Corrective Action Plans

Finding 1182249 (2025-008)

Material Weakness 2025

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

FINDING 2025-08 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S0...

FINDING 2025-08 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014, Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Summary of Finding: Significant Deficiency. The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, detecting, and correcting noncompliance for Eligibility. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182244 (2025-006)

Material Weakness 2025

Griffith Public Schools

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.1 § 200.211 § 200.303 § 200.308 § 200.309

FINDING 2025-006 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls to ensure transactions made with the Special Education Grant funding occurred within the approp...

FINDING 2025-006 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls to ensure transactions made with the Special Education Grant funding occurred within the appropriate period of performance. Claims for the Special Education programs were paid without an appropriate level of review or oversight to ensure the expenditures charged to each grant were within the allowed time frame. Although the reimbursement requests submitted to the Indiana Department of Education were prepared and approved by two different employees, the School Corporation was unable to provide evidence of this review and approval process, which may have included a review of the costs included on each request to verify they were within the correct period of performance. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. A grant consultant has been contracted to assist in managing grants. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182228 (2025-003)

Material Weakness 2025

Griffith Public Schools

IN

Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties § 200.303 § 200.403

FINDING 2025-03 Finding Subject: Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that w...

FINDING 2025-03 Finding Subject: Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance related to the payroll and payroll benefit costs charged to the grant or food service revenues being accounted for in the School Food Account. The lack of internal controls and noncompliance was isolated to the 2023-2024 school year. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place to ensure compliance. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182225 (2025-001)

Material Weakness 2025

Citizens Medical Center

TX

Reporting Internal Control / Segregation of Duties

Finding Number: 2025-001 Finding Name: Reporting Finding Summary: The Medical Center had discrepancies between the amounts reported in the quarterly progress reports and the actual expenditures. Specifically, the amounts reported in the progress reports did not accurately reflect the total expenditu...

Finding Number: 2025-001 Finding Name: Reporting Finding Summary: The Medical Center had discrepancies between the amounts reported in the quarterly progress reports and the actual expenditures. Specifically, the amounts reported in the progress reports did not accurately reflect the total expenditures incurred during the reporting period by $89,900. CLIENT PLANNED ACTION: The Medical Center agrees with the finding. The reported expenditures were corrected in later reporting periods. Going forward, we have adjusted procedures to include a review of items eligible for SLFRF reimbursement to identify items received during the reporting period, rather than items requested. CLIENT RESPONSIBLE PARTY: Daniel Goris, Accounting Manager COMPLETION DATE: March 31, 2026

View Audit 393613

Finding 1182217 (2025-001)

Material Weakness 2025

Community Health Center of Southeast Kansas

KS

Special Tests & Provisions Subrecipient Monitoring Eligibility

Special Tests and Provisions - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken Staff Training Quality Assurance ...

Special Tests and Provisions - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken Staff Training Quality Assurance and Monitoring To ensure sustained compliance, the organization is implementing the following monitoring process: • Monthly random chart audits of sliding fee documentation. • Minimum sample size of 40 patient records • Audit elements will include: o Income documentation present o Household size documented o Correct FPG calculation o Correct discount level applied • Findings will be reported to senior leadership and the compliance committee. Corrective coaching is provided when deficiencies are identified. Comprehensive training is being conducted for all relevant staff including: • Patient access / front desk staff • Financial counselors • Billing staff • Site managers Training topics include: • HRSA Sliding Fee Discount Program requirements • Determining household size • Calculating FPG percentage • Acceptable income documentation • Proper EHR documentation • Self-attestation procedures

View Audit 393604

Finding 1182213 (2025-002)

Material Weakness 2025

Visit Baltimore, Inc.

MD

Reporting Internal Control / Segregation of Duties

Visit Baltimore, Inc. and Subsidiary has implemented procedures to reconcile the federal award subsidiary ledger to the general ledger prior to submission of monthly performance reports. Additional review controls have been established to ensure reported expenditures agree to the underlying accounti...

Visit Baltimore, Inc. and Subsidiary has implemented procedures to reconcile the federal award subsidiary ledger to the general ledger prior to submission of monthly performance reports. Additional review controls have been established to ensure reported expenditures agree to the underlying accounting records.

View Audit 393597

Finding 1182210 (2025-002)

Material Weakness 2025

Schuyler-Industry Community Unit School District No. 5

IL

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Condition - The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan - A second person (Superintendent) compares the meal counts in the claim to: the SDS daily meal...

