Corrective Action Plans

Finding 1213935 (2025-002)

Material Weakness 2025

Eugene Smilovic Housing Development Fund Corporation

NY

HUD Housing Programs Cash Management

We will regularly perform surplus calculation and comply with the required funding of the residual receipts account and will fund the shortfall immediately.

View Audit 400779

Finding 1213913 (2025-003)

Material Weakness 2025

Rogue River Watershed Council

OR

Cash Management § 200.305

Finding number 2025-003: Material weakness in cash management of advance payment. The council drew down a portion of the federal award amount in advance of immediate cash needs. The draw occurred in March 2025 after management determined that a potential federal funding freeze could significantly de...

Finding number 2025-003: Material weakness in cash management of advance payment. The council drew down a portion of the federal award amount in advance of immediate cash needs. The draw occurred in March 2025 after management determined that a potential federal funding freeze could significantly delay the project if funds were not immediately accessible. The council typically limits drawdowns to requests for reimbursements; however, management elected to deviate from this practice due to the perceived risk. In addition, the council does not currently have a written cash management policy compliant with 2 CFR 200, which contributed to the inconsistency. The funds were fully expended on allowable program costs over a nine-month period. The funds were not kept in an interest-bearing account in accordance with 2 CFR 200.305(b). Questioned costs: none. Contact Person(s): Brian Barr, Executive Director Explanation and specific reasons for disagreement with audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: The Rogue River Watershed Council will develop a cash management policy in compliance with 2 CFR 200 (or amend our Fiscal Management Policy to include required cash management policies and procedures). The policy/ amendment will focus on short-term cash flow needs and the need to minimize time between the transfer and disbursement of federal funds, which will guide the organization’s use of federal funding. Anticipated completion date: Rogue River Watershed Council will have a cash management policy/ updated Fiscal Management Policy in place no later than 7/31/2026.

View Audit 400752

Finding 1213912 (2025-001)

Material Weakness 2025

Abundant Life of Perrysburg INC

OH

HUD Housing Programs Cash Management Significant Deficiency

Mortgage Insurance for Refinance of Existing Multifamily Homes – Assistance Listing No. 14.155 Recommendation: Abundant Life of Perrysburg should design and implement controls to prevent non-compliance with HUD requirements surrounding surplus cash deposits such as recalculating surplus cash at the ...

Mortgage Insurance for Refinance of Existing Multifamily Homes – Assistance Listing No. 14.155 Recommendation: Abundant Life of Perrysburg should design and implement controls to prevent non-compliance with HUD requirements surrounding surplus cash deposits such as recalculating surplus cash at the end of the year after all transactions have been posted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement more frequent surplus cash computations to avoid late deposits when required. Name(s) of the contact person(s) responsible for corrective action: Jennifer Polter, Property Manager Planned completion date for corrective action plan: July 31, 2026

View Audit 400750

Finding 1213907 (2025-002)

Material Weakness 2025

TOWN OF WHEATLAND, WYOMING

WY

Subrecipient Monitoring Cash Management Significant Deficiency § 200.302 § 200.303 § 200.305

Finding 2025-002 – Cash Management (Reimbursement Request Error) Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action Plan: The Town will strengthen internal controls over reimbursement requests by implementing a reconciliation process between requested amou...

Finding 2025-002 – Cash Management (Reimbursement Request Error) Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action Plan: The Town will strengthen internal controls over reimbursement requests by implementing a reconciliation process between requested amounts and supporting documentation prior to submission. A secondary review and approval will be required for all reimbursement requests. Responsible Official: Clerk/Treasurer Mayor Planned Completion Date: May 2026

View Audit 400747

Finding 1213846 (2025-001)

Material Weakness 2025

Rocky Boy Public Schools

MT

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.328

FINDING 2025-001: Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports Response: The District Clerk will contact the Head Start Grant Specialist to ensure the SF424 semi and annual reports are reviewed and approved when submitted. The District Clerk has reached o...

