Corrective Action Plans

Finding 477896 (2024-001)

Significant Deficiency 2024

Clinica Campesina Family Health Services

CO

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to retaining the completed sliding fee applications in the patients record to support the sliding fee discount p...

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to retaining the completed sliding fee applications in the patients record to support the sliding fee discount provided to the patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization is aware of the importance of properly applying the sliding fee scale to all eligible patients. We feel that we have strong policies and procedures to ensure this is performed accurately. However, the process is dependent on many individuals and is susceptible to human error. We will implement the following process to mitigate this risk. We will increase our internal audit procedures to audit sliding fee applications on a more frequent basis for any Enrollment Specialist who fails to maintain a 5% error rate. We will increase the number of Sliding Fee Discount applications to 5 every month. We will also conduct a retraining with the team to ensure all documents are uploaded into the document management system correctly for each patient. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Brian Johnston, CFO at 303-665-3036.

View Audit 314530

Finding 404818 (2024-001)

None 2024

Prairie Estates

MO

HUD Housing Programs

The deposit was delayed due to cash flow issues from service coordinator funding not being allocated for two years, and therefore, eleven monthly deposits were made in a lump sum in March, 2024. Since the end of the fiscal year, monthly deposits have been made and management is committed to ensuring...

The deposit was delayed due to cash flow issues from service coordinator funding not being allocated for two years, and therefore, eleven monthly deposits were made in a lump sum in March, 2024. Since the end of the fiscal year, monthly deposits have been made and management is committed to ensuring the required deposits are made monthly going forward. Person(s) Responsible: Aaron Franklin, Karen Webber Timing for Implementation: Completed 04/01/2024

View Audit 311203

Finding 403896 (2024-001)

Material Weakness 2024

Uncompahgre Combined Clinics Dba Uncompahgre Medical Center

CO

Internal Control / Segregation of Duties Subrecipient Monitoring

Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter and that the support for the...

Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter and that the support for the sliding fee discounts is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization recognizes the deficiency of internal controls regarding determination, recording, and monitoring of the sliding fee process from application through adjustment. The Organization has acknowledged that along with our Finance Team being new to the position for all of 2023 along with the realization that our electronic medical record was making an automatic adjustment on the Federal Poverty Level. This automatic adjustment issue has been resolved. We also reviewed the monthly adjustments and have implemented a monthly oversight process to review adjustments made to patient accounts. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Tricia Lippert, Comptroller at 970-327-0537.

View Audit 310773

Finding 403361 (2024-001)

Significant Deficiency 2024

Ott's Branch Elderly Housing, Inc.

SC

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding #2024-001 Comments on Findings and Recommendation: During the year ended March 31, 2024, deposits to the reserve for replacements account were $236 less than the required amount. Management should transfer $236 from the operating account to the reserve for replacements account. Action(s) tak...

Finding #2024-001 Comments on Findings and Recommendation: During the year ended March 31, 2024, deposits to the reserve for replacements account were $236 less than the required amount. Management should transfer $236 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.

View Audit 310491 Questioned Costs: $1

Finding 403260 (2024-001)

Significant Deficiency 2024

Realife Cooperative of Bloomington

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperati...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable

View Audit 310433

Finding 401313 (2024-001)

None 2024

St. Bernard Manor

LA

MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.

View Audit 309378

Finding 401088 (2024-001)

Significant Deficiency 2024

Municipal Services Commission of the City of New Castle

DE

Procurement, Suspension & Debarment

The Municipal Services Commission respectfully submits the following corrective action plan for the year ended March 31, 2024. Audit period: April 1, 2023 – March 31, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently wi...

