Corrective Action Plans

Finding 1161287 (2024-003)

Material Weakness 2024

Association of Village Council Presidents Regional Housing Authority

AK

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2024-003 Significant Deficiency in Internal Control Over Compliance – Eligibility Application Review Questioned Programs ALN 84.250 American Indian Vocational Rehabilitation Services Agencies: Department of Education Award Numbers H250N210051- Year 2023 H250N210051- Year 2024 Condition The A...

Finding 2024-003 Significant Deficiency in Internal Control Over Compliance – Eligibility Application Review Questioned Programs ALN 84.250 American Indian Vocational Rehabilitation Services Agencies: Department of Education Award Numbers H250N210051- Year 2023 H250N210051- Year 2024 Condition The Association is not consistently following their own internal control procedures for keeping evidence of reviewing the eligibility certification form. Status In Progress Management’s Corrective Action Plan Vocational Rehabilitation (VR) will update its required document checklist to include a check for required signatures. The intake staff will utilize the checklist for its first level of application intake to ensure all supporting documents are included and the application is complete, including required signatures. Another step VR will add in the process is a second level of review. Each application that has been approved for support will be reviewed by a second reviewer before final approval. Further, each application that exceeds an award of $10,000, will be reviewed by a third approver. Since applications for services are sometimes foreword to AVCP VR by the Yukon Kuskokwim Health Corporation Audiology Department, AVCP VR will conduct regular training to Audiology staff on the correct process for completing its application. Internally, AVCP VR will continue to conduct yearly training to Village based AVCP staff, who sometimes accept and forward applications to the VR staff, on the correct process for completing its application. Lastly, AVCP VR will update its internal policies and procedures to include these four key steps to ensure applications are complete and signed

View Audit 371211

Finding 1161285 (2024-004)

Material Weakness 2024

Association of Village Council Presidents Regional Housing Authority

AK

Procurement, Suspension & Debarment § 200.320

Finding 2024-004 Significant Deficiency in Internal Control over Compliance and Noncompliance – Procurement Questioned Programs ALN 15.022 Tribal Self Governance Agencies: Department of Interior Award Numbers GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-...

Finding 2024-004 Significant Deficiency in Internal Control over Compliance and Noncompliance – Procurement Questioned Programs ALN 15.022 Tribal Self Governance Agencies: Department of Interior Award Numbers GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-OSGT812- Year 2020 GT-OSGT812- Year 2021 GT-OSGT812- Year 2022 GT-OSGT812- Year 2023 GT-OSGT812- Year 2024 GT-OSGT812- Year 2025 Condition The Association is not consistently following their own internal control policy for purchases that meet their small purchase threshold for procurement to obtain price or rate quotations from an adequate number of qualified sources. Status In Progress Management’s Corrective Action Plan Thorough training in AVCP’s procurement policies and procedures has been performed within this department. AVCP also held an overall training of AVCP’s key and senior personnel by an outside expert in government procurement rules and regulations.

View Audit 371211

Finding 1161284 (2024-002)

Material Weakness 2024

Association of Village Council Presidents Regional Housing Authority

AK

Subrecipient Monitoring

Finding 2024-002 Material Weakness in Internal control Over Compliance and Material Noncompliance – Reporting Questioned Programs ALN 15.022 Tribal Self Governance Agencies: Department of Interior Award Numbers GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 G...

Finding 2024-002 Material Weakness in Internal control Over Compliance and Material Noncompliance – Reporting Questioned Programs ALN 15.022 Tribal Self Governance Agencies: Department of Interior Award Numbers GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-OSGT812- Year 2020 GT-OSGT812- Year 2021 GT-OSGT812- Year 2022 GT-OSGT812- Year 2023 GT-OSGT812- Year 2024 GT-OSGT812- Year 2025 Condition Subaward data for all TSG sub-recipients were not reported per the requirements of the Federal Funding Accountability and Transparency Act (FFATA). Status Completed as of September 2025 Management’s Corrective Action Plan AVCP reviewed its policy and procedures to ensure it was current. In addition to policy and procedures review, AVCP drafted flow charts that outline the process and defines roles and responsibility of all employees involved in the process. Finally, AVCP provided training in the subaward policy for employees involved in the subaward process, with emphasis on the FFATA reporting requirements and roles and responsibilities.