FINDING 2025-001: Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports Response: The District Clerk will contact the Head Start Grant Specialist to ensure the SF424 semi and annual reports are reviewed and approved when submitted. The District Clerk has reached out to the office of Head Start for assistance and has not received assistance needed. The District Clerk will go to fiscal training and continue to be proactive with the office of Head Start fiscal reporting team to ensure this finding is closed out. The District will ensure procedures are in place requiring that all Head Start reports be submitted within 30 days of the reporting period end date. The District Clerk will put an internal control in place with the Head Start Director to make sure all SF424's are submitted on time.

View Audit 400683

Finding 1213598 (2025-003)

Material Weakness 2025

Primary Connection Health Care, Inc.

WI

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Allowable Activities and Costs, Cash Management, and Reporting Health Center Cluster – Assistance Listing No. 93.224 Recommendation: We recommend the Clinic develop and implement formal policies and procedures to ensure consistent review and approval over all applicable compliance requirements for f...

Allowable Activities and Costs, Cash Management, and Reporting Health Center Cluster – Assistance Listing No. 93.224 Recommendation: We recommend the Clinic develop and implement formal policies and procedures to ensure consistent review and approval over all applicable compliance requirements for federal programs. This should include but not limited to assigning responsibility for each compliance area, implementing documented review and approval controls (e.g., review of financial reports, cash drawdowns, and grant expenditures), and retaining evidence of review (e.g., sign-offs, checklists, or electronic approvals). Action taken in response to finding: The Clinic has implemented policies and procedures to ensure formal review and approval is documented for each compliance area. Name(s) of the contact person(s) responsible for corrective action: Kim Wieloch, Finance Director Planned completion date for corrective action plan: April 1, 2026.

View Audit 400514

Finding 1213582 (2025-002)

Material Weakness 2025

Chelsea Jewish Nursing Home, Inc.

MA

HUD Housing Programs Cash Management

Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization was fortunate to have sufficient cash on hand in order to continue to provide the highestquality of care to its residents during the COVID-19 pandemic, primarily as a result of federal and state st...

Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization was fortunate to have sufficient cash on hand in order to continue to provide the highestquality of care to its residents during the COVID-19 pandemic, primarily as a result of federal and state stimulus funds, which were restricted in usage, received during 2020 and 2021. The Organization made it a priority to ensure that its staff continued to be compensated throughout the pandemic. Accordingly, the Organization kept cash on hand in order to meet the needs of the residents cared for daily and the dedicated staff who serve them. The Organization was not expecting a surplus cash situation at December 31, 2020 or June 30, 2021. Had the Organization not received stimulus funds through programs such as the Provider Relief Fund and Paycheck Protection Program, the Organization would not have had surplus cash at both December 31, 2020 and June 30, 2021. The required deposit due to the residual receipt account for the year ended December 31, 2020 was made on May 31, 2022. The Organization is currently in the process of discussing repayment terms for the deposit due for the period June 30, 2021 with its asset manager which includes discussions for the repayment of $1.6M in frontline costs that were funded by the Parent Organization back to the Parent. Proposed Completion Date: No later than December 31, 2026

View Audit 400478

Finding 1213579 (2025-002)

Material Weakness 2025

Monterey Park Lions Club Senior Citizens Housing Corporation

CA

Cash Management HUD Housing Programs

FINDING NUMBER 2025-002 Reporting views of responsible officials: The Company will monitor cash balances or monitor the bank ratings. Concur or do not concur with the finding: Concur with the finding Auditors' summary of auditee's comments on the findings and recommendations: The Company should moni...

FINDING NUMBER 2025-002 Reporting views of responsible officials: The Company will monitor cash balances or monitor the bank ratings. Concur or do not concur with the finding: Concur with the finding Auditors' summary of auditee's comments on the findings and recommendations: The Company should monitor the investments held by these financial institutions to ensure that HUD’s requirements are met. Response indicator: Agree. Response: The Company should monitor the investments held by these financial institutions to ensure that HUD’s requirements are met. Completion date: December 31, 2026 Contact person: Bonnie Calvert

View Audit 400469

Finding 1213492 (2025-018)

Material Weakness 2025

The Howard University

DC

Cash Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.305

FINDING 2025-018 Name of Responsible Individual: Director of Post Award Compliance and Training Budget Analyst Corrective Action: The University receives advance payments from the sponsor, with the amount determined by the sponsor and adjusted as financial reports are submitted by the University. In...

