management is updating policies and procedures to ensure that all enrollment status changes and effective dates are captured and reported in accordance with U.S. Department of Education regulations. Management expects these corrective actions to be substantially implemented and will continue to monitor compliance to prevent recurrence.

View Audit 404302

Finding 1218107 (2025-001)

Material Weakness 2025

Klawock Cooperative Association

AK

Procurement, Suspension & Debarment § 200.214 § 200.318

Federal Single Audit Finding: 2025-001 Procurement, Suspension and Debarment – Significant Deficiency in Internal Control over Compliance Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will create additional forms for both suspension ...

Federal Single Audit Finding: 2025-001 Procurement, Suspension and Debarment – Significant Deficiency in Internal Control over Compliance Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will create additional forms for both suspension and debarment checks and sole source transactions to ensure proper approval prior to purchasing from vendors whose expenditures would exceed the micro-purchase threshold. Proposed Completion Date: June 30, 2026

View Audit 404301

Finding 1218104 (2025-003)

Material Weakness 2025

Prairie-Hills Elementary School District 144

IL

Procurement, Suspension & Debarment § 200.320

Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2025 Corrective Action Plan Finding No.: 2025 - 003 Condition: The District procured $285,867 from a food service vendor (Gordon) and $539,977 from another food ser...

Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2025 Corrective Action Plan Finding No.: 2025 - 003 Condition: The District procured $285,867 from a food service vendor (Gordon) and $539,977 from another food service vendor (Sysco Business Services) and did not follow the formal methods of procurement outlined in 2 CFR 200.320(b)(2) as they did not procure the services through a competitive request for proposal process. Plan: The district will become a member of HPS, which is a (Group Purchasing Organization) that manages competitive bidding by aggregating the collective buying power of thousands of member organizations to negotiate lower prices and better terms with vendors. Instead of an individual school district running its own expensive and legally complex Request for Proposal (RFP) process, HPS acts as the central procurement agent. They handle the administrative burden of advertising, evaluating, and legally vetting bids on behalf of their members. Anticipated Date of Completion: July 1, 2026 Name of Contact Person: Dr. Alicia Evans – Consultant - Business Manager

View Audit 404289

Finding 1218098 (2025-002)

Material Weakness 2025

City of Wentzville, Missouri

MO

Subrecipient Monitoring Material Weakness Reporting

Management has implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate its controls regarding current federal awards and requirements to ensure that accurate information is captured, reported, and maintained. Anticipated completion date: Al...

Management has implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate its controls regarding current federal awards and requirements to ensure that accurate information is captured, reported, and maintained. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period ending March 31, 2026.

View Audit 404277

Finding 1218097 (2025-001)

Material Weakness 2025

City of Wentzville, Missouri

MO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management will continue to evaluate its controls concerning current federal awards and requirements to ensure that accurate information is captured and reported. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period en...

Management will continue to evaluate its controls concerning current federal awards and requirements to ensure that accurate information is captured and reported. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period ending March 31, 2026.

View Audit 404277

Finding 1218096 (2025-004)

Material Weakness 2025

Union-North United School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

The Director of Grants will continue to prepare the reports and then the Superintendent and Corporation Treasurer will review and sign off on the reports to ensure they agree to the underlying details. The Director of Grants will make sure this is done in a timely manner to comply with the reporting...

The Director of Grants will continue to prepare the reports and then the Superintendent and Corporation Treasurer will review and sign off on the reports to ensure they agree to the underlying details. The Director of Grants will make sure this is done in a timely manner to comply with the reporting deadlines for each fiscal year.

View Audit 404274

Finding 1218094 (2025-003)

Material Weakness 2025

Union-North United School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

The Superintendent, Corporation Treasure, Director of Grants, and the Director of Facilities and or/ Director of Technology will monitor equipment purchases larger than $5,000. Once the purchase is made, the Director of Facilities and or/ Director of Technology will tag the equipment and notify the ...

The Superintendent, Corporation Treasure, Director of Grants, and the Director of Facilities and or/ Director of Technology will monitor equipment purchases larger than $5,000. Once the purchase is made, the Director of Facilities and or/ Director of Technology will tag the equipment and notify the Director of Grants, Treasurer, and Superintendent when the fixed asset inventory is completed and updated.

View Audit 404274

Finding 1218090 (2025-002)

Material Weakness 2025

Cocaa Seminole Development, Inc.

OK

Reporting

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Perio...

