Corrective Action Plans

Finding 1241655 (2025-002)

Material Weakness 2025

OSSINING COMMUNITY GARDEN OF DREAMS LEGACY CENTER INC

NY

Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding: 2025-002 - Special Tests and Provisions: Uniform Relocation Act Condition Reported by the Auditor: OCGDLC did not assess whether the relocation provisions of 49 CFR Part 24 applied to the occupants of the property acquired with federal award funds, did not identify the occupants or retain o...

Finding: 2025-002 - Special Tests and Provisions: Uniform Relocation Act Condition Reported by the Auditor: OCGDLC did not assess whether the relocation provisions of 49 CFR Part 24 applied to the occupants of the property acquired with federal award funds, did not identify the occupants or retain occupancy records, and did not issue any notice required by 49 CFR 24.203. Corrective Action Planned: Ossining Community Garden of Dreams Legacy Center Inc. (OCGDLC) recognizes the importance of compliance with the Uniform Relocation Act (URA) and acknowledges the documentation and procedural concerns identified during the audit. The federally assisted property acquisition was completed on April 15, 2025. While the prescribed HUD relocation-related form was not utilized during the acquisition process, OCGDLC maintains that communication concerning the property's occupancy circumstances was conveyed to the seller, as reflected in the available transaction documentation. These communications demonstrate that occupancy considerations were addressed during the acquisition process, notwithstanding the absence of the specific form. Furthermore, to the best of OCGDLC management's knowledge and based on the information available, no displacement occurred as a result of the acquisition. OCGDLC has provided HUD with available documentation concerning the completed acquisition and occupancy circumstances. OCGDLC remains committed to ensuring that the documentation and communications surrounding the transaction are appropriately reflected in its federal grant records. OCGDLC will implement the following corrective measures: 1. Documentation of the Completed Acquisition: OCGDLC has maintained the existing acquisition records, including correspondence and documentation reflecting communications with the seller regarding occupancy, together with the supporting materials previously submitted to HUD. These records are maintained as part of OCGDLC's federal grant documentation. 2. Advance Confirmation of Federal Compliance Requirements: For any future federally assisted real property acquisition, OCGDLC will proactively request written guidance from HUD or the applicable federal awarding agency identifying all required forms, notices, certifications, supporting documentation, and applicable submission deadlines. OCGDLC will seek clarification regarding when each requirement must be completed, including any actions necessary before acquisition, during the transaction, or following closing. This process will supplement OCGDLC's internal compliance review and promote clear communication and coordination regarding federal requirements. These measures reflect OCGDLC's commitment to federal compliance while recognizing the distinction between the absence of a prescribed form and the documented communications that occurred during the acquisition. OCGDLC will continue to strengthen its compliance practices through advance clarification of applicable requirements and maintenance of supporting documentation. Anticipated Completion Date: Completed: Existing acquisition documentation, occupancy-related correspondence, and supporting materials have been maintained on file and provided to HUD. Effective Immediately: OCGDLC will proactively request written confirmation of applicable federal forms, notices, documentation requirements, and submission deadlines in advance of any future federally assisted real property acquisition. Name and Title of Responsible Official: Diana E. Lemon Chief Executive Officer & Co-Founder Ossining Community Garden of Dreams Legacy Center Inc.

View Audit 415718

Finding 1241642 (2025-004)

Material Weakness 2025

Forrest County, Mississippi

MS

Reporting Internal Control / Segregation of Duties § 200.303

During review of Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures, the County identified and corrected certain reporting classifications. No expenditure was added to or removed from the program. The County will perform additional review procedures for future submissions. Name of...

During review of Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures, the County identified and corrected certain reporting classifications. No expenditure was added to or removed from the program. The County will perform additional review procedures for future submissions. Name of Responsible Person: Board of Supervisors of Forrest County, Mississippi Expected Date of Completion: Implemented for the corrected SLFRF reporting.

View Audit 415703

Finding 1241625 (2025-001)

Material Weakness 2025

Crosspurpose

CO

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.404 § 200.405

Finding 2025-001 AL number: 10.561 AL title: Supplemental Nutrition Assistance Program Federal award or contract: FFY 2026 SNAP Employment and Training Contract No. 26 IHGA 206885 Questioned costs: $155,141 During the audit, the Organization reported $155,141 of contractual expenditures under the FF...

