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Corrective Action Plans

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Finding 1241470 (2025-003)
Material Weakness 2025
Adelante Healthcare, Inc.
AZ
Eligibility
Management is reviewing and strengthening the Sliding Fee Discount Program (SFDP) to ensure compliance with regulatory and internal requirements. Corrective actions focus on clarifying income verification and documentation standards, enhancing staff training, and implementing periodic monitoring to ...
Management is reviewing and strengthening the Sliding Fee Discount Program (SFDP) to ensure compliance with regulatory and internal requirements. Corrective actions focus on clarifying income verification and documentation standards, enhancing staff training, and implementing periodic monitoring to ensure consistent application of the sliding fee scale. As part of these efforts, the Organization plans to conduct robust and targeted staff training. The training will include all staff members and cover SFDP eligibility, income verification, documentation requirements, and proper application of discounts in alignment with HRSA Program Requirements. Expected outcomes include improved consistency in SFDP application across departments, increased staff understanding of compliance requirements, fewer incomplete or unsupported applications, and stronger documentation and audit readiness. The Organization will monitor closely and supervise the application of the sliding fee scale, and it will set accountability standards for its application.
View Audit 415558
Finding 1241469 (2025-004)
Material Weakness 2025
Helping Ourselves Pursue Enrichment, Inc.
AZ
Subrecipient Monitoring Reporting Eligibility § 200.512
2025-004 — Corrective action plan. Management agrees with this finding. HOPE will: (1) notify each pass-through entity in writing that the fiscal 2025 reporting package is late and give the expected submission date (by November 6, 2026); (2) coordinate the Federal Audit Clearinghouse submission with...
2025-004 — Corrective action plan. Management agrees with this finding. HOPE will: (1) notify each pass-through entity in writing that the fiscal 2025 reporting package is late and give the expected submission date (by November 6, 2026); (2) coordinate the Federal Audit Clearinghouse submission with the auditor, confirm HOPE’s SAM.gov registration, and designate the CEO as HOPE’s certifying official and the CFO as contact (by November 6, 2026); (3) submit the fiscal 2025 data collection form and reporting package within 30 days of receiving the auditor’s reports, with a target of 10 business days; (4) send the Clearinghouse acceptance confirmation to each pass-through entity within 5 business days of acceptance; (5) adopt a compliance calendar of all federal and pass-through reporting deadlines, with an owner for each and monthly verification by the CEO (by November 30, 2026); (6) amend the Resolution of Audit Findings Protocol to add a single audit timeline ending in Clearinghouse submission by June 30, with pass-through entities notified at least 30 days in advance of any expected delay (by November 30, 2026); and (7) agree on a fiscal 2026 audit timeline with the auditor that ends in submission by June 30, 2027 (by December 31, 2026). Responsible contact person: Benjamin Schutt, Chief Financial Officer.
View Audit 415554
Finding 1241439 (2025-001)
Material Weakness 2025
MESSIAH LUTHERAN CHURCH INC
PA
Cash Management Eligibility Matching / Level of Effort / Earmarking § 200.303
The Church agrees with the finding. Going forward, all reimbursement requests will be reviewed and approved by someone independent of the preparer, before submission.
The Church agrees with the finding. Going forward, all reimbursement requests will be reviewed and approved by someone independent of the preparer, before submission.
View Audit 415534
Finding 1241424 (2025-007)
Material Weakness 2025
Anthony L. Jordan Health Corporation
NY
Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties
2025-007 Sliding Fee Discount Program Administration The program policy will be reviewed and enforced across all sites with the help of Practice leaders and operational oversight. This will also be under the new Revenue Cycle Manager position who will be hired on or before January 31, 2027
2025-007 Sliding Fee Discount Program Administration The program policy will be reviewed and enforced across all sites with the help of Practice leaders and operational oversight. This will also be under the new Revenue Cycle Manager position who will be hired on or before January 31, 2027
View Audit 415525
Finding 1241406 (2025-002)
Material Weakness 2025
Trinity Acres Housing Corporation
IL
Procurement, Suspension & Debarment Eligibility HUD Housing Programs
On July 23, 2026, the Corporation paid in full its outstanding Paycheck Protection Program (PPP) loan totaling $52,623. This finding has been resolved
On July 23, 2026, the Corporation paid in full its outstanding Paycheck Protection Program (PPP) loan totaling $52,623. This finding has been resolved
View Audit 415515
Finding 1241193 (2025-002)
Material Weakness 2025
Community Health & Wellness Partners of Logan County
OH
Eligibility HUD Housing Programs Significant Deficiency
Health Center Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) – Assistance Listing No. 93.224/93.527 Recommendation: We recommend that management implement a secondary review or approval control to validate that assign...