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March 31, 2025 audit, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed.FINDING No. 2025-002: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2025.

View Audit 404271

Finding 1218089 (2025-001)

Material Weakness 2025

Cocaa Seminole Development, Inc.

OK

HUD Housing Programs Reporting

COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March...

COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March 31, 2025 audit, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2025-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2025.

View Audit 404271

Finding 1218080 (2025-001)

Material Weakness 2025

City of Jackson

IL

Procurement, Suspension & Debarment

Finding Type: Internal Control. Name of Contact Person: Ms. Angela Birk, City Clerk/Treasurer. Recommendation: We recommend the City check the excluded parties list system or collect certification from each vendor in which the City expects to spend more than $25,000 of federal grant funds for the ye...

Finding Type: Internal Control. Name of Contact Person: Ms. Angela Birk, City Clerk/Treasurer. Recommendation: We recommend the City check the excluded parties list system or collect certification from each vendor in which the City expects to spend more than $25,000 of federal grant funds for the year. Corrective Action: The City has already begun to check all vendors hired not only by contract but by task order as well. Propsed Completion Date: Immediately.

View Audit 404245

Finding 1218069 (2025-002)

Material Weakness 2025

Town of Bedford, Massachusetts

MA

Procurement, Suspension & Debarment § 200.214

2025-002 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027 Recommendation: We recommend the Town enhance procedures and controls to ensure that the verification of vendors’ suspension and debarment status is obtained prior to executing transactions. Explanation of disagreement with ...

2025-002 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027 Recommendation: We recommend the Town enhance procedures and controls to ensure that the verification of vendors’ suspension and debarment status is obtained prior to executing transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the finding that the town did not perform a suspension/debarment status check when awarding vehicle contract to Gervais Ford, internal procedures were strengthened to require this check for procurements involving federal funds. Name(s) of the contact person(s) responsible for corrective action: Al Rego, Town of Bedford Finance Director and Dave Manugian Director of Public Works. Planned completion date for corrective action plan: Corrective action was implemented immediately.

View Audit 404236

Finding 1218068 (2025-001)

Material Weakness 2025

Town of Bedford, Massachusetts

MA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.430

2025-001 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...

2025-001 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the identification of this omission at the end fiscal 2025, the district immediately re-established the time and effort documentation procedures and monitoring processes. Note that all staff charged to the grant in FY25 are employees who are wholly assigned to provide direct services to special education students. Time and effort documentation has been fully restored as of July 1, 2025 and is currently being maintained and monitored. Name(s) of the contact person(s) responsible for corrective action: Julie Kirrane, Bedford Public Schools Dir. of Finance. Planned completion date for corrective action plan: Corrective action has been completed.

View Audit 404236

Finding 1218065 (2025-001)

Material Weakness 2025

City of Norton

OH

Subrecipient Monitoring Reporting Significant Deficiency § 200.208 § 200.328

Finding Number: 2025-001 Planned Corrective Action: City of Norton will comply with all federal grant compliance requirements – including reporting requirements and deadlines. Anticipated Completion Date: June 2026 Responsible Contact Person: Pamela Keener, Finance Director

View Audit 404227

Finding 1218052 (2025-002)

Material Weakness 2025

Boone County Fire Protection District

MO

Reporting

Finding 2025-002: Late Submission of Financial Reports The District acknowledges the audit finding regarding the late submission of the SF-425 Federal Financial Reports. As a result, the District will implement and enforce procedures to ensure that future required reports are submitted timely.

View Audit 404216

Finding 1218047 (2025-002)

Material Weakness 2025

West Central Nebraska Joint Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inter...

Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.

View Audit 404211

Finding 1218006 (2025-001)

Material Weakness 2025

National Indigenous Women's Resource Center, Inc.

MT

Procurement, Suspension & Debarment

U.S. Department of Health and Human Services National Indigenous Women’s Resource Center, Inc respectfully submits the following corrective action plan for the year ended September 30, 2025. Audit period: October 1, 2024 - September 30, 2025 The findings from the schedule of findings and questioned ...

