Corrective Action Plans

Finding 1236677 (2025-004)

Material Weakness 2025

Town of York

ME

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management’s response/corrective action plan: The Town will be engaging in training as we have in the past to educate departments of the requirements of accepting federal funds including establishing an internal review process for compliance with reporting requirements. A second individual will revi...

Management’s response/corrective action plan: The Town will be engaging in training as we have in the past to educate departments of the requirements of accepting federal funds including establishing an internal review process for compliance with reporting requirements. A second individual will review reports before they are filed.

View Audit 412224

Finding 1236668 (2025-005)

Material Weakness 2025

Saguache County

CO

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Finding 2025-005: 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: Special Tests and Provisions Grant No.: Not applicable Type of Finding: Internal Control...

Finding 2025-005: 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: Special Tests and Provisions Grant No.: Not applicable Type of Finding: Internal Control (material weakness) and Compliance (noncompliance) Recommendation: The County should strengthen internal controls over TANF case file monitoring and documentation to ensure initial assessments and roadmaps are completed and reviewed within the required 30-day timeframes in compliance with federal special tests and provisions requirements. Management should implement supervisory review or other monitoring controls to verify that work-eligible participant progress is monitored and documented and that sanctions or benefit terminations are applied and documented timely in accordance with the Penalty for Refusal to Work special tests and provisions compliance requirement. Action Taken: Action Taken: Our office has experienced significant turnover over the past year, and we are now operating under new management with several new staff members. We are currently in the middle of our DEWS ME Review and are working closely with the State to bring all policies and procedures into full compliance. In addition, we are conducting monthly quality assurance pulls on cases to ensure accuracy and provide ongoing oversight. This process gives us a clearer understanding of case trends and helps strengthen our internal operations.

View Audit 412211

Finding 1236666 (2025-003)

Material Weakness 2025

Saguache County

CO

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2025-003: Local Assistance and Tribal Consistency Fund, Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirement: Reporting Grant No.: Not applicable Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The Cou...

Finding 2025-003: Local Assistance and Tribal Consistency Fund, Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirement: Reporting Grant No.: Not applicable Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should continue to strengthen its internal controls over federal reporting, including reconciliation and review procedures, to ensure LATCF reports are submitted timely and accurately in accordance with LATCF Reporting requirements. Action Taken: Saguache County has taken corrective action to strengthen internal controls over federal grant reporting and specifically address the reporting requirements associated with the Local Assistance and Tribal Consistency Fund (LATCF). The County has implemented procedures requiring federal grant activity to be reconciled to the County's financial records prior to the preparation and submission of required federal reports. Grant expenditures, revenues, supporting documentation, and applicable reporting requirements will be reviewed to ensure that information reported to the federal awarding agency is complete and accurate. The County has also strengthened its review process by requiring appropriate County personnel to review federal grant reports for accuracy, completeness, and compliance with applicable reporting requirements prior to submission. Reporting deadlines will be monitored to ensure required reports are submitted within the established federal reporting periods. Administration, Finance, and the applicable Grant Manager or Department Head will coordinate responsibility for monitoring federal grant requirements and maintain documentation supporting reconciliations, reviews, and report submissions. The County has also implemented cross-training procedures to provide continuity in grant administration and reporting responsibilities when the primary employee responsible for a grant is unavailable. These corrective measures are intended to ensure that federal grant reports are properly reconciled, independently reviewed, accurately reported, and submitted within required deadlines, thereby strengthening the County's compliance with federal grant requirements.

View Audit 412211

Finding 1236661 (2025-002)

Material Weakness 2025

Outreach Community Health Centers, Inc.

WI

Special Tests & Provisions Internal Control / Segregation of Duties

Health Center Program – Assistance Listing No. 93.224 Recommendation: Management should provide additional training and education to front desk staff related to the process for collecting family size and income information, along with inputting it into the electronic medical records. We also recomme...

