Corrective Action Plans

Finding 1167947 (2025-001)

Material Weakness 2025

KY

Reporting Internal Control / Segregation of Duties

Identifying Number: 2025-001 Finding: During the audit, audit adjustments were recorded that were material to the financial statements. These adjustments were primarily the result of account balances not being reconciled to supporting schedules or underlying documentation on a timely basis. The erro...

Identifying Number: 2025-001 Finding: During the audit, audit adjustments were recorded that were material to the financial statements. These adjustments were primarily the result of account balances not being reconciled to supporting schedules or underlying documentation on a timely basis. The errors were not detected and corrected by management’s internal controls prior to the financial statement audit. Additionally, it was discovered that reconciliations for certain account balances and transactions were not being performed and Metro United Way was initially unable to reconcile accounting records. Corrective Actions Taken or Planned: The reconciliations were being performed by a single staff member who terminated during the year. Upon that member’s departure, the reconciliation process ceased and as a result grant revenues and expenditures were not aligned in the financial statements at the time of the audit. This also created misclassifications in other areas of the financial statements. MUW plans to allocate existing staff resources to reconcile all federal grants to ensure that future grant revenues and expenses are properly recorded in the financial statements. Client Responsible Party(s): Phillip Bond, Chief Financial Officer, Jeremy Jarvi, Chief Development Officer Completion Date: April 30, 2026

View Audit 379509

Finding 1167946 (2025-001)

Material Weakness 2025

Independent School District No. 2895

MN

School Nutrition Programs Eligibility

2025-001 Ineligible Student Approved for Food and Nutrition Program U.S. Department of Agriculture – Child Nutrition Cluster CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Th...

2025-001 Ineligible Student Approved for Food and Nutrition Program U.S. Department of Agriculture – Child Nutrition Cluster CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The District will implement review of household applications. 3. Official Responsible for Ensuring CAP: Maria Bezdicek, Business Manager, is the official responsible for ensuring corrective action for compliance. 4. Planned Completion Date for CAP: The planned completion date is June 30, 2025. 5. Plan to Monitor Completion of CAP: The School Board of ISD No. 2895 will be monitoring this corrective action plan.

View Audit 379508

Finding 1167942 (2025-001)

Material Weakness 2025

TOWN OF HULETT, WYOMING

WY

2025-001 Lack of Separation of duties The Town is aware of the lack of

View Audit 379502

Finding 1167942 (2025-001)

Material Weakness 2025

TOWN OF HULETT, WYOMING

WY

separation of duties. We have separated duties to the largest extent as

View Audit 379502

Finding 1167942 (2025-001)

Material Weakness 2025

TOWN OF HULETT, WYOMING

WY

possible and have implemented compensating controls to monitor the accounting activities.

View Audit 379502

Finding 1167941 (2025-001)

Material Weakness 2025

Granite School District

UT

Internal Control / Segregation of Duties Special Tests & Provisions Reporting

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrat...

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Audit Recommendation: The District should strengthen controls over documentation and reporting of student transfers. This includes developing or enhancing procedures to ensure that all transfer codes are supported by verifiable records, maintaining those records in accordance with federal and state retention requirements, and periodically reviewing cohort data for completeness and accuracy. Corrective Action Planned: The District will review, update, and train staff on the process and internal controls related to record keeping for transfer students to ensure compliance. Person Responsible: Todd Hauber, Business Administrator Anticipated Completion Date: March 31, 2026

View Audit 379498

Finding 1167940 (2025-003)

Material Weakness 2025

City of Shenandoah

IA

Reporting

The City was poorly advised by our engineer to issue and hold the checks until the work was all complete. In the future checks will only be issued when work is complete or services are delivered.

View Audit 379481

Finding 1167939 (2025-002)

Material Weakness 2025

City of Shenandoah

IA

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

The City will ensure financial activity for the funds BOK manages for the City are included in the City general ledger and are reported in the Annual Financial Report in the future.