Health Center Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) – Assistance Listing No. 93.224/93.527 Recommendation: We recommend that management implement a secondary review or approval control to validate that assigned discount levels align with documented income at the time the application is considered complete, periodically test a sample of sliding fee determinations to ensure consistent application of the fee schedule, and provide training to registration and billing staff to reinforce SFDP requirements and documentation standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The organization is developing a new training for intake staff and improving the monitoring and review process. Name(s) of the contact person(s) responsible for corrective action: Tara Bair, CEO Planned completion date for corrective action plan: September 2026
View Audit 415269
Finding 1241163 (2025-002)
Material Weakness 2025
Garrett County, Maryland Community Action Committee, Inc.
MD
Eligibility
Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will add a separate line on the Recertification Checklist for the Certification of No Income Form.
Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will add a separate line on the Recertification Checklist for the Certification of No Income Form.
View Audit 415239
Finding 1241146 (2025-053)
Material Weakness 2025
State of Illinois
IL
Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2025-053 Finding Name: Inadequate Procedures to Determine and Document Beneficiary Eligibility Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) could not locate case file documentation supporting certain eligibility requirements for beneficiaries...
Finding Number: 2025-053 Finding Name: Inadequate Procedures to Determine and Document Beneficiary Eligibility Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) could not locate case file documentation supporting certain eligibility requirements for beneficiaries of the Children’s Health Insurance Program (CHIP) and Medicaid Cluster program. Additionally, the auditors noted that the State does not have adequate resources to perform and document eligibility determinations. Additionally, the State has not established appropriate monitoring procedures to ensure eligibility determinations are properly documented in accordance with program requirements. Name of Contact Person(s): Clarrissa Hupp, Senior Public Service Administrator – Illinois Department of Healthcare and Family Services, Bureau of Eligibility Administration Corrective Action(s): The DHFS will reinforce (through training) with the eligibility workers the requirement to remove the COVID overrides, maintain the support required for eligibility determinations and process redeterminations timely. The DHFS will continue to identify and redetermine eligibility for the 19-year-old population group monthly by systemically identifying and manually redetermining eligibility. In addition, the DHFS will monitor the status of the Project Initialization Request (54841), which is the system change request written to ensure eligibility that is closed in the Illinois Eligibility System (IES) is also closed in the payment system, the Medicaid Management Information System (MMIS). Efforts continue on troubleshooting the various causes of eligibility being closed on the IES and remaining open or more often being reopened on the MMIS. Once validated solutions are reached, a new PIR will be logged and implemented. During the interim, the DHFS will continue to run the monthly procedure to reconcile the systems. The DHFS is averaging around 4,000 eligibility closures per month through its special MMIS update process. Proposed Completion Date: January 1, 2027
View Audit 415211
Finding 1241119 (2025-046)
Material Weakness 2025
State of Illinois
IL
Eligibility Special Tests & Provisions Procurement, Suspension & Debarment § 200.303
Finding Number: 2025-046 Finding Name: Inadequate Procedures to Determine Provider Eligibility Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) has not established adequate procedures to ensure providers of the Medicaid Cluster program meet all of the State and ...
Finding Number: 2025-046 Finding Name: Inadequate Procedures to Determine Provider Eligibility Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) has not established adequate procedures to ensure providers of the Medicaid Cluster program meet all of the State and Federal provider eligibility requirements. Name of Contact Person(s): Susie Cooper, Interim Bureau Chief, Provider Enrollment Services – Illinois Department of Healthcare and Family Services, Medical Division Corrective Action(s): While this finding is in the area related to provider eligibility, it should be noted that the issues reported in the condition above are completely different than those noted in the previous audit reports for the finding containing the same title, 2024 020, 2023 021, 2022 015, and 2021 006. The issue in those reports related to checking the List of Excluded Individuals/Entities, which has been corrected by the DHFS and is not noted as an issue in this audit. Below are the corrective actions as they pertain to the FY25 finding. • The Illinois Medical Program Advanced Cloud Technology (IMPACT) system is used by the DHFS for the enrollment and screening of Medicaid providers. The Illinois Department of Public Health (IDPH) is the licensing agency responsible for conducting facility surveys and issuance of facility licensure. Currently, the IMPACT system does not have a licensing interface with the IDPH to systematically verify facility licensure. As a result, staff manually verify licensure on the IDPH’s website. The first bullet point indicates the provider did not have a valid license in the IMPACT system; however, the provider did in fact have a valid license in IMPACT. Staff verified the license on the IDPH website to ensure the license was current in the IMPACT system. The issue noted is that when the auditors requested a copy of the physical license from the IDPH, it could not produce a hard copy that covered 3 months of the audit period. It was not that the provider was not licensed, it was an issue with locating the documentation to support. This is an IDPH function and the DHFS does not have access to these physical copies or any control over the IDPH retaining these. • The second bullet point indicates license numbers in IMPACT did not match with the IDPH. Providers are responsible for entering and maintaining their enrollment information in the IMPACT system, including their applicable licensure. The license number is used for informational purposes only. While staff verified that both providers had valid licenses with the IDPH, the license numbers listed in IMPACT did not match the IDPH license they verified. The discrepancy was due to staff oversight and the DHFS agrees the license numbers should have been updated. The DHFS will work with staff immediately to ensure discrepancies such as this are addressed during the review process. • The third bullet point indicates recertification surveys were not completed timely. The IDPH is the Statewide Survey Agency responsible for conducting facility surveys. The DHFS is not responsible for performing or scheduling these surveys and has no control over timeliness. If the IDPH suspends a facility’s license due to survey findings, the DHFS will take appropriate action, including suspension of payments. Effective immediately, the DHFS will retrain staff on licensure verification procedures to ensure manual verification against the IDPH website are thoroughly documented and reflected accurately in IMPACT and ensure that any identified license discrepancies are addressed during the review process. Proposed Completion Date: November 1, 2026
View Audit 415211
Finding 1241105 (2025-043)
Material Weakness 2025
State of Illinois
IL
Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2025-043 Finding Name: Failure to Discontinue CHIP Benefits for Ineligible Individuals Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) improperly continued providing benefits under the Children’s Health Insurance Program (CHIP) program to indivi...