Health Center Program – Assistance Listing No. 93.224 Recommendation: Management should provide additional training and education to front desk staff related to the process for collecting family size and income information, along with inputting it into the electronic medical records. We also recommend performing and documenting regular internal audits of patient visits to determine whether all required patient information has been obtained in accordance with the Organization's policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: OCHC has hired a new PSR Supervisor to oversee the sliding fee process. Audits will be performed on all sliding fee applications. The PSR Supervisor will train all PSR Staff on the policy. New hires will receive this training during onboarding, and all staff will receive annual refresher. Perform and document monthly internal audits of a sample of patient visits and sliding fee applications to verify that all required information was obtained in accordance with organizational policy. Audit results will be logged, reviewed with staff, and reported to leadership quarterly. Conduct follow-up retraining and correction action when deficiencies are identified. Name(s) of the contact person(s) responsible for corrective action: Tangela Poole, CFO Planned completion date for corrective action plan: 12/31/2026

View Audit 412191

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 1236612 (2025-003)

Material Weakness 2025

County of Onondaga, New York

NY

Eligibility Internal Control / Segregation of Duties

The Department of Children and Family Services management agrees with the findings and will reinforce existing policies and procedures to ensure that all required documents are properly retained and signed. The Department will continue to work collaboratively with the Courts to improve the timelines...

The Department of Children and Family Services management agrees with the findings and will reinforce existing policies and procedures to ensure that all required documents are properly retained and signed. The Department will continue to work collaboratively with the Courts to improve the timeliness and completeness of court documentation. In addition, the Department will strengthen supervisory oversight and internal review processes to ensure that eligibility and re-determination documentation is completed, reviewed, and signed within the required timeframes.

View Audit 412170

Finding 1236611 (2025-004)

Material Weakness 2025

County of Onondaga, New York

NY

Internal Control / Segregation of Duties

WIC administration reeducated all Nutrition staff on the WIC Program’s procedures for obtaining anthropometric measurements and blood work for remote appointments and reinforced the requirement that all attempts to obtain this information be documented, including options such as texting the secure d...

WIC administration reeducated all Nutrition staff on the WIC Program’s procedures for obtaining anthropometric measurements and blood work for remote appointments and reinforced the requirement that all attempts to obtain this information be documented, including options such as texting the secure document upload link or providing a WIC Medical Referral Form. WIC administration conducted monthly reviews of 10 records from October 2025 through March 2026 to assess compliance with WIC Program procedures and American Rescue Plan Act (ARPA) Waiver Guidance. All findings were reviewed individually with Nutrition staff. Beyond this corrective action plan review period, compliance continues to be monitored through other ongoing record reviews completed as part of routine program oversight.

View Audit 412170

Finding 1236604 (2025-001)

Material Weakness 2025

Congregation Beth Mikroh

NY

Internal Control / Segregation of Duties Reporting School Nutrition Programs § 200.512

Recommendation: The Organization should implement an effective monitoring system to keep track of the compliance calendar, which includes financial reporting deadlines, and automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additi...

Recommendation: The Organization should implement an effective monitoring system to keep track of the compliance calendar, which includes financial reporting deadlines, and automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year-end. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. Additionally, the Organization should implement a system that will file documents in an organized manner and make them easily accessible to the Organization and auditors. Furthermore, the Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 05/31/2027 Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working monitoring system of the compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has already engaged the audit firm for its upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. They have also begun working on developing a more organized filing system for the Child Nutrition programs’ documents and training staff members about the reporting requirements. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end August 31, 2026. Rabbi Yanky Bodenheimer, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-425-4880. Contact Person Responsible for Corrective Action: Yanky Bodenheimer, Executive Director.

View Audit 412158

Finding 1236601 (2025-006)

Material Weakness 2025

Hopeworks

NM

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Management concurs that program staff did not consistently follow the organization's written Rent Reasonableness Policy, which included a provision limiting eligible units to those less than 10 years old. Upon review of the applicable HUD Continuum of Care regulations and guidance, management determ...

