Corrective Action Plans

Finding 1241308 (2026-004)

Material Weakness 2026

Northland Health Partners Community Health Center

ND

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

Contact Person Nadine Boe, CEO Corrective Action Plan Management will work to ensure that the SFS discount applications are completed accurately and that the SFS discounts are recorded accurately in the system by auditing the SFS applications and verifying the SFS in the system matches the SFS appli...

Contact Person Nadine Boe, CEO Corrective Action Plan Management will work to ensure that the SFS discount applications are completed accurately and that the SFS discounts are recorded accurately in the system by auditing the SFS applications and verifying the SFS in the system matches the SFS application. In addition, Management will audit a sample of the SFS discounts on a monthly basis to assure the SFS is applied correctly. Management will also provide additional training to staff as needed and provide further guidance on the internal SFS policies and procedures.

View Audit 415471

Finding 1241298 (2026-001)

Material Weakness 2026

Clinica Sierra Vista

CA

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.403

2026-001 Period of Performance Corrective action planned: The organization will implement an additional step to review personnel cost categories that may have the potential of including out-of-period costs (e.g., performance bonus payments, contractual lump sum payments) and verify that these expens...

2026-001 Period of Performance Corrective action planned: The organization will implement an additional step to review personnel cost categories that may have the potential of including out-of-period costs (e.g., performance bonus payments, contractual lump sum payments) and verify that these expenses are allocated to the correct award cycle. If out-of-period transactions are identified, the organization will ensure that these expenses are allocated to unrestricted general operating funds. Anticipated completion date: October 2026 Contact person responsible for corrective action: Harjeet Sidhu, Chief Financial Officer

View Audit 415424

Finding 1241268 (2026-002)

Material Weakness 2026

Fetter Health Care Network, Inc.

SC

Allowable Costs / Cost Principles Material Weakness

In Finding 2026-002, the Organization failed to follow its policy to maintain time and effort reports that coincide with the Organization’s payroll cycle (at least on a monthly basis) and failed to maintain wage authorization approvals for all employees. Management recognizes the importance of the f...

In Finding 2026-002, the Organization failed to follow its policy to maintain time and effort reports that coincide with the Organization’s payroll cycle (at least on a monthly basis) and failed to maintain wage authorization approvals for all employees. Management recognizes the importance of the federal requirements regarding personnel cost and time and effort. In response to Finding 2026-002, procedures. will be established to ensure that wage authorizations are approved for all employees and that salaried employees maintain time and effort reports that coincide with the Organization’s payroll cycle.

View Audit 415398

Finding 1240867 (2026-002)

Material Weakness 2026

TEXAS AGRICULTURAL LAND TRUST

TX

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management

Finding #2026-002 – Allowable Costs – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Assistance Listing #10.932, Regional Conservation Partnership Program, Contract period: 06/12/24 – 12/31/26 Contract number: Supplemental-2983-A-1608, Co...

Finding #2026-002 – Allowable Costs – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Assistance Listing #10.932, Regional Conservation Partnership Program, Contract period: 06/12/24 – 12/31/26 Contract number: Supplemental-2983-A-1608, Contract period: 10/31/23 – 07/31/27 Contract number: Supplemental-2757-A-1212, Contract period: 08/29/23 – 03/31/26 Contract number: 917442230013, Passed through Sul Ross State University: Contract period: 04/01/25 – 03/31/26 Contract number: N/A. Condition and context: Of the $1,838,681 expended during the year ended March 31, 2026, approximately $1,729,640 related solely to the purchase of a conservation easement. The remaining expenditures of $109,041 consisted of payroll and related charges. In a sample of three payroll transactions tested, we noted in each case that reimbursement requests were based on hourly rates that exceeded the actual rates of pay of the employees performing the work, resulting in an overstatement of payroll charged to the grantors of $14,668. Recommendation: Develop policies and procedures to ensure that all costs charged to federal awards are based on actual costs incurred in accordance with federal award requirements. Planned corrective action: Management will establish procedures to ensure personnel costs charged to federal awards are based on actual allowable employee compensation and supported by appropriate time records. Federal reimbursement requests will be reviewed by the Director of Operations and the Director of Finance prior to submission to ensure that billed costs comply with federal award requirements. Management will also review the questioned costs identified in the audit and coordinate with the applicable grantor regarding any required repayment or adjustment. Responsible officer: Dina McIlhenny, Director of Finance and Brenna Gaik, Director of Operations. Estimated completion date: October 31, 2026.