Finding 2025-001 AL number: 10.561 AL title: Supplemental Nutrition Assistance Program Federal award or contract: FFY 2026 SNAP Employment and Training Contract No. 26 IHGA 206885 Questioned costs: $155,141 During the audit, the Organization reported $155,141 of contractual expenditures under the FFY 2026 SNAP Employment and Training Program. The expenditures primarily related to technology, outsourced IT support, operations, consulting, and other program support provided by third-party service providers and contractors. The Organization retained invoices and supporting records, but the documentation did not provide enough detail to demonstrate how certain contractual costs were allocated to eligible participants of the federal program, and whether time-and-effort records, utilization metrics, or other records supported the charges. Management submitted an Employment First Program Operator Plan to the Department at the beginning of the contract including the estimated contractual costs, but did not retain documentation showing whether the selected contractors were communicated to or approved by the Department as modifications to the approved plan. The Department had approved invoices and reimbursed these costs before raising concerns during its fiscal management evaluation. Management recorded a liability for the amounts identified by the State pending final resolution. Corrective Action Plan CrossPurpose has implemented a revised cost allocation plan consistent with federal cost principles. Because the Organization serves people throughout Denver neighborhoods regardless of eligibility for government benefits, certain shared costs cannot always be tied directly to eligible participants. The revised plan pools those costs and allocates them based on eligible participants as a proportion of total participants served, using participant data the Organization already tracks. CrossPurpose has also implemented a process to review contractors whose costs are charged to grants and confirm that each contractor has completed the applicable approval process required by the grant before reimbursement requests are submitted. Anticipated completion date: August 1, 2026

View Audit 415691

Finding 1241623 (2025-004)

Material Weakness 2025

Steelton-Highspire School District

PA

Subrecipient Monitoring Cash Management Reporting

The District agrees with the finding and the business manager has resumed taking on responsibility for submitting quarterly reports in a timely manner. The District maintains a listing of due dates for reports to assist in monitoring when reports are due to external agencies. The business manager an...

The District agrees with the finding and the business manager has resumed taking on responsibility for submitting quarterly reports in a timely manner. The District maintains a listing of due dates for reports to assist in monitoring when reports are due to external agencies. The business manager and staff are developing and implementing procedures to correct past mistakes, establish efficient processes and ensure all transactions are correctly posted to the proper period, fund, function and account.

View Audit 415665

Finding 1241621 (2025-006)

Material Weakness 2025

Wagoner County

OK

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.303

The Clerk will ensure all reports are accurately submitted

View Audit 415664

Finding 1241619 (2025-004)

Material Weakness 2025

Wagoner County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

Upon OSAl's recommendation, we are putting into place protocols in an official policy and procedures manual specific to all Federal Grants. With their guidance, future Federal Grants will be better documented and monitored in accordance with this policy.

View Audit 415664

Finding 1241591 (2025-002)

Material Weakness 2025

Brooklyn Plaza Medical Center, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

CORRECTIVE ACTION PLAN September 25, 2026 Health Resources and Services Administration Brooklyn Plaza Medical Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: Dece...