Management concurs that program staff did not consistently follow the organization's written Rent Reasonableness Policy, which included a provision limiting eligible units to those less than 10 years old. Upon review of the applicable HUD Continuum of Care regulations and guidance, management determined that HUD rent reasonableness requirements focus on comparability of rent based on factors such as location, size, type, quality, amenities, facilities, and management services. HUD does not establish a prohibition based solely on the age of a unit. The units identified in the audit were determined to be rent reasonable based on market comparisons and otherwise met applicable program requirements. However, management acknowledges that the organization's written policy had not been updated to align with current HUD requirements and therefore was not followed as written. Corrective action has been taken to revise the Rent Reasonableness Policy to remove the age-based restriction and align the policy with HUD requirements. Staff have been retrained on the revised policy, and management review controls have been implemented to ensure future rent reasonableness determinations are documented and performed consistently with HUD regulations

View Audit 412152

Finding 1236592 (2025-001)

Material Weakness 2025

Technology for Rural Enhancement of Communities

SD

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding #2025-001: Activities Allowed or Unallowed Responsible Individual: Tiera Nikodym, Fiscal Specialist Corrective Action Plan: The Organization is aware of the finding and is working to develop a system to prevent future occurrences. This includes increased communication between the Fiscal Spec...

Finding #2025-001: Activities Allowed or Unallowed Responsible Individual: Tiera Nikodym, Fiscal Specialist Corrective Action Plan: The Organization is aware of the finding and is working to develop a system to prevent future occurrences. This includes increased communication between the Fiscal Specialist and Executive Director, to include monthly discussion of administrative costs. In addition, fiscal dashboards have been developed to monitor administrative costs, forecasting processes have been enhanced, new time studies have been conducted to improve the accuracy of cost allocations, and classifications are now reviewed monthly. The Organization is currently seeking a waiver, but as of the date of financial statement issuance, the waiver has not been obtained. Anticipated Completion Date: 2026

View Audit 412147

Finding 1236589 (2025-001)

Material Weakness 2025

Baird Housing Authority

TX

Procurement, Suspension & Debarment HUD Housing Programs Material Weakness § 200.302 § 200.334

1. MISSING INVOICES During a change of fee accounts, invoices for January, February, & March 2025 were lost in mail. We now scan all invoices directly to accountant.

View Audit 412143

Finding 1236580 (2025-002)

Material Weakness 2025

Amery Housing Authority

WI

Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Planned: The Authority will closely monitor all deposits to make sure that the amount of funds on deposit are protected by federal deposit insurance, corporate surety bond, or collateral.

View Audit 412126

Finding 1236579 (2025-001)

Material Weakness 2025

Amery Housing Authority

WI

Internal Control / Segregation of Duties

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.

View Audit 412126

Finding 1236551 (2025-002)

Material Weakness 2025

Douglas County

MN

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking

Recommendation: ll is recommended County management implements a review process in place to ensure the information added into the METS and MAXIS systems malches supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...

Recommendation: ll is recommended County management implements a review process in place to ensure the information added into the METS and MAXIS systems malches supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will add a review process to ensure the casefile eligibility determinations match the supporting documentation provided. Name of the contact person responsible for corrective action plan: Tabitha Kremmin, Community Human Services Director Planned completion date for corrective action ptan: December 31, 2026

View Audit 412094

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 1236511 (2025-001)

Material Weakness 2025

City of Whitewater

WI

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Assistance Listing Number/Program Title: #66.468/Capitalization Grants for Drinking Water State Revolving Loan Fund Federal Agency/Pass-Through Entity: Environmental Protection Agency/Wisconsin Department of Administration Award Number/Year: 5650-02/2025 Criteria: Proper financial closing and year-e...