View Audit 371211

Finding 1161279 (2024-002)

Material Weakness 2024

New Hampshire Children's Trust

NH

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

Director of Operations & Impact will draft an 18-month reporting deliverables schedule to be reviewed quarterly. The schedule of reporting deliverables will be added to a dedicated calendar in SharePoint, shared with the President and programs team staff, and a series of reminders and notifications ...

Director of Operations & Impact will draft an 18-month reporting deliverables schedule to be reviewed quarterly. The schedule of reporting deliverables will be added to a dedicated calendar in SharePoint, shared with the President and programs team staff, and a series of reminders and notifications will be integrated into the system. The system itself will be reviewed every six months going forward to address any technological issues and make recommendations for improved functionality. Planned Implementation Date of Corrective Action: 9/22/25 Person Responsible for Corrective Action: Director of Operations & Impact

View Audit 371198

Finding 1161277 (2024-001)

Material Weakness 2024

New Hampshire Children's Trust

NH

Subrecipient Monitoring § 200.332

Update Financial Policies and Procedures to reflect language surrounding areas of deficiency, specifically listed in 2 CFR 200.332(b). New subrecipients awards will include: subrecipient’s unique entity identifier, federal award identification number, federal award date, assistance listing title, as...

Update Financial Policies and Procedures to reflect language surrounding areas of deficiency, specifically listed in 2 CFR 200.332(b). New subrecipients awards will include: subrecipient’s unique entity identifier, federal award identification number, federal award date, assistance listing title, assistance listing number, dollar amount available under each federal award and assistance listing number at the time of disbursement, and approved indirect cost rate. This was found during the 2023 single-audit, with the corrective action implemented for contracts starting after 7/14/25. Planned Implementation Date of Corrective Action: 7/14/25, will be included in Financial Policies revisions in December 2025. Person Responsible for Corrective Action: Director of Finance

View Audit 371198

Finding 1161186 (2024-001)

Material Weakness 2024

OHUB Foundation Inc.

GA

Questioned Costs

To prevent recurrence, management will implement the following actions: 1. Upgrade Accounting Services: The Foundation will upgrade its accounting services to ensure stronger internal controls and compliance with federal requirements. This will be accomplished either by enhancing the level of servic...

To prevent recurrence, management will implement the following actions: 1. Upgrade Accounting Services: The Foundation will upgrade its accounting services to ensure stronger internal controls and compliance with federal requirements. This will be accomplished either by enhancing the level of services provided by the current accounting firm or, if it is determined that the curret provider cannot meet the Foundation’s needs, byinitiating a formal RFP process to identify and engage a qualified service provider with expertise in nonprofit and federal grant compliance. This action is targeted for completion by March 31, 2026, and will be led by the Chief Executive Officer. 2. Consolidate Service Arrangements: Evaluate and move certain contracts and services currently managed through the affiliated LLC under the Foundation’s umbrella to reduce complexity and improve oversight. This action is targeted for completion by June 30, 2026 and will be led by the Chief Executive Officer.

View Audit 371185 Questioned Costs: $1

Finding 1161185 (2024-004)

Material Weakness 2024

Conejos County, Colorado

CO

Allowable Costs / Cost Principles Material Weakness Reporting § 200.512

Finding 2024-004: Internal Control over Compliance Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls over year-end financial close and reporting with adopted policies and procedures to ensu...

Finding 2024-004: Internal Control over Compliance Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls over year-end financial close and reporting with adopted policies and procedures to ensure compliance with the Report submission portion of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements section. Action Taken: This finding is very similar to 2024-002. So, the action taken will be the same as noted for that finding and is as follows. The new accountants are not anticipating any issues with meeting the deadline of June 30, 2026 for the 2025 audit. As they have been busy implementing the new processes that are mentioned in the action taken plan for finding 2024-001. These new processes will ensure that they are able to meet any audit requirements for the 2025 audit in a timely manner. In addition, they are already making plans to start submitting reports, etc. to the auditor immediately beginning in the first quarter of 2026. Another thing that will help with the completion of the audit by deadline is that the accounting office and Treasurer's office have developed a good relationship and have a great line of communication, which helps in getting tasks completed on time. If there are questions regarding this plan, please call the party responsible listed below. Sincerely yours, Tressesa Martinez County Administrator Conejos County, Colorado

View Audit 371184

Finding 1161182 (2024-003)

Material Weakness 2024

Conejos County, Colorado

CO

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2024-003: Local Assistance and Tribal Consistency Fund, Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirements: Reporting Grant No.: N/A Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should...