Condition - The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan - A second person (Superintendent) compares the meal counts in the claim to: the SDS daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimbursement rates. The reviewer will then sign and date a reconciliation sheet before submission. Anticipated Date of Completion - July 1, 2026; Name of Contact Person - Dr. Beau Fretueg, Superintendent; Management Response - The corrective action plan was discussed with the employee responsible for filing the claim, the business manager, and the superintendent. After discussion, the plan was approved by the superintendent.

View Audit 393594

Finding 1182205 (2025-003)

Material Weakness 2025

Town of Manchester

MD

Reporting Internal Control / Segregation of Duties § 200.302 § 200.328

DEPARTMENT OF THE TREASURY Coronovirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement stronger internal controls over federal reporting, including establishing a formal reconciliation process between the general ledger and th...

DEPARTMENT OF THE TREASURY Coronovirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement stronger internal controls over federal reporting, including establishing a formal reconciliation process between the general ledger and the Project and Expenditure Report, requiring Town Administrator's review and approval of all federal reports prior to submission, and providing additional training to staff on Federal reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will strengthen its reconciliation procedures requiring the Director of Finance to reconcile all federal expenditures reported in the Project and Expenditure report to the general ledger. Name of the contact person responsible for corrective action: Kelly Baldwin, Director of Finance Planned completion date for corrective action plan: April 1, 2026.

View Audit 393586

Finding 1182204 (2025-002)

Material Weakness 2025

East Marshall Community School District

IA

Internal Control / Segregation of Duties

The district acknowledges this finding. East Marshall operates with a small administrative and financial staff but we will continue to have segregation of duties as a priority.

View Audit 393582

Finding 1182200 (2025-002)

Material Weakness 2025

Bradford County Action, INC

PA

Reporting Internal Control / Segregation of Duties

Management concurs with and accepts the material weakness in its internal control. We believe it is cost-efficient to continue to rely on external auditors to assist in the preparation of its financial statements and related notes, including the schedule of expenditures of federal awards.

View Audit 393580

Finding 1182183 (2025-004)

Material Weakness 2025

University of Mount Olive, Inc.

NC

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2025-004 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid, Mr. Jared Peterson, Financial Aid Counselor, Mrs. Terri Grice, Associate Registrar, and Mrs. Vicky Warrick, Registrar Corrective Action: As a result of Audit Finding 2025-004, Financial Aid ha...

Finding 2025-004 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid, Mr. Jared Peterson, Financial Aid Counselor, Mrs. Terri Grice, Associate Registrar, and Mrs. Vicky Warrick, Registrar Corrective Action: As a result of Audit Finding 2025-004, Financial Aid has generated a report specifically for the Registrar’s Office that indicates enrollment plans for students who stop attending or withdraw from all courses for a single semester. The Registrar’s Office will be using this report for reporting enrollment status changes for students via NSLDS. Anticipated Completion Date: March 19, 2026

View Audit 393570

Finding 1182181 (2025-003)

Material Weakness 2025

University of Mount Olive, Inc.

NC

Student Financial Aid Internal Control / Segregation of Duties

Finding 2025-003 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid and Mr. Jared Peterson, Financial Aid Counselor Corrective Action: As a result of Audit Finding 2025-003, Financial Aid will originate direct loans at least one week prior to the scheduled disb...

Finding 2025-003 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid and Mr. Jared Peterson, Financial Aid Counselor Corrective Action: As a result of Audit Finding 2025-003, Financial Aid will originate direct loans at least one week prior to the scheduled disbursement date. For large origination files at semester starts, financial aid administrators will run simulation originations to work through origination and/or disbursement rejections prior to sending real originations at least one month prior to semester starts. Anticipated Completion Date: March 19, 2026

View Audit 393570

Finding 1182180 (2025-002)

Material Weakness 2025

University of Mount Olive, Inc.

NC

Internal Control / Segregation of Duties Student Financial Aid Eligibility

Finding 2025-002 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid and Mr. Jared Peterson, Financial Aid Counselor Corrective Action: As a result of Audit Finding 2025-002, Financial Aid will use a daily credit change report generated automatically from academ...

Finding 2025-002 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid and Mr. Jared Peterson, Financial Aid Counselor Corrective Action: As a result of Audit Finding 2025-002, Financial Aid will use a daily credit change report generated automatically from academic records to make any manual credit updates in the PowerFAIDS financial system. Additionally, Financial Aid will use selection sets within PowerFAIDS to identify any credit hour mismatches between what is manually reported versus what is integrated from Power Campus, the academic records database. Anticipated Completion Date: March 19, 2026

View Audit 393570

Finding 1182179 (2025-001)

Material Weakness 2025

University of Mount Olive, Inc.