View Audit 415190

Finding 1240734 (2026-001)

Material Weakness 2026

North Greenville University

SC

Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency

Need Analysis Planned Corrective Action: North Greenville University recognizes that this finding represents a recurrence of the prior-year need analysis finding. Although procedures were implemented after the prior finding, the current-year audit identified a specific gap in monitoring changes to t...

Need Analysis Planned Corrective Action: North Greenville University recognizes that this finding represents a recurrence of the prior-year need analysis finding. Although procedures were implemented after the prior finding, the current-year audit identified a specific gap in monitoring changes to the Cost of Attendance (COA) and their impact on subsidized loan eligibility. The enhanced procedures described below address this risk by identifying instances where a student's subsidized loan exceeds remaining financial need after changes to COA. The Financial Aid Office (FAO) has implemented the following enhanced procedures: • The FAO has developed a targeted PowerFAIDS report to identify students whose subsidized loan award exceeds their remaining financial need. The report will be used as a specific exception report to identify potential subsidized loan over-awards resulting from changes to a student's financial aid eligibility. • The targeted PowerFAIDS report will be reviewed as part of the FAO’s pre-disbursement compliance process. Student records identified by the report will be reviewed to determine whether a change in COA, enrollment, or other financial aid resulted in a subsidized loan over-award. • The Financial Aid staff responsible for packaging, COA adjustments, loan adjustments, and disbursement review will receive additional guidance regarding the relationship between COA, remaining need, and subsidized loan eligibility. Staff will be specifically instructed to reevaluate loan eligibility when changes to housing status or other components of COA affect a student's remaining need. The PowerFAIDS exception report identifying subsidized loan awards that exceed remaining financial need will be reviewed each term and as part of the pre-disbursement review process. Additionally, the FAO will monitor significant changes to COA, particularly housing status changes, to ensure that changes in need are appropriately reflected in federal loan eligibility. Any exceptions identified will be reviewed and corrected promptly. Documentation of the review and any resulting adjustments will be retained as evidence of the control being performed. Regarding the one locked student record identified, PowerFAIDS currently has a task that identifies students in DR (Data Review) status and assigns the record to a Financial Aid counselor for review. As an enhancement to this existing control, counselors will verify the student's ISIR processing status and confirm that applicable ISIR fields are unlocked when an updated ISIR is expected. This additional verification is intended to ensure that a subsequent ISIR can successfully upload and update the student's financial aid record. Counselors will review the student's record to determine whether the locked ISIR prevented updated FAFSA information from being received or processed and will take the appropriate corrective action before finalizing the student's eligibility. As part of the DR review, counselors will verify that the student's most recent ISIR has processed correctly and that applicable federal aid eligibility, including Pell Grant eligibility, has populated appropriately. If the student's record remains in DR because of an ISIR processing issue, the counselor will resolve the issue and document the review before the student's aid is finalized. Person Responsible for Corrective Action Plan: Cindi Patterson, Director of Financial Aid Anticipated Date of Completion: October 1, 2026

View Audit 415110

Finding 1240661 (2026-001)

Material Weakness 2026

MAINE RIVERS

ME

Allowable Costs / Cost Principles Cash Management Reporting

Finding: Adjusting Journal Entries and Account Reconciliation (2026-001) Two material journal entries related to grant funding were posted during the audit. Each caused additional expenditures to be added to the Schedule of Expenditures of Federal Awards. One of the entries was the recognition of in...

Finding: Adjusting Journal Entries and Account Reconciliation (2026-001) Two material journal entries related to grant funding were posted during the audit. Each caused additional expenditures to be added to the Schedule of Expenditures of Federal Awards. One of the entries was the recognition of indirect costs earned but not yet recorded related to the NOAA grant. Name of contact person responsible for corrective action: Landis Hudson, Executive Director. Anticipated completion date: September 30, 2026 Corrective Action Plan: Management now understands the importance of reconciling retainage, indirect costs allocations, and payables and will do so in a timely manner going forward.

View Audit 415046

Finding 1240659 (2026-003)

Material Weakness 2026

Deliverance Manor Housing Corporation

IL

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is f...

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is filed with the Federal Audit Clearinghouse by required due dates. Contact Persons Responsible: Earl L. Henderson, Jr., President of Board of Directors Billie Williams, President of Active Real Estate Management Completion Date: Open

View Audit 415041

Finding 1240197 (2026-001)

Material Weakness 2026

Pennsylvania Association of Community Health Centers

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.430

Corrective Action Planned: The Organization has implemented revised procedures to strengthen controls over the allocation of payroll costs charged to federal awards. Effective January 1, 2026, payroll costs charged to grants are calculated directly from employee labor hours recorded in the Organizat...

