Corrective Action Plans

Finding 1214630 (2025-002)

Material Weakness 2025

AZ

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303

The District will establish a system of internal controls to ensure wage rate requirements are included in construction contracts funded by Federal awards, and certified payroll reports are obtained from contractors to verify compliance with federal prevailing wage requirements.

View Audit 401322

Finding 1214609 (2025-001)

Material Weakness 2025

Catholic Medical Mission Board, Inc.

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2025-001: Reporting - Other Finding Required to be Reported under Uniform Guidance View of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The Organization acknowledges the oversight in not reporting subawards exceeding $30,000 in the FFATA Subaward ...

Finding 2025-001: Reporting - Other Finding Required to be Reported under Uniform Guidance View of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The Organization acknowledges the oversight in not reporting subawards exceeding $30,000 in the FFATA Subaward Reporting System (FSRS), which was due to a lack of awareness regarding this specific requirement after hand-over transitions to new staff. To address this, the Organization developed formal procedures to ensure full compliance with all FFATA reporting. These include clearly defined responsibilities and training relevant staff and internal reviews to verify ongoing compliance, to ensure timely submission of required reports. The organization is committed to strengthening internal controls to ensure transparency, maintain compliance with federal grant regulations, and prevent recurrence of this issue. Name of contact person: Name: Michael Woliver Title: Senior Director, Compliance & Operations Contact: MWoliver@cmmb.org Proposed Completion Date : September 30, 2025, and ongoing

View Audit 401280

Finding 1214599 (2025-002)

Material Weakness 2025

City of Scott City, Missouri

MO

Allowable Costs / Cost Principles Material Weakness Reporting

Material Weakness: As identified in finding 2025-001, the City’s reconciliation of bank balances continues to contain unreconciled differences and unrecorded transactions. This has continued to be a material weakness regarding internal control over financial reporting for a number of years with the ...

Material Weakness: As identified in finding 2025-001, the City’s reconciliation of bank balances continues to contain unreconciled differences and unrecorded transactions. This has continued to be a material weakness regarding internal control over financial reporting for a number of years with the City not taking effective corrective actions to resolve the issues. Although the City’s classification and reporting of allowable costs with respects to the Federal grants tested continues to be reasonable and in compliance with grant terms, without proper control over reconciliation procedures, the control over allowable costs and the reporting of allowable costs could be compromised. The City must continue to improve their bank reconciliation procedures.

View Audit 401268

Finding 1214593 (2025-001)

Material Weakness 2025

Department of Transportation and Public Works

PR

Internal Control / Segregation of Duties Questioned Costs Eligibility § 200.303

Corrective Action: The Finance Director, in coordination with Human Resources, will execute a "Mobility File Standardization Plan." A census of transferred personnel will be conducted to identify missing documents (I-9 forms, tax withholdings, academic certifications, and background checks). A 90-da...

Corrective Action: The Finance Director, in coordination with Human Resources, will execute a "Mobility File Standardization Plan." A census of transferred personnel will be conducted to identify missing documents (I-9 forms, tax withholdings, academic certifications, and background checks). A 90-day term is established to complete the physical and digital archives.

View Audit 401254

Finding 1214578 (2025-001)

Material Weakness 2025

Metzger Park Apartments Inc.

OR

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Finding # 2025-001 Type: Noncompliance Assisting Listing Number: 14.186 Federal Agency: U.S. Department of Housing and Urban Development (HUD) Name of Federal Program: Low-Income Housing Preservation and Resident Homeownership Act (LIHPRHA) Corrective Action: Management will update the monthly repla...

Finding # 2025-001 Type: Noncompliance Assisting Listing Number: 14.186 Federal Agency: U.S. Department of Housing and Urban Development (HUD) Name of Federal Program: Low-Income Housing Preservation and Resident Homeownership Act (LIHPRHA) Corrective Action: Management will update the monthly replacement reserve deposit to $2,367 in accordance with the HUD Regulatory Agreement and make the remaining catch‑up deposit of $2,249 as soon as feasible. Anticipated Completion Date: June 30, 2026

View Audit 401241

Finding 1214571 (2025-001)

Material Weakness 2025

Jackson Housing Authority

TN

HUD Housing Programs Internal Control / Segregation of Duties

To assure program compliance with Housing Quality Standards (HQS), the Jackson Housing Authority's (JHA) Housing Choice Voucher (HCV) program will conduct a comprehensive review of all units to identify any that are overdue for HQS inspections. This will be done by utilizing the adhoc report in HUD'...