NC

Cash Management Internal Control / Segregation of Duties

Finding 2025-001 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid, Mr. Jared Peterson, Financial Aid Counselor, and Mrs. Laurie Evans, Assistant Controller Corrective Action: As a result of Audit Finding 2025-001, Financial Aid and the Controller's Office con...

Finding 2025-001 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid, Mr. Jared Peterson, Financial Aid Counselor, and Mrs. Laurie Evans, Assistant Controller Corrective Action: As a result of Audit Finding 2025-001, Financial Aid and the Controller's Office continues to implement a bi-weekly reconciliation process to ensure that any excess funds are disbursed or returned via G5 within the 10-day window. The Controller’s Office has updated reporting practices that ensure that return of funds are appropriately notated as return of Title IV funds. Anticipated Completion Date: March 19, 2026

View Audit 393570

Finding 1182178 (2025-001)

Material Weakness 2025

Marian University, Inc.

WI

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend that the University verifies the enrollment intensity for each student receiving the Federal Pell Grant prior to finalizing their award package. Explanation of disagreement with audit finding: There is no disa...

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend that the University verifies the enrollment intensity for each student receiving the Federal Pell Grant prior to finalizing their award package. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University is working with a PowerFAIDS consultant to ensure that the correct number of credits populates based on the courses inputted. The issue has also been added to their procedures to check the Class Load and Credits field whenever packaging or revising a student’s aid. Name(s) of the contact person(s) responsible for corrective action: Michael Moos, Vice President of Finance Planned completion date for corrective action plan: June 30, 2026

View Audit 393559

Finding 1182177 (2025-001)

Material Weakness 2025

Northeast Iowa Mental Health Center

IA

Internal Control / Segregation of Duties

To: U.S. Department of the Treasury Northeast Iowa Mental Health Center respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs, 123 W. Water Street, Decorah, IA 52101 Audit period:...

To: U.S. Department of the Treasury Northeast Iowa Mental Health Center respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs, 123 W. Water Street, Decorah, IA 52101 Audit period: Year ended June 30, 2025 The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT. U.S. Department of the Treasury: Internal control deficiency: Federal Assistance Listing Number 93.696 Certified Community Behavioral Health Clinic Expansion Grants Internal control deficiency: See Finding 2025-001 Recommendation: We realize that with a limited number of office employees, segregation of duties is difficult. However, the Center should review the operating procedures to obtain the maximum internal control possible under the circumstances. The Center should also consider the potential consequence of reliance on one person for financial, grant and payroll reporting. Action Taken: This issue is reviewed annually through the audit review with the Board of Directors. The Center has implemented a segregation of duties action plan effective June 30, 2025 to address this issue going forward. Anticipated Date of Completion: June 30, 2026. In the U.S. Department of the Treasury have questions regarding this plan, please call Bonnie Johnson, MIS Director, at 563-382-3649. Sincerely yours, (signed Bonnie Jonson), Bonnie Johson Northeast Iowa Mental Health Center MIS Director cc: Brent V Berns, CPA

View Audit 393557

Finding 1182176 (2025-001)

Material Weakness 2025

City of Amesbury

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Audit Finding Reference: 2025-001 Planned Corrective Action: The City will implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. This year was atypical due to staff turnover, which impacted normal o...

Audit Finding Reference: 2025-001 Planned Corrective Action: The City will implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. This year was atypical due to staff turnover, which impacted normal operations. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Marisa Batista, CFO

View Audit 393553

Finding 1182171 (2025-002)

Material Weakness 2025

Eastern Pulaski Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2025-002 (Auditor Assigned Reference Number) Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services Contact Phone Number and Email Address: stefanie.grandstaff@epulaski.k12.in.us Views of Res...

FINDING 2025-002 (Auditor Assigned Reference Number) Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services Contact Phone Number and Email Address: stefanie.grandstaff@epulaski.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: N/A Description of Corrective Action Plan: The Food Service Director will continue uploading the state-provided file into Skyward and verifying the accuracy of the imported information. After this review, the Food Service Director will notify the Director of Business Services via email to independently confirm that the data from the state file was uploaded and processed correctly in Skyward. This email correspondence will serve as documentation of the verification process. In addition, we will address the issue related to the 30-day rollover and students who withdraw. We will work with Skyward to adjust system parameters so that both active and inactive students are included, ensuring the rollover is accurate. The Food Service Director will also review each newly enrolled student to confirm the eligibility status by verifying whether a parent submitted an application through the school or the state. Based on the documentation available, she will update eligibility status as needed and then email the Director of Business Services to review and confirm accuracy. Anticipated Completion Date: June 30, 2026.