Finding Number: 2025-043 Finding Name: Failure to Discontinue CHIP Benefits for Ineligible Individuals Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) improperly continued providing benefits under the Children’s Health Insurance Program (CHIP) program to individuals who were over the age of 18. In addition, the auditors noted that the DHFS has not established adequate controls to identify and remove individuals over the age of 18 from the CHIP program and to determine if they are eligible for benefits under the Medicaid Cluster program. Name of Contact Person(s): • George Jacaway, Deputy Administrator - Illinois Department of Healthcare and Family Services, Division of Eligibility • Jacqueline Myers, Bureau Chief - Illinois Department of Healthcare and Family Services, Division of Eligibility Corrective Action(s): The DHFS implemented a monthly process to identify 19+ year old CHIP recipients and submits this list each month for caseworker action. This will continue on an ongoing basis. As of October 2026, there are fewer than 100 cases currently past due. Proposed Completion Date: May 31, 2025 – Complete
View Audit 415211
Finding 1241083 (2025-041)
Material Weakness 2025
State of Illinois
IL
Reporting Subrecipient Monitoring Eligibility § 200.303
Finding Number: 2025-041 Finding Name: Inaccurate RSA-911 Performance Reports for the Vocational Rehabilitation Program Finding Condition(s): The Illinois Department of Human Services (IDHS) does not have an adequate process in place to ensure the Case Service Report (RSA-911) performance report for...
Finding Number: 2025-041 Finding Name: Inaccurate RSA-911 Performance Reports for the Vocational Rehabilitation Program Finding Condition(s): The Illinois Department of Human Services (IDHS) does not have an adequate process in place to ensure the Case Service Report (RSA-911) performance report for the Rehabilitation Services Vocational Rehabilitation Grants to States (Vocational Rehabilitation) program is complete and accurate. Additionally, the auditors noted that the supervisory review procedures performed for this report were not designed to operate at an appropriate level of precision to ensure the special report was accurately prepared. Name of Contact Person(s): Rochelle Chambers-Hyndman, Audit and Quality Assurance Administrator – Illinois Department of Human Services, Division of Rehabilitation Services Corrective Action(s): The IDHS has adjusted the report query to obtain the information needed for reporting from the case management system. The new query will ensure that the information is accurate and agrees to data documented in the program beneficiary case file. Additionally, the IDHS will implement a quarterly review process to ensure reports submitted are complete, accurate, and agree with the case management system and underlying file documentation. Proposed Completion Date: October 31, 2026
View Audit 415211
Finding 1241082 (2025-040)
Material Weakness 2025
State of Illinois
IL
Subrecipient Monitoring Eligibility Reporting § 200.303
Finding Number: 2025-040 Finding Name: Inadequate Procedures to Determine Accuracy of the Post Expenditure Report Finding Condition(s): The Illinois Department of Human Services (IDHS) did not maintain or provide supporting documentation for the post expenditure report including a key line item, the...
Finding Number: 2025-040 Finding Name: Inadequate Procedures to Determine Accuracy of the Post Expenditure Report Finding Condition(s): The Illinois Department of Human Services (IDHS) did not maintain or provide supporting documentation for the post expenditure report including a key line item, the number of eligible individuals who received services paid for in part or in whole with federal funds under the Social Services Block Grant (Title XX) program. Additionally, the auditors noted that effective internal controls have not been established to ensure supporting documentation is maintained for data reported in the post-expenditure report key line items. Name of Contact Person(s): • Elizabeth Lusk, Social Service Program Planner – Illinois Department of Human Services, Family and Community Services • Kasey Reagan, Division Director – Illinois Department of Human Services, Family and Community Services Corrective Action(s): The IDHS has established uniform procedures to ensure the maintenance of documentation supporting the post-expenditure report. These procedures include those listed below. Additionally, the IDHS will establish a supervisory review process to ensure the report is complete, accurate, and properly supported. • The IDHS’ Family and Community Services (FCS) team emailed notification to all grantees of the requirement to include a client identifier when reporting the number of eligible clients served. (Completed as of 07/01/24) • The IDHS’ Family and Community Services (FCS) team updated its Fiscal Year 2026 Title XX Program Manual to include client identifier as a reporting requirement. The update included the process of how and when the data will be collected. (Completed as of 04/01/25) • The IDHS shifted from annual to quarterly reporting for the post-expenditure report. This change will ensure the report is complete, accurate, and properly supported. (Completed as of 06/30/26) • The IDHS updated the funding requirements to include Social Services Block Grant (SSBG) reporting requirements. (Completed as of 06/30/26) • Supervisory review and approval of the report by the end of the first quarter of the Fiscal Year 2027, ended September 30th. (Proposed Completion Date: 10/30/26) Proposed Completion Date: October 30, 2026 - Complete
View Audit 415211
Finding 1241035 (2025-033)
Material Weakness 2025
State of Illinois
IL
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Eligibility § 200.303 § 200.403
Finding Number: 2025-033 Finding Name: Improper TANF Beneficiary Payments Finding Condition(s): The Illinois Department of Human Services (IDHS) made improper payments to beneficiaries of the Temporary Assistance for Needy Families (TANF) program. The auditors also noted that one TANF beneficiary pa...
