Corrective Action Plans

Finding 526727 (2024-001)

Significant Deficiency 2024

Roosevelt Elementary School District No. 66

AZ

Procurement, Suspension & Debarment § 200.320

Finding Number: 2024-001 Program Name/Assistance Listing Title: Special Education Cluster Assistance Listing Numbers: 84.027, 84.027X, 84.173, 84.173X Contact Person: Eric Thompson, Procurement Supervisor Anticipated Completion Date: June 30, 2025 Planned Corrective Action: Senior Buyer will verify ...

Finding Number: 2024-001 Program Name/Assistance Listing Title: Special Education Cluster Assistance Listing Numbers: 84.027, 84.027X, 84.173, 84.173X Contact Person: Eric Thompson, Procurement Supervisor Anticipated Completion Date: June 30, 2025 Planned Corrective Action: Senior Buyer will verify vendors are not debarred or suspended prior to adding them to ERP Pro. Additionally, Procurement Supervisor will hold training sessions for purchasers to teach them purchasing guidelines and rules, including allowing sufficient time to receive quotes.

View Audit 345730

Finding 526724 (2024-001)

Significant Deficiency 2024

Heartland Community Health Clinic D/b/a Heartland Health Services

IL

Significant Deficiency Internal Control / Segregation of Duties

Action taken in response to finding: The Revenue Cycle Manager will review all manual entries of financial assistance adjustments for accuracy upon review of financial assistance application assessments. The Revenue Cycle Manager and CFO will meet and review financial assistance adjustments on a mon...

Action taken in response to finding: The Revenue Cycle Manager will review all manual entries of financial assistance adjustments for accuracy upon review of financial assistance application assessments. The Revenue Cycle Manager and CFO will meet and review financial assistance adjustments on a monthly basis to ensure appropriate slides have been implemented based on family size and income. Name(s) of the contact person(s) responsible for corrective action: Katie Saucedo, Revenue Cycle Manager and Tony Bartlett, Chief Financial Officer Planned completion date for corrective action plan: 4/1/25

View Audit 345714

Finding 526721 (2024-005)

Significant Deficiency 2024

Bay De Noc Community College

MI

Reporting Significant Deficiency

Untimely Report Submission. Auditor Description of Condition and Effect. The Academic Catch-Up program quarterly reports were not submitted timely. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Auditor Recommendation....

Untimely Report Submission. Auditor Description of Condition and Effect. The Academic Catch-Up program quarterly reports were not submitted timely. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Auditor Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. Corrective Action. The Senior Accountant will review the reporting procedures to ensure accurate and timely report submissions. The Senior Accountant will check the timestamps of each report to ensure timely reporting. Responsible Person. Sherri Viau, Senior Accountant. Anticipated Completion Date. June 30, 2025.

View Audit 345711

Finding 526718 (2024-004)

Significant Deficiency 2024

Bay De Noc Community College

MI

Allowable Costs / Cost Principles Student Financial Aid Significant Deficiency

Michigan Reconnect Expansion Refund Calculation Error. Auditor Description of Condition and Effect. The student development fees and the technology fees that were required to be included in the scholarship refund calculation were missed for one student. As a result of this condition, one refund calc...

Michigan Reconnect Expansion Refund Calculation Error. Auditor Description of Condition and Effect. The student development fees and the technology fees that were required to be included in the scholarship refund calculation were missed for one student. As a result of this condition, one refund calculation for the grant was incorrect, resulting in an underpayment of $752. It is our understanding that on December 16, 2024, the College refunded this amount to the U.S. Department of Treasury for those affected by this calculation error. Auditor Recommendation. Management has already taken appropriate corrective action by updating the returns for the student impacted by the refund calculation error. However, we recommend that the College implement a review process to ensure that any correction is being reviewed by an independent second individual. Corrective Action. The College has performed the necessary steps to correct the error and will amend the refund calculation process to ensure that a second individual is reviewing the work performed. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. December 16, 2024.