FINDING 2025-018 Name of Responsible Individual: Director of Post Award Compliance and Training Budget Analyst Corrective Action: The University receives advance payments from the sponsor, with the amount determined by the sponsor and adjusted as financial reports are submitted by the University. In response to the auditor’s recommendation to strengthen internal controls, Howard University will implement procedures to document and reconcile all cash payments received from sponsors on a quarterly basis to actual expenses incurred. This reconciliation process will help ensure that sponsor payments are fully accounted for and appropriately matched to related expenditures, thereby enabling the University to clearly demonstrate which expenses have been reconciled to payments received. Anticipated Completion Date: June 30, 2026

View Audit 400430

Finding 1213098 (2025-016)

Material Weakness 2025

The Howard University

DC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302

FINDING 2025-016 Name of Responsible Individual: Director of Post Award Compliance and Training Christina Flood, Budget Analyst Corrective Action: Monthly Settlement Reports are used to reconcile actual expenses. An outdated spreadsheet was previously used to convert travel expenses, which resulted ...

FINDING 2025-016 Name of Responsible Individual: Director of Post Award Compliance and Training Christina Flood, Budget Analyst Corrective Action: Monthly Settlement Reports are used to reconcile actual expenses. An outdated spreadsheet was previously used to convert travel expenses, which resulted in incorrect exchange rate calculations. The team has implemented an updated conversion process. Going forward, the Sponsored Program Office Team will review and approve the exchange rates to ensure they are reasonable, accurate, and applied consistently. Anticipated Completion Date: June 30, 2026

View Audit 400430

Finding 1213096 (2025-015)

Material Weakness 2025

The Howard University

DC

Subrecipient Monitoring Cash Management § 200.305 § 200.332

FINDING 2025-015 Name of Responsible Individual: Assistant Vice President of Procurement Director of Post Award Compliance and Training Corrective Action: In response to the auditor’s recommendation to enhance internal controls and ensure timely review of invoice protocols and subrecipient monitorin...

FINDING 2025-015 Name of Responsible Individual: Assistant Vice President of Procurement Director of Post Award Compliance and Training Corrective Action: In response to the auditor’s recommendation to enhance internal controls and ensure timely review of invoice protocols and subrecipient monitoring, Howard University is implementing the following: • The University is currently piloting a new Supplier Invoice Portal, launched jointly by the Sponsored Programs Office and the Office of Procurement, to improve invoicing efficiency and compliance. Under this new process, subrecipients will be required to submit invoices electronically in accordance with the terms and conditions of their subawards. The portal will support a streamlined review and approval process, with invoices routed through an automated workflow to ensure timely review and disbursement. • To support completion of the University’s annual audit verification requirements for subrecipients, oversight will occur at multiple stages throughout the subaward lifecycle. This includes reviewing audit reports at the proposal development stage, during which subrecipients are required to complete a Subrecipient Commitment Form (implemented September 2025) prior to proposal submission. • At the award stage, refreshed due diligence will be conducted, including a re-review of the subrecipient’s Single Audit and/or financial statements. Finally, the Post Award Compliance team will perform an annual review of subrecipients’ audit reports and complete audit follow up procedures as necessary. Anticipated Completion Date: August 30, 2026

View Audit 400430

Finding 1211189 (2025-001)

Material Weakness 2025

Faneuil Hiv Housing Corporation 023-Hd-011

MA

HUD Housing Programs Cash Management

The necessary internal controls have been implemented and will follow appropriate procedures to ensure that there are no unauthorized withdrawals from the residual receipts account.

View Audit 400403

Finding 1211182 (2025-001)

Material Weakness 2025

International Fresh Produce Association

DC

Cash Management Internal Control / Segregation of Duties

While it may be impractical to request a cash reimbursement monthly due to the lag in receivingtimely invoices from sub-awardees and/or contractors, the review and computation of submitted hours confirmed and recalculated as specified within each of the different grant guidelines, Management will be...