Finding Number: 2025-033 Finding Name: Improper TANF Beneficiary Payments Finding Condition(s): The Illinois Department of Human Services (IDHS) made improper payments to beneficiaries of the Temporary Assistance for Needy Families (TANF) program. The auditors also noted that one TANF beneficiary payment was improperly calculated due to a diverted income system error. Further, the auditors noted that the IDHS did not establish control procedures at an adequate level of precision to ensure TANF program benefits were accurately calculated based on the beneficiary’s case file supporting documentation. Name of Contact Person(s): • Elizabeth Lusk, Social Service Program Planner – Illinois Department of Human Services, Family and Community Services • Kasey Reagan, Division Director – Illinois Department of Human Services, Family and Community Services Corrective Action(s): The IDHS reviewed its current process for calculating beneficiary payments and make changes necessary to ensure payments are properly calculated and paid. Furthermore, Temporary Assistance for Needy Families (TANF) training was provided in 2026 to address policies and procedures. Additionally, monthly communications have been established by the Associate Director for the Office of Family and Community Resource Centers (FCRCs) to ensure TANF reviews are prioritized and findings are addressed. Finally, agency leadership has scheduled needed system enhancements. The IDHS has noted the following actions for implementation: • A repair ticket has been issued and will be released in the Illinois Eligibility System (IES) on the diverted income error. The original ticket was combined with a larger TANF budgeting ticket to ensure all factors are functioning in accordance with policy. This ticket is currently awaiting a final release date. (Proposed Completion Date: 08/31/27) • An IES enhancement will be implemented to allow telephonic signatures for TANF Responsibility and Service Plans (RSPs). This will eliminate the need to use a paper process. (Proposed Completion Date: 03/31/27) • TANF training was released in April 2026 to all staff to ensure proper documentation for TANF programs, specifically targeting the RSP signatures and child support documentation rules and regulations. (Completed as of 04/30/26) • Regional Administrators will discuss TANF review trends and RSP signature errors with their Local Office Administrators (LOAs) monthly during their regularly scheduled LOA meeting or via email to ensure ongoing priority is given to this matter. (Proposed Completion Date: 12/31/26) • Regional Administrators will track the number of TANF completed reviews for the 4th quarter of 2026, and then again in 1st quarter of 2027, to compare date trends. Specifically, they will note the number of correct cases and the number of reviewed cases missing RSP signatures (Proposed Completion Date: 12/31/26) Proposed Completion Date: August 31, 2027
View Audit 415211
Finding 1241033 (2025-032)
Material Weakness 2025
State of Illinois
IL
Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2025-032 Finding Name: Missing Documentation in Beneficiary Files Finding Condition(s): The Illinois Department of Human Services (IDHS) could not locate case file documentation supporting certain eligibility and special test requirements for beneficiaries of the Temporary Assistance...