CORRECTIVE ACTION PLAN September 25, 2026 Health Resources and Services Administration Brooklyn Plaza Medical Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: 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 number assigned in the schedule. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) FAIN # H8000410 and H8N53897 for 2025 Finding 2025-002 – Special Tests and Provisions MATERIAL WEAKNESS Recommendation We recommend that proper training be given to employees at registration to ensure that the sliding fee discounts be monitored and reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. In addition, management should conduct internal audits to ensure the sliding fee is calculated properly. Action Taken and Expected Date of Correction Identified Issue: Brooklyn Plaza Medical Center identified a need to strengthen the consistent application and documentation of the Sliding Fee Discount Program (SFDP), including front-end staff processes related to patient eligibility, documentation, and collection of applicable fees, as well as back-end billing processes to ensure that sliding fee adjustments and write-offs are applied accurately and consistently. Corrective Action Brooklyn Plaza Medical Center will implement a standardized training, monitoring, and reconciliation process to ensure appropriate administration of the Sliding Fee Discount Program from patient registration through final account reconciliation. This will be implemented by December 2026. Front Desk Training and Standardization All Front Desk/Patient Services staff will receive mandatory training on the Sliding Fee Discount Program. Training will include: • Reviewing the current Sliding Fee Discount Program policy and fee schedule. • Determining and documenting household size and income in accordance with established policy. • Identifying patients who may qualify for the Sliding Fee Discount Program. • Properly completing and maintaining required eligibility documentation. • Applying the appropriate sliding fee category based on established income guidelines. • Communicating the program and applicable patient responsibility clearly and consistently to patients. • Ensuring appropriate information is entered into the electronic health record/practice management system so that billing can process the account correctly. Training will be incorporated into the onboarding process for new Front Desk staff and reinforced through periodic refresher training. Billing and Write-Off Reconciliation The Billing/Revenue Cycle team will establish a back-end review process to ensure that accounts approved for the Sliding Fee Discount Program are adjusted appropriately. Billing staff will verify that: • The correct sliding fee category has been applied. • Patient responsibility is consistent with the approved sliding fee schedule. • Applicable contractual adjustments and sliding fee write-offs are accurately posted. • Sliding fee balances are not incorrectly transferred to patient responsibility or collection activity. • Any discrepancies identified between front-end documentation and back-end billing are corrected promptly. Billing will also conduct periodic reconciliation of sliding fee accounts to identify inappropriate balances, missed adjustments, or incorrect write-offs. Monitoring and Quality Assurance Management will conduct routine audits of a sample of Sliding Fee Discount Program accounts to confirm compliance at both the front and back end. Audit findings will be reviewed with Patient Services and Billing leadership, and any identified deficiencies will result in immediate correction and additional staff education as necessary. The organization will monitor compliance on an ongoing basis to ensure that the corrective action is sustained and that eligible patients consistently receive the appropriate sliding fee discount. Responsible Parties: Practice Administration/Patient Services Leadership Revenue Cycle/Billing Leadership Finance Compliance Expected Outcome: Brooklyn Plaza Medical Center will have a standardized and auditable process that ensures Sliding Fee Discount Program eligibility is appropriately determined and documented at the front end and that corresponding billing adjustments and write-offs are accurately reflected on the back end. If the Health Resources and Services Administration has questions regarding this plan, please call Philip J. Onorato, Chief Executive Officer at 718-596-9800, ext. 205.

View Audit 415633

Finding 1241587 (2025-001)

Material Weakness 2025

Corporacion Educativa Ramon Barquin Dba American Military Academy

PR

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

To counter this situation, CERB is in the process of changing the inhouse personnel in charge of the FEMA grants and the COR3 DRS portal. The person assigned will be properly trained in the use of DRS application and will be attending a grant seminar to better acquaint themselves with processes and ...

To counter this situation, CERB is in the process of changing the inhouse personnel in charge of the FEMA grants and the COR3 DRS portal. The person assigned will be properly trained in the use of DRS application and will be attending a grant seminar to better acquaint themselves with processes and compliance under 2 U.S. Code of Federal Regulations Part 200. Another internal control that will be established is the contracting of an outside expert in FEMA funding to scrutinize present files kept at CERB headquarters and complete any lacking documentation so that future audits can be addressed successfully. As to the $72,756 CERB accepts this finding which has been corrected by returning the funds to the FEMA Public Assistance account after year-end. Regarding the $130,620, CERB has retained an outside accounting resource to double check the correctness of accounting classification, as a counterbalance and internal control method.

View Audit 415628

Finding 1241522 (2025-006)

Material Weakness 2025

Bismarck Rural Fire Protection District

ND

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326

The District is in the process of reviewing its procurement practices. Coordination with Burleigh County will continue to ensure compliance and proper documentation of procurement activities.

View Audit 415584

Finding 1241521 (2025-005)

Material Weakness 2025

Bismarck Rural Fire Protection District

ND

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326

The District is in the process of reviewing its procurement practices. Coordination with Burleigh County will continue to ensure compliance and proper documentation of procurement activities.

View Audit 415584

Finding 1241517 (2025-002)

Material Weakness 2025

City of Portsmouth

OH

Subrecipient Monitoring Material Weakness Reporting § 200.303 § 200.334

The City will implement procedures to obtain, review, reconcile, and retain supporting documentation for all Federal award activity, including costs paid on the City's behalf by the Ohio Department of Transportation. Responsibility for monitoring and documenting these activities will be assigned to ...