To assure program compliance with Housing Quality Standards (HQS), the Jackson Housing Authority's (JHA) Housing Choice Voucher (HCV) program will conduct a comprehensive review of all units to identify any that are overdue for HQS inspections. This will be done by utilizing the adhoc report in HUD's PIC Secure Systems, along with the Past Due Inspections report in Emphasys Elite, JHA's current software. Any past due inspections will be scheduled and completed within 30 days. Fourteen of the fifteen inspections that were cited in the 2025 financial audit, all now have a passed inspection for the 2025 fiscal year. The one remaining inspection has been sent to JHA's third party inspection company, McCright and Associates, and has been imported and will be scheduled for inspection before current month's end. JHA currently has one staff member who is HQS certified and will work closely with the Director or Rental Assistance, as well as with McCright and Associates, to monitor and track the inspection processes, via daily correspondence and tracking log sent from McCright and Associates. We will also work with Emphasys Elite (software provider) to assure that automated reminders are in place to give 60-90 days' notice of upcoming inspection deadlines. Monthly internal reviews will be conducted to verify that all units follow HQS inspection schedules and rent abatements will be enforced according to federal regulations. The Director of Rental Assistnce, Sheronda Watson, remains responsible for program oversight and compliance. If you have questions or need anything further, please feel free to contact me at 731-422-1671 ext.103 or mreid@jacksonha.com.

View Audit 401231

Finding 1214480 (2025-002)

Material Weakness 2025

Lodge Grass School District No. 27 & 2

MT

Questioned Costs Reporting Significant Deficiency § 200.303

Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None...

Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None. Criteria: Uniform Guidance, 2 CFR section 200.303 (Internal Controls), effective internal controls require the entity to establish and implement written policies and procedures. These policies must ensure that disbursements are supported by adequate documentation, demonstrating proper authorization, accuracy, and compliance with applicable laws and regulations. Cause: Lack of retention of documents used to support the figures that were presented in the Elementary and High School Impact Aid applications. Although the review and approval of the Impact Aid applications was noted as being performed, the lack of retention of supporting documentation relating to the applications does not support reperformance. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the entity strengthen internal controls over the review of the impact aid application and the retention of documents used to complete the Impact Aid applications. Views of Responsible Officials: We concur that data submitted by previous school administration was not verifiable. The District has since taken steps to ensure that all CWD student data is submitted to Impact Aid timely and accurately and date used from the Special Ed Dept at the school via reports submitted to the Office of Public Instruction.

View Audit 401189

Finding 1214468 (2025-003)

Material Weakness 2025

Meals on Wheels of Middle Georgia, Inc.

GA

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring § 200.502 § 200.510

March 31, 2026 To: Clausell & Associates, P.C. From: Javonna Latimore, Executive Director of Meals on Wheels of Middle Georgia, Inc. COMMENT#2025-001 CONTROLS OVER FINANCIAL STATEMENT PREPARATION SHOULD BE IMPROVED Views of Responsible Officials and Planned Corrective Actions: We concur with this fi...

March 31, 2026 To: Clausell & Associates, P.C. From: Javonna Latimore, Executive Director of Meals on Wheels of Middle Georgia, Inc. COMMENT#2025-001 CONTROLS OVER FINANCIAL STATEMENT PREPARATION SHOULD BE IMPROVED Views of Responsible Officials and Planned Corrective Actions: We concur with this finding. The Organization has contracted with a seasoned outside accounting professional to assure that the financial system is designed to properly report financial activity by funding source and statements are completed and prepared timely. In addition, the Organization has committed to upgrading our accounting system software along with appropriate amendments to the formal accounting policy and procedures manual to cover the proper internal controls for accurately reporting financial activities (expenses) for each grant and making sure that the allocation of expenses is supported by a methodology governed by generally accepted accounting principles. The Organization will maintain a backup copy of all financial data on-site. The accounting process and the software backup process will be completed by July 31, 2026. The Organization is also engaged to have training on common software applications and cybersecurity awareness. Date to be implemented: On-going and completed by July 31, 2026. Persons responsible: Javonna Latimore, CEO, and financial consultant COMMENT#2025-002 POLICIES AND PROCEDURES AND INTERNAL CONTROLS OVER DISBURSEMENTS SHOULD BE IMPROVED Views of Responsible Officials and Planned Corrective Actions: We concur with this finding. The Organization will immediately assign a committee to take the lead in establishing policies and procedures and internal controls over the procurement process. The Organization has engaged a third party to help establish values of in-kind contributions. Date to be implemented: On-going and completed by July 31, 2026. Persons responsible: Javonna Latimore, CEO (contact person) under the direction of the board of directors with the outside consultant. COMMENT#2025-003 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED. Coronavirus State and Local Fiscal Recovery Funds, Aging Cluster, and Social Services Block Grant-Home Delivered Meals and Community Development Block Grant FALN 14.218, 21.027, 93.045, 93.053 and 93.667 GENERAL Views of Responsible Officials and Planned Corrective Actions: See Comment 2025-001 and 002. Date to be implemented: See Comment 2025-001 and 002. Persons responsible: See Comment 2025-001 and 002.