View Audit 345711

Finding 526715 (2024-003)

Significant Deficiency 2024

Bay De Noc Community College

MI

Allowable Costs / Cost Principles Student Financial Aid Significant Deficiency

Michigan Reconnect Expansion Calculation Error. Auditor Description of Condition and Effect. The College’s review process for the Michigan Reconnect Grant scholarships is performed by manually reviewing a select group of students before funds are disbursed. Two students who were not a part of this s...

Michigan Reconnect Expansion Calculation Error. Auditor Description of Condition and Effect. The College’s review process for the Michigan Reconnect Grant scholarships is performed by manually reviewing a select group of students before funds are disbursed. Two students who were not a part of this selected group had tuition costs mistakenly included with their fees. As a result of this condition, two students’ scholarship calculations were incorrect, resulting in an overpayment of $3,054 to those students. It is our understanding that on October 30, 2024, the College completed the F4F Reconnect refund worksheet and mailed a check with the amount to be returned to the U.S. Department of Treasury. Auditor Recommendation. We recommend that the College follow the review processes they have in place and include formal documentation showing the preparer is a separate individual from the reviewer. Corrective Action. Upon discovery of the Michigan Reconnect Expansion calculation error, the College went through and made corrections to all student accounts affected. To prevent a similar problem arising in the future, the College has modified their review process to now require two signoffs, one to document the preparer and one to document the reviewer. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. October 30, 2024.

View Audit 345711

Finding 526708 (2024-002)

Significant Deficiency 2024

Bay De Noc Community College

MI

Student Financial Aid Eligibility Significant Deficiency

Cost of Attendance Input Error. Auditor Description of Condition and Effect. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-...

Cost of Attendance Input Error. Auditor Description of Condition and Effect. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Auditor Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. Corrective Action. Upon discovery of the cost of attendance input error, the College went back through all summer non-on-campus students to determine if their aid was greater than it should have been and made updates to the COD system, as necessary. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. September 23, 2024.

View Audit 345711

Finding 526694 (2024-002)

Significant Deficiency 2024

Hamtramck Public Schools

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Person responsible for the corrective action: Breia Kilgo, HR Director, Jill Boston, Payroll Coordinator, Diane Haack, HR Specialist, and Kristina Govan, HR Specialist Corrective action planned: With the turnover creating instability in the Business Department, the district’s Payroll Department was...

Person responsible for the corrective action: Breia Kilgo, HR Director, Jill Boston, Payroll Coordinator, Diane Haack, HR Specialist, and Kristina Govan, HR Specialist Corrective action planned: With the turnover creating instability in the Business Department, the district’s Payroll Department was reorganized to report to the HR Director. Additionally, the HR Department was reorganized creating two HR Specialist positions and eliminating the Executive Director position. The Payroll Coordinator and HR Specialists coordinate with district staff responsible for completing payroll reporting and approving timesheets to ensure compliance. The HR Specialists support the Payroll Coordinator to review staff payroll reporting throughout the district ensuring proper authorization of payroll for processing. Anticipated completion date: December 31, 2024

View Audit 345702 Questioned Costs: $1

Finding 526690 (2024-003)

Significant Deficiency 2024

Hamtramck Public Schools

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Person responsible for the corrective action: Breia Kilgo, HR Director, Jill Boston, Payroll Coordinator, Diane Haack, HR Specialist, and Kristina Govan, HR Specialist Corrective action planned: With the turnover creating instability in the Business Department, the district’s Payroll Department was...

