Corrective Action Plans

Finding 1236909 (2025-002)

Material Weakness 2025

LA

HUD Housing Programs Cash Management

FINDING #2025-002 RESERVE FOR REPLACEMENT Condition: The Reserve for Replacement account balance for Cotton City Rental was underfunded by $2,400. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in tha...

FINDING #2025-002 RESERVE FOR REPLACEMENT Condition: The Reserve for Replacement account balance for Cotton City Rental was underfunded by $2,400. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. View of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted.

View Audit 412343

Finding 1236819 (2025-003)

Material Weakness 2025

Chemung County Treasurer

NY

Reporting Cash Management § 200.303

Views of Responsible Officials and Planned Corrective Actions: To address financial management and compliance deficiencies within the Federal Transit Cluster, the County will implement a robust monitoring and reconciliation process by taking the following measures: Dedicated Grant Tracking and Calen...

Views of Responsible Officials and Planned Corrective Actions: To address financial management and compliance deficiencies within the Federal Transit Cluster, the County will implement a robust monitoring and reconciliation process by taking the following measures: Dedicated Grant Tracking and Calendaring: A specialized grant calendar and tracking log will be established by the Transit Manager, specifically for Federal Transit programs. This log will track the live status of all open grants, reimbursement claims and drawdowns (submitted, pending, approved, and paid) alongside required programmatic documentation. Routine Reconciliations: The Transit Manager will perform monthly reconciliations matching grant drawdowns and reimbursement claims directly against underlying eligible expenditure details, the general ledger, and the Schedule of Expenditures of Federal Awards (SEFA). Oversight and Cutoff Reviews: Documented Budget Office review will be mandated for all quarterly transit grant reconciliations and period-end cutoff evaluations to confirm that federal grant receivables and deferred revenue/inflows are accurately recorded. Specialized Training: The County will provide targeted training to both Transit Department personnel, Budget Office, and Treasurer’s Office staff to ensure full compliance with Uniform Guidance financial management standards, reconciliation rules, and federal award reporting criteria.

View Audit 412304

Finding 1236720 (2025-001)

Material Weakness 2025

Tyonek Tribal Conservation District

AK

Cash Management Subrecipient Monitoring § 200.1 § 200.305

New cash management policies were approved at the September 2025 meeting of the Board of Directors. Advance funds, as well as accrued interest, were returned to the appropriate agencies according to the instructions of the program officers in early 2026. We continue to implement revised cash managem...

New cash management policies were approved at the September 2025 meeting of the Board of Directors. Advance funds, as well as accrued interest, were returned to the appropriate agencies according to the instructions of the program officers in early 2026. We continue to implement revised cash management procedures and monitoring controls to ensure drawdowns are limited to immediate cash needs and comply with 2 CFR 200.305.

View Audit 412273

Finding 1236667 (2025-004)

Material Weakness 2025

Saguache County

CO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Finding 2025-004: Temporary Assistance for Needy Families, Assistance Listing No. 93.558, U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, Eligibility Grant No....

Finding 2025-004: Temporary Assistance for Needy Families, Assistance Listing No. 93.558, U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, Eligibility Grant No.: Not applicable Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen internal controls over TANF-funded contracts to ensure costs charged to TANF are allowable and adequately supported. The County should establish and enforce contractor documentation requirements and contract terms sufficient to demonstrate TANF eligibility and allowable services, implement monitoring procedures to verify support before payment or reimbursement, and retain required records in accordance with applicable retention requirements. Action Taken: Action Taken: Our office has experienced significant turnover over the past year, and this contract was established under the previous Director. Since then, we have updated our procedures for TANF-funded contracts. All TANF contracts are now reviewed by the Department of Social Services Attorney and by the State before our office enters into any agreement with outside agencies.