Finding 2024-003: Local Assistance and Tribal Consistency Fund, Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirements: Reporting Grant No.: N/A Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the Reporting Guidance for the Local Assistance and Tribal Consistency Fund. Action Taken: During conversations between the auditor, one of the accountants and myself, it was discovered that the LATCF reporting had been completed by the deadline, but what was reported was not necessarily correct. The accountant will take time to review the reporting guidance for the Local Assistance and Tribal Consistency Fund that is found at https://home.treasury.gov/system/files/136/LATCF-Reporting-Guidance.pdf. This will better equip the accountant with the knowledge they need to complete accurately not just on time. In addition, the accountant will go back and fix the incorrect reporting.

View Audit 371184

Finding 1161176 (2024-006)

Material Weakness 2024

Thornton Township High School District 205

IL

Questioned Costs Procurement, Suspension & Debarment

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The Business Office will install stricter controls over grants and grant reporting to ensure these findings are fixed. Due to the late completion date of this audit, the results will not be seen u...

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The Business Office will install stricter controls over grants and grant reporting to ensure these findings are fixed. Due to the late completion date of this audit, the results will not be seen until the FY26 audit. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Dr. Albert Holmes

View Audit 371179 Questioned Costs: $1

Finding 1161175 (2024-004)

Material Weakness 2024

Thornton Township High School District 205

IL

Reporting Subrecipient Monitoring

Condition: The District did not comply with the requirements of filing period, quarterly, and final reports by the due dates set by ISBE. A total of 4 reports were filed late. Plan: The Business Office will install stricter controls over grants and grant reporting to ensure these findings are fixed....

Condition: The District did not comply with the requirements of filing period, quarterly, and final reports by the due dates set by ISBE. A total of 4 reports were filed late. Plan: The Business Office will install stricter controls over grants and grant reporting to ensure these findings are fixed. Due to the late completion date of this audit, the results will not be seen until the FY26 audit. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Dr. Albert Holmes

View Audit 371179

Finding 1161174 (2024-005)

Material Weakness 2024

Thornton Township High School District 205

IL

Procurement, Suspension & Debarment

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The Business Office will install stricter controls over grants and grant reporting to ensure these findings are fixed. Due to the late completion date of this audit, the results will not be seen u...

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The Business Office will install stricter controls over grants and grant reporting to ensure these findings are fixed. Due to the late completion date of this audit, the results will not be seen until the FY26 audit. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Dr. Albert Holmes

View Audit 371179

Finding 1161170 (2024-008)

Material Weakness 2024

Thornton Township High School District 205

IL

Procurement, Suspension & Debarment

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The Business Office will install stricter controls over grants and grant reporting to ensure these findings are fixed. Due to the late completion date of this audit, the results will not be seen u...

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The Business Office will install stricter controls over grants and grant reporting to ensure these findings are fixed. Due to the late completion date of this audit, the results will not be seen until the FY26 audit. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Dr. Albert Holmes

View Audit 371179

Finding 1161168 (2024-007)

Material Weakness 2024

Thornton Township High School District 205

IL

Questioned Costs Procurement, Suspension & Debarment

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The Business Office will install stricter controls over grants and grant reporting to ensure these findings are fixed. Due to the late completion date of this audit, the results will not be seen u...

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The Business Office will install stricter controls over grants and grant reporting to ensure these findings are fixed. Due to the late completion date of this audit, the results will not be seen until the FY26 audit. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Dr. Albert Holmes

View Audit 371179 Questioned Costs: $1

Finding 1161167 (2024-006)

Material Weakness 2024

City of Perris

CA

Reporting

The City submitted the ARPA report two days after the due date because of the issues with the federal portal. The City will ensure that any issue with the portal is resolved early to prevent late submission. The corrective action has been implemented as of FY 2024/2025. The City’s employees responsi...