The Municipal Services Commission respectfully submits the following corrective action plan for the year ended March 31, 2024. Audit period: April 1, 2023 – March 31, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Environmental Protection Agency 2024-001 Drinking Water State Revolving Fund Cluster – Assistance Listing No. 44.468 Recommendation: We recommend the Commission review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. MSC staff did review SAM.gov prior to the bid award, however, management does agree that review could have been documented more thoroughly. Action taken in response to finding: For future projects, MSC will include a form in bid packets for potential vendors to sign certifying they have not been suspended or debarred. MSC has requested the consulting engineer include a statement in their letter of recommendation to the Commission for the bid award that the consulting engineer has reviewed SAM.gov and determined the recommended vendor(s) have not been suspended or debarred. MSC’s accounting department will review SAM.gov prior to the bid award and print the entry for the prospective vendor(s) and sign and date when they were reviewed. Name(s) of the contact person(s) responsible for corrective action: Scott Blomquist, General Manager Kendrick Natale, Comptroller Planned completion date for corrective action plan: May 24, 2024 If the U.S. Department of Environmental Protection Agency has questions regarding this plan, please call Kendrick Natale at 302-221-4517.

View Audit 309113

Finding 395120 (2024-002)

None 2024

Church Street Estates Corp.

RI

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Management will correct the next voucher

View Audit 305045 Questioned Costs: $1

Finding 395119 (2024-001)

None 2024

Church Street Estates Corp.

RI

HUD Housing Programs Internal Control / Segregation of Duties

Management has corrected the errors

View Audit 305045

Finding 389702 (2022-003)

Significant Deficiency 2024

Nevada Tahoe Conservation District

NV

For the Kahle Complete Street Project 22‐DG‐11051900‐022, the first semi‐annual report covering July 1 – Dec 31, 2022 was 2 months late due to a misunderstanding in when reports needed to be submitted. Per the agreement, staff thought that reports only needed to be submitted when expenditures on the...

For the Kahle Complete Street Project 22‐DG‐11051900‐022, the first semi‐annual report covering July 1 – Dec 31, 2022 was 2 months late due to a misunderstanding in when reports needed to be submitted. Per the agreement, staff thought that reports only needed to be submitted when expenditures on the grant commenced. Expenditures on the grant did not commence until after January 1, 2023. Once the grant administrator expressed that reporting had to be completed even if no grant funds were spent, the report was completed. In the future, staff will be advised to add all calendar dates in the agreement to their calendar upon receipt of an executed agreement. For Marlette Creek 20‐PA‐11051900‐018, annual reports are required per the agreement by March 31 each year. The report on for the calendar year of 2022 due on March 31, 2023 was submitted on April 3, 2023. March 31 fell on a Friday and staff was out of the office and completed and submitted the report on Monday as a result, so the report was effectively one business day late. Staff should add a buffer to their calendar reminders for the report due dates to avoid possible vacations as well as weekends. For Burke Creek Rabe Meadow Riparian Restoration Project 19‐PA‐11051900‐021, the semi‐annual report covering July 1‐December 31, 2022 was due January 31, 2023 and was submitted one day late on February 1, 2023. While staff was reminded on this due date, other work items likely took precedence on the date this date delaying the submission of the report until February 1, 2023. Staff should add a buffer to their calendar as described above. A 10 day buffer should be sufficient.

View Audit 300624

Finding 1223457 (2023-007)

Material Weakness 2023

Mesalands Community College

NM

Subrecipient Monitoring Reporting

The Business Office staff is currently training with Jenzabar support staff on specific modules to gain a better understanding of the system and how it can be utilized more effectively. Internal controls and policies and procedures are being reviewed and changes are being made as needed to ensure ti...

The Business Office staff is currently training with Jenzabar support staff on specific modules to gain a better understanding of the system and how it can be utilized more effectively. Internal controls and policies and procedures are being reviewed and changes are being made as needed to ensure timely implementation and compliance with all financial reporting requirements. The expected date of completion is June 30, 2025. The staff responsible is the Finance Director.

View Audit 406812

Finding 1223456 (2023-006)

Material Weakness 2023

Mesalands Community College

NM

Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting

The Finance Director will work closely with the Foundation staff to ensure that policies and procedures are implemented for the reconciling of Title V federal fund balances. The recommendation to have the Foundation Board adopt the Title V balance as correct in a meeting will be provided to the Foun...