View Audit 412211

Finding 1236660 (2025-001)

Material Weakness 2025

Central New Mexico Electric Co-Op

NM

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: (Prepared by Cooperative Management) The Cooperative will install controls in the subsequent year to make sure that all requests for reimbursement are reviewed by an independent party for accuracy prior to being submitted to any granting...

Views of Responsible Officials and Planned Corrective Actions: (Prepared by Cooperative Management) The Cooperative will install controls in the subsequent year to make sure that all requests for reimbursement are reviewed by an independent party for accuracy prior to being submitted to any granting agency. Contact: Alexa Sandoval – Chief Financial Officer

View Audit 412190

Finding 1236653 (2025-003)

Material Weakness 2025

Coker University

SC

Cash Management § 200.305

The University agrees with the finding and management will take necessary steps to adopt a cash management policy that meets all the requirements.

View Audit 412182

Finding 1236651 (2025-001)

Material Weakness 2025

Cultural Vistas, Inc.

DC

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

AEECA/ESF PD Programs -Assistance Listing No. 19.900 Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing Number 19.415 Recommendation: Cultural Vistas, Inc. should strengthen controls over the calculation and review of fringe benefit charged to federal awards. Contro...

AEECA/ESF PD Programs -Assistance Listing No. 19.900 Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing Number 19.415 Recommendation: Cultural Vistas, Inc. should strengthen controls over the calculation and review of fringe benefit charged to federal awards. Controls should include a documented review to verify that fringe benefit cost charges are calculated using the currently approved NICRA and that charges to federal awards do not exceed the allowable rate prior to submission of reimbursement requests and federal financial reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has not applied for the fringe benefit negotiated indirect rate as offiscal year 2026. For any future fringe benefit NICRA, a Finance team member will review the charges to the federal award against the allowable rate quarterly to ensure the correct rate was applied. If the amount exceeds the allowable rate, an adjustment will be made on a quarterly basis to reduce the fringe benefit expense according to the allowable rate. Name(s) of the contact person(s) responsible for corrective action: Megan Bah Planned completion date for corrective action plan: July 14, 2026

View Audit 412177

Finding 1236594 (2025-002)

Material Weakness 2025

Technology for Rural Enhancement of Communities

SD

Reporting Cash Management

Responsible Individual: Tiera Nikodym, Fiscal Specialist Corrective Action Plan: The Organization is aware of the finding and is actively working to resolve the issue withthe granting agency. Anticipated Completion Date: 2026

View Audit 412147

Finding 1236520 (2025-001)

Material Weakness 2025

Homeward Bound Inc.

TX

Reporting Cash Management

Root Cause: The organization failed to correctly process claims under the correct contract. Once errors were detected, a correction was attempted in the CMBHS system, but the system reprocessed the claim with the original incorrect data and it could not be corrected. In addition, finance personnel l...

Root Cause: The organization failed to correctly process claims under the correct contract. Once errors were detected, a correction was attempted in the CMBHS system, but the system reprocessed the claim with the original incorrect data and it could not be corrected. In addition, finance personnel lacked sufficient knowledge and training on how to prepare a Schedule of Expenditures of Federal Awards (SEFA) that accurately reconciles to the general ledger (GL). Corrective Action: 1. Review of existing policies and procedures for completeness. 2. Require supervisory review and approval of all grant-related expenditures prior to posting in external CMBHS system. 3. Continue to conduct training for finance staff on importance of data accuracy when processing in external systems. 4. Continue to reach out to CMBHS help desk and our contract manager to address issues as they arise. 5. Continue to perform monthly and quarterly internal monitoring reviews of grant expenditures to submitted claims. 6. Review of SEFA report with accounting team prior to submission to auditors Responsible Person: Patricia Guerra Implementation Date: • Supervisory review implementation: September 15, 2026 • Staff training: September 15, 2026 • Monthly and Quarterly monitoring reviews: Beginning September 30, 2026 Expected Outcome: All federal grant claims will be processed under the correct contract reducing the risk of future noncompliance

View Audit 412067

Finding 1236516 (2025-001)

Material Weakness 2025

Taliaferro County Board of Education

GA

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305

FA 2025-001 Improve Controls over Cash Management Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Vear Finding: Description: Cash Management ...