Person responsible for the corrective action: Breia Kilgo, HR Director, Jill Boston, Payroll Coordinator, Diane Haack, HR Specialist, and Kristina Govan, HR Specialist Corrective action planned: With the turnover creating instability in the Business Department, the district’s Payroll Department was reorganized to report to the HR Director. Additionally, the HR Department was reorganized creating two HR Specialist positions and eliminating the Executive Director position. The Payroll Coordinator and HR Specialists coordinate with district staff responsible for completing payroll reporting and approving timesheets to ensure compliance. The HR Specialists support the Payroll Coordinator to review staff payroll reporting throughout the district ensuring proper authorization of payroll for processing. Anticipated completion date: December 31, 2024

View Audit 345702 Questioned Costs: $1

Finding 526689 (2024-001)

Material Weakness 2024

Road Commission for Oakland County

MI

Procurement, Suspension & Debarment § 200.214

Condition: There is no evidence the Road Commission performed a check to verify contractors were not suspended or debarred Planned Corrective Action: The Road Commission for Oakland County will establish formal policies around the internal review of contractors to ensure they are not suspended or d...

Condition: There is no evidence the Road Commission performed a check to verify contractors were not suspended or debarred Planned Corrective Action: The Road Commission for Oakland County will establish formal policies around the internal review of contractors to ensure they are not suspended or debarred. In addition, the policy will ensure formal documentation of this review is maintained in the associated project. Contact person responsible for corrective action: Tim Becroft, Finance Director Anticipated Completion Date: 02/10/2025

View Audit 345700

Finding 526686 (2024-001)

Significant Deficiency 2024

Town of Oakland, MD

MD

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Audit Finding Number: 2024-001 Agency: Town of Oakland, Maryland Person Responsible for Corrective Action: Name: Valerie Stemac Title: Business Coordinator 15 South Third Street Oakland, Maryland 21550 Anticipated Completion Date: 06/30/2025 Response to Finding: Management concurs with audit r...

Audit Finding Number: 2024-001 Agency: Town of Oakland, Maryland Person Responsible for Corrective Action: Name: Valerie Stemac Title: Business Coordinator 15 South Third Street Oakland, Maryland 21550 Anticipated Completion Date: 06/30/2025 Response to Finding: Management concurs with audit recommendation. Corrective Action to be Taken: Management will work with funding agency to conduct a thorough review of reimbursement records to confirm the duplication and determine if an overpayment occurred. If an overpayment is identified, coordinate with the Maryland Department of Housing and Community Development (DHCD) to correct the error and issue any necessary reimbursement or adjustment.

View Audit 345699 Questioned Costs: $1

Finding 526685 (2024-001)

None 2024

Sexual Assault/ Spouse Abuse Resource Center, Inc.

MD

Reporting

Views of the Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and has taken the following actions in response. We have established trainings for all grant funded employees on proper timesheet completion. We have implemented an enforcement process to ens...

Views of the Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and has taken the following actions in response. We have established trainings for all grant funded employees on proper timesheet completion. We have implemented an enforcement process to ensure that all timesheets with grant allocations are completed and stored in a timely manner. The enforcement process includes increased agency wide communication and accountability.

View Audit 345695

Finding 526677 (2024-001)

Material Weakness 2024

Newburgh Enlarged City School District

NY

Name of Auditee: Newburgh Enlarged City School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2024 CAP Prepared by: Kimberly Rohring, Assistant Superintendent for Finance/CFO Email: krohring@necsd.net (A) Current Finding on the Schedule of Findin...

Name of Auditee: Newburgh Enlarged City School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2024 CAP Prepared by: Kimberly Rohring, Assistant Superintendent for Finance/CFO Email: krohring@necsd.net (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Audit Finding 2024-001 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025. (d) Person Responsible for Implementation: Todd Currie, District Treasurer.

View Audit 345685

Finding 526675 (2024-001)

Significant Deficiency 2024

North Fayette Valley Community School District

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN February 6, 2025 To: U.S. Department of Agriculture North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123...

CORRECTIVE ACTION PLAN February 6, 2025 To: U.S. Department of Agriculture North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2024. The finding from the June 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Agriculture: Child Nutrition Cluster: Federal Assistance Listing Number 10.553: School Breakfast Program Federal Assistance Listing Number 10.555: National School Lunch Program Internal control deficiency: See Finding 2024-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. Anticipated Date of Completion: June 30, 2025.