While it may be impractical to request a cash reimbursement monthly due to the lag in receivingtimely invoices from sub-awardees and/or contractors, the review and computation of submitted hours confirmed and recalculated as specified within each of the different grant guidelines, Management will begin after 3/31/2026: 1) Request cash reimbursement monthly where practical and underlying support has been received timely and substantiated, staff hours submitted and approved; or 2) Request cash reimbursement no greater than quarterly for those same expenses as specified in #1.

View Audit 400376

Finding 1211089 (2025-001)

Material Weakness 2025

Jewish Family Service of Dallas, Inc.

TX

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2025-001: Allowable Costs and Activities – Material Weakness in Internal Controls over Compliance Management Response: Management acknowledges the finding and agrees that improvements are required in internal controls over compliance related to allowable costs and activities. This condition ...

Finding 2025-001: Allowable Costs and Activities – Material Weakness in Internal Controls over Compliance Management Response: Management acknowledges the finding and agrees that improvements are required in internal controls over compliance related to allowable costs and activities. This condition arose during a period of organizational transition and increased complexity in funding sources and compliance requirements, which impacted consistency in control execution. Under the direction of the CFO, the organization is implementing the following corrective actions for the upcoming fiscal year: • Strengthening review and approval processes over grant expenditures and payroll allocations • Implementing formal, documented monthly reconciliations for all grant-related accounts • Establishing secondary review controls between the Controller and Accounting Clerk to ensure accuracy and compliance • Providing targeted training under the direction of the CFO for staff involved in financial reporting and grant compliance • Enhancing documentation standards to ensure all control activities are properly evidenced and audit-ready The organization has also reinforced financial leadership capacity to ensure appropriate oversight, adherence to GAAP, and alignment with federal compliance requirements. Responsible party: Brenda Colon, CFO Expected Completion Date: October 2026.

View Audit 400338

Finding 1211042 (2025-003)

Material Weakness 2025

Hui No Ke Ola Pono, Inc.

HI

Cash Management § 200.305

2025-003-Significant Advance Drawdown on Federal Fund for Six Months, United States Department of Health and Human Services, Native Hawaiian Health Care Systems 93.932, On January 20, 2025, we received the first Executive Order from President Trump, placing a hold on federal funding. We were advised...

2025-003-Significant Advance Drawdown on Federal Fund for Six Months, United States Department of Health and Human Services, Native Hawaiian Health Care Systems 93.932, On January 20, 2025, we received the first Executive Order from President Trump, placing a hold on federal funding. We were advised that the PMS (Payment Management System) would be down and drawdowns would not be available until further notice. From January 20th, 2025, we tried to complete a drawdown, and the PMS system was not available. On January 28, 2025, finally accessing the PMS system, we estimated our January expenses and completed a drawdown for $200,000. At the time, we needed the HRSA funding to cover January costs already spent. Due to the uncertainty of the HRSA funding availability, and when the PMS system would be available, we estimated another drawdown the following day, to cover at least 2 more months of HRSA expenses. The other Native Hawaiian Health Systems could not access the PMS system, which prompted us to complete another drawdown to cover HRSA expenses for the remainder of the fiscal year. We were able to expend all HRSA funding that was drawn down by fiscal year ending July 31, 2025.

View Audit 400320

Finding 1211010 (2025-001)

Material Weakness 2025

YWCA West Central Michigan

MI

Period of Performance Allowable Costs / Cost Principles Cash Management § 200.1

The YWCA has implemented (January 2025) the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the i...

The YWCA has implemented (January 2025) the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month, and year noted by the Staff Accountant prior to entry into accounts payable.

View Audit 400298

Finding 1210859 (2025-001)

Material Weakness 2025

Golden Ridge Housing Inc.

RI

HUD Housing Programs Reporting Cash Management

Failure to Establish and Fund Residual Receipts Account Management acknowledges that the residual receipts account was not funded within HUD’s required timeframe due to limited cash availability needed for operations; management will notify HUD, request guidance, and ensure timely funding or documen...

