Corrective Action Plans

Finding 1162009 (2024-002)

Material Weakness 2024

Williams Valley School District

PA

Name and Title of Contact Person Responsible for Corrective Action:

View Audit 371867

Finding 1162009 (2024-002)

Material Weakness 2024

Williams Valley School District

PA

Joshua Soliday, District Business Manager

View Audit 371867

Finding 1162001 (2024-001)

Material Weakness 2024

Western Illinois Regional Council - Caa

IL

Reporting Cash Management Material Weakness

WIRC-CAA staff acknowledge that turnover in key positions led to a lapse in financial reporting and reconciliation preparation. The Organization is working with an outsourced accounting firm to complete the financial reporting and reconciliations and has hired a Director of Finance in October 2025 t...

WIRC-CAA staff acknowledge that turnover in key positions led to a lapse in financial reporting and reconciliation preparation. The Organization is working with an outsourced accounting firm to complete the financial reporting and reconciliations and has hired a Director of Finance in October 2025 to fill the vacant position. Person(s) Responsible: Stacy Nimmo, Chief Executive Officer Timing for Implementation: Director of Finance hired October 2025. Monthly financial reporting resumes immediately, with full remediation expected by December 31, 2025. Detailed Steps: • Director of Finance will prepare and review monthly financial reports and reconciliations. • Board will receive and review monthly financial statements and reconciliation summaries. • Staff will receive training on financial reporting procedures. Monitoring and Verification: • Board will document review of financial reports in meeting minutes. • Internal reviews will be conducted quarterly to verify compliance. Expected Outcome: Timely and accurate financial reporting and reconciliations. Prevention of future lapses in financial oversight. Supporting Documentation: • Board meeting minutes • Monthly reconciliation reports • Internal review summaries

View Audit 371863

Finding 1161999 (2024-003)

Material Weakness 2024

Greater Wisconsin Agency on Aging Resources, Inc.

WI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403

Given the complexities of the compliance requirements of the State and Federal governments, this issue will remain a finding, but GWAAR Fiscal Staff will work towards ensuring that all opportunities to follow GAAP standards will be met and all costs will be properly posted.

View Audit 371857 Questioned Costs: $1

Finding 1161996 (2024-003)

Material Weakness 2024

Center for Educational Innovation, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213

Management is not in agreement with this finding. The Organization has a policy in place to ensure that all contractors engaged with the Organization are being verified in advance of being engaged. This verification includes several security checks included verifying in required databases that they ...

Management is not in agreement with this finding. The Organization has a policy in place to ensure that all contractors engaged with the Organization are being verified in advance of being engaged. This verification includes several security checks included verifying in required databases that they are not suspended or debarred. Senior management was not informed in time to produce the necessary documentation to the auditors. To ensure compliance in the future, management has revised its policy manual to include a formal checklist before signing any contracts for services.

View Audit 371856

Finding 1161995 (2024-002)

Material Weakness 2024

Center for Educational Innovation, Inc.

NY

Questioned Costs Procurement, Suspension & Debarment § 200.320

Management is not in agreement with this finding. We have a policy in place to ensure that all purchases above the micro purchase threshold needs to be supported with competitive bids. Senior management was not informed in time to produce the necessary documentation to the auditors. To ensure compli...

Management is not in agreement with this finding. We have a policy in place to ensure that all purchases above the micro purchase threshold needs to be supported with competitive bids. Senior management was not informed in time to produce the necessary documentation to the auditors. To ensure compliance in the future, management has revised its formal policy manual to include a formal checklist before signing any commitments that competitive bids have been obtained.

View Audit 371856 Questioned Costs: $1

Finding 1161994 (2024-001)

Material Weakness 2024

Center for Educational Innovation, Inc.

NY

Questioned Costs Cash Management Subrecipient Monitoring § 200.303 § 200.305

Management believes that in order to ensure that the amount being drawn down are timely and more accurate to the amounts being drawn upon, management is in the process of developing a more formal policy whereby the general ledger will be formally closed on a monthly basis and all amount will be reco...

Management believes that in order to ensure that the amount being drawn down are timely and more accurate to the amounts being drawn upon, management is in the process of developing a more formal policy whereby the general ledger will be formally closed on a monthly basis and all amount will be reconciled to the ledger. Once all amounts are proven, then the drawdown amounts will be initiated with the proper documentation attached.

View Audit 371856 Questioned Costs: $1

Finding 1161987 (2024-001)

Material Weakness 2024

Pharr Affordable Housing Dba Sunset Terrace Senior Village

TX

Cash Management HUD Housing Programs

2024-001 - Tenant security deposit bank account. Contact person - Interim Executive Director , Lazaro J. Guerra. Phone 956-787-1822. Corrective action planned - The Project will maintain a tenant security deposit bank account in accordance with the regulatory agreement. Anticipated completion date -...