Finding Number: 2025-032 Finding Name: Missing Documentation in Beneficiary Files Finding Condition(s): The Illinois Department of Human Services (IDHS) could not locate case file documentation supporting certain eligibility and special test requirements for beneficiaries of the Temporary Assistance for Needy Families (TANF), the Children’s Health Insurance Program (CHIP), and the Medicaid Cluster program. The auditors also noted the State does not have adequate resources to perform and document eligibility determinations. Additionally, the State has not established appropriate monitoring procedures to ensure eligibility determinations are properly documented in accordance with program requirements. Name of Contact Person(s): • Elizabeth Lusk, Social Service Program Planner – Illinois Department of Human Services, Family and Community Services • Kasey Reagan, Division Director – Illinois Department of Human Services, Family and Community Services Corrective Action(s): The IDHS will work to ensure that support for all eligibility items is properly retained in the record. Improved collection and retention of eligibility items will be achieved through Integrated Eligibility System (IES) enhancements and through implementation of quarterly administrative reviews of TANF cases to track trends and address any issues identified. Specific corrective actions include the following: • An IES enhancement will be implemented to allow telephonic signatures for TANF Responsibility and Service Plans (RSPs). This will eliminate the need to use a paper process. (Proposed Completion Date: 03/31/27) • Regional Administrators will discuss TANF review trends and RSP signature errors with their Local Office Administrators (LOAs) monthly during their regularly scheduled LOA meeting or via email to ensure ongoing priority is given to this matter. (Proposed Completion Date: 12/31/26) • Regional Administrators will track the number of TANF completed reviews for the 4th quarter of 2026, and then again in 1st quarter of 2027, to compare data trends. Specifically, they will note the number of correct cases, the number of reviewed cases missing RSP signatures, and the number of budgeting errors. (Proposed Completion Date: 12/31/26) Proposed Completion Date: March 31, 2027
View Audit 415211
Finding 1241011 (2025-029)
Material Weakness 2025
State of Illinois
IL
Allowable Costs / Cost Principles Eligibility School Nutrition Programs § 200.302 § 200.303
Finding Number: 2025-029 Finding Name: Failure to Retain Detailed Transactions for Summer EBT Program Beneficiary Payments Finding Condition(s): The Illinois Department of Human Services (IDHS) did not retain transaction-level detail for beneficiary payments under the Summer Electronic Benefits Tran...
Finding Number: 2025-029 Finding Name: Failure to Retain Detailed Transactions for Summer EBT Program Beneficiary Payments Finding Condition(s): The Illinois Department of Human Services (IDHS) did not retain transaction-level detail for beneficiary payments under the Summer Electronic Benefits Transfer Program for Children (Summer EBT) program. Name of Contact Person(s): • Elizabeth Lusk, Social Service Program Planner – Illinois Department of Human Services, Family and Community Services • Kasey Reagan, Division Director – Illinois Department of Human Services, Family and Community Services Corrective Action(s): The IDHS and its partners maintain detailed records of beneficiaries and the data will be made available in future inquiries. Specific corrective actions that the IDHS will complete to ensure the data is available for future audits include the following: • The IDHS has reached out to its partners to prepare for potential information requests for fiscal year 2025 and future fiscal year inquiries. (Completed as of 09/14/26) • The IDHS’ SNAP staff and the IDHS’ Federal Reporting staff will meet to discuss the Summer EBT process and the data used in reconciliation. (Completed as of 09/21/26) • The SNAP program area will draft procedures related to how the program is funded initially and throughout each grant year. (Proposed Completion Date: 12/01/26) • The SNAP staff will create a data reconciliation spreadsheet and save the document on a SharePoint site for shared use with Federal Reporting staff. (Proposed Completion Date: 12/01/26) • The Federal Reporting staff will add claiming data to the data reconciliation spreadsheet. (Proposed Completion Date: 12/01/26) • The Federal Reporting staff will document the process used to sample data from the reconciliation spreadsheet and compare it to the detail on the Fidelity Information Services (FIS) transaction file. Proposed Completion Date: December 1, 2026
View Audit 415211
Finding 1240952 (2025-010)
Material Weakness 2025
State of Illinois
IL
Eligibility Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2025-010 Finding Name: Unemployment Benefit Payments to Ineligible Claimants Finding Condition(s): The Illinois Department of Employment Security (IDES) failed to follow established policies when making eligibility determinations for claimants of the Unemployment Insurance (UI) progr...
Finding Number: 2025-010 Finding Name: Unemployment Benefit Payments to Ineligible Claimants Finding Condition(s): The Illinois Department of Employment Security (IDES) failed to follow established policies when making eligibility determinations for claimants of the Unemployment Insurance (UI) program. Additionally, the auditors noted that adequate internal controls have not been established to ensure necessary changes resulting from the conclusion of pandemic related provisions are made to UI eligibility procedures in a timely manner Name of Contact Person(s): Mireya Hurtado, Deputy Director – Illinois Department of Employment Security, Service Delivery Division Corrective Action(s): To correct the finding, the IDES completed the following: • Established regular health checks of the Illinois Benefit Information System (IBIS), • Resumed investigations of potential refusal of work issues and that all impact cross analysis was restored, • Created a report that will allow the IDES to identify potential staff errors, the staff member in question, and home office, and • Established training for IDES staff. Proposed Completion Date: March 31, 2025 - Complete
View Audit 415211
Finding 1240648 (2025-003)
Material Weakness 2025
Partnership Homes, Inc.
NC
Eligibility Internal Control / Segregation of Duties
Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN July 7, 2026 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2025. Bernard Robin...
Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN July 7, 2026 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2025. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended December 31, 2025 The findings from the December 31, 2025 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Federal Award Programs Audits Finding No. 2025-003: HOME Investment Partnerships Program , CFDA #14.239 Recommendation: We recommend that the owner and management agent strengthen controls over HOME annual recertifications to ensure that recertifications are completed timely. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. The delays resulted from issues with the prior management agent. Management has replaced the management agent in question and they have begun completing the overdue recertifications. If you have questions regarding this plan, please call Mike Cooke at (336) 707-5289. Sincerely yours, Mike Cooke Executive Director Partnership Homes, Inc.