Failure to Establish and Fund Residual Receipts Account Management acknowledges that the residual receipts account was not funded within HUD’s required timeframe due to limited cash availability needed for operations; management will notify HUD, request guidance, and ensure timely funding or documented HUD approval going forward. Julie Leddy, the Executive Director, will work with the Organization to resolve this matter. The anticipated completion date is June 30, 2026.

View Audit 400193

Finding 1210857 (2025-002)

Material Weakness 2025

Cornelia House

MN

Cash Management Internal Control / Segregation of Duties

View of Responsible Officials: Management is aware of the related party receivable and reconciles these balances to be reimbursed timely. The Project will request repayment from the affiliates and will continue to monitor related party activity to ensure the Project does not pay reimbursements or ad...

View of Responsible Officials: Management is aware of the related party receivable and reconciles these balances to be reimbursed timely. The Project will request repayment from the affiliates and will continue to monitor related party activity to ensure the Project does not pay reimbursements or advances to affiliates in excess of allowed expenditures or allowable distributions of surplus cash. Responsible Party: Collyn Iblings, CFO Estimated Completion: Resolved. Related party receivable was properly refunded in April 2026.

View Audit 400188

Finding 1210797 (2025-001)

Material Weakness 2025

Amethyst Housing Development Fund Company, Inc.

NY

Special Tests & Provisions Cash Management HUD Housing Programs

Management concurs with the finding and the auditor's recommendation to utilize an interest-bearing account for project funds. Management is in the process of evluating the recommendation to determine an appropriate course of action.

View Audit 400088

Finding 1210412 (2025-001)

Material Weakness 2025

Golden Years Senior Apartments, Inc. 122-Ee-078-Wah-Np

CA

HUD Housing Programs Subrecipient Monitoring Cash Management

Statement of Condition #2025-001 (CFDA 14.157): During 2025, the Corporation did make its required residual receipts deposit of $44,817. In addition, the Corporation made a payment on the CRA loan of $44,817 without HUD approval. Recommendation: The Corporation and management should deposit surplus ...

Statement of Condition #2025-001 (CFDA 14.157): During 2025, the Corporation did make its required residual receipts deposit of $44,817. In addition, the Corporation made a payment on the CRA loan of $44,817 without HUD approval. Recommendation: The Corporation and management should deposit surplus cash into the residual receipts reserve upon receipt of the audited financial statements. Management should then seek HUD approval via HUD Form 9250 for payment on the CRA loan after the invoice is received. Action(s) taken or planned on the finding: The Corporation and management agree with the recommendation. No further action is required.

View Audit 399866

Finding 1208882 (2025-002)

Material Weakness 2025

Sumter County Commission on Alcohol and Drug Abuse

SC

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.516

Management agrees with the finding and will strengthen procedures over documenta􀆟on and drawdown processes, including 􀆟mely, organized maintenance of suppor􀆟ng documenta􀆟on and improved processes for preparing and suppor􀆟ng reimbursement requests.

View Audit 399833

Finding 1208648 (2025-003)

Material Weakness 2025

Rialto Unified School District

CA

Subrecipient Monitoring Cash Management Material Weakness

The District will strengthen its internal control system to ensure that each entry within the Nutrition Services data management system meets required program criteria and is fully supported by appropriate documentation. A more robust process of review and verification will be implemented to safegua...

The District will strengthen its internal control system to ensure that each entry within the Nutrition Services data management system meets required program criteria and is fully supported by appropriate documentation. A more robust process of review and verification will be implemented to safeguard the integrity of originating data and prevent compromise. System access controls will also be reinforced to ensure that granted access is appropriate and used in accordance with established protocols. Ensuring the accuracy of meal data will support accurate revenue reporting and, in turn, reliable financial reporting. Moreover, the District will continue to foster a culture of integrity in which all allegations of fraud are taken seriously and addressed promptly. The District will also enhance the visibility and accessibility of its WeTip reporting system to ensure employees, students, and community members can report concerns.