2024-001 - Tenant security deposit bank account. Contact person - Interim Executive Director , Lazaro J. Guerra. Phone 956-787-1822. Corrective action planned - The Project will maintain a tenant security deposit bank account in accordance with the regulatory agreement. Anticipated completion date - Within the next fiscal year.

View Audit 371849

Finding 1161986 (2024-011)

Material Weakness 2024

Washoe County

NV

Reporting Allowable Costs / Cost Principles Material Weakness

Internal controls will be enhanced to ensure performance and Federal Financial Reports are submitted in accordance with grant requirements.

View Audit 371844

Finding 1161985 (2024-010)

Material Weakness 2024

Washoe County

NV

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Internal controls will be enhanced to ensure Certified Payroll Reports are submitted timely.

View Audit 371844

Finding 1161984 (2024-004)

Material Weakness 2024

Washoe County

NV

Subrecipient Monitoring

Establish a procedure to track and monitor the single audits (if required) of the subrecipients of grants issued through Washoe County.

View Audit 371844

Finding 1161983 (2024-005)

Material Weakness 2024

Washoe County

NV

Reporting Material Weakness

Internal controls will be created for reporting to the Department of Treasury for Capital expenditures to include written justification.

View Audit 371844

Finding 1161952 (2024-007)

Material Weakness 2024

Washoe County

NV

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.

View Audit 371844

Finding 1161951 (2024-006)

Material Weakness 2024

Washoe County

NV

Eligibility Reporting Significant Deficiency

Internal controls will be created for reviewing the determination of eligibility for participation in the Emergency Rental Assistance Program.

View Audit 371844

Finding 1161946 (2024-007)

Material Weakness 2024

Independent School District No. 197

MN

Reporting § 200.512

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-007 - Federal Reporting Deadline Finding Summary Criteria – 2CFR Part 200, Subpart F, § 200.512(a)(1) requires the District’s audited Schedule of Expenditures Federal Awards (S...

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-007 - Federal Reporting Deadline Finding Summary Criteria – 2CFR Part 200, Subpart F, § 200.512(a)(1) requires the District’s audited Schedule of Expenditures Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within nine months after the end of the audit period. Corrective Action Plan Actions Planned – The completion of the District’s audited annual financial statements for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed beyond the nine-month deadline, primarily due to turnover in the District’s finance department. District management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – Peter Olson-Skog, the District’s Superintendent. Planned Completion Date – December 31, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Peter Olson-Skog, the District’s Superintendent, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.

View Audit 371829

Finding 1161933 (2024-006)

Material Weakness 2024

Independent School District No. 197

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.555, 10.559, AND 10.553 2024-006 - Internal Control Over Compliance With Federal Suspension and Debarment Requiremen...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.555, 10.559, AND 10.553 2024-006 - Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary Criteria – 2 CFR § 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster. Condition – The District did not have sufficient controls in place within its child nutrition cluster to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review its policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible – Peter Olson-Skog, the District’s Superintendent. Planned Completion Date – December 31, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Peter Olson-Skog, the District’s Superintendent, will ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 371829

Finding 1161928 (2024-002)

Material Weakness 2024

VILLAGE OF CUBA, NEW YORK

NY

Reporting § 200.512

Corrective action – A audit of the Village’s financial statements had not been previously performed which caused significant delays in completing the first-year audit. The Village’s financial records are already in better condition that at the beginning of the previous fiscal year. The Village inten...

Corrective action – A audit of the Village’s financial statements had not been previously performed which caused significant delays in completing the first-year audit. The Village’s financial records are already in better condition that at the beginning of the previous fiscal year. The Village intends to have the necessary audit and data collection form completed by the due dates for future periods. Contact – Corrine Bump Anticipated completion date - February 28, 2026

View Audit 371822

Finding 1161921 (2024-004)

Material Weakness 2024

Spirit of Soccer, Inc.

PA

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Management agrees with the recommendation. Currently working on establishing a better setup with Administration on Google Drive to have every Sub-recipient and Contracted employee upload everything into each individual country folder.

View Audit 371817

Finding 1161920 (2024-003)

Material Weakness 2024

Spirit of Soccer, Inc.

PA

Subrecipient Monitoring Cash Management Material Weakness

Management agrees with the recommendation and will work to implement the necessary components of the recommendation. Accounting policies and procedures have been developed and will continue to be implemented.

View Audit 371817

Finding 1161919 (2024-002)

Material Weakness 2024

Spirit of Soccer, Inc.

PA

Internal Control / Segregation of Duties

Management agrees with the recommendation and has added an additional board member with a financial background who is working towards developing policies and procedures to implement another layer of oversight and improve documentation of reports submitted for the federal award programs. Management w...