The City will implement procedures to obtain, review, reconcile, and retain supporting documentation for all Federal award activity, including costs paid on the City's behalf by the Ohio Department of Transportation. Responsibility for monitoring and documenting these activities will be assigned to appropriate personnel, and management will review and reconcile the amounts reported on the Schedule of Expenditures of Federal Awards to the information provided by ODOT.

View Audit 415580

Finding 1241513 (2025-005)

Material Weakness 2025

Karen Organization of Minnesota

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: We recommend that the Organization strengthen controls over participant eligibility by implementing procedures to regularly monitor participant eligibility periods, track ORR...

Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: We recommend that the Organization strengthen controls over participant eligibility by implementing procedures to regularly monitor participant eligibility periods, track ORR eligibility dates, and timely close cases that exceed the maximum allowable service period. In addition, the Organization should verify and document Minnesota residency prior to providing services, retain supporting eligibility documentation in participant files, and perform periodic monitoring to ensure compliance with program eligibility requirements. Management should not rely solely on system-generated notifications to identify participants approaching eligibility expiration. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KOM will strengthen its participant eligibility procedures by implementing a process to regularly monitor participant eligibility periods and track applicable ORR eligibility dates. Cases that reach or exceed the maximum allowable service period will be identified and closed timely. KOM will also establish procedures to verify and document Minnesota residency before services are provided and to retain appropriate eligibility documentation in participant files. Periodic monitoring will be performed to confirm ongoing compliance with program eligibility requirements, rather than relying solely on system-generated notifications to identify approaching eligibility expiration dates. Name of the contact person responsible for corrective action: Alice Buckner, Executive Director Planned completion date for corrective action plan: December 31, 2026.

View Audit 415577

Finding 1241510 (2025-004)

Material Weakness 2025

Karen Organization of Minnesota

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: The Organization should strengthen its controls over Executive Director payroll by requiring payroll timesheets and related payroll records to be reviewed and approved by an ...

Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: The Organization should strengthen its controls over Executive Director payroll by requiring payroll timesheets and related payroll records to be reviewed and approved by an individual with appropriate oversight authority, such as the Board Chair, Treasurer, or another designated board representative. Management should maintain documentation of such approval and periodically monitor compliance with the control. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in October 2026, KOM will implement an independent review and approval process for the Executive Director's payroll. A designated Board member will review and approve the Executive Director's payroll records. To facilitate this control, the designated Board member will be established in Paylocity with the appropriate manager-level access necessary to perform the approval. KOM will coordinate with the designated Board member to ensure that the review and approval can be completed within the organization's time-sensitive semi-monthly payroll cycle and that evidence of the approval is retained. Name of the contact person responsible for corrective action: Alice Buckner, Executive Director Planned completion date for corrective action plan: November 30 , 2026.

View Audit 415577

Finding 1241507 (2025-003)

Material Weakness 2025

Karen Organization of Minnesota

MN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: The Organization should strengthen its internal controls over grant reimbursement requests by ensuring all requests are reviewed and approved by the authorized Executive Dire...

Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: The Organization should strengthen its internal controls over grant reimbursement requests by ensuring all requests are reviewed and approved by the authorized Executive Director prior to submission to the grantor. Management should maintain documentation evidencing the review and approval and perform periodic monitoring to ensure compliance with established approval and segregation of duties requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective July 2026, KOM implemented an enhanced review and approval process for RPO reimbursement invoices. Each invoice is subject to review by two executives and requires two levels of approval. The Program Director and Executive Director are primarily responsible for the review and approval process. When the Executive Director is unavailable, the Finance Director provides the required review and approval. This process is intended to ensure appropriate oversight and documented authorization before reimbursement requests are submitted. Name of the contact person responsible for corrective action: Alice Buckner, Executive Director Planned completion date for corrective action plan: November 30,2026

View Audit 415577

Finding 1241484 (2025-004)

Material Weakness 2025

Wayne County Board of Education

GA

School Nutrition Programs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FA 2025-004 Improve Controls over Special Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass- Through Entity: Assistance Listing Numbers and Titles: Federal Award Number: Questioned Costs: Reporting Significant Deficiency None U.S. Department ...