U.S. Department of Health and Human Services National Indigenous Women’s Resource Center, Inc respectfully submits the following corrective action plan for the year ended September 30, 2025. Audit period: October 1, 2024 - September 30, 2025 The findings from the 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 There were no financial statement audit findings that require a corrective action plan. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2025-001 FVPSA American Rescue Plan COVID-19 Testing, Vaccines, and Mobile Health Units Supplement Funding – Assistance Listing No. 93.592. Significant Deficiency in Internal Control over Compliance – Suspension and Debarment Other Matter - Non-Compliance with Suspension and Debarment Compliance Requirements. Recommendation: CLA recommends management establish and document controls to verify and retain evidence of suspension and debarment checks for all covered transactions prior to contract execution, including maintaining documentation in a centralized and accessible location. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our procedures require that we document and verify evidence of suspension and debarment checks for all covered transactions prior to contract execution. We have established a procedure to file the required documentation in a common, accessible folder on our shared drive. Name(s) of the contact person(s) responsible for corrective action: Lora Helman. Planned completion date for corrective action plan: June 1, 2026 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Lora Helman at (406) 720-0826.

View Audit 404205

Finding 1217980 (2025-001)

Material Weakness 2025

Housing Authority of the City of Salem

NJ

Procurement, Suspension & Debarment HUD Housing Programs

Housing Authority of the City of Salem Corrective Action Plan: For Year Ending September 30, 2025 Audit Finding Prepared By: Charles Matthew Bailey, Executive Director Audit Finding #2005-001 Contractor File Maintenance Corrective Action: The Housing Authority of the City of Salem, the Executive Dir...

Housing Authority of the City of Salem Corrective Action Plan: For Year Ending September 30, 2025 Audit Finding Prepared By: Charles Matthew Bailey, Executive Director Audit Finding #2005-001 Contractor File Maintenance Corrective Action: The Housing Authority of the City of Salem, the Executive Director will instruct the Capital Fund Program Coordinator to utilize the HUD procurement contractor file review checklist for all the contractors going forward prior to authorizing any payments to the contractor. Anticipated date: July 1, 2026

View Audit 404188

Finding 1217979 (2025-004)

Material Weakness 2025

Humboldt Transit Authority

CA

Allowable Costs / Cost Principles § 200.430

Management’s Response Regarding Corrective Action Taken or Planned These rules apply to costs charged directly to federal programs, such as the 5311 grants that require a 44.67% match when used for operating expenses. All maintenance and administrative staff time is eligible as direct costs for thes...

Management’s Response Regarding Corrective Action Taken or Planned These rules apply to costs charged directly to federal programs, such as the 5311 grants that require a 44.67% match when used for operating expenses. All maintenance and administrative staff time is eligible as direct costs for these grants as their time is only spent on transit activities and not administrating non-transit programs. Staff apply payroll costs and on either actual vehicle miles or hours based their type of work, as recommended by the National Rural Transit Assistance Program, for time by staff that cannot be directly tied to a specific grant source.

View Audit 404177

Finding 1217975 (2025-002)

Material Weakness 2025

Marillac Community Health Centers

LA

Procurement, Suspension & Debarment

Federal Program: Congressionally Delegated Spending for Construction Projects Assistance Listing No. 93.493 Recommendation: Our auditors recommend the Organization implement a process to ensure that procurement agreements with vendors related to infrastructure projects include the Buy America domest...

Federal Program: Congressionally Delegated Spending for Construction Projects Assistance Listing No. 93.493 Recommendation: Our auditors recommend the Organization implement a process to ensure that procurement agreements with vendors related to infrastructure projects include the Buy America domestic preference provisions in each agreement, or a process to obtain a BABA (Build America, Buy America) waiver. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization was unable to locate documentation demonstrating that procurement agreements included the required Buy America (BABA) provisions or evidence of an approved waiver. In response, the Organization has implemented enhanced internal controls to ensure compliance going forward, including updates to the Procurement Policy to require inclusion of Buy America provisions or documented waivers in all applicable contracts, standardized contract templates with all required federal clauses, and a mandatory pre-award compliance checklist to verify inclusion of these elements. Additionally, procurement documentation is now maintained in a centralized system to ensure proper retention and accessibility, staff have been trained on these requirements, and ongoing compliance is monitored through quarterly reviews and required pre-execution approval for all federally funded contracts. These corrective actions have been implemented and are currently in effect.

View Audit 404172

Finding 1217974 (2025-001)

Material Weakness 2025

Marillac Community Health Centers

LA

Procurement, Suspension & Debarment

Federal Program: Congressionally Delegated Spending for Construction Projects Assistance Listing No. 93.493 Recommendation: Our auditors recommend the Organization implement a process to ensure that procurement and suspension and debarment documentation is retained. Explanation of disagreement with ...