View Audit 345684

Finding 526669 (2024-003)

Material Weakness 2024

Southwest Dubois County School Corporation

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Summary of Finding: Documented evidence of the implementation of the control process was not maintained. Due to the lack of controls, it could not be determined that the school corporation ensured co...

FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Summary of Finding: Documented evidence of the implementation of the control process was not maintained. Due to the lack of controls, it could not be determined that the school corporation ensured compliance with the grant agreement. Proper safeguards were not in place to ensure that documentation was properly maintained, causing the CFO and Food Service Director to be unable to locate the documentation for each procurement method. Contact Person Responsible for Corrective Action: Allison Pund and Margaret Leavitt Contact Phone Number and Email Address: 812-683-3971 x5002; punda1@swdubois.k12.in.us; leavittm@swdubois.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: NA Description of Corrective Action Plan: The School Corporation will establish a proper system of internal control and develop policies and procedures to ensure all requirements are followed. Creation of these policies and procedures will be created by the CFO and Food Service Director. Internal controls will be put in place to ensure these policies and procedures are followed. In addition, the Food Service Director will maintain all bids, contracts, and other documentation to support the procurement methods used and will verify suspension and debarment prior to entering into covered transactions of $25,000 or more. Anticipated Completion Date: August 2025

View Audit 345680

Finding 526663 (2024-002)

Material Weakness 2024

Southwest Dubois County School Corporation

IN

School Nutrition Programs Eligibility Allowable Costs / Cost Principles § 200.303

FINDING 2024-002 Finding Subject: Child Nutrition Cluster – Eligibility and Special Tests and Provisions – Non-Profit School Food Accounts Summary of Finding: Documented evidence of the implementation of the internal controls was not maintained. Due to the lack of controls, it could not be determine...

FINDING 2024-002 Finding Subject: Child Nutrition Cluster – Eligibility and Special Tests and Provisions – Non-Profit School Food Accounts Summary of Finding: Documented evidence of the implementation of the internal controls was not maintained. Due to the lack of controls, it could not be determined if the School Corporation ensured compliance with Eligibility and Non-Profit School Food Accounts. Contact Person Responsible for Corrective Action: Allison Pund and Margaret Leavitt Contact Phone Number and Email Address: 812-683-3971 x5002; punda1@swdubois.k12.in.us; leavittm@swdubois.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: NA Description of Corrective Action Plan: The School Corporation will document the internal controls that are in place. This will be completed by ensuring signatures or initials are acquired for internal controls that are in place. Anticipated Completion Date: August 2025

View Audit 345680

Finding 526662 (2024-001)

Material Weakness 2024

Easter Seals Oregon

OR

Procurement, Suspension & Debarment Subrecipient Monitoring

Material Weakness in Internal Control over Compliance and Material Noncompliance – Suspension and Debarment Funding Agency: U.S. Department of Veterans Affairs Program: Supportive Services for Veteran Families Assistance Listing Number: 64.033 Criteria or Specific Requirement: Non-federal entities...

Material Weakness in Internal Control over Compliance and Material Noncompliance – Suspension and Debarment Funding Agency: U.S. Department of Veterans Affairs Program: Supportive Services for Veteran Families Assistance Listing Number: 64.033 Criteria or Specific Requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: Internal controls did not include maintaining the documentation of the verifiable check on www.SAM.gov for an entity’s suspension or debarment status prior to entering the covered transactions. Context: CLA determined population by summarizing program general expenditures by vendor name. Matched to summary of full GL expenditure details by vendor. Identified vendors who were paid at least $25k in the CY which were paid at least in part with program funds. Additionally assessed vendors who were paid less than $25k to see if they were subject to contracts >$25k. CLA determined a population of three. Tested all three at 8150.I-2 noted that none had documentation to substantiate procedures. Questioned Costs: None Cause/Effect: The Organization could enter a covered transaction with an entity that is suspended or debarred from receiving federal funding. Recommendation: CLA recommends the Organization updated its policies and procedures to include a documented check on www.sam.gov for entities it intends to enter a covered transaction with. View of Responsible Official and Corrective Action Management updated its policies and procedures to include the required suspension and debarment check in the vendor supporting documentation files, which will be reviewed and overseen by the CFO, Danielle Gibson, and will implement these procedures immediately.