View Audit 393546

Finding 1182163 (2025-004)

Material Weakness 2025

State of Hawai'i, Department of Hawaiian Home Lands

HI

Subrecipient Monitoring Material Weakness Reporting

Finding No. 2025-004: Reporting AL No.: 12.600 Program Title: Community Investment Grant Award Number: HQ00052310045 Condition During our audit, we tested a non-statistical sample of one subaward and found that the reporting required by Section 2, Full Disclosure of Entities Receiving Federal Fundin...

Finding No. 2025-004: Reporting AL No.: 12.600 Program Title: Community Investment Grant Award Number: HQ00052310045 Condition During our audit, we tested a non-statistical sample of one subaward and found that the reporting required by Section 2, Full Disclosure of Entities Receiving Federal Funding, of the Federal Funding Accountability and Transparency Act (“FFATA”) was not completed at all. Corrective Action Plan The Department of Hawaiian Home Lands (“DHHL”) will change internal grants administrative procedures to better account for the submittal of the FFATA and the requirements of 2 CFR Part 170, Appendix A. A report will be submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System by February 28, 2026. Person Responsible Lilliane Makaila, Acting Planning Program Manager Anticipated Date of Completion The FFATA report will be submitted by February 28, 2026.

View Audit 393530

Finding 1182161 (2025-002)

Material Weakness 2025

State of Hawai'i, Department of Hawaiian Home Lands

HI

Subrecipient Monitoring Material Weakness Reporting

Finding No. 2025-002: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition FFATA report was not filed regarding the UH Subaward for FY 2025 (7/1/2024–6/30/2025). Corrective Action Plan DHHL will work on budget amendments on the Fe...

Finding No. 2025-002: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition FFATA report was not filed regarding the UH Subaward for FY 2025 (7/1/2024–6/30/2025). Corrective Action Plan DHHL will work on budget amendments on the Federal side via eRA Commons (with NTIA and NIST oversight). Once Budget amendments are made, DHHL will immediately prepare and submit FFATA report for UH subaward, make additional updates on .gov systems for report submission, and document reason for late submission. DHHL will confirm UH subaward meets FFATA reporting threshold ($30,000 for subawards) and review all other active subawards for FFATA reporting requirements. Moving forward, DHHL will establish procedures for timely FFATA and subaward reporting. DHHL will also review all subawards from past two years for missed FFATA reports and file any additional delinquent reports. Person Responsible Jaren Tengan, Broadband Coordinator And/or Aislen Bacalso, Broadband Coordination Assistant Anticipated Date of Completion The updated reports are subject to the completion and approval of Federal Budget Amendments. DHHL is hopeful that NTIA and NIST will provide feedback and approval by June 2026, and DHHL will immediately prepare and submit FFATA reports for the UH subaward. (Please note this is the first fiscal year DHHL is working with NIST. It is unsure how long budget amendment processes will take.)

View Audit 393530

Finding 1182142 (2025-004)

Material Weakness 2025

County of Trinity

CA

Subrecipient Monitoring Material Weakness Reporting

Federal program title: Community Development Block Grant – CFDA 14.228 Condition: During our test of the reporting requirements, we determined that the County did not submit the required reports under Reporting of the Compliance Supplement. Recommendation: CLA recommends the County develop procedure...

Federal program title: Community Development Block Grant – CFDA 14.228 Condition: During our test of the reporting requirements, we determined that the County did not submit the required reports under Reporting of the Compliance Supplement. Recommendation: CLA recommends the County develop procedures, such as reporting checklist to ensure that reporting requirements are tracked and met. Additionally, CLA recommends that the County perform cross training with employees to ensure that knowledge is shared among the team members. Explanation of disagreement with audit ﬁnding: There is no disagreement with the audit ﬁnding. Action planned in response to ﬁnding: Staff will work to prioritize the completion of the past due reporting requirements. All active CDBG grant projects have been completed with all outstanding reports for the closeout being submitted. The only outstanding reports as of the writing of this are the required PI reports. Staff will do their best to get these updated and submitted. Once caught up, cross-training will be explored. Name(s) of the contact person(s) responsible for corrective action: Suzie Hawkins Senior Financial Analyst – County Administrative Office Planned completion date for corrective action plan: As time Allows

View Audit 393506

Finding 1182141 (2025-003)

Material Weakness 2025

County of Trinity

CA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.334

Federal program title: Home Partnership Investment Program - CFDA 14.239 Condition: CLA observed that the County did not retain copies of the grant agreements for the Home Partnership Investment Program. Recommendation: We recommend that management establish and maintain a formal process for the ret...