View Audit 399592

Finding 1208557 (2025-079)

Material Weakness 2025

State of Alaska

AK

Subrecipient Monitoring Cash Management Significant Deficiency § 200.303 § 200.305

Finding: 2025-079 - The University did not make payments to subrecipients within 30 days after receipt of invoices. Questioned Costs: None Assistance Listing Number: 10.237, 15.423, 47.050, 47.074, 47.078 Assistance Listing Title: From Learning to Leading: Cultivating the Next Generation of Diverse ...

Finding: 2025-079 - The University did not make payments to subrecipients within 30 days after receipt of invoices. Questioned Costs: None Assistance Listing Number: 10.237, 15.423, 47.050, 47.074, 47.078 Assistance Listing Title: From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals Research and Development Cluster (RDC) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): UAF Office of Finance & Accounting has established procedures to communicate with the departments to ensure outstanding invoices are resolved promptly. Additionally, guidance has been developed and distributed to Principal Investigator to ensure proper delegation of authority when they are unable to sign off on invoices. Completion Date (list anticipated completion date~: Completed Agency Contact (name of person responsible for corrective action): Amanda Wall, Associate Vice Chancellor (AVC), UAF Financial Services, 907-474-7552

View Audit 399484

Finding 1208500 (2025-076)

Material Weakness 2025

State of Alaska

AK

Subrecipient Monitoring Cash Management Material Weakness § 200.303

Finding: 2025-076 - The Alaska Industrial Development and Export Authority’s (AIDEA) controls were not designed to detect noncompliance in program income reported in AIDEA’s annual report. During our testing of reports, we noted that the annual report tested did not report interest earned on deposit...

Finding: 2025-076 - The Alaska Industrial Development and Export Authority’s (AIDEA) controls were not designed to detect noncompliance in program income reported in AIDEA’s annual report. During our testing of reports, we noted that the annual report tested did not report interest earned on deposit accounts. The amount of interest income not included on the annual report totaled 167,023, which represents the cumulative interest income earned for the program from deposits since inception Questioned Costs: None Assistance Listing Number: 11.307 Assistance Listing Title: Economic Development Cluster COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): DCCED manages this program on behalf of AIDEA. DCCED will incorporate a new internal control procedure requiring that each year’s final EDA-209 report be reviewed and approved by AIDEA’s Controller or Chief Financial Officer prior to submission and includes backup that supports each number. This review step will ensure the completeness and accuracy of all future filings. Completion Date (list anticipated completion date): 06/30/2026 (or the date of when the next EAD-209 report is due) Agency Contact (name of person responsible for corrective action): jkornmuller@aidea.orq, aleavitt@aidea.orq, andy.macaulay@alaska.qov

View Audit 399484

Finding 1208495 (2025-047)

Material Weakness 2025

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions § 200.1 § 200.303

Finding: 2025-047 - The amount of FY 25 SNAP benefits reported to United States Department of Agriculture as issued by the State’s Electronic Benefits Transfer (EBT) contractor, Fidelity National Information Services (FIS), was 1,235,577 more than the amount of authorized benefits reported in data f...

Finding: 2025-047 - The amount of FY 25 SNAP benefits reported to United States Department of Agriculture as issued by the State’s Electronic Benefits Transfer (EBT) contractor, Fidelity National Information Services (FIS), was 1,235,577 more than the amount of authorized benefits reported in data from the Division of Public Assistance’s Eligibility Information System (EIS). Furthermore, FIS could not provide a reliable audit trail of issuances. Questioned Costs: AL 10.551: 1,235,577 Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: Supplemental Nutrition Assistance Program (SNAP) Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding but does not concur with the questioned costs. The Division of Public Assistance completes reconciliations between FIS daily transaction records and EBT Account Management Agent (AMA) data to ensure issuance accuracy. Corrective Action (corrective action planned): A workgroup identified the root causes of the discrepancies. A revised reporting process is being implemented to ensure all EBT payments are accurately captured, improving completeness and accuracy Daily reconciliations are now in place to support ongoing accuracy and reduce reliance on ad hoc reporting. As a result, the report previously developed for this audit by the EBT contractor, FIS, is not expected to be needed moving forward. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2026. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner

View Audit 399484

Corrective Action Plans

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