Federal Program: Congressionally Delegated Spending for Construction Projects Assistance Listing No. 93.493 Recommendation: Our auditors recommend the Organization implement a process to ensure that procurement and suspension and debarment documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization acknowledges that, in one instance, documentation evidencing that a suspension and debarment check was performed prior to engaging a vendor could not be located. While this appears to be an isolated occurrence, we recognize the importance of maintaining complete and auditable documentation to demonstrate compliance with 2 CFR Part 200 requirements. In response, the Organization has strengthened its internal controls to ensure that all vendors are properly screened and that such screenings are consistently documented. We have implemented the use of a compliance monitoring system (Compliatric), which maintains a centralized vendor registry and performs monthly screenings against federal exclusion and debarment databases, including SAM.gov and OIG exclusion lists. This system provides an auditable log of all screening activity. These enhanced controls were implemented effective June 9, 2025. Additionally, the Organization has completed a retrospective review of all active vendors to confirm that appropriate suspension and debarment screenings have been performed and documented. Going forward, any potential matches identified through the screening process will be escalated to the Risk and Compliance Manager and/or CFO for review and validation. If a match is confirmed, the Organization will immediately discontinue use of the vendor and terminate the relationship in accordance with federal requirements.

View Audit 404172

Finding 1217973 (2025-003)

Material Weakness 2025

City of Hawarden, Iowa

IA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Eligibility

2025-003 Material Weakness in Internal Control over Compliance - Review of Project Costs U.S. Department of Homeland Security Federal Emergency Management Agency Passed through State of Iowa Department of Homeland Security & Emergency Management Federal Assistance Listing Number (ALN): 97.036 Federa...

2025-003 Material Weakness in Internal Control over Compliance - Review of Project Costs U.S. Department of Homeland Security Federal Emergency Management Agency Passed through State of Iowa Department of Homeland Security & Emergency Management Federal Assistance Listing Number (ALN): 97.036 Federal Award Year: 2024 Compliance Requirement: Allowable costs/Cost Principles; Internal Control over Compliance Criteria - The Uniform Guidance requires the City to establish and maintain effective internal control over compliance for federal awards, including controls to reasonably ensure that costs charged to federal programs are allowable, properly supported, and comply with applicable federal requirements and the terms and conditions of the award. Condition - The City did not have adequately designed and implemented review controls over certain material project costs included in reimbursement requests submitted to FEMA. Our testing identified that key review procedures intended to verify the eligibility, accuracy, and supporting documentation of project costs were not consistently performed or evidenced for certain large-dollar transactions. Cause - The condition resulted from insufficient formalization and documentation of review procedures, as well as inadequate segregation of duties and oversight for the review of high dollar project costs prior to submission to FEMA. Effect - The absence of effective review controls over material project costs increases the risk that ineligible, unsupported, or incorrectly calculated costs could be included in reimbursement requests without timely detection and correction. This deficiency is considered a material weakness in internal control over compliance for the FEMA Public Assistance program. Recommendation - We recommend that the City design and implement formal, documented review procedures over material project costs included in FEMA reimbursement requests. These procedures should include defined review responsibilities, documentation of the review performed, and supervisory oversight to ensure that all high-dollar or complex transactions are reviewed for eligibility, accuracy, and adequate supporting documentation before submission. Views of Responsible Officials� Management agrees with the finding.

View Audit 404165

Finding 1217972 (2025-002)

Material Weakness 2025

City of Hawarden, Iowa

IA

Allowable Costs / Cost Principles Eligibility Cash Management

2025-002 - FEMA Public Assistance - Allowable Costs/Cost Principles - Questioned Cost U.S. Department of Homeland Security Federal Emergency Management Agency Passed through State of Iowa Department of Homeland Security & Emergency Management Federal Assistance Listing Number (ALN): 97.036 Federal A...