View Audit 415030
Finding 1240628 (2025-004)
Material Weakness 2025
Housing Hope and Subsidiaries
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility
Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Housing Hope changed pro...
Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Housing Hope changed property management companies in April 2026. The new property management company is working to bring all past due certifications for current tenants up to date. Progress towards this goal is monitored through bi-weekly reports to Housing Hope management. The new property management company maintains a schedule of all certifications due dates and tracks progress towards these dates on a schedule shared with Housing Hope management. Anticipated completion date: December 31, 2026
View Audit 415020
Finding 1240416 (2025-003)
Material Weakness 2025
Wilmington Housing Authority
NC
Allowable Costs / Cost Principles Eligibility HUD Housing Programs § 200.516
Authority's Response and Planned Corrective Action Plan: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public Housing Capital Fund Program to ensure that established internal control policies are being followed on a timely basis. Kinteh Darboe,...
Authority's Response and Planned Corrective Action Plan: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public Housing Capital Fund Program to ensure that established internal control policies are being followed on a timely basis. Kinteh Darboe, Chief of Financial Operations & Management, is responsible for ensuring the deficiencies have been rectified by March 31, 2026.
View Audit 414907
Finding 1240411 (2025-005)
Material Weakness 2025
CONFERENCE OF MINORITY TRANSPORTATION OFFICIALS
VA
Eligibility Reporting § 200.512 § 200.520
COMTO was not informed of anything outstanding related to the federal single audit until September 30, 2026, which is that this document must accompany the filing. It was greed between COMTO and Auditor that the review would be complete by 9/15/2026. COMTO has not received any correspondence from Au...
COMTO was not informed of anything outstanding related to the federal single audit until September 30, 2026, which is that this document must accompany the filing. It was greed between COMTO and Auditor that the review would be complete by 9/15/2026. COMTO has not received any correspondence from Auditor until late on 9/30/2026, informing us of an update which we agreed and that it took the COMTO staff less than 15 minutes to complete on our financials. Auditor was provided with signed document on 9/30/2026. Meanwhile, any updates forwarded to Auditor between 9/15/26 and 9/30/26 could not have been used towards changing Auditor’s opinion and, therefore, could not have caused a delay in this report, previously approved by our Board in July 2026. Auditor was provided with initial Management Response dated 10/1/2026 then responded by adding 2025-005 Federal Awards Submission as an additional penalty. On October 1, 2026, Auditor received signed Management Response and then would not accept it without further documentation. This will not happen next year as a joint effort between COMTO and any prospective auditor.
View Audit 414899
Finding 1240322 (2025-002)
Material Weakness 2025
Hamilton County General Health District
OH
Eligibility
To improve Hamilton County’s Department of Job and Family Services (HCDJFS) compliance with ensuring eligibility placement agreements are signed and stored, new procedures were established to transfer record keeping from field staff to administrative staff. This began under the leadership of Sarah R...
To improve Hamilton County’s Department of Job and Family Services (HCDJFS) compliance with ensuring eligibility placement agreements are signed and stored, new procedures were established to transfer record keeping from field staff to administrative staff. This began under the leadership of Sarah Reis with initial rollout in May of 2026. Currently, all collection and management of signed placement agreements are streamlined through one department. Procedures are in place to ensure placement agreements are reviewed and signed by all parties, then uploaded into Traverse (the electronic document management system or EDMS used by HCDJFS) for record keeping. These procedures include a workflow shared with Reis’ team outlining the following: 1. The placement coordinator sends a placement confirmation email to all parties with the electronic Individual Child Care Agreement or ICCA 3224. 2. The caseworker completes placement with youth and caregiver. Caseworker reviews ICCA 3224/caregiver contract with the youth and caregiver. 3. The caseworker electronically signs ICCA 3224. The caseworker circulates to caregiver/provider network (if applicable) for electronic signature. 4. The caseworker saves ICCA 3224. Caseworker sends saved form back to parties on the placement confirmation email (see step one), confirming placement occurred. 5. A Program Specialist in the Placement Department of HCDJFS (currently Folana Thomas) will enter the placement into the Statewide Automated Child Welfare Information system (SACWIS) and admission to Managed Care Partnership (MCP). The program specialist also enters payment authorization into SACWIS and uploads the ICCA 3224 into the electronic file in Traverse.
View Audit 414858
Finding 1240293 (2025-017)
Material Weakness 2025
Philander Smith College
AR
Student Financial Aid Eligibility Significant Deficiency
Federal Program / Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033. Finding Reference Number 2025-017 1. Finding Summary The auditor identified one (1) of sixty (60) students selected for student eligibility testing who was not awarded the full amount of Federal Pell Grant funds for wh...