Assistance Listing Number/Program Title: #66.468/Capitalization Grants for Drinking Water State Revolving Loan Fund Federal Agency/Pass-Through Entity: Environmental Protection Agency/Wisconsin Department of Administration Award Number/Year: 5650-02/2025 Criteria: Proper financial closing and year-end reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated. Condition: The auditors proposed audit adjustments that, if not made, would have resulted in the financial statements being materially misstated. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Effect: The City’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Financial reports generated by the accounting system may not provide an accurate reflection of the City’s financial position or activities. Not reconciling accounts on a timely basis could lead to errors or other problems not being recognized and resolved. Recommendation: The auditors recommend that policies and procedures should be implemented to ensure account balances are properly recorded and reconciled in a timely manner. Response: The City acknowledges their responsibility for the financial statements and recording of the current year activity. Going forward, the City will work toward verifying that all activity is completely and accurately recorded in the financial records and reflected on the financial statements. Contact Person: Rachelle Blitch, Finance and Administrative Services Director Anticipated Completion Date: #2025-001 - Ongoing

View Audit 412041

Finding 1236496 (2025-002)

Material Weakness 2025

Chicago Housing Authority

IL

Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties § 200.303

Finding 2025-002 N. Special Tests and Provisions: N16. Environmental Contaminants Testing and Remediation Low-Rent and RAD (UPCS): Management has designed a control to further strengthen work order compliance. The control includes: • As CHAs third party vendor completes its NSPIRE inspections, the P...

Finding 2025-002 N. Special Tests and Provisions: N16. Environmental Contaminants Testing and Remediation Low-Rent and RAD (UPCS): Management has designed a control to further strengthen work order compliance. The control includes: • As CHAs third party vendor completes its NSPIRE inspections, the Property and Office Management team will run a report day of inspection and/or day after to capture/identify work orders requiring 24hr completion. • CHA monitors 24-hour work orders daily and generates weekly remediation reports covering all required timeframes (24-hour, 30-day, 60-day). • Weekly reports are generated by CHA and provided to the PPMs for review and work order closure. • Work orders which remain open past due dates trigger warning letters to the respective property managers. Additionally, comments are added to the weekly reports to document reasons for outstanding compliance. Weekly reports are stored on SharePoint and accessible by management. • Property Managers are provided with warning letters for untimely closed work orders. 3 warning letters triggers a default by the PPM as enacted by the Department of Procurement and Contracts. • The above process has been enacted as of Aug 2026 and will be captured in a standard operating procedure (SOP) by Q3-2026. Responsible for Corrective Action: Anthony Myers, Director, Property Operations; Takina Clark, Property Operations; Pamela Fairley, Director RAD Anticipated Completion Date of: 3Q-2026 Low-Rent and RAD (Environmental): The Green and Healthy Homes Program, in coordination with Property Operations and Private Property Management (PPM), is implementing process improvements to strengthen environmental contaminant testing, moisture assessment, and mold remediation practices across CHA properties. Key actions include finalizing internal, partner, and vendor guidelines and SOPs—covering product specifications, guidance, and decision mapping—targeted for distribution in Q4-2026. CHA established a dedicated environmental vendor pool as of September 1, 2026, enabling standardized training and compliance monitoring for moisture assessments and remediation work. PPM staff will receive ongoing quarterly training on identifying and triaging suspected mold, implementing prevention strategies, and applying best practice remediation responses. Resident education will focus on prevention and safe housekeeping practices. Pending the release of new Illinois Department of Public Health mold and moisture regulations, CHA will conduct targeted training and certification outreach to ensure compliance once rulemaking is complete. Two PPM training sessions were completed in Q2 & Q3 2026. Completion and ongoing compliance will be validated through (a) workflow process improvement efforts, (b) distribution of updated guidelines/SOPs, (c) implementation of quality assurance audits of remediation work (sampling one out of every four relevant projects), and (d) enhanced data capture within Yardi to support screening during inspections. Relevant projects include work orders that are flagged as either mold/moisture or lead-based paint hazard. Audits will include a desktop review to determine whether property is a target property (per building year data and 24 CFR Part 35) and whether property management took appropriate moisture/mold remediation steps or lead-safe work practices. Responsible for Corrective Action: Elizabeth Poole, Director Healthy Homes Anticipated Completion Date: Q4-2026

View Audit 412020

Finding 1236485 (2025-005)

Material Weakness 2025

Chicago Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Finding 2025-005 N. Special Tests and Provisions: N4. Vacant Units HCV agrees with the auditor’s recommendation to reassess its internal control over vacant units to ensure claims are reduced or reduced in a timely manner. Project Based Voucher (PBV) Program Compliance staff will review and update w...