The City submitted the ARPA report two days after the due date because of the issues with the federal portal. The City will ensure that any issue with the portal is resolved early to prevent late submission. The corrective action has been implemented as of FY 2024/2025. The City’s employees responsible for this corrective action are Matthew Schenk (Director of Finance) and Stephen Ajobiewe (Finance Manager).

View Audit 371177

Finding 1161166 (2024-005)

Material Weakness 2024

City of Perris

CA

Subrecipient Monitoring Reporting

The City has engaged a consultant to, among other CDBG duties, help with the FFATA reporting compliance. The corrective action will be fully implemented during the Fiscal Year 2025/2026 audit. The contact person for this corrective action is Sabrina Chavez Director of Public Services of the City of ...

The City has engaged a consultant to, among other CDBG duties, help with the FFATA reporting compliance. The corrective action will be fully implemented during the Fiscal Year 2025/2026 audit. The contact person for this corrective action is Sabrina Chavez Director of Public Services of the City of Perris.

View Audit 371177

Finding 1161165 (2024-005)

Material Weakness 2024

Douglas County Board of Commissioners

GA

Questioned Costs Procurement, Suspension & Debarment

Contact Person Responsible for the Corrective Action Plan: County Finance Department – Dominic Ochei, Chief Financial Officer (CFO) Corrective Action Plan: The Finance Department will work with the County’s Procurement department to ensure that the procurement policies are adhered to, for all grant-...

Contact Person Responsible for the Corrective Action Plan: County Finance Department – Dominic Ochei, Chief Financial Officer (CFO) Corrective Action Plan: The Finance Department will work with the County’s Procurement department to ensure that the procurement policies are adhered to, for all grant-related expenditures. Anticipated Completion Date: December 2025

View Audit 371175 Questioned Costs: $1

Finding 1161158 (2024-002)

Material Weakness 2024

Walla Walla County

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Walla Walla County is taking significant steps to address the recent audit finding regarding inadequate internal controls for compliance with federal requirements. Development of a New Policy To rectify this issue, the county is committed to formulating a new policy specifically tailored to meet fed...

Walla Walla County is taking significant steps to address the recent audit finding regarding inadequate internal controls for compliance with federal requirements. Development of a New Policy To rectify this issue, the county is committed to formulating a new policy specifically tailored to meet federal standards. This development process is already in motion, with the expected completion date set for December 2025. Enhancing Internal Controls We believe that the new policy will significantly improve our internal controls and ensure full compliance with federal mandates. Training Initiatives Additionally, we will seek training opportunities to increase the knowledge of all staff regarding federal programs and compliance requirements, ensuring adherence to these programs and grants.

View Audit 371174

Finding 1161157 (2024-001)

Material Weakness 2024

Walla Walla County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Walla Walla County employs a decentralized purchasing model. We have implemented training for departments using federally regulated funds to comply with suspension and debarment requirements. Internal controls and processes will be created and/or updated to comply with Federal Suspension and Debarme...

Walla Walla County employs a decentralized purchasing model. We have implemented training for departments using federally regulated funds to comply with suspension and debarment requirements. Internal controls and processes will be created and/or updated to comply with Federal Suspension and Debarment requirements and dispersed to all Departments of the County. The updated procurement policy as mentioned in the corrective action in the Management letter will outline how to handle and follow these requirements. The County will determine which allowable action to be taken in our Internal controls and Procurement policy: 1) check SAM.GOV, 2) make sure the clause is in the contract, 3) sign a suspension and debarment certification. Documentation will be saved and dated to show this requirement was met before the contract has begun.

View Audit 371174

Finding 1161148 (2024-001)

Material Weakness 2024

Town of Hampton

NH

Questioned Costs Procurement, Suspension & Debarment Eligibility

Will speak to Department Heads and make sure that the language is added to contracts in regard to suspension and debarment. Will also have a form for vendors to sign if purchasing products. If we are not able to have the first two options done will be sure to use SAM.gov to look up information prior...

Will speak to Department Heads and make sure that the language is added to contracts in regard to suspension and debarment. Will also have a form for vendors to sign if purchasing products. If we are not able to have the first two options done will be sure to use SAM.gov to look up information prior to ordering and take screen shots showing the date. An SOP will be written up and provided to auditors to make sure we are complying with requirements.

View Audit 371154 Questioned Costs: $1

Finding 1161141 (2024-001)

Material Weakness 2024

Grace House INC

MS

Subrecipient Monitoring Cash Management Material Weakness

Views of Responsible Officials and Planned Corrective Action — Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriat...