View Audit 345671

Finding 526660 (2024-006)

Significant Deficiency 2024

Grants-Cibola County Schools

NM

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.310 § 200.405

Corrective Action Plan 2024-006 – Unallowable Expenditures National School Lunch Program (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Agriculture Title: National School Lunch Program FAL Number: 10.555 & 10.553 Passthrough: N/A Award Year: 2024 Responsible...

Corrective Action Plan 2024-006 – Unallowable Expenditures National School Lunch Program (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Agriculture Title: National School Lunch Program FAL Number: 10.555 & 10.553 Passthrough: N/A Award Year: 2024 Responsible Official’s Plan: Due to the timing of the finding, the District is performing a permanent cash transfer in March to be compliant with the National School Lunch Program. Additionally, the specific corrective action plan provides details for how we have ensured the unallowable expenses for the National School Lunch Program will not occur again. Specific corrective action plan for finding: This was the result of an error in changing an employee's position from one department to another. Moving forward, the Human Resources Department will notify Payroll of any changes in position and will require TWO SIGNATURES prior to making any changes in pay coding. The two signatures are from the Director of Human Resources and the Director of Finance. Timeline for completion of corrective action plan: The permanent cash transfer process has begun and will be completed by March 31, 2025. The form to ensure two signatures are captured prior to making changes in pay coding is already created and being utilized. Employee positions responsible for meeting the timeline: Director of Finance – Cooper Jones Director of Human Resources – Lisa Salazar

View Audit 345655 Questioned Costs: $1

Finding 526659 (2024-002)

Material Weakness 2024

Darlington Community School District

WI

Material Weakness Internal Control / Segregation of Duties

Finding #2024-002 – Material Audit Adjustments Condition: The audit proposed adjusting journal entries during the audit process to adjust District account balances. Specifically, material journal entries were made for year-end grants receivable and accounts payable related to the community safe r...

Finding #2024-002 – Material Audit Adjustments Condition: The audit proposed adjusting journal entries during the audit process to adjust District account balances. Specifically, material journal entries were made for year-end grants receivable and accounts payable related to the community safe room project. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the District’s internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District’s financial position or activities Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years. Contact Person: Cale Jackson Anticipated Completion: Not Applicable

View Audit 345654

Finding 526657 (2024-001)

Material Weakness 2024

Lake Central School Corporation

IN

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

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U210013 Pass-Through Enti...

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Finding: Material Weakness Criteria: 2 CFR 200.313(d) states in part: "Management requirements. Procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements: (1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. (2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated. (4) Adequate maintenance procedures must be developed to keep the property in good condition.. . ." Context: We noted the School Corporation expended approximately $7.1 million on HVAC projects which was charged to the ESSER II and ESSER III (84.425D and 84.425U) grant awards. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Additionally, we noted the School Corporation’s capital asset listing did not contain all the required information, including the source of funding for the property, outlined in the criteria above. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Even though infrastructure items themselves are not to be listed separately on a capital asset detail, we will modify the value of the buildings themselves. Responsible party and timeline for completion: The Director of Business Services, Rob James, will modify the building values during the annual capital asset update done in July 2025.

View Audit 345651

Finding 526656 (2024-001)

None 2024

Housing Authority of the County of McLean

IL

HUD Housing Programs Matching / Level of Effort / Earmarking

The Authority’s Executive Director, Tasha Aje’Scott, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly. Anticipated Completion Date: March 31, 2025

View Audit 345634

Finding 526652 (2024-001)

Significant Deficiency 2024

City of Gilroy

CA

Reporting Subrecipient Monitoring § 200.327

City staff incorporated the following changes in the CDBG procedures to ensure future PR29 CDBG Cash on Hand quarterly reports are complete, accurate, and submitted to HUD within IDIS before the due date and that City receives confirmation on their submittal: (1)Consultant, or other PR 29 prepare...