View Audit 379481

Finding 1167938 (2025-001)

Material Weakness 2025

City of Hillsboro

OR

Subrecipient Monitoring

DATE: December 9, 2025 SUBJECT: Corrective Action Plan for Finding 2025-001 – Control Deficiency in Internal Controls over Compliance and Instance of Noncompliance. Management agrees with the auditor recommendation. During the first and second quarters of fiscal year 2024-25, the City underwent pers...

DATE: December 9, 2025 SUBJECT: Corrective Action Plan for Finding 2025-001 – Control Deficiency in Internal Controls over Compliance and Instance of Noncompliance. Management agrees with the auditor recommendation. During the first and second quarters of fiscal year 2024-25, the City underwent personnel changes in the Affordable Housing Division, specifically with the key role of CDBG Program Coordinator. The transition created temporary gaps in institutional knowledge and disrupted workflow continuity. This caused the City to miss submissions of Federal Funding Accountability and Transparency Act (FFATA) reports. Upon discovery that the FFATA reports had been delayed, the new CDBG Program Coordinator entered the agreements into the federal reporting system to bring reporting up to date. Responsible Party: Community Development Program Coordinator Completion Date: October 6, 2025 Effective October 6, 2025, all future subrecipient agreements will be reported to SAM.gov in a timely manner by the Community Development Program Coordinator (or another coordinator as applicable). Subrecipient Awardee Checklists have been updated to ensure this step is included as part of the awarding process, which are reviewed by the Grant Program Coordinator or designee.

View Audit 379454

Finding 1167913 (2025-001)

Material Weakness 2025

Charlottesville Redevelopment and Housing Authority

VA

HUD Housing Programs

RE: Capital Fund Program Financial Reporting Finding Corrective Action Plan CRHA recognizes it did not submit timely AMCCs by the reporting deadline for CFP grant numbers VA36P016501-20, VA36P016501-21 and VA36P016501-22. To effectively avoid this for grant fund close outs, we are updating our check...

RE: Capital Fund Program Financial Reporting Finding Corrective Action Plan CRHA recognizes it did not submit timely AMCCs by the reporting deadline for CFP grant numbers VA36P016501-20, VA36P016501-21 and VA36P016501-22. To effectively avoid this for grant fund close outs, we are updating our checklist to ensure current and any future staff submits all reports correctly and within calendar deadlines. Further, our procedure will dictate that the CRHA accounting staff member(s) authorized and responsible for drawing federal funds in ELOCCS will prepare grant funds closing reports and documents, with subsequent review and submission to the HUD field office by the finance director.

View Audit 379440

Finding 1167905 (2025-001)

Material Weakness 2025

Metropolitan Boston Housing Partnership, Inc.

MA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

2025-001 Recertifications 14.881 Moving to Work Demonstration Program – Award No. OCD26401344019MTW Responsible Official Sarah Scott Director of Leased Housing Plan Detail There has been a greater focus on ensuring new past dues (recertifications not completed on time) do not occur while we continue...

2025-001 Recertifications 14.881 Moving to Work Demonstration Program – Award No. OCD26401344019MTW Responsible Official Sarah Scott Director of Leased Housing Plan Detail There has been a greater focus on ensuring new past dues (recertifications not completed on time) do not occur while we continue to resolve older ones. Starting with April 1, 2024 regular recertifications, we implemented a more rigorous monitoring process. The day after data entry for each recertification is due, the Director of Leased Housing generates a comprehensive report that consolidates information from multiple sources, including our software and internal tracking systems. Once verified, the Director provides these reports—including past-due recertifications from prior months—to managers for follow-up. Managers are responsible for ensuring the timely resolution of all cases on the report. Managers are held accountable for ensuring past-due cases do not reappear in subsequent months. Since the implementation of this process, we have seen a significant reduction in the number of past-due recertifications for assigned caseloads as management is proactive in ensuring no name, especially those on vacant caseloads due to numerous staff medical leaves, reaches that list. Additionally, as of October 2025, the Leased Housing Department will be operating within our new Yardi software system, a significant upgrade designed to enhance efficiency, accuracy, and user experience across all aspects of program administration. Yardi enables considerably faster processing times compared to our current platform, reducing the time needed to complete certifications, adjustments, and case updates. One of the most beneficial features of Yardi is its Recertification Dashboard, which provides staff with real-time visibility into upcoming deadlines, pending tasks, and the overall status of each case. The dashboard includes automated prompts and workflow reminders throughout the recertification process, ensuring staff stay on track and that each step is completed in sequence. In addition to speed and organization, Yardi offers enhanced data accuracy and integration capabilities, minimizing duplication and manual entry errors. These improvements will help staff manage their caseloads more effectively, provide more timely service to participants and property owners, and ensure compliance with program requirements. Anticipated Completion Date June 30, 2026 – Past due percentages will be lowered to acceptable levels with those outstanding being a result of the hearings and appeals process.