Management agrees with the recommendation and has added an additional board member with a financial background who is working towards developing policies and procedures to implement another layer of oversight and improve documentation of reports submitted for the federal award programs. Management will continue to work to implement the other necessary components of the recommendation.

View Audit 371817

Finding 1161918 (2024-001)

Material Weakness 2024

Metropolitan Energy Center

MO

Reporting Subrecipient Monitoring § 200.512

2024-001 Program/Department: Conservation, Research, and Development and Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance Federal Agency: Department of Energy AL #: 81.086 and 81.117 Federal Award Identification Number and Year: V...

2024-001 Program/Department: Conservation, Research, and Development and Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance Federal Agency: Department of Energy AL #: 81.086 and 81.117 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Various – See SEFA Type of Finding: Other Matters Internal Control Impact: N/A Finding: Management did not provide all of the necessary supporting documentation to complete the audit and submit the reporting package to the Federal Audit Clearinghouse by the due date. Status: The audit report attached to this letter provides evidence of completion of the reporting package by October 17, 2025. Corrective Action Plan: Auditor will initiate, and Metropolitan Energy Center management will complete, the upload and submission to the Federal Audit Clearinghouse by October 30, 2025. Metropolitan Energy Center management will ensure the single audit reporting package for FY25 and subsequent years, if required, begin sooner for timely completion and submission prior to the deadline. Person(s) Responsible for Implementation: Kelly Gilbert, Executive Director, kelly.gilbert@metroenergy.org, (816) 812- 9772

View Audit 371810

Finding 1161917 (2024-002)

Material Weakness 2024

Metropolitan Energy Center

MO

Equipment & Real Property Management § 200.313

2024-002 Program/Department: Conservation, Research, and Development Federal Agency: Department of Energy AL #: 81.086 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Various – See SEFA Type of Finding: Internal Control over Compliance - F) Equipment and Real Pr...

2024-002 Program/Department: Conservation, Research, and Development Federal Agency: Department of Energy AL #: 81.086 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Various – See SEFA Type of Finding: Internal Control over Compliance - F) Equipment and Real Property Management Internal Control Impact: Material Weakness Finding: Management did not conduct a physical inventory, as required. Status: Management has met with the program team to review the actions and time necessary to conduct a physical inventory and is executing the following Corrective Action Plan. Corrective Action Plan: 1. Preparation Task: Assign team, prepare inventory checklists Assigned to: Program Manager Completion: October 27, 2025 2. Schedule and Execute Physical Inventory Task: Conduct on-site subrecipient equipment inventory, delegating checklist to subrecipients as necessary. Assigned to: Program Team Completion: November 3 to December 5, 2025 3. Reconciliation Task: Compare physical inventory to system records, update records, investigate discrepancies Assigned to: Contract Administrator Completion: December 12, 2025 4. Review and Update Procedures for Equipment and Real Property Management Task: Review procedures to identify failure points and opportunities to create redundancies, update procedures, train all program staff on new procedures, to include a review of compliance responsibilities and their impact on MEC’s standing and ability to do our mission work. Assigned to: Contract Administrator Completion: December 15, 2025 5. Reporting Task: Report completion of Corrective Action Plan as needed for audit record Assigned to: Executive Director Completion: December 19, 2025 Person(s) Responsible for Implementation: KT Engle, Sr. Program Manager, KT.Engle@metroenergy.org, (816) 531-7283 Greg Betzwieser, Contract Administrator, greg.betzwieser@metroenergy.org, 816-531-7283

View Audit 371810

Finding 1161913 (2024-007)

Material Weakness 2024

City of Jackson, Tennessee

TN

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

We are working to change the standard for document retention and organization. This will help ensure all costs are properly approved before they are charged to federal programs, and that management understands the imperative nature for the record retention.

View Audit 371801

Finding 1161912 (2024-006)

Material Weakness 2024

City of Jackson, Tennessee

TN

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

We will ensure future reports include all previously omitted expenditures and work to implement controls sufficient to reconcile the programmatic reporting to the general ledger on a quarterly basis.

View Audit 371801

Finding 1161902 (2024-001)

Material Weakness 2024

Beacon Hill Water and Sewer District

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Beacon Hill Water and Sewer District January 1, 2024 through December 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code o...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Beacon Hill Water and Sewer District January 1, 2024 through December 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Dell Hillger, General Manager, 1121 West Side Hwy, Kelso, WA 98626, 360-636-3860 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The District will prepare an internal checklist or other form to provide a central point of checks and time stamps to make sure all requirements are met. This will be sure to include a step to verify and document the suspension and debarment status for contractors before purchasing from them by using one of the following methods: obtaining a written certification, inserting a clause into the contract or searching for exclusion records at SAM.gov. Anticipated date to complete the corrective action: October 15, 2025

View Audit 371784

Corrective Action Plans

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