2025-002 - FEMA Public Assistance - Allowable Costs/Cost Principles - Questioned Cost U.S. Department of Homeland Security Federal Emergency Management Agency Passed through State of Iowa Department of Homeland Security & Emergency Management Federal Assistance Listing Number (ALN): 97.036 Federal Award Year: 2024 Criteria - Under FEMA Public Assistance program requirements and applicable federal cost principles, only eligible costs incurred by the applicant, and supported by appropriate documentation, may be claimed for reimbursement. Donated services are subject to specific eligibility criteria and documentation standards and, in certain circumstances, are not allowable as reimbursable project costs. Condition - During our testing of allowable costs, we noted that the City claimed reimbursement from FEMA for donated services that did not meet the eligibility requirements for reimbursement under the Public Assistance Program. Cause - The condition resulted from a miscommunication between the Public Works Director and payables processing clerks to process payment for an invoice that indicated donated services. Effect - As a result, ineligible costs were submitted to FEMA for reimbursement. Although the amount is not material to the federal program as a whole, it represents noncompliance with federal program requirements. Recommendation - We recommend that the City enhance its procedures over the review of costs included in FEMA reimbursement requests to ensure that donated services are evaluated in accordance with FEMA Public Assistance program requirements and are excluded from reimbursement claims when not eligible. The City should correspond with the Iowa Department of Homeland Security and Emergency Management and FEMA to discuss the proper resolution for the solution. Views of Responsible Officials - The City will immediately be in contact witH the governing authorities and work quickly and effectively to resolve the issue and will strive to obtain and understanding of the grant requirements and strengthen controls to ensure it is communicated well.

View Audit 404165

Finding 1217971 (2025-002)

Material Weakness 2025

Youth Shelters and Family Services, Inc.

NM

Reporting § 200.512

Views Of Responsible Officials and Corrective Action Plan Response: Youth Shelters and Family Services (YSFS) acknowledges the finding regarding the untimely submission of the Data Collection Form to the Federal Audit Clearinghouse. YSFS recognizes the importance of timely federal reporting and unde...

Views Of Responsible Officials and Corrective Action Plan Response: Youth Shelters and Family Services (YSFS) acknowledges the finding regarding the untimely submission of the Data Collection Form to the Federal Audit Clearinghouse. YSFS recognizes the importance of timely federal reporting and understands that delays could impact funding, including grant compliance expectations, as well as impact overall good statnding. The organization has taken steps to improve coordination between internal leadership, external accounting partners, and auditors to ensure all future submissions are completed within required federal timelines. Corrective Action Plan: To address this finding and prevent future delays, YSFS will implement the following corrective actions: 1. Establish Audit and Reporting Timelines • TydeCo will develop a formal audit preparation and reporting calendar that includes key deadlines for reconciliations, audit fieldwork, financial statement review, and Federal Audit Clearinghouse submission requirements. This will be presented to YSFS Executive Director and YSFS Board of Directors. 2. Strengthen Coordination with External Accounting Firm • YSFS and contracted accounting firm TydeCo will conduct regular and frequent status meetings during audit preparation periods to monitor progress on reconciliations, supporting schedules, and audit deliverables. • Responsibilities related to audit preparation and submission requirements will be clearly assigned and documented. 3. Increase Oversight and Monitoring • Executive Director Heather Hoffman and the YSFS Finance Committee will receive periodic updates regarding audit progress and submission timelines to ensure accountability and timely completion. • TydeCo management will maintain documentation confirming submission of the Data Collection Form and related audit package. 4. Transition Stabilization and Process Improvement • As part of the organization’s transition to outsourced accounting services and implementation of Sage Intacct, YSFS will continue refining financial close and reconciliation procedures to support more timely year-end reporting. Finding resolved timeline: These corrective actions are already in progress and will be fully implemented prior to the next federal audit submission deadline. Designation of employee position responsible for meeting this deadline: Heather Hoffman, Executive Director, in coordination with Tonja Medbery, external accountant at TydeCo, and the YSFS Finance Committee, will oversee implementation and ongoing compliance with federal reporting requirements.

View Audit 404149

Finding 1217970 (2025-001)

Material Weakness 2025

THE RESOURCE ENVIRONMENT FOR UNDERPRIVILEGED GROUPS ENTERPRISE, INC.

CA

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties

Management acknowledges that the audit for fiscal year ended June 30, 2025, was not completed and filed with the Federal Clearinghouse in a timely manner. We are working with the auditor to upload the audit the Federal Clearinghouse ASAP. We have taken steps that will ensure an earlier financial clo...

Management acknowledges that the audit for fiscal year ended June 30, 2025, was not completed and filed with the Federal Clearinghouse in a timely manner. We are working with the auditor to upload the audit the Federal Clearinghouse ASAP. We have taken steps that will ensure an earlier financial close, hence earlier audits and anticipated that the fiscal June 30, 2026, will be uploaded to the Federal Clearinghouse by the due date. Yvonne Watson, Director of Finance, will be responsible for the implementation of this CAP. We expect the upload and certification to be complete by close of business on June 19, 2026

View Audit 404147

Corrective Action Plans

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