Federal Program / Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033. Finding Reference Number 2025-017 1. Finding Summary The auditor identified one (1) of sixty (60) students selected for student eligibility testing who was not awarded the full amount of Federal Pell Grant funds for which the student was eligible. As a result, the institution could not demonstrate compliance with Title IV eligibility requirements, creating a risk that Federal Pell Grants funds could be awarded in an incorrect amount. 2. Management's Position Management agrees with the finding. Management Explanation Management agrees with the finding and acknowledges that the university should strengthen its procedures for reviewing student hours to ensure Federal Pell Grant funds are awarded in correct amount. 3. Root Cause Analysis The root cause of this finding resulted from an isolated oversight in the enrollment intensity review process and management will work to provide additional training to staff for review procedures. 4. Corrective Action(s) Management will provide additional training to staff. Description of Corrective Actions Management will provide additional training for staff in the Office of Financial Aid. Additionally, management will review the exception and award any Title IV aid determined to be underawarded. The University is also investing in a new cloud-based Enterprise Resource Planning (ERP) software designed for higher education institutions, Ellucian Colleague, which should automate the enrollment intensity and awarding process. 5. Risk Mitigation (Required - Even if Disagreeing) These corrective actions mitigate the risk of aid being awarded incorrected based on enrollment intensity by strengthening and automating review procedures and ensuring staff are adequately trained to complete and document the review. 6. Responsible Party • Office/Department: Office of Financial Aid • Title of Responsible Official: Director of Financial Aid • Name (optional): ____________ _ 7. Implementation Timeline • Corrective action implemented: D Yes IZI No • If not fully implemented, expected completion date: June 30, 2027 8. Status of Corrective Action (For Prior-Year or Repeat Findings) D Fully implemented D Partially implemented D Not yet implemented Evidence of Implementation In progress, evidence is not yet available. 9. Monitoring and Sustainability Continued staff training and immediate correction of any isolated exceptions including awarding/returning Title IV aid, if applicable.
View Audit 414825
Finding 1240285 (2025-015)
Material Weakness 2025
Philander Smith College
AR
Student Financial Aid Eligibility Significant Deficiency
Federal Program / Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033 Finding Reference Number 2025-015 1. Finding Summary The auditor identified one (1) of sixty (60) students selected for student eligibility testing whose ISIR maintained did not reflect the appropriate dependency model....
Federal Program / Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033 Finding Reference Number 2025-015 1. Finding Summary The auditor identified one (1) of sixty (60) students selected for student eligibility testing whose ISIR maintained did not reflect the appropriate dependency model. As a result, the institution could not demonstrate compliance with Title IV eligibility requirements, creating a risk that aid could be awarded based on incomplete or unsupported eligibility information. 2. Management's Position Management agrees with the finding. Management Explanation Management agrees with the finding and acknowledges that the university should strengthen its procedures for reviewing ISIR transactions prior to awarding and disbursing Title IV aid. 3. Root Cause Analysis The root cause of this finding resulted from an isolated oversight in the ISIR review process and management will work to provide additional training to staff for ISIR review procedures. 4. Corrective Action(s) Management will provide additional training to staff. Description of Corrective Actions Management will provide additional training for staff in the Office of Financial Aid. Additionally, management will review the exception and return any Title IV aid determined to be improperly disbursed. 5. Risk Mitigation (Required - Even if Disagreeing) These corrective actions mitigate the risk of aid being awarded based on incomplete or unsupported eligibility information by strengthening ISIR review procedures and ensuring staff are adequately trained to complete ISIR reviews. 6. Responsible Party • Office/Department: Office of Financial Aid • Title of Responsible Official: Director of Financial Aid • Name (optional): ------------- 7. Implementation Timeline • Corrective action implemented: D Yes IZI No • If not fully implemented, expected completion date: September 30, 2026 8. Status of Corrective Action (For Prior-Year or Repeat Findings) D Fully implemented D Partially implemented D Not yet implemented Evidence of Implementation In progress, evidence is not yet available. 9. Monitoring and Sustainability Continued staff training and immediate correction of any isolated exceptions including the return of Title IV aid, if applicable.
View Audit 414825
Finding 1240269 (2025-011)
Material Weakness 2025
Philander Smith College
AR
Student Financial Aid Eligibility Significant Deficiency
Federal Program/ Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033 Finding Reference Number 2025-011 1. Finding Summary The auditor determined that the institution did not consistently obtain and document required verification information prior to disbursing Title IV federal student aid...