Finding 2025-005 N. Special Tests and Provisions: N4. Vacant Units HCV agrees with the auditor’s recommendation to reassess its internal control over vacant units to ensure claims are reduced or reduced in a timely manner. Project Based Voucher (PBV) Program Compliance staff will review and update written quality control procedures of PBV program administrators to ensure vacancy payment processes are efficient, properly controlled, and compliant with HUD requirements. PBV Program Compliance will provide updated procedures and training to all impacted teams. In addition, the HCV Program Compliance Manager will strengthen existing compliance monitoring activities to identify and address any exceptions related to vacancy payment processing. Responsible for Corrective Action: Isaelena Albarran, HCV Program Compliance Manager Anticipated Completion Date: Q4-2026

View Audit 412020

Finding 1236483 (2025-001)

Material Weakness 2025

California Invasive Plant Council

CA

Reporting Internal Control / Segregation of Duties

Finding Reference Number: 2025-001 Description of Finding: The annual SF-425 for the period ended June 30, 2025, was submitted on January 30, 2026, approximately four months after its September 30, 2025 due date. In addition, the first-quarter 2025 progress report was submitted on May 6, 2025, six d...

Finding Reference Number: 2025-001 Description of Finding: The annual SF-425 for the period ended June 30, 2025, was submitted on January 30, 2026, approximately four months after its September 30, 2025 due date. In addition, the first-quarter 2025 progress report was submitted on May 6, 2025, six days after its April 30, 2025 due date. Statement of Concurrence or Nonconcurrence: The California Invasive Plant Council agrees with the audit finding. Corrective Action: The California Invasive Plant Council Program team and Finance team will share a reminder of a report’s due date, with members of both teams invited, on their respective Outlook calendars with a pop-up reminder appearing at least 2 weeks prior to the due date of the reports. After a grant agreement is executed, a coordination meeting between the Director of Finance, Operations, and Administration (DFOA) and the Grants & Contracts Manager (GCM) will occur to identify the report due dates and address any other special grant needs. After the meeting, the GCM will send a list of the identified report due dates to the DFOA who will set the date reminder and invite members from both teams to it. The goal is to reconcile the grant expenses by both teams and to complete and review the report well in advance of the EPA (or other federal agency) due dates to ensure timely submission of required reports. Name of Contact Person: Jutta Burger, Executive Director, 510-843-3902 Ext 305 Projected Completion Date: The California Invasive Plant Council anticipates resolving this audit finding by October 2026. It will be monitored and confirmed by the Executive Director and/or the Director of Finance, Operations, and Administration, in association with the Grants & Contracts Manager and the Finance Team.

View Audit 412016

Finding 1236341 (2025-003)

Material Weakness 2025

Community Foundation of Northern Nevada

NV

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

Federal Agency Name: Department of Treasury Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The Foundation did not have internal controls to ensure proper review and approval (segregation of duties) between the preparer and reviewer ...

Federal Agency Name: Department of Treasury Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The Foundation did not have internal controls to ensure proper review and approval (segregation of duties) between the preparer and reviewer of the quarterly financial reports. Corrective Action Plan: Previous reports were compiled by the Foundation’s vendors and submitted by the prior CFO. Future reports will be prepared by the Accountant and reviewed by the CFO prior to submission. Responsible Individuals: Alisha Kinnison, Accountant and Matt Lazar, CFO Anticipated Completion Date: July 2025

View Audit 412006

Finding 1236339 (2025-001)

Material Weakness 2025

Keene Housing

NH

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: The Authority should implement a process and control to ensure that all proper documentation is being maintained for HQS inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit...