Corrective Action Planned: The Organization has implemented revised procedures to strengthen controls over the allocation of payroll costs charged to federal awards. Effective January 1, 2026, payroll costs charged to grants are calculated directly from employee labor hours recorded in the Organization's timekeeping system and are allocated using each employee's applicable rate of pay. Under the revised process, payroll allocations are prepared using detailed labor reports that support the hours charged to each grant. Supporting documentation is maintained for each grant allocation and is reviewed monthly prior to invoicing or charging costs to the grant. The review process includes verification that labor hours charged to the grant agree to timekeeping records and that payroll costs are calculated using approved pay rates. Management believes these revised procedures provide a consistent and documented methodology for allocating payroll costs and will help ensure payroll expenditures charged to federal awards are adequately supported, accurately calculated, and in compliance with applicable grant requirements. Anticipated Completion Date: Implemented as of January 2026. Name of Contact Person Responsible: Shelley Riser, President and Chief Executive Officer (717) 761-6443

View Audit 414792

Finding 1236292 (2026-003)

Material Weakness 2026

Shelby Township

MI

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Finding 2026-003: Grant Account Reconciliation Procedures Type of Finding: Control U.S. Department of Housing and Urban Development Direct program Assistance Listing Number: 14.251 Award Numbers: B-24-CP-MI-1149 Award Year End: August 31, 2032 Recommendation: The Township should establish procedures...

Finding 2026-003: Grant Account Reconciliation Procedures Type of Finding: Control U.S. Department of Housing and Urban Development Direct program Assistance Listing Number: 14.251 Award Numbers: B-24-CP-MI-1149 Award Year End: August 31, 2032 Recommendation: The Township should establish procedures to verify that expenditures are properly tracked by each individual grant to ensure that individual disbursements are not allocated to more than one grant. Action Taken: The Township has created and is utilizing a spreadsheet to track expenditures by each individual grants that will be updated as individual disbursements and receipts occur. Responsible Person and Completion Date: Township Treasurer, March 31, 2026. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Rebecca Griffin at 231-861-5853.

View Audit 411908

Finding 1236130 (2026-003)

Material Weakness 2026

ONEKAMA VILLAGE OF

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

This finding is due to the Village not having formal written policies in place required by Uniform Guidance. The Village is now aware that these policies are required and will adopt all necessary policies. The Village does not believe that there were any actual nonallowable costs or transactions bec...

This finding is due to the Village not having formal written policies in place required by Uniform Guidance. The Village is now aware that these policies are required and will adopt all necessary policies. The Village does not believe that there were any actual nonallowable costs or transactions because of the lack of written policies as required by Uniform Guidance. The Village will adopt all necessary policies to be in compliance. The person responsible for the corrective action is the Village President. The anticipated completion date of the corrective action plan is before the end of the 2026 fiscal year. The plan for adherence is that the Board will review all proposed policies and adopt them, the Board will also monitor any changes to policy requirements to ensure that they are in compliance in the future.

View Audit 411757

Finding 1235844 (2026-003)

Material Weakness 2026

Outpatient Medical Center, Inc.

LA

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.403

2026-003 Period of Performance (repeat of finding 2025-003) Corrective action planned: The former CEO of OMC did not understand Generally Accepted Accounting Principles and, specifically, Accrual Accounting. He did not allow the Accounting Department to make accrual entries monthly. At the beginning...

2026-003 Period of Performance (repeat of finding 2025-003) Corrective action planned: The former CEO of OMC did not understand Generally Accepted Accounting Principles and, specifically, Accrual Accounting. He did not allow the Accounting Department to make accrual entries monthly. At the beginning of FY 2026 - 2027, the CFO/DFO required the accrual of payroll each month to accurately reflect the personnel expense of OMC. OMC accounting staff will utilize the Sage Impact® Accounting System to accrue other expenses that were incurred in the period but not yet paid, so that only cost for goods and/or services incurred within the approved budget period are reflected accurately in monthly financial reporting and costs are not allocated outside the budget period. The CFO/DFO has developed an accrual template so that utility bills that cross periods, such as one example in this report, are properly accounted for and allocated to the correct period. This will also be monitored by the external independent financial consultant and the CEO who is a degreed accountant. Anticipated completion date: 08/31/2026 Contact person responsible for corrective action: Allen Boyd, Director of Fiscal Operations

View Audit 411472

Finding 1235843 (2026-002)

Material Weakness 2026

Outpatient Medical Center, Inc.