FA 2025-001 Improve Controls over Cash Management Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Vear Finding: Description: Cash Management Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education 84.371 C - Comprehensive Literacy Development S371C190016 None None The School District erroneously but unintentionally requested reimbursement twice for the same expenditures and received duplicate payments from GADOE that resulted in cash drawdowns in excess of immediate cash needs for the Comprehensive Literacy Development program. Corrective Action Plans: Prior to submitting grant drawdown and reimbursement requests in GAO RS/Grants application of the GA DOE portal, the Finance Director will review all documentation related to grant expenditures including but not limited to: budget reports, grant drawdown request sheets, YTD DE147s and grant payment advices. Grant budget managers will not submit payment requests in GAORS or the Grants application in the GA DOE portal prior to the Finance Director reviewing the requests. Cash in excess of immediate needs will not be requested from GA DOE. The Finance Director will review and monitor cash balances of grant funds monthly for excessive cash balances. In the event a grant fund has an excessive cash balance, the Finance Director will immediately initiate the process to ensure the funds wi ll be returned to the GA DOE promptly. Estimated Completion Date: Corrective action was completed at the sunset of the Comprehensive Literacy Development program in September of 2025. Contact Person: Dr. Andreana Jones, Superintendent Telephone: 706-986-0396 Email: ajones@)taliaferro.k12.ga.us

View Audit 412051

Finding 1236505 (2025-002)

Material Weakness 2025

GULF OF ALASKA KEEPER

AK

Cash Management Subrecipient Monitoring § 200.305

Finding 2025-002: Noncompliance over Cash Management Name of Contact: Chris Pallister, Executive Director Corrective Action: Federal cash drawdowns will be based on cash needs not to exceed 30 days. In collaboration with the Exec Director, Controller will prepare a report of anticipated cash disburs...

Finding 2025-002: Noncompliance over Cash Management Name of Contact: Chris Pallister, Executive Director Corrective Action: Federal cash drawdowns will be based on cash needs not to exceed 30 days. In collaboration with the Exec Director, Controller will prepare a report of anticipated cash disbursements for each month, along with projected ending grant funds on hand. The report will be submitted to the Exec Director or Treasurer for review and to request written approval for the drawdown. Such approval shall be obtained prior to requesting the drawdown. Cash draw requests will be reconciled to actual program expenditures on a quarterly basis. Proposed Completion Date: October 1, 2026.

View Audit 412036

Finding 1236337 (2025-005)

Material Weakness 2025

Kanabec County

MN

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

ALLOWABLE COSTS Recommendation: It is recommended the County implement procedures to ensure appropriate individuals are included in the account codes used for reporting and on the random moment studies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

ALLOWABLE COSTS Recommendation: It is recommended the County implement procedures to ensure appropriate individuals are included in the account codes used for reporting and on the random moment studies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure appropriate individuals are included. Name of the contact person responsible for corrective action plan: Kelly Christianson, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2026

View Audit 412000

Finding 1236303 (2025-001)

Material Weakness 2025

Grady Memorial Hospital Corporation

GA

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

Condition: An invoice totaling $34,675.10 was incorrectly included in a reimbursement request at $34,975.10, resulting in an overstatement and reimbursement of $300. The error was determined to be the result of a manual data-entry (keystroke) error when transcribing invoice information to the sponso...