View Audit 379378

Finding 1167902 (2025-004)

Material Weakness 2025

Comprehend Properties Inc.

KY

Eligibility HUD Housing Programs

The Property Manager will be responsible for completing all income verifications and calculations to ensure accuracy and compliance with HUD requirements. The income verification documentation and rent calculation worksheets will be reviewed and signed off by the Property Manager Supervisor, which i...

The Property Manager will be responsible for completing all income verifications and calculations to ensure accuracy and compliance with HUD requirements. The income verification documentation and rent calculation worksheets will be reviewed and signed off by the Property Manager Supervisor, which is the Chief Financial Officer (CFO) for Comprehend. This added level of oversight will strengthen interanl controls and help ensure that tenant and HUD rent portions are calculated correctly and supported by appropriate documentation.

View Audit 379374

Finding 1167901 (2025-001)

Material Weakness 2025

Coldwater Community Schools

MI

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Finding Number Federal Programs Audit: 2025-001; Responsible Person: Rachelle Roby; Management Views: Management agrees with the finding and is in the process of implementing the recommendation.; Corrective Action: The District will collaborate with the Director of Food Service to ensure that, when ...

Finding Number Federal Programs Audit: 2025-001; Responsible Person: Rachelle Roby; Management Views: Management agrees with the finding and is in the process of implementing the recommendation.; Corrective Action: The District will collaborate with the Director of Food Service to ensure that, when a physical count is conducted, the figures are verified by a second staff member for accuracy. Additionally, it will be required that all supporting documentation be submitted to the Chief Financial Officer (CFO) along with the claim figures. The CFO will review and compare the documentation against the data entered into the claiming system prior to the submission of the claim.; Anticipated Completion Date: 08/01/2025

View Audit 379369

Finding 1167897 (2025-002)

Material Weakness 2025

Canyon Village Senior Citizens Housing, Inc.

WY

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

Comments on the Finding and Each Recommendation: The Corporation did not make the total required reserve for replacement deposits during the year ended June 30, 2025, which resulted in the reserve for replacements account being underfunded by $1,205 as of June 30, 2025. The management agent should t...

Comments on the Finding and Each Recommendation: The Corporation did not make the total required reserve for replacement deposits during the year ended June 30, 2025, which resulted in the reserve for replacements account being underfunded by $1,205 as of June 30, 2025. The management agent should transfer funds of $1,205 from the operating account in order to bring the reserve for replacements account current. Action(s) taken or planned on the finding Management agrees with the recommendation. Management transferred $1,205 from the operating account to the reserve for replacements account on August 26, 2025. No further action is required.

View Audit 379348

Finding 1167896 (2025-001)

Material Weakness 2025

Canyon Village Senior Citizens Housing, Inc.

WY

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2025, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical ...

Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2025, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical default on the Flexible Subsidy Loan. Management should continue communicating with HUD in order to obtain approval for the deferment request for the Section 201 Flexible Subsidy Loan. Action(s) taken or planned on the finding Management agrees with the recommendation. Management has submitted a request for deferment of the Flexible Subsidy Loan. Management is awaiting HUD approval of the deferment request.

View Audit 379348

Finding 1167895 (2025-001)

Material Weakness 2025

Medina Central School District

NY

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

Thank you for noting the omission of certain capital assets from the District’s depreciation schedule. Management acknowledges this oversight and appreciates the identification of the issue. To address this matter, the omitted capital assets have been reviewed and recorded on the depreciation schedu...