LA

Allowable Costs / Cost Principles

2026-002 Allowable Costs/Cost Principles (repeat of finding 2025-002) Corrective action planned: The accounting treatment of the $5,500 fee for preparation of the IRS Form 990 resulted from a misinterpretation of the Uniform Guidance and treatment of professional fees, as well as an error when revie...

2026-002 Allowable Costs/Cost Principles (repeat of finding 2025-002) Corrective action planned: The accounting treatment of the $5,500 fee for preparation of the IRS Form 990 resulted from a misinterpretation of the Uniform Guidance and treatment of professional fees, as well as an error when reviewing historical transactions regarding the preparation fee. The CFO/DFO currently reviews transactions prior charging to federal awards and will add a thorough review of the Uniform Guidance and Cost Principles prior to charging expenses to federal awards. OMC will add two additional review layers including the external independent financial consultant and the CEO, who is a degreed accountant. Anticipated completion date: 08/31/2026 Contact person responsible for corrective action: Allen Boyd, Director of Fiscal Operations

View Audit 411472

Finding 1228648 (2026-006)

Material Weakness 2026

PREVENT CHILD ABUSE AMERICA

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: PCA America will add subrecipient monitoring policies and procedures to the organization’s grants compliance manual. These policies and procedures will ...

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: PCA America will add subrecipient monitoring policies and procedures to the organization’s grants compliance manual. These policies and procedures will be in compliance with Uniform Guidance to ensure proper annual monitoring. Name(s) of the contact person(s) responsible for corrective action: Dr. Bart Klika, Chie_x001F_ Research O􀆯icer Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026.

View Audit 410287

Finding 1228647 (2026-005)

Material Weakness 2026

PREVENT CHILD ABUSE AMERICA

IL

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: PCA America will add suspension and debarment policies and procedures to the organization’s grants compliance manual. It will ensure vendor verification...

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: PCA America will add suspension and debarment policies and procedures to the organization’s grants compliance manual. It will ensure vendor verification for suspension and debarment prior to entering into a transaction/contract. With annual review of suspension and debarment throughout the program lifecycle. Name(s) of the contact person(s) responsible for corrective action: Dr. Bart Klika, Chie_x001F_ Research O􀆯icer Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026.

View Audit 410287

Finding 1228645 (2026-003)

Material Weakness 2026

PREVENT CHILD ABUSE AMERICA

IL

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: The Grant and Accounting teams hold monthly in-person meetings to review grant-related expenditures. Going forward, email approval will be requested aft...

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: The Grant and Accounting teams hold monthly in-person meetings to review grant-related expenditures. Going forward, email approval will be requested after each meeting and before the draw request is submitted to the governmental agency. Name(s) of the contact person(s) responsible for corrective action: Alina Birenyte, Controller Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026.

View Audit 410287

Finding 1228644 (2026-002)

Material Weakness 2026

PREVENT CHILD ABUSE AMERICA

IL

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: The Grant and Accounting teams hold monthly in-person meetings to review grant-related expenditures. Going forward, email approval will be requested aft...

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: The Grant and Accounting teams hold monthly in-person meetings to review grant-related expenditures. Going forward, email approval will be requested after each meeting and before the draw request is submitted to the governmental agency. Name(s) of the contact person(s) responsible for corrective action: Alina Birenyte, Controller Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026.

View Audit 410287

Finding 1228643 (2026-001)

Material Weakness 2026

PREVENT CHILD ABUSE AMERICA

IL

Allowable Costs / Cost Principles Significant Deficiency

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: CFO will be approving CEO timesheets Name(s) of the contact person(s) responsible for corrective action: Mary Lubben, CFO Planned completion date for co...

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: CFO will be approving CEO timesheets Name(s) of the contact person(s) responsible for corrective action: Mary Lubben, CFO Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026.

View Audit 410287

Finding 1228106 (2026-001)

Material Weakness 2026

Charter Township of Clinton

MI

Allowable Costs / Cost Principles Material Weakness

Condition: We noted no formal evidence that the stated control to ensure performance of required inspections prior to contract approval operated effectively in one instance. Planned Corrective Action: Staff will review folders at various stages of the project to ensure all records of inspections at ...