Condition: An invoice totaling $34,675.10 was incorrectly included in a reimbursement request at $34,975.10, resulting in an overstatement and reimbursement of $300. The error was determined to be the result of a manual data-entry (keystroke) error when transcribing invoice information to the sponsor's reimbursement template. The underlying invoice support was accurate; however, the amount entered on the reimbursement form differed from the source documentation by $300. Corrective Action: To strengthen compliance with internal control requirements under 2 CFR 200.303, management reimbursement requests will continue to undergo a secondary review that verifies invoice amounts, supporting documentation, calculations, and reimbursement totals prior to submission. Management recognizes that despite maintaining a robust system of internal controls and multiple levels of review, no system of internal control can eliminate the possibility of isolated human error in processes that require manual data entry. Given the volume and complexity of grant activity administered by the organization, management believes this exception represents an isolated clerical error rather than a systemic control weakness. Management will continue to review sponsor invoices to ensure consistency will allowable costs incurred during the invoice period. Responsible Official: David Noble, Director, Grant Administration Implementation Date: Ongoing Expected Result: These corrective actions are designed to provide reasonable assurance that reimbursement requests are accurate, supported, and reviewed prior to submission, thereby reducing the risk of errors and strengthening compliance with Uniform Guidance requirements.

View Audit 411922

Finding 1236298 (2025-003)

Material Weakness 2025

Healing Transitions, Inc.

NC

Reporting Cash Management

2025-003 Preparation of the Schedule of Expenditures of Federal Awards. • Prior year audit finding: 2024-004 Recommendation: The SEFA should be prepared and reconciled to the general ledger by an employee knowledgeable of the grant activity for the year. Someone other than the preparer should review...

2025-003 Preparation of the Schedule of Expenditures of Federal Awards. • Prior year audit finding: 2024-004 Recommendation: The SEFA should be prepared and reconciled to the general ledger by an employee knowledgeable of the grant activity for the year. Someone other than the preparer should review the SEFA for accuracy and completeness to identify any errors and maintain proper internal controls over the preparation of the SEFA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization contracted with Ascend Nonprofit Solutions to provide outsourced financial accounting services beginning November 1, 2025 through Ascend’s Finance Shared Services model. The Organization will implement dual controls over preparation of the SEFA. The SEFA will be prepared by an employee knowledgeable of the grant activity for the year. Ascend will then review the SEFA for accuracy and completeness in accordance with the financial records prior to submission. Name(s) of the contact person(s) responsible for corrective action: Chris Budnick, Executive Director Planned completion date for corrective action plan: July 2026

View Audit 411913

Finding 1236271 (2025-001)

Material Weakness 2025

Regional Office of Education #47

IL

Reporting Allowable Costs / Cost Principles Cash Management § 200.303

Corrective Action Plan FINDING 2025-001 – Noncompliance with Grant Requirements CONDITION: The Regional Office of Education #47 did not maintain adequate internal controls over the grant accounting and financial reporting process. While the Regional Office of Education #47 maintains controls over th...

Corrective Action Plan FINDING 2025-001 – Noncompliance with Grant Requirements CONDITION: The Regional Office of Education #47 did not maintain adequate internal controls over the grant accounting and financial reporting process. While the Regional Office of Education #47 maintains controls over the processing of expenditures, there are not sufficient controls over the general ledger and financial statement reporting process for management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, discrepancies between grant expenditures reports, the general ledger, financial statements, and supplementary information. During our review of the Regional Office of Education #47’s grant expenditures, it was noted that the Regional Office of Education #47 did not have adequate controls to ensure accuracy and consistency between grant expenditures reports, general ledger, financial statements, and supplementary information. Audit procedures revealed differences between the grant expenditures reports and the Regional Office of Education #47’s financial statements and General Ledger (GL) as shown below: Total Expenditures Per Grant Reports and the Schedule of Difference Federal Grants Expenditures of Total Expenditures Over Assistance Listing Federal Awards Per Financial (Under) Number (SEFA) Statements and GL Stated ARP - McKinney Education for Homeless Children 84.425W $112,133 $124,432 $(12,299) ARP - Community Partnerships 84.425U 2,475 3,300 (825) McKinney Education for Homeless Children 84.196A 123,965 121,671 2,294 Federal Grants Net Difference $(10,830) Total Total Expenditure Expenditures Per Financial Difference State Grant Per Grant Statements Over Code Reports and GL (Under) Computer Science 2025 -3999 $43,567 $27,723 $15,844 Less Expenditures disbursed in FY26 (10,627) State Grant Net Difference $ 5,217 Management was unable to provide documentation to support and reconcile the federal and State grant differences of $(10,830) and $5,217, respectively. PLAN: The Regional Office of Education #47 will strengthen its grant reconciliation procedures by implementing a formal reconciliation process for all federal and state grant reports prior to submission and as part of the year-end closing process. Grant expenditure reports will be reconciled to the general ledger and financial statements, and the reconciliation will be documented and reviewed by a responsible official with preparer and reviewer sign-offs maintained in the grant file. While all grant funds were properly accounted for and no questioned costs were identified, these additional procedures will provide enhanced documentation and ensure consistency between grant reports, the general ledger, and the financial statements. ANTICIPATED DATE OF COMPLETION: Fiscal Year 2027 CONTACT PERSON: Mr. Chris Tennyson, Regional Superintendent for Lee, Ogle, and Whiteside Counties.