The Finance Director will work closely with the Foundation staff to ensure that policies and procedures are implemented for the reconciling of Title V federal fund balances. The recommendation to have the Foundation Board adopt the Title V balance as correct in a meeting will be provided to the Foundation staff and the minutes of this meeting will be forwarded to the Finance Director. The expected date of completion will be June 30, 2025. The staff responsible is the Finance Director and the Foundation Staff.

View Audit 406812

Finding 1223284 (2023-003)

Material Weakness 2023

CITY OF FRANKLIN

WI

Reporting Cash Management Material Weakness § 200.512

Recommendation: We recommend that the City implement a system of internal controls over the financial close and reporting process that will mitigate the risk of misstatement in accordance with Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Servi...

Recommendation: We recommend that the City implement a system of internal controls over the financial close and reporting process that will mitigate the risk of misstatement in accordance with Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City is actively working with their auditors to become current with required single audit filings. Name(s) of the contact person(s) responsible for corrective action: Danielle Brown, Director of Finance & Treasurer Planned completion date for corrective action plan: September 30, 2026

View Audit 406785

Finding 1223240 (2023-005)

Material Weakness 2023

STANDING ROCK TELECOMMUNICATIONS, INC

ND

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

Management agrees with this finding and acknowledges the seriousness of the reported material weakness and material noncompliance related to equipment management for federally funded assets. To remediate this finding, the Fund will establish a comprehensive, centralized fixed asset and equipment reg...

Management agrees with this finding and acknowledges the seriousness of the reported material weakness and material noncompliance related to equipment management for federally funded assets. To remediate this finding, the Fund will establish a comprehensive, centralized fixed asset and equipment register that specifically identifies federally funded equipment and links each applicable asset to the related federal award information. The register will include, where applicable, asset description, serial number or other identifying number, acquisition date, acquisition cost, percentage of federal participation, award identification, location, use, condition, inventory date, and disposition data. Management will also conduct a full physical inventory to establish a verified baseline and implement recurring inventory procedures at least every two years. Corrective action plan: • Create a centralized equipment register for all federally funded equipment and cross-reference each asset to the related federal program, award year, and other available grant or assistance documentation. • Perform a complete physical inventory of federally funded equipment to establish a baseline inventory and validate existence, location, condition, and identifying information. • Reconcile the physical inventory results to accounting records and the centralized register, and research all variances. • Implement procedures for timely recording of acquisitions, transfers, impairments, disposals, and retirements, including retention of supporting documentation. • Adopt written equipment management procedures addressing safeguarding, tagging where practical, periodic review, disposition approvals, and compliance monitoring. • Schedule recurring physical inventories at least every two years, with interim updates for additions, disposals, and transfers performed throughout the year. Responsible party/role: Business Office Manager and in coordination with Operations/Network Management and oversight by the General Manager. Implementation timeline: The centralized federally funded equipment register will be established within 90 days of issuance of the audit report. The initial full physical inventory and reconciliation will be completed by June 30, 2026. The recurring inventory cycle will be formally scheduled upon completion of the baseline inventory and performed at least every two years thereafter. Management further intends to monitor compliance with federal equipment management requirements as part of its ongoing grant and award administration process. Where historical federal award information is incomplete, management will work from available accounting records, grant files, procurement records, and other supporting documentation to reconstruct asset history to the extent practicable.

View Audit 406743

Finding 1223239 (2023-004)

Material Weakness 2023

STANDING ROCK TELECOMMUNICATIONS, INC

ND

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management agrees with this finding. The Fund has historically relied on independent auditors to assist with drafting the annual financial statements and note disclosures in accordance with GAAP due to limited internal accounting resources. While management expects to continue relying on the auditor...