Thank you for noting the omission of certain capital assets from the District’s depreciation schedule. Management acknowledges this oversight and appreciates the identification of the issue. To address this matter, the omitted capital assets have been reviewed and recorded on the depreciation schedule to ensure accurate financial reporting. In addition, management will develop and implement a formalized procedure for identifying, recording, and reviewing capital asset activity as it occurs. This procedure will be put into place immediately and will include periodic reconciliation and supervisory review to ensure that all qualifying capital assets are properly captured and depreciated in accordance with applicable accounting standards. Management believes that these corrective actions will prevent similar omissions in the future and strengthen internal controls over capital asset accounting. Responsible Parties Marc Graff, Assistant Superintendent for Operations Nicole Guild, Assistant Business Official and District Treasurer Anticipated Completion Date This issue was reviewed with the Program Administrators on December 22, 2025 and will be an ongoing area of review.

View Audit 379321

Finding 1167894 (2025-001)

Material Weakness 2025

St. Anthony's Community Center, Inc.

DE

Reporting

Director of City Fare will implement conditional formatting within the reporting spreadsheet immediately upon finding to automatically identify and flag duplicated participant members. This will allow duplicates to be reviewed and resolved prior to finalizing and submitting the report, ensuring accu...

Director of City Fare will implement conditional formatting within the reporting spreadsheet immediately upon finding to automatically identify and flag duplicated participant members. This will allow duplicates to be reviewed and resolved prior to finalizing and submitting the report, ensuring accurate reporting of unduplicated participants served.

View Audit 379307

Finding 1167892 (2025-001)

Material Weakness 2025

St. Ignace Area School District

MI

Procurement, Suspension & Debarment

Auditor Description of Condition and Effect. The District indicated that they have no documentation of quotes being obtained for purchases over the micropurchase threshold but less than the small purchase threshold (greater than $5,000 but less than $30,512). This condition was caused by management ...

Auditor Description of Condition and Effect. The District indicated that they have no documentation of quotes being obtained for purchases over the micropurchase threshold but less than the small purchase threshold (greater than $5,000 but less than $30,512). This condition was caused by management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. As a result of this condition, the District was exposed to the risk that disbursements of federal awards were not subject to full and open competition. Auditor Recommendation. We recommend that for purchases over the micropurchase threshold but less than the small purchase threshold (greater than $5,000 but less than $30,512) the District obtain and retain price or rate quotations from an adequate number of qualified sources. For purchases over the small purchases threshold ($30,512), we recommend sealed bids are obtained and retained. Corrective Action. The district will obtain and retain price or rate qutoations for purchases over the micropurchase threshold but less than the small purchase threshold. Responsible Person. Kari Visnaw, Superintendent Anticipated Completion Date. June 30, 2026

View Audit 379305

Finding 1167887 (2025-002)

Material Weakness 2025

Unity Point School District #140

IL

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Management has implemented a year-end reconciliation for all grant funds. Due to the timing of this grant - the District was able to capture the overpayment in the August 2025 expenditure report and therefore, no overpayment was owed. The District does not expect this finding to repeat again.

View Audit 379289

Finding 1167884 (2025-004)

Material Weakness 2025

Isd # 682 Roseau

MN

School Nutrition Programs Eligibility HUD Housing Programs

Contact Person – Thomas A. Jerome, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all students who receive a free or reduced meal have a current and accurate application on file. Completion Date – March 31, 2026

View Audit 379288

Finding 1167881 (2025-001)

Material Weakness 2025

Mid Michigan College

MI

Student Financial Aid Eligibility Significant Deficiency

Auditor Description of Condition and Effect. During our cost of attendance recalculation, we noted that for one student, an additional semester in which the student was not taking any classes was included in their calculation. As a result of this condition, the College overstated the student's finan...