City staff incorporated the following changes in the CDBG procedures to ensure future PR29 CDBG Cash on Hand quarterly reports are complete, accurate, and submitted to HUD within IDIS before the due date and that City receives confirmation on their submittal: (1)Consultant, or other PR 29 preparer, will calendar the PR 29 submittal due dates to ensure timely submittal. (2) The consultant or other PR 29 preparer will provide the Housing and Community Services (HCS) Manager and HCS Coordinator with a copy of the submitted report, indicating the submittal date, and a screenshot from the Integrated Disbursement and Information System {IDIS) database verifying the submittal date. (3)HCS staff will calendar a PR 29 submittal reminder two weeks before the submittal due date. (4)HCS staff will follow up with the designated PR 29 preparer until the submittal is verified. (5)Communicated and formed agreement between City staff and consultant on implementing the aforementioned procedural changes.

View Audit 345631

Finding 526650 (2024-002)

Significant Deficiency 2024

Catholic Social Services

NE

Reporting Internal Control / Segregation of Duties Significant Deficiency

CSS management will improve its system of internal controls in order to actively track and adhere to reporting requirements outlined in its award agreements.

View Audit 345625

Finding 526649 (2024-001)

Significant Deficiency 2024

Catholic Social Services

NE

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512

CSS Management has improved staffing and internal controls to ensure timely completion of the audit to comply with 2 CFR 200.212.

View Audit 345625

Finding 526648 (2024-001)

Significant Deficiency 2024

Lafontaine Center, Inc. Dba Lafontaine Center 073-Eh187

CA

Subrecipient Monitoring HUD Housing Programs

Finding 2024-001: The Corporation did not furnish HUD a complete annual financial report within ninety (90) days following the end of the fiscal year ending May 31, 2024. Additionally, Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2024 was not submitted to the federal audi...

Finding 2024-001: The Corporation did not furnish HUD a complete annual financial report within ninety (90) days following the end of the fiscal year ending May 31, 2024. Additionally, Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2024 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Corporation should submit the annual financial statements to HUD and Form SF-SAC Single Audit Data Collection Form for the years ended May 31, 2024 as soon as practical. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to HUD and the federal clearinghouse. No further action is required.

View Audit 345587

Finding 526642 (2024-003)

Significant Deficiency 2024

Hanover Community School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2024‐003 Subject: Special Education Cluster (IDEA) – Earmarking Summary of Finding: Lack of effective internal controls to ensure earmarking requirements were met for grants that began prior to September 2022 Contact Person Responsible for Corrective Action: Adam C. Minth Contact Phone Numbe...

FINDING 2024‐003 Subject: Special Education Cluster (IDEA) – Earmarking Summary of Finding: Lack of effective internal controls to ensure earmarking requirements were met for grants that began prior to September 2022 Contact Person Responsible for Corrective Action: Adam C. Minth Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. Description of Corrective Action Plan: As a member of the Northwest Indiana Special Education Cooperative (NISEC), Hanover Community School Corporation reported their proportionate share based on a percentage of expenditures and have successful audits in doing so. When Hanover was notified that this process was no longer acceptable, we immediately implemented an internal control process with NISEC which included detailed reporting of staff work hours for nonpublic schools related to only our school corporation. The report is then reviewed and signed by the NISEC staff working for the nonpublic school and their supervisor. The employee detailed time and effort report are then provided to the NISEC finance department for a second review and signature before being provided to payroll. NISEC payroll then charges the proportionate share to the IDEA Part B grant in the payroll system bi-weekly based on the time and effort report pertinent to just School Corporation Non-public schools. The time and effort reports are then used to submit the reimbursement request to the Department of Education for Hanover’s proportionate share. Anticipated Completion Date: 4/30/2025

View Audit 345583

Corrective Action Plans

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