Management agrees with this finding. The Fund has historically relied on independent auditors to assist with drafting the annual financial statements and note disclosures in accordance with GAAP due to limited internal accounting resources. While management expects to continue relying on the auditors for drafting assistance in the near term, management will strengthen its internal review and approval process over financial reporting. This will include additional training for accounting personnel and management, use of financial statement disclosure checklists, and more formal review by management and those charged with governance before issuance. Corrective action plan: • Designate a member of management to serve as the internal financial reporting coordinator for the annual audit and reporting process. • Obtain training for accounting and management personnel on GAAP financial statement presentation, note disclosure requirements, and key year-end reporting areas relevant to the Fund. • Use an annual financial statement review checklist to evaluate the draft statements, note disclosures, and required supplementary information, if any. • Require documented management review and approval of the final financial statements and related notes before issuance. • Provide the Board of Directors or designated governance committee with an opportunity to review the audited financial statements and significant disclosures. Responsible party/role: General Manager and Business Office Manager, with governance oversight by the Board of Directors. Implementation timeline: The enhanced review process will be implemented for the next annual financial reporting cycle and no later than the preparation of the financial statements for the year ending September 30, 2026. Training and checklist development will occur by June 30, 2026.

View Audit 406743

Finding 1223238 (2023-003)

Material Weakness 2023

STANDING ROCK TELECOMMUNICATIONS, INC

ND

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Management agrees with this finding. Management acknowledges that the Fund’s existing property records have not been sufficiently centralized or detailed to support strong control over capital assets, depreciation, and asset lifecycle monitoring. The Fund will create a centralized fixed asset regist...

Management agrees with this finding. Management acknowledges that the Fund’s existing property records have not been sufficiently centralized or detailed to support strong control over capital assets, depreciation, and asset lifecycle monitoring. The Fund will create a centralized fixed asset register that includes, at a minimum, asset description, asset tag or identifier, acquisition date, placed-in-service date, cost, funding source where applicable, depreciation method, useful life, physical location, condition, custodian or department, and disposal information. Management will also reconcile the register to the general ledger on a periodic basis and formalize policies governing capitalization thresholds, depreciation, transfers, retirements, and write-offs. Corrective action plan: • Develop and populate a centralized fixed asset register for all significant capital assets. • Perform a baseline review of existing capital asset balances and supporting invoices, contracts, and prior schedules to establish completeness. • Reconcile the fixed asset register to the general ledger and investigate differences. • Adopt a written capital asset policy addressing capitalization thresholds, useful lives, depreciation conventions, disposals, and approval requirements. • Perform a physical inventory of capital assets and update records for location, condition, and disposition status. Responsible party/role: Staff Accountant in coordination with the Business Office Manager and oversight from the General Manager. Implementation timeline: The centralized fixed asset register will be established within 120 days of issuance of the audit report. The initial reconciliation to the general ledger and baseline physical inventory will be completed by June 30, 2026, with periodic reconciliations performed thereafter at least quarterly for additions and disposals and annually for full rollforward validation.

View Audit 406743

Finding 1223237 (2023-002)

Material Weakness 2023

STANDING ROCK TELECOMMUNICATIONS, INC

ND

Reporting Internal Control / Segregation of Duties

Management agrees with this finding. Management acknowledges that balance sheet reconciliations were not performed or reviewed with sufficient consistency and documentation, which increases the risk that errors, omissions, or unauthorized activity may not be identified on a timely basis. Management ...

Management agrees with this finding. Management acknowledges that balance sheet reconciliations were not performed or reviewed with sufficient consistency and documentation, which increases the risk that errors, omissions, or unauthorized activity may not be identified on a timely basis. Management will implement a formal reconciliation process for significant balance sheet accounts, including cash, receivables, payables, debt, accrued liabilities, intercompany or related-party balances if applicable, and other key accounts. Reconciliations will be prepared on a documented monthly or quarterly basis depending on account risk and volume, independently reviewed, and retained in a centralized file. Reconciling items will be investigated and resolved within an established deadline, except where a longer period is justified and documented. Corrective action plan: • Adopt a reconciliation policy identifying each significant balance sheet account, frequency of reconciliation, preparer, reviewer, and required supporting documentation. • Prepare monthly reconciliations for cash, major receivables, major payables, payroll liabilities, and debt accounts; prepare quarterly reconciliations for lower-risk or less active balance sheet accounts. • Require independent review and sign-off by the Finance Manager/Controller or General Manager, as appropriate. • Retain all reconciliation workpapers and supporting schedules in an organized electronic and/or paper file. • Establish a requirement that routine reconciling items be cleared within 30 days after identification, and no later than the subsequent monthly close absent documented management approval. Responsible party/role: Staff Accountant or Bookkeeper as preparer; Business Office Manager as primary reviewer; General Manager for oversight. Implementation timeline: Reconciliation templates and the formal policy will be implemented within 60 days of issuance of the audit report. Full documented monthly and quarterly reconciliations will begin with the next monthly close thereafter, and all significant balance sheet accounts are expected to be covered by September 30, 2026.