View Audit 411874

Finding 1236242 (2025-004)

Material Weakness 2025

Pipestone County

MN

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.318

Finding Number: 2025-004 Finding Title: Federal Awards Internal Control Policy and Procedures 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: County management will develop and formally adopt a federal exp...

Finding Number: 2025-004 Finding Title: Federal Awards Internal Control Policy and Procedures 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: County management will develop and formally adopt a federal expenditures policy to establish procedures for administering and monitoring federal awards in accordance with Uniform Guidance requirements. The policy will address internal controls over compliance, allowable costs, reporting requirements, record retention, and other applicable federal compliance requirements. Management will also communicate the policy to appropriate personnel responsible for administering federal programs. 3. Official Responsible for Ensuring CAP: Steve Ewing, County Administrator, is the official responsible for ensuring corrective action plan. 4. Planning Completion Date for CAP: 12/31/2026 5. Plan to Monitor Completion of CAP: County management will review the policy periodically to ensure it remains current with federal requirements and will monitor compliance with the policy through the administration and oversight of federal programs.

View Audit 411842

Finding 1236213 (2025-002)

Material Weakness 2025

THE NATIONAL INSTITUTE FOR CRIMINAL JUSTICE REFORM

CA

Cash Management Subrecipient Monitoring § 200.305

Views of Responsible Officials and Corrective Action Plan: Management acknowledges and concurs with this finding and is developing formal policies and procedures related to cash management compliance requirements. NICJR’s drawdowns were due to extraordinary circumstances. There was an unprecedented ...

Views of Responsible Officials and Corrective Action Plan: Management acknowledges and concurs with this finding and is developing formal policies and procedures related to cash management compliance requirements. NICJR’s drawdowns were due to extraordinary circumstances. There was an unprecedented action taken by the federal government in announcing the pending cancellation of more than $800 million grants to thousands of non-profit organizations around the country. During the significant uncertainty surrounding the changing funding environment as well as our commitment to our subgrantee organizations, NICJR continued submitting reimbursement requests while awaiting additional guidance. NICJR will create a cash management policy to minimize the time elapsed between payment and request of funds to meet requirements of 2 CFR 200.305(b). Name of Responsible Person: Leah Wilson, Chief of Staff Implementation Date: July 1, 2026

View Audit 411825

Finding 1236165 (2025-005)