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: The Authority should implement a process and control to ensure that all proper documentation is being maintained for HQS inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Keene Housing has implemented a process to ensure that all proper documentation is being maintained for HQS inspections. Name(s) of the contact person(s) responsible for corrective action: Ellen Wishart, Director of Voucher Program Planned completion date for corrective action plan: immediately, August 1, 2026

View Audit 412003

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 1236335 (2025-004)

Material Weakness 2025

Kanabec County

MN

Internal Control / Segregation of Duties Eligibility Significant Deficiency

CASEFILE REVIEWS Recommendation: It is recommended the County implement procedures to ensure proper documentation in the casefiles and that it matches the information input into the eligibility system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. A...

CASEFILE REVIEWS Recommendation: It is recommended the County implement procedures to ensure proper documentation in the casefiles and that it matches the information input into the eligibility system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will retain documentation related to applicable federal requirements. 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 1236329 (2025-002)

Material Weakness 2025

Special Health Resources for Texas, Inc.

TX

Subrecipient Monitoring Material Weakness Program Income

SHR will correct the identified non-Ryan White Part B (RWB) patients who were incorrectly included in the RWB program income. The corrective action consists of generating a report of all RWB patients and matching this report to a separate report listing patient receipts collected. This process will ...

SHR will correct the identified non-Ryan White Part B (RWB) patients who were incorrectly included in the RWB program income. The corrective action consists of generating a report of all RWB patients and matching this report to a separate report listing patient receipts collected. This process will occur on a monthly basis, with RW program collections being posted as community income. This process will also include reconciling the results with an independent report generated by our external collection agency. This QA procedure will ensure that patients included in the RWB program income report are appropriately classified as RWB patients and are not community clinic patients who are not eligible for inclusion in RWB program income. SHR will continue to monitor the effectiveness of these controls and will make additional adjustments as necessary to ensure that RWB program income is accurately classified, recorded, and reported in accordance with applicable program requirements.

View Audit 411958

Finding 1236328 (2025-001)

Material Weakness 2025

Special Health Resources for Texas, Inc.

TX

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Previous corrective actions included revised registration forms, pre-visit schedule preparation, post-visit audits, and staff training. While these measures improved monitoring, SHR identified the need for stronger point-of-service controls and increased operational oversight. We are revising our SF...

Previous corrective actions included revised registration forms, pre-visit schedule preparation, post-visit audits, and staff training. While these measures improved monitoring, SHR identified the need for stronger point-of-service controls and increased operational oversight. We are revising our SFS and front-office policies and procedures to clearly define documentation requirements, staff responsibilities, and management accountability. A key revision will require patients requesting or renewing SFS eligibility to provide all required documentation at the time of service. The previous process allowing additional time after the visit to submit documentation will be discontinued. Patients without required documentation will be handled according to the revised policy regarding SFS eligibility and financial responsibility. SHR is also establishing an Assistant Director of Operations (ADOO) position responsible for standardized front-office training, monitoring, and accountability across all clinic locations. The ADOO will train front-office staff and Clinic Managers on SFS eligibility requirements, point-of-service documentation, and revised policies and procedures.The ADOO will conduct routine audits of SFS eligibility records and front-office documentation. Deficiencies will be documented and addressed with the applicable Clinic Manager and staff through retraining, corrective follow-up, and accountability measures as appropriate. Corrective actions will be tracked through resolution, with recurring or significant deficiencies escalated through Operations leadership. These strengthened point-of-service requirements, revised policies, standardized training, routine auditing, and defined accountability measures will provide SHR with a consistent process for identifying and correcting deficiencies and supporting sustained SFS compliance across all clinic locations.

View Audit 411958

Corrective Action Plans

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