View Audit 406743

Finding 1223236 (2023-001)

Material Weakness 2023

STANDING ROCK TELECOMMUNICATIONS, INC

ND

Internal Control / Segregation of Duties

Management agrees with this finding. Because the Fund operates with a relatively small administrative staff, complete segregation of incompatible duties is not always feasible. Management and those charged with governance recognize this as an inherent limitation of the current organizational structu...

Management agrees with this finding. Because the Fund operates with a relatively small administrative staff, complete segregation of incompatible duties is not always feasible. Management and those charged with governance recognize this as an inherent limitation of the current organizational structure rather than an intentional departure from sound control practices. To address this limitation, the Fund will strengthen compensating oversight controls. These measures will include increased review of disbursements, bank activity, journal entries, and selected account activity by senior management and periodic reporting to the Board of Directors or its designated governance committee. Existing mitigating controls include management familiarity with operations, review of significant cash disbursements, and governance oversight at regular meetings; however, these controls will be formalized and documented more consistently. Corrective action plan: • Implement a documented monthly review of cash disbursements, bank statements, journal entries, and unusual transactions by the General Manager or equivalent executive not performing day-to-day bookkeeping functions. • Require Board of Directors or finance committee review of summarized financial information, check registers, and budget-to-actual results at regular meetings. • Establish approval thresholds requiring dual review for significant non-routine disbursements, vendor additions, write-offs, and manual journal entries. • Document evidence of supervisory review through sign-off or electronic approval retention. Responsible party/role: General Manager, Business Office Manager, Staff Accountant, and Board of Directors. Implementation timeline: Initial compensating control procedures will be implemented within 90 days of issuance of the audit report, with board-level reporting enhancements in place by June 30, 2026.

View Audit 406743

Finding 1223235 (2023-002)

Material Weakness 2023

Benefis Health System, Inc., and Affiliates

MT

Allowable Costs / Cost Principles

Finding 2023-002 - Reporting (Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance) Corrective Action Plan: To prevent the same costs being reported and reimbursed by more than one grant program, the Organization has created and implemented a policy that governs t...

Finding 2023-002 - Reporting (Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance) Corrective Action Plan: To prevent the same costs being reported and reimbursed by more than one grant program, the Organization has created and implemented a policy that governs the comprehensive review of program expenditures that could be allowable un'der multiple programs. Responsible Person: Bruce Houlihan, CFO Completion Date: May 2026

View Audit 406737

Finding 1223217 (2023-014)

Material Weakness 2023

Williston Basin Public School District #7

ND

Allowable Costs / Cost Principles § 200.303 § 200.403

2023-014 –TITLE I – INADEQUATE SUPPORTING DOCUMENTATION – ALN 84.010 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 was unable to provide supporting documentation for expenses charged to the Title I program. 47 of the 60 expenditures we sampled d...

2023-014 –TITLE I – INADEQUATE SUPPORTING DOCUMENTATION – ALN 84.010 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 was unable to provide supporting documentation for expenses charged to the Title I program. 47 of the 60 expenditures we sampled did not have any support, leaving them with known questioned costs of $318,881. Management’s Response: We agree. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. It has taken the district some time to get this area cleaned up. The district is adding another position to this department to assist in maintaining documentation. Anticipated Completion Date: FY 2025

View Audit 406705

Finding 1223216 (2023-013)

Material Weakness 2023

Williston Basin Public School District #7

ND

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303 § 200.403

2023-013 – EDUCATION STABILIZATION FUND - LACK OF SUPPORT OVER ESSER FUNDS – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 was unable to provide supporting documentation for journal entries that were done to reallocate payroll. There ...