Material Weakness 2025

State of Missouri

MO

Cash Management Material Weakness Reporting

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services – MO HealthNet Division Audit Finding Number: 2025-005 - Medicaid and CHIP Receipt Controls Name of the contact person responsible for corrective action: Andrea Smith Anticipate...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services – MO HealthNet Division Audit Finding Number: 2025-005 - Medicaid and CHIP Receipt Controls Name of the contact person responsible for corrective action: Andrea Smith Anticipated completion date for corrective action: March 31, 2026 Recommendation: The DSS through the MHD continue to review, strengthen, and enforce internal controls over Medicaid and CHIP receipts. The MHD should restrict user access within the MMIS for FORU accounting personnel and adequately segregate asset custody and receipt recording duties from accounts receivable duties or perform documented supervisory reviews of MMIS entries and changes made by employees whose duties are not segregated. In addition, the MHD should establish procedures to account for all cash control numbers to ensure all receipts are deposited or returned to senders. DSS Response: DSS agrees with the auditor’s recommendation. The Corrective Action Plan includes the department’s planned actions to address the finding. Corrective action planned is as follows: MHD has implemented a process to document supervisory reviews of the Finance Manual Checks Quarterly Report to ensure segregation of duties in HealthTrack/AHS relating to premium payments. This process was implemented in August 2024 with additional information added to the Finance Manual Checks Quarterly Report and activated in July 2025. Effective for quarter ending, March 2026, the FORU Manager/Senior Accountant will review the report to ensure team members are following appropriate practices. The Director of Fiscal Policy will populate the report for an independent review of actions performed by the FORU Manager/Senior Accountant. MHD will continue to perform the audit of clerk ID ad hoc reports to review any segregation of duties within the MMIS. All reports will be sent from the MMIS analyst to the FORU Manager/Senior Accountant to review team member’s actions and to the Director of Fiscal Policy to review the FORU Manager/Senior Accountant’s actions within MMIS. MHD implemented a process establishing a new cash control number (CCN) sequence, exclusive to manual checks logged within the FORU, in August 2024. This resolved the issue of CCNs for participant checks occurring out of sequence due to AHS running files in the background. During the FY25 audit, MHD received further clarification and is implementing a review a Manual Checks Monthly report to verify there are no missing or unused CCNs for participant checks in HealthTrack. In the event there are any discrepancies, information will be notated accordingly on the report. MHD continues to review provider checks in MMIS for any unused or skipped CCNs in MMIS. This is completed by FORU staff comparing a spreadsheet updated by the Accounts Assistant with the daily CCNs used with a quarterly report received from MMIS/Wipro to document reasons for any unused or skipped CCNs.

View Audit 411772

Finding 1236099 (2025-003)

Material Weakness 2025

Green Lake County

WI

Cash Management Material Weakness Reporting

Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the p...

Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Jason Jerome Planned completion date for corrective action plan: December 31, 2026

View Audit 411723

Finding 1236025 (2025-009)

Material Weakness 2025

GREAT PLAINS VETERANS SERVICES CENTER

MT

Cash Management § 200.305

Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2025-009: Cash Management - Inadequate Policies for Drawdowns, Program Income, and Reconciliations (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: The...

Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2025-009: Cash Management - Inadequate Policies for Drawdowns, Program Income, and Reconciliations (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management will draft and approve comprehensive written procedures, and will ensure that staff are trained on the standardized drawdown and reconciliation processes. Official Responsible for Ensuring CAP: Finance Manager will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The planned completion date is December 31, 2026. Plan to Monitor Completion of CAP: Management will conduct annual reviews of drawdown and reconciliation policies with documented compliance checks.

View Audit 411625

Finding 1236024 (2025-008)

Material Weakness 2025

GREAT PLAINS VETERANS SERVICES CENTER

MT

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

Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2025-008: Activities Allowed or Unallowed / Allowable Costs - Lack of Segregation of Duties in Expenditure Determination and Approval (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Di...

Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2025-008: Activities Allowed or Unallowed / Allowable Costs - Lack of Segregation of Duties in Expenditure Determination and Approval (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management will reassign roles to ensure clear separation between allowability determinations and expenditure approvals. If staffing constraints prevent full segregation, management will ensure that the Finance Manager performs secondary reviews. Official Responsible for Ensuring CAP: Finance Manager will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The planned completion date is December 31, 2026. Plan to Monitor Completion of CAP: Management will conduct periodic internal monitoring with documented review of approvals.