Federal Program/ Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033 Finding Reference Number 2025-011 1. Finding Summary The auditor determined that the institution did not consistently obtain and document required verification information prior to disbursing Title IV federal student aid for students selected for verification. As a result, the institution could not demonstrate compliance with federal verification requirements, increasing the risk that Title IV funds were disbursed before verification was completed. 2. Management's Position Management agrees with the finding. Management Explanation Management agrees with the finding and acknowledges that required verification documentation was not consistently obtained and documented prior to the disbursement of Title IV federal student aid for students selected for verification. 3. Root Cause Analysis The root cause of this finding resulted from weaknesses in verification monitoring procedures and inadequate review controls, which allowed Title IV aid to be packaged and disbursed prior to the completion and documentation of required verification. 4. Corrective Action(s) Management has implemented standardized checklists and workflows, added secondary review, provided additional training to staff, and implemented periodic internal monitoring. Description of Corrective Actions Management has implemented enhanced verification workflows and system controls to prevent packaging or disbursement of Title IV aid until verification is fully completed. A mandatory supervisory review has been established, and targeted staff training has been conducted to reinforce verification requirements. Periodic internal monitoring and quality assurance reviews will be performed to ensure ongoing compliance. 5. Risk Mitigation (Required - Even if Disagreeing) The corrective actions mitigate the risk of disbursing Title IV funds prior to verification completion by strengthening verification workflows, system controls, and supervisory review. Targeted staff training and ongoing internal monitoring further reduce the likelihood of premature disbursements and support sustained compliance with federal verification requirements. 6. Responsible Party • Office/Department: Office of Financial Aid • Title of Responsible Official: Director of Financial Aid • Name (optional): ____________ _ 7. Implementation Timeline • Corrective action implemented: ~ Yes D No • If not fully implemented, expected completion date: 8. Status of Corrective Action (For Prior-Year or Repeat Findings) ~ Fully implemented D Partially implemented D Not yet implemented Evidence of Implementation Evidence of verifications completed in May through July 2026. 9. Monitoring and Sustainability Management will conduct regular supervisory and periodic internal reviews of verification files to confirm that required documentation is completed prior to Title IV packaging and disbursement. Continued staff training, maintained system controls, and standardized verification procedures will be sustained to ensure long-term compliance and timely identification of any deficiencies.
View Audit 414825
Finding 1240265 (2025-010)
Material Weakness 2025
Philander Smith College
AR
Student Financial Aid Reporting Eligibility
Federal Program/ Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033 Finding Reference Number 2025-010 1. Finding Summary The auditor identified that one (1) out of sixty (60) sampled students lacked required docwnentation of high school completion or an allowable alternative in their fil...
Federal Program/ Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033 Finding Reference Number 2025-010 1. Finding Summary The auditor identified that one (1) out of sixty (60) sampled students lacked required docwnentation of high school completion or an allowable alternative in their files, yet were awarded Title IV federal student aid. As a result, the institution could not demonstrate compliance with Title IV student eligibility requirements, creating a risk of disbursement to ineligible students. 2. Management's Position Management agrees with the finding. Management Explanation Management agrees with the finding and acknowledges that required documentation of high school completion or an allowable alternative was not consistently maintained in student files prior to the disbursement of Title IV federal student aid. 3. Root Cause Analysis The root cause of this finding was insufficient supervisory review of student eligibility documentation and decentralized documentation practices that resulted in inconsistent collection and retention of required records. 4. Corrective Action( s) Management has implemented standardized checklists and workflows, added secondary review, enhanced system controls, and implemented periodic internal monitoring. Description of Corrective Actions The institution has taken corrective action to strengthen compliance with Title IV student eligibility requirements related to documentation of high school completion. Management has implemented standardized eligibility checklists and documented workflows to ensure required documentation is collected and verified prior to awarding or disbursing federal student aid. A mandatory supervisory or secondary review has been added to confirm eligibility and documentation completeness before processing or disbursement occurs. In addition, system controls within the Student Information System (SIS), financial aid software, and document management systems have been enhanced to require receipt and retention of acceptable high school completion documentation before Title IV funds can be awarded. Targeted staff training has been conducted to reinforce federal eligibility requirements, institutional procedures, and documentation standards. To ensure ongoing compliance, the institution has established periodic internal monitoring and quality assurance reviews of student files to verify documentation accuracy and consistency. These measures are designed to prevent recurrence of the finding and support sustained compliance with federal regulations. 5. Risk Mitigation (Required - Even if Disagreeing) The implemented corrective actions mitigate the risk of awarding or disbursing Title IV funds to ineligible students by ensuring that high school completion documentation is collected, verified, and retained prior to aid processing. Standardized workflows, enhanced system controls, supervisory review, targeted staff training, and ongoing internal monitoring collectively strengthen compliance oversight, reduce documentation errors, and promote consistent adherence to federal student eligibility requirements. 6. Responsible Party • Office/Department: Office of Admissions • Title of Responsible Official: Director of Admissions • Name (optional): ____________ _ 7. Implementation Timeline • Corrective action implemented: 181Y es D No • If not fully implemented, expected completion date: 8. Status of Corrective Action (For Prior-Year or Repeat Findings) 181F ully implemented D Partially implemented D Not yet implemented Evidence of Implementation Evidence of high school completion for students. 9. Monitoring and Sustainability Management will conduct periodic internal reviews and quality assurance checks of student eligibility files to confirm that required high school completion documentation is consistently obtained and maintained prior to Title IV disbursement. Supervisory reviews, ongoing staff training, and continued use of standardized workflows and system controls will be sustained to reinforce compliance, identify issues timely, and ensure long-term adherence to federal Title IV eligibility requirements.
View Audit 414825
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