Condition: We noted no formal evidence that the stated control to ensure performance of required inspections prior to contract approval operated effectively in one instance. Planned Corrective Action: Staff will review folders at various stages of the project to ensure all records of inspections at both the beginning and end of the project are in the file. Staff has already set up either bi-weekly or monthly meetings (depending on project activity levels) to report on the status of ongoing projects. These meetings were intended to help staff keep current projects in line with the overall project budget (i.e. not obligating funds beyond what’s available). Using these same meetings to check project files for all necessary records will be an adjustment of negligible effort. In instances where there is a sizable gap between portions of a project (e.g. part of the project can’t be completed until spring) staff will consider closing out the completed portion of the project and completing a final inspection on the balance of the job at a later date. Contact person responsible for corrective action: Edwin Manninen, Matthew Wallace Anticipated Completion Date: Immediately

View Audit 409938

Finding 1227745 (2026-001)

Material Weakness 2026

Moses Lake Community Health Center

WA

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective action planned: Management concurs with the finding and recognizes the importance of consistently applying the correct sliding fee discount schedule in effect at the time services are rendered. To address this finding, the organization has implemented enhanced monitoring and training cont...

Corrective action planned: Management concurs with the finding and recognizes the importance of consistently applying the correct sliding fee discount schedule in effect at the time services are rendered. To address this finding, the organization has implemented enhanced monitoring and training controls over the application of the sliding fee discount schedules. The Director of Patient Services (or designee) will perform monthly audits of 25 randomly selected patients accounts that received a sliding fee discount to verify that the correct discount schedule was applied and that the patient responsibility was calculated accurately. In addition, for any future changes to the sliding fee discount schedule, management will implement a transition review process that includes: • Verification that the updated fee schedule is accurately loaded into the billing system prior to the effective date and old fee schedules are inactivated. • Additional training for billing staff before implementation of any revised sliding fee schedule. • Continued monthly audits of sliding fee discounted patient accounts. • Quarterly reporting of audit results to Chief Financial Officer, to identify recurring issues and ensure corrective actions taken are effective. Anticipated completion date: July 31, 2026

View Audit 409718

Finding 1226445 (2026-001)

Material Weakness 2026

Stedman-Wade Health Services, Inc.

NC

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

The CFO corrected the Federal Draw schedule to identify the payroll used each pay period for the draw request. The schedule shows the replacement of termed staff and a countdown of available grant dollars per staff. This report balances the Federal Draw schedule every pay period.

View Audit 409062

Finding 1225586 (2026-001)

Material Weakness 2026

Southern Illinois Healthcare Enterprises, Inc.

IL

Allowable Costs / Cost Principles § 200.302 § 200.403

Finding No. 2026-001: During testing of allowable costs for Major Program 93.912, one instance was identified in which payroll benefit costs charged to the federal award were overstated by $383 due to an error in the calculation of payroll-related benefits associated with an individual employee. As ...

Finding No. 2026-001: During testing of allowable costs for Major Program 93.912, one instance was identified in which payroll benefit costs charged to the federal award were overstated by $383 due to an error in the calculation of payroll-related benefits associated with an individual employee. As a result of the exception identified during audit testing, we performed additional procedures over the affected population and determined that an incorrect payroll base had been used in calculating benefit allocations charged to federal awards for certain employees for which payroll and benefits are allocated to federal programs. We identified unsupported payroll benefit costs and indirect costs charged to the following federal programs: Program 93.912-$15,046; Program 93.387-$1,901; and Program 93.889-$29,718, for total questioned costs of $46,665. We intend to return these funds to the grantor agencies. Accordingly, the $46,665 of unsupported costs was removed from expenditures reported on the Schedule of Expenditures of Federal Awards, and no known questioned costs are reported in the Schedule of Findings and Questioned Costs. Corrective Actions Planned: A simplified report has been identified that will reduce the risk of calculation errors. This report will be used for all future calculations related to payroll-related benefits for grants. Responsible Party: Karla Dillow, Assistant Director of Accounting Target Completion Date: March 31, 2027

View Audit 408460

Finding 1225075 (2026-006)

Material Weakness 2026

Village of Marion

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

This finding is due to the Village not having formal written policies in place required by Uniform Guidance. The Village is aware that these policies are required and will adopt all necessary policies. The Village does not believe that there were any actual nonallowable costs or transactions because...