Views of Responsible Officials and Planned Corrective Action — Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriate. b) For rental invoices, the immediate supervisor must approve all rental invoices for payment processing before being submitted to the administrative office. If the immediate supervisor is absent, the invoice must be approved by the Executive Director or Assistant Director. c) When a new client invoice is submitted for approval for an existing approved landlord, the invoice along with the traditional client identifying information will be reviewed by both the immediate supervisor and the Executive Director. d) When a new client invoice is submitted for approval for a new landlord, the invoice will be reviewed by both the immediate supervisor and the Executive Director. Each invoice requires a W9 form to validate the legal name, property records verifying ownership matching the legal name on the W9, a picture ID of the individual listed on the W9, and a copy of the agreement if a property management company is listed on the W9 instead of an individual. e) All new clients and landlords will be researched through an investigative software to prove there is no evidence of false identity. f) Grace House has contracted an independent certified fraud investigator to conduct periodic reviews for compliance with fraud prevention policies at least semiannually but beginning quarterly through 2025.

View Audit 371153

Finding 1161129 (2024-002)

Material Weakness 2024

City of Cripple Creek

CO

Reporting § 200.100 § 200.510

Finding 2024-002 Significant Deficiency, Inaccurate Schedule Of Expenditures Of Federal Awards Personnel Responsible for Corrective Action: Monet Edwards, Finance Director Anticipated Completion Date: October 15, 2025 Corrective Action Plan: The City will strengthen internal controls by requiring th...

Finding 2024-002 Significant Deficiency, Inaccurate Schedule Of Expenditures Of Federal Awards Personnel Responsible for Corrective Action: Monet Edwards, Finance Director Anticipated Completion Date: October 15, 2025 Corrective Action Plan: The City will strengthen internal controls by requiring that all new grants have a pre-audit meeting for between the Department Head administering the grant and the Finance Director to review all relevant grant paperwork and the SEFA spreadsheet.

View Audit 371121

Finding 1161128 (2024-001)

Material Weakness 2024

St. Anthony School and Daycare/preschool of St. Anthony Congregation

WI

Procurement, Suspension & Debarment § 200.320

Corrective Action Plan: Beginning with the 2026-2027 school year, the organization will follow our Federal Funds Procurement Policy and obtain a minimum of 3 bids for vendors whose purchases exceed $100,000 a year. Anticipated Corrective Action Plan Completion Date: June 30, 2027.

View Audit 371117

Finding 1161104 (2024-001)

Material Weakness 2024

Alivio Medical Center, Inc.

IL

Reporting

Management recruited a new Chief Financial Officer who started in January 2024. Management is fully committed to making any necessary changes to its financial reporting policies and procedures to comply with independent auditing of financial statements being completed in accordance with Federal and ...

Management recruited a new Chief Financial Officer who started in January 2024. Management is fully committed to making any necessary changes to its financial reporting policies and procedures to comply with independent auditing of financial statements being completed in accordance with Federal and State Regulations, as well as with commonly accepted industry standards.

View Audit 371100

Finding 1161093 (2024-001)

Material Weakness 2024

Atlanta Volunteer Lawyers Foundation

GA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Grantee Response and Corrective Action Plan: AVLF concurs with the recommendation. The Organization will take the following corrective actions: 1. Remit corrected timesheets to the Agency for information purposes. 2. Revise the organization’s policy to include review and reconciliation of SER’s and ...

Grantee Response and Corrective Action Plan: AVLF concurs with the recommendation. The Organization will take the following corrective actions: 1. Remit corrected timesheets to the Agency for information purposes. 2. Revise the organization’s policy to include review and reconciliation of SER’s and timesheets prior to submission to the Agency. Responsible Parties: Jason Levister, Controller Date to be Completed: October 2025

View Audit 371090 Questioned Costs: $1

Finding 1161076 (2024-002)

Material Weakness 2024

Zanesville-Muskingum County General Health District

OH

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.420 § 200.476

• ZMCHD will continue to educate staff on time and activity reporting. • ZMCHD will create a process to evaluate staff time and effort reporting to ensure the grant is not being overcharged.

View Audit 371068

Corrective Action Plans

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