2023-013 – EDUCATION STABILIZATION FUND - LACK OF SUPPORT OVER ESSER FUNDS – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 was unable to provide supporting documentation for journal entries that were done to reallocate payroll. There were 3 journal entries totaling $6,391,442 that were completed at year end to move salaries into the Education Stabilization Fund program that did not have documentation to support the salary expenditures. Management’s Response: We agree. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. It has taken the district some time to get this area cleaned up. Anticipated Completion Date: FY 2025

View Audit 406705

Finding 1223215 (2023-012)

Material Weakness 2023

Williston Basin Public School District #7

ND

Material Weakness Reporting § 200.327 § 200.329

2023-012– EDUCATION STABILIZATION FUND - REPORTING – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 did not maintain documentation for the data that was submitted to the North Dakota Department of Public Instruction (NDDPI) for the sta...

2023-012– EDUCATION STABILIZATION FUND - REPORTING – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 did not maintain documentation for the data that was submitted to the North Dakota Department of Public Instruction (NDDPI) for the state’s completion of the Annual Report for the Education Stabilization Fund program. We were able to obtain the information that was submitted from NDDPI; however, due to issues identified with the accuracy of underlying accounting records we were unable to determine if the information included in the report is accurate. Management’s Response: We agree. The District will work to ensure that all federal programs reporting requirements are met going forward. The district has implemented new documentation retention requirements. Anticipated Completion Date: FY 2025

View Audit 406705

Finding 1223163 (2023-003)

Material Weakness 2023

CENTRO DE CUIDADO AMOR, INC

PR

Reporting § 200.512

VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION We will improve accounting and financial reporting policies and procedures to include the timely issuance of the financial statement and the uniform guidance report. IMPLEMENTATION DATE September 30, 2026 RESPONSIBLE PERSON Ivan Rentas, Pr...

VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION We will improve accounting and financial reporting policies and procedures to include the timely issuance of the financial statement and the uniform guidance report. IMPLEMENTATION DATE September 30, 2026 RESPONSIBLE PERSON Ivan Rentas, President

View Audit 406682

Finding 1223162 (2023-002)

Material Weakness 2023

CENTRO DE CUIDADO AMOR, INC

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.305 § 200.328 § 200.329 § 200.334

VIEWS OF RESPONSIBLE OFFICIALS In response to the single audit finding we will take the following actions. We will establish internal controls that provide certainty, effective monitoring data validation and accountability for those employees who approved expenditures. We will prepare written proces...

VIEWS OF RESPONSIBLE OFFICIALS In response to the single audit finding we will take the following actions. We will establish internal controls that provide certainty, effective monitoring data validation and accountability for those employees who approved expenditures. We will prepare written process in accordance with both state and federal regulations. We will prepare written process in accordance with both state and federal regulations. We will require relevant staff (Staff interacting with procurement, expenditures approval) a comprehensive training program on the requirements of CFR 200. IMPLEMENTATION DATE September 30, 2026 RESPONSIBLE PERSON Ivan Rentas, President

View Audit 406682

Finding 1223142 (2023-006)

Material Weakness 2023

MERCER COUNTY

ND

Reporting Subrecipient Monitoring Material Weakness § 200.303

2023-006 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER AND UNTIMELY REPORTING OF EXPENDITURES & OBLIGATIONS – ALN 21.027 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Mercer County did not properly report total cumulative and current period expenditures and obligations on ...

2023-006 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER AND UNTIMELY REPORTING OF EXPENDITURES & OBLIGATIONS – ALN 21.027 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Mercer County did not properly report total cumulative and current period expenditures and obligations on the March 31, 2023, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total reported cumulative expenditures and obligations were overstated by $37,577 and $484,435. The total reported current period expenditures were understated by $345,365, and the total current period obligations were overstated by $780,000. In addition, the 2023 report was submitted on May 15, 2023, roughly two weeks after the April 30, 2023 deadline. Corrective Action Plan: We agree. We will ensure the future obligation reports that are sent are proper. Anticipated Completion Date: FY 2026

View Audit 406671

Corrective Action Plans

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