FA 2025-004 Improve Controls over Special Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass- Through Entity: Assistance Listing Numbers and Titles: Federal Award Number: Questioned Costs: Reporting Significant Deficiency None U.S. Department of Agriculture Georgia Department of Education 10.553 - School Breakfast Program 10.555 - National School Lunch Program 255GA324N1199 (Year: 2025) None identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the monthly Claims for Reimbursement process. Corrective Action Plans: The School District will strengthen policies, procedures, and internal controls over the monthly Claims for Reimbursement process to ensure claims are accurate, properly supported, reviewed, and submitted timely. • Review and document procedures for preparing and submitting the monthly DE0106 Claim Data reports, including reconciliation to supporting meal count records. • Require reconciliation of DE0106 claims to the corresponding DE0112 Breakfast and DE0118 Lunch reports prior to submission. • Establish a documented secondary review and approval process for monthly reimbursement claims to verify accuracy, completeness, and allowable expenditures. • Maintain supporting documentation for each claim, including meal count reports, reimbursement calculations, and evidence of review and approval. • Provide training to Child Nutrition and Finance personnel responsible for preparing, reviewing, and submitting reimbursement claims. • Conduct periodic internal reviews of submitted claims to identify and correct errors and endure procedures are consistently followed. Estimated Completion Date: June 30, 2027 Contact Person: Kimberly Harrison Telephone: 912-427-1000 Email: kharrison@wayne.k12.ga.us

View Audit 415566

Finding 1241480 (2025-002)

Material Weakness 2025

Wayne County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.404 § 200.430

FA 2025-002 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass- Through Entity: Assistance Listing Numbers and Titles: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Costs/Cost Pri...

FA 2025-002 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass- Through Entity: Assistance Listing Numbers and Titles: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Costs/Cost Principles Significant Deficiency Nonmaterial Noncompliance U.S. Department of Agriculture Georgia Department of Education 10.553 - School Breakfast Program 10.555 - National School Lunch Program 255GA324N1199 (Year: 2025) $36,927 Description: A review of employee compensation expenditures and journal entries related to the Child Nutrition Cluster revealed that the School District’s internal control procedures were not operating appropriately to ensure that employee compensation and journal entries were appropriately reviewed, approved, and documented. Corrective Action Plans: The School District will strengthen internal controls to ensure that employee compensation and journal entries charged to the Child Nutrition Cluster are properly reviewed, approved, supported, and documented. • Review and document procedures for processing and allocating employee compensation charged to the Child Nutrition Cluster. • Require appropriate supervisory review and approval of employee compensation, including time and effort documentation, payroll allocations, and related supporting documentation. • Establish a documented review and approval process for journal entries affecting Child Nutrition funds, including verification of account codes, amounts, supporting documentation, and proper authorization. • Provide training to Finance and Child Nutrition personnel on payroll documentation, allowable costs, journal entries, and federal grant requirements. • Conduct periodic reviews of payroll expenditures and journal entries to ensure required approvals and supporting documentation are maintained and any errors are identified and corrected timely. Estimated Completion Date: June 30, 2027 Contact Person: Kimberly Harrison Telephone: 912-427-1000 Email: kharrison@wayne.k12.ga.us

View Audit 415566

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.

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

View Audit 415525

Finding 1241383 (2025-002)

Material Weakness 2025

Afghan Cultural Society of Mn

MN

Cash Management Material Weakness Period of Performance

U.S. Department of Health and Human Services 2025-002 Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that organization improve grant tracking to ensure that on...

U.S. Department of Health and Human Services 2025-002 Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that organization improve grant tracking to ensure that only costs incurred within the period of performance are included in the reimbursement requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Expenditure trackers are being updated for ease of use and will include notes on exact end of contract dates instead of just the month and year. This will take place starting in Q4 2026. Name(s) of the contact person(s) responsible for corrective action: Nasreen Sajady Planned completion date for corrective action plan: 10/13/2026

View Audit 415503

Finding 1241262 (2025-001)

Material Weakness 2025

Detroit Police Athletic League, Inc.

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Manag...

Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Management is committed to strengthening how we track and allocate hours to grant-funded projects to ensure full compliance with 2 CFR §200.430. Going forward, the organization will implement a time study approach to support the allocation of personnel costs to federal grants. Employees working across multiple funding sources will participate in periodic time studies designed to reasonably estimate the distribution of their time based on actual activities performed. The results of these time studies will be used as the basis for allocating payroll costs to the appropriate grants, and will be supported by documentation and supervisory review. We will also implement consistent tools and processes to ensure allocations are applied systematically across all funding sources. On a monthly basis, the finance team will review and reconcile payroll allocations to ensure they align with the established methodology. In addition, we will provide training and ongoing oversight to reinforce compliance and prevent similar issues in the future.

View Audit 415391

Finding 1241258 (2025-002)

Material Weakness 2025

Midcoast Maine Community Action

ME

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management concurs with this finding and has taken steps to strengthen controls over the preparation, review, and submission of fiscal reports. For fiscal year 2026, the Organization has implemented enhanced internal controls requiring the senior accountant to prepare the reports, program directors ...

Management concurs with this finding and has taken steps to strengthen controls over the preparation, review, and submission of fiscal reports. For fiscal year 2026, the Organization has implemented enhanced internal controls requiring the senior accountant to prepare the reports, program directors to review and approve all programmatic and fiscal reports for accuracy, completeness, and compliance prior to submission to the outsourced accounting for final fiscal review. Documentation of these reviews and approvals is maintained to provide evidence of oversight. Written procedures have been updated to clearly define responsibilities, review timelines, and approval requirements, and periodic monitoring will be conducted to ensure controls remain effective, particularly during staff transitions. These actions are intended to strengthen accountability, preserve continuity, and reduce the risk of incomplete or inaccurate reporting. In addition, staff responsible for federal Head Start grant reporting, including the President/CEO, Head Start Director, and fiscal staff, attended the Fiscal Accountability, Integrity, & Risk (FAIR) Forum in September 2026 to further strengthen our understanding of the regulations pertaining to this federal award. Also, the Organization’s Senior Accountant will attend Head Start’s National Center on Program Management and Fiscal Operations (PMFO) Institute to learn practical strategies related to financial leadership, internal controls, financial reporting, cost allocation, audit readiness, and organizational accountability. This training will go far to ensure a clear understanding of reporting requirements, including completion of SF-425 reports and the reporting of recipient share of expenditures. The anticipated completion date for this corrective action is September 30, 2026.The PFMO training pertaining to this finding will be completed by November 30, 2026.

View Audit 415374

Finding 1241254 (2025-002)

Material Weakness 2025

Davis & Elkins College

WV

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

Management acknowledges the reporting package and Data Collection Form were not submitted to the Federal Audit Clearinghouse by the required deadline due to delays in completing the audited financial statements.. Management has addressed the staffing challenges which caused the delay by evaluating r...

Management acknowledges the reporting package and Data Collection Form were not submitted to the Federal Audit Clearinghouse by the required deadline due to delays in completing the audited financial statements.. Management has addressed the staffing challenges which caused the delay by evaluating resource needs, filling key positions, and improving the assignment of financial reporting responsibilities. These actions are intended to support the timely completion of the annual audit and ensure compliance with future Federal Audit Clearinghouse reporting deadlines.

View Audit 415371

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 1241171 (2025-004)

Material Weakness 2025

Community Health Service, Inc.

MN

Special Tests & Provisions Allowable Costs / Cost Principles Material Weakness

Sliding Fee Documentation Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Ensure complete documentation is obtained and retained. - Implement monitoring and periodic reviews. - Provide staff training. Responsible Parties: Chief Executive Officer and Chief Financial ...

Sliding Fee Documentation Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Ensure complete documentation is obtained and retained. - Implement monitoring and periodic reviews. - Provide staff training. Responsible Parties: Chief Executive Officer and Chief Financial Officer

View Audit 415245

Finding 1241170 (2025-003)

Material Weakness 2025

Community Health Service, Inc.

MN

Cash Management Internal Control / Segregation of Duties Material Weakness § 200.305

Cash Management Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Implement reconciliation of each drawdown to actual expenditures. - Require detailed supporting documentation. - Establish supervisory approval process. Responsible Parties: Chief Executive Officer and ...

Cash Management Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Implement reconciliation of each drawdown to actual expenditures. - Require detailed supporting documentation. - Establish supervisory approval process. Responsible Parties: Chief Executive Officer and Chief Financial Officer

View Audit 415245

Corrective Action Plans

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