Federal program title: Home Partnership Investment Program - CFDA 14.239 Condition: CLA observed that the County did not retain copies of the grant agreements for the Home Partnership Investment Program. Recommendation: We recommend that management establish and maintain a formal process for the retention and organization of all grant-related documentation. This process should ensure that key documents are securely stored, easily accessible, and periodically reviewed to support ongoing compliance with grant requirements. Additionally, the County should work with granting agencies to obtain copies of any missing agreements and perform a comprehensive review to identify and address any outstanding compliance requirements. Explanation of disagreement with audit ﬁnding: There is no disagreement with the audit ﬁnding. Action planned in response to ﬁnding: These grant agreements were entered into long before any current staff members worked for the County/Department. Current processes have been updated to ensure that all contracts entered into by the County, including grant agreements, are retained by the County Administrative Office as the custodian of records. Name(s) of the contact person(s) responsible for corrective action: Suzie Hawkins Senior Financial Analyst – County Administrative Office Planned completion date for corrective action plan: Complete

View Audit 393506

Finding 1182111 (2025-001)

Material Weakness 2025

Cambridge College

MA

Student Financial Aid Reporting Internal Control / Segregation of Duties

Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan The College will ensure sufficient processing time for the National Student Clearinghouse (NSC) to repo...

Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan The College will ensure sufficient processing time for the National Student Clearinghouse (NSC) to report graduates to the National Student Loan Data System (NSLDS) within the required federal reporting timeframe. During Fall 2024, the College was required to submit a second graduate file. By the time this file was processed by NSC and transmitted to NSLDS, it exceeded the 45-day reporting deadline. To prevent recurrence, the College will implement earlier internal processing deadlines and enhanced monitoring of graduate file submissions. In addition, the College will promptly review and correct any graduate records rejected by NSC and ensure that all statuses are accurately updated in the NSC system prior to transmission to NSLDS. For withdrawal reporting, the College applies the following standards: • If a student withdraws from the College after completing all courses in the final sub-term of a semester, the effective date reported is the semester end date. • If a student withdraws from the College and withdraws from all courses during the final sub-term, the effective date reported is the official date the student submits withdrawal from both the College and the courses. Conferral dates are established by the College and may differ from the semester end date. The College maintains three conferral dates annually: Spring, Summer, and Fall. Enrollment reporting for graduates will reflect the official conferral date as determined by the institution. Timeline for Implementation of Corrective Action Plan End of Fiscal Year 2026 Contact Person Stephanie King Executive Director of Student Financial Services

View Audit 393481

Finding 1182106 (2025-001)

Material Weakness 2025

Ashe Services for Aging Foundation, Inc.

NC

Special Tests & Provisions Subrecipient Monitoring Cash Management

Planned Corrective Action: Due to a transition between Finance Directors, there was an administrative oversight that resulted in the reserve funds not being fully consolidated into the designated reserve account by June 30, 2025. Additionally, the USDA Annual Borrower Certification process was compl...

Planned Corrective Action: Due to a transition between Finance Directors, there was an administrative oversight that resulted in the reserve funds not being fully consolidated into the designated reserve account by June 30, 2025. Additionally, the USDA Annual Borrower Certification process was completed later than usual (in July rather than by the end of May), delaying identification of the discrepancy. The Organization identified the discrepancy during the USDA Annual Borrower Certification process and completed the required transfer to fully fund the designated reserve account on July 17, 2025 prior to submission of the certification. The Organization has implemented and will maintain the following corrective actions: • Establishment of a dual review and approval process for reserve balances at fiscal year-end to ensure accuracy and compliance. • Formal assignment of reserve compliance responsibilities to designated finance personnel to ensure accountability. • Implementation of a process to monitor reserve balances monthly, with reconciliation to USDA requirements. • Submission of a request to USDA to ensure that Annual Borrower Certification notifications are sent to both the Executive Director and Finance Director to enhance oversight and accountability. Responsible Official: Patricia Calloway, Executive Director Planned Completion Date: Implemented as of July 17, 2025, with ongoing monitoring and control procedures in place for all future reporting periods. Status: The required reserve balance was fully funded in the designated account as of July 17, 2025 prior to submission of the USDA Borrower Certification.

View Audit 393476

Finding 1182104 (2025-002)

Material Weakness 2025

Howard County Economic Development Authority

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation....

We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation. We anticipate completion of this by March 31, 2026.

View Audit 393475

Corrective Action Plans

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