View Audit 411625

Finding 1236023 (2025-007)

Material Weakness 2025

GREAT PLAINS VETERANS SERVICES CENTER

MT

Cash Management Allowable Costs / Cost Principles § 200.415

Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2025-007: Cash Management - Inadequate Authorization and Supporting Documentation for Reimbursement Requests (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Fin...

Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2025-007: Cash Management - Inadequate Authorization and Supporting Documentation for Reimbursement Requests (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: A standardized reimbursement packet and formal approval workflow will be created. All reimbursement requests will be routed for required approvals. Official Responsible for Ensuring CAP: Finance Manager will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The planned completion date is December 31, 2026. Plan to Monitor Completion of CAP: The Finance Department will conduct monthly reconciliations and reviews of reimbursement submissions.

View Audit 411625

Finding 1235995 (2025-002)

Material Weakness 2025

Governor Wentworh Regional School District

NH

Cash Management Reporting Internal Control / Segregation of Duties

A new Food Service Director was hired 9/14/26. This individual will met with the Business Administrator on a monthly basis to ensure meal counts in the Mosaic system reconcile to the reimbursement requested. Variances will be addressed and corrected monthly. Any variances identified during the recon...

A new Food Service Director was hired 9/14/26. This individual will met with the Business Administrator on a monthly basis to ensure meal counts in the Mosaic system reconcile to the reimbursement requested. Variances will be addressed and corrected monthly. Any variances identified during the reconciliation will be investigated and corrected.

View Audit 411601

Finding 1235978 (2025-006)

Material Weakness 2025

Cooperative Development Institute Inc.

MA

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.403

DEPARTMENT OF AGRICULTURE 2025-006 Technical Assistance and Training Grant – Assistance Listing No. 10.761 Recommendation: We recommend management evaluate the circumstances surrounding the duplicate reimbursement and assess whether enhancements to existing reimbursement review procedures are necess...

DEPARTMENT OF AGRICULTURE 2025-006 Technical Assistance and Training Grant – Assistance Listing No. 10.761 Recommendation: We recommend management evaluate the circumstances surrounding the duplicate reimbursement and assess whether enhancements to existing reimbursement review procedures are necessary to identify and prevent duplicate reimbursement requests from being processed and charged to federal awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Existing reimbursement review procedures have been reinforced, and additional verification steps will be incorporated into the approval process to help prevent duplicate reimbursements from being charged to federal awards in the future. Name(s) of the contact person(s) responsible for corrective action: Jeff Fournier, Finance Director Planned completion date for corrective action plan: June 30, 2026 If the Department of Housing and Urban Development or Department of Agriculture have questions regarding this plan, please call Jeff Fournier at (413) 665-1271.

View Audit 411579

Finding 1235960 (2025-001)

Material Weakness 2025

Jewish Family Services of Washtenaw County, Inc.

MI

Reporting Cash Management Material Weakness

Finding: 2025-001 - Material Weakness in Internal Control over Financial Reporting Contact Person: Leon Karnovsky, Chief Financial Officer leonk@jfsannarbor.org Explanation and Specific Reasons for Disagreement with the Audit Finding or that Corrective Action is not Required: No disagreement Correct...

Finding: 2025-001 - Material Weakness in Internal Control over Financial Reporting Contact Person: Leon Karnovsky, Chief Financial Officer leonk@jfsannarbor.org Explanation and Specific Reasons for Disagreement with the Audit Finding or that Corrective Action is not Required: No disagreement Corrective Action Taken/Planned: Management acknowledges the importance of accurate and complete financial reporting. The Organization has already taken corrective action to address the identified deficiency and has integrated steps to enhance its internal review procedures. Anticipated Completion Date: Corrective action was completed in July 2026.

View Audit 411568

Corrective Action Plans

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