This finding is due to the Village not having formal written policies in place required by Uniform Guidance. The Village is aware that these policies are required and will adopt all necessary policies. The Village does not believe that there were any actual nonallowable costs or transactions because of the lack of written policies as required by Uniform Guidance. The Village will adopt all necessary policies to be in compliance. The person responsible for the corrective action is the Village President. The anticipated completion date of the corrective action plan is before the end of the 2027 fiscal year. The plan for adherence is the Council will review all proposed policies and adopt them, the Council will also monitor any changes to policy requirements to ensure that they are in compliance in the future.

View Audit 408218

Finding 1225074 (2026-001)

Material Weakness 2026

Erie County Gaming Revenue Authority`

PA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303

Finding 2026-001 – Internal Control over Financial Reporting – Allowable Costs U.S. Department of Treasury Passed Through the County of Erie COVID-19: Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 Allowable Costs Contact Person Responsible for Corrective Action: Name: Tammi Michali T...

Finding 2026-001 – Internal Control over Financial Reporting – Allowable Costs U.S. Department of Treasury Passed Through the County of Erie COVID-19: Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 Allowable Costs Contact Person Responsible for Corrective Action: Name: Tammi Michali Title: Office Manager Phone/Email: 814-897-2690 / tmichali@ecgra.org Auditor’s Recommendation: The auditors recommend that management implement procedures to ensure all disbursements charged to federal programs are formally reviewed and approved by the Board, or by a properly designated approver, and that such approval is evidenced in writing and maintained with the supporting disbursement documentation. Management should also implement a monitoring procedure to identify any disbursements processed without timely approval and ensure corrective action is taken. Corrective Action Plan: A resolution was passed by the Erie County Gaming Revenue Authority’s Board of Directors affirming their consent to disburse funds for Round 2 of the Educator Retention Awards. The Board was informed by the executive director that this was a clerical oversight as the action to fund Round 2 had been discussed and was given verbal approval at previous Strategic Planning meetings. Anticipated Completion Date: Corrective Action Plan was completed on May 21, 2026

View Audit 408211

Finding 1223794 (2026-102)

Material Weakness 2026

United Community Health Center-Maria Auxiliadora, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Recommendation: The Center should develop policies and procedures to help ensure pay rates are consistent with supporting employee agreements or other management-approved documentation. Corrective Action Taken: 1. Immediate Review and Correction Upon identification of the finding, the Center conduct...

Recommendation: The Center should develop policies and procedures to help ensure pay rates are consistent with supporting employee agreements or other management-approved documentation. Corrective Action Taken: 1. Immediate Review and Correction Upon identification of the finding, the Center conducted a comprehensive internal audit of pay rates for all employees hired from January 1, 2025, to the present. Any discrepancies identified during this review were promptly corrected to ensure alignment with approved documentation. 2. Staff Training Targeted training will be provided to all Human Resources and Payroll staff. This training will emphasize: The importance of accuracy in data entry and the use of self-review as a quality control tool; Accountability at both the individual and team levels for maintaining complete and accurate payroll data; and Proper preparation and retention of documentation supporting initial payroll entries and any subsequent changes. 3. Policy and Procedure Review The Center has performed a comprehensive review of its internal policies and procedures to: Ensure clear delineation of roles and responsibilities across hiring, onboarding, and payroll processes; and Provide detailed guidance on required documentation to support each step in these processes. 4. Double-Verification Process Management has reinforced a culture of shared accountability by implementing a doubleverification process. This includes: Requiring staff to review and confirm the accuracy of their own work prior to submission; and Requiring receiving staff to independently verify information and resolve any discrepancies before proceeding with further processing. 5. Continued Monitoring In addition to standard bi-weekly payroll reviews conducted by management, the Center will implement quarterly payroll system audits. These audits will verify that all payroll changes are accurate, properly documented, and supported by appropriate approvals.

View Audit 407278

Finding 1223637 (2026-002)

Material Weakness 2026

Sunrise Community Health

CO

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303

Federal Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No. 10.557 Recommendation: Our auditors recommended the Organization update its grant allocation process and controls to ensure accurate documentation of expenditures allocated to the gr...

Federal Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No. 10.557 Recommendation: Our auditors recommended the Organization update its grant allocation process and controls to ensure accurate documentation of expenditures allocated to the grant are retained and accurate fringe benefit costs incurred during the month are used to calculate the allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has updated the grant allocation process and controls to ensure accurate documentation of expenditures allocated to the grant are retained and accurate fringe benefit costs incurred during the month are used to calculate the allocations. As part of this update management has reassigned responsibilities for various grants to ensure the process is followed.

View Audit 407144

Corrective Action Plans

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