Auditor Description of Condition and Effect. During our cost of attendance recalculation, we noted that for one student, an additional semester in which the student was not taking any classes was included in their calculation. As a result of this condition, the College overstated the student's financial need for the award year. However, no action was required by the College as the corrected cost of attendance still exceeded the student's awards. Auditor Recommendation. We recommend that the College implement a review process to ensure that all manual entries into the cost of attendance system are reviewed and approved by an independent second individual. Auditor Recommendation. We recommend that the College implement a review process to ensure that all manual entries into the cost of attendance system are reviewed and approved by an independent second individual. Corrective Action. Upon discovery of the cost of attendance calculation error, the College went through and determined that this was an isolated incident and had no impact on the amount of aid received by the student. To prevent a similar problem arising in the future, the College will implement a review process to have a second individual review and ensure the cost of attendance is being calculated accurately. Responsible Person. Michelle McNier, Director of Financial Aid. Anticipated Completion Date. June 30, 2026.

View Audit 379274

Finding 1167877 (2025-003)

Material Weakness 2025

Runestone Area Education District

MN

Subrecipient Monitoring § 200.332

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: RAED will develop a set of procedures the will allow them to be in compliance for subrecipient monitoring. Official Responsible for Ensuring CAP: Savannah Walsh, E...

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: RAED will develop a set of procedures the will allow them to be in compliance for subrecipient monitoring. Official Responsible for Ensuring CAP: Savannah Walsh, Executive Director, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: June 30, 2026 Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan. Savannah Walsh Executive Director

View Audit 379273

Finding 1167874 (2025-005)

Material Weakness 2025

Iberville Parish School Board

LA

Internal Control / Segregation of Duties

To ensure compliance with all reporting regulations and established procedures, the Executive Director of Operations, Alnita Miller, will implement segregation of duties so that all data is reviewed/certified. A system for verification and reconciliation of meal counts will be established prior to s...

To ensure compliance with all reporting regulations and established procedures, the Executive Director of Operations, Alnita Miller, will implement segregation of duties so that all data is reviewed/certified. A system for verification and reconciliation of meal counts will be established prior to submission. These controls will be implemented forthwith.

View Audit 379236

Finding 1167867 (2025-004)

Material Weakness 2025

Iberville Parish School Board

LA

Procurement, Suspension & Debarment § 200.318 § 200.326

To ensure compliance with all procurement regulations and established procedures, the Executive Director of Operations, Alnita Miller, will ensure that procurement procedures are appropriately documented, reviewed and followed for all school food service department purchases; ensuring all inputs ent...

To ensure compliance with all procurement regulations and established procedures, the Executive Director of Operations, Alnita Miller, will ensure that procurement procedures are appropriately documented, reviewed and followed for all school food service department purchases; ensuring all inputs entered into the bid analysis summary are complete and accurate. These controls will be implemented forthwith.

View Audit 379236

Finding 1167860 (2025-001)

Material Weakness 2025

Northern Michigan University

MI

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.305

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Northern Michigan University Single Audit Act Compliance report for the year ended June 30, 2025, and corrective action to be completed. 2025-001 – Lack of Drawdown Revi...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Northern Michigan University Single Audit Act Compliance report for the year ended June 30, 2025, and corrective action to be completed. 2025-001 – Lack of Drawdown Review Procedures Auditor Description of Condition and Effect. The University did not have documented review procedures in place for federal grant drawdowns under the Research and Development cluster. Drawdowns were processed without a formal review or approval process to verify that amounts requested were based on allowable expenditures. This deficiency increases the risk of drawing federal funds in excess of actual expenditures or for unallowable costs, potentially resulting in noncompliance with federal regulations. Auditor Recommendation. The University should implement formal review procedures for all federal grant drawdowns, including enhancing policies around reviewing drawdowns, designated reviewers, and system controls to ensure drawdowns are accurate, allowable, and properly supported. Corrective Action. The University is developing formal grant drawdown review procedures that outlines required documentation and review steps around federal grant drawdowns. Responsible Person. Jamie Beauchamp, Controller Anticipated Completion Date. January 31, 2026.

View Audit 379231

Corrective Action Plans

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