View Audit 401175

Finding 1214451 (2025-001)

Material Weakness 2025

Mi Residential Community, Inc. 023-11147

MA

Internal Control / Segregation of Duties

All initial data entries will be completed by the designated staff member. A second qualified staff member will systematically review the utility allowance data for accuracy prior to submission. Both staff members will sign off on the utility allowance report to certify its accuracy.

View Audit 401146

Finding 1214441 (2025-002)

Material Weakness 2025

Michigan Rural Water Association

MI

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding – Title 2 CFR Part 200 and the terms of the federal award require recipients to comply with program reporting requirements, including the timely submission of required financial reports. Timely reporting is a key internal control over compliance designed to ensure appropriate monitoring of f...

Finding – Title 2 CFR Part 200 and the terms of the federal award require recipients to comply with program reporting requirements, including the timely submission of required financial reports. Timely reporting is a key internal control over compliance designed to ensure appropriate monitoring of federal expenditures and program activity. Under the Technical Assistance and Training Grants - Circuit Rider Services program, the National Rural Water Association requires recipients to submit monthly financial reports no later than 10 working days after the month following the reported activity. For the period January through May 2025, all required monthly financial reports were submitted timely. However, for the period June through December 2025, all monthly financial reports were submitted after the required deadline, in some cases significantly late. Recommendation – The auditor recommends that management strengthen internal control over compliance by: • Establishing documented procedures and internal deadlines to ensure monthly financial reports are prepared and submitted in accordance with program requirements. • Implementing management-level review and monitoring controls to verify that required reports are submitted timely, particularly during periods of staff transition. • Ensuring that personnel responsible for federal reporting possess the appropriate experience and training related to federal grant compliance requirements. • Developing contingency plans or cross-training procedures to ensure continuity of compliance functions in the event of future personnel turnover. Action to be taken – Documented policies and procedures were left for the succeeding financial manager. The Finance Director who left the Organization was also available as a consultant during the rest of 2025. Help was made available to the new financial personnel through both executive management and the consultant. More in-depth training and screening will be prepared in succession planning by the current Finance Director during the summer of 2026. Emphasis will be given to timeliness and accuracy. New programs are also being screened for payroll and expense reporting, allowing for direct import as opposed to manual entry, allowing for better accuracy and timing of financial reports. The new Standard Operating Procedures will be shared with Executive management so they might step in in the event that there is a gap in the financial management position. Executive management is also evaluating the use of an independent accounting firm in the event of a vacancy in the future. Estimated completion date – December 31, 2026 Responsible person – Jennifer Lewis, CPA, Finance Director

View Audit 401144

Finding 1214438 (2025-002)

Material Weakness 2025

National College Advising Corps

NC

Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan – Finding 2025-001. Federal Program: AmeriCorps State and National Service Program. Management will implement written internal controls and procedures to ensure timely FFATA reporting of all required first-tier subawards. A centralized tracking system will be developed to moni...

Corrective Action Plan – Finding 2025-001. Federal Program: AmeriCorps State and National Service Program. Management will implement written internal controls and procedures to ensure timely FFATA reporting of all required first-tier subawards. A centralized tracking system will be developed to monitor subaward obligations and amendments and ensure identification of awards meeting the $30,000 reporting threshold. The Director of Grants Management will be responsible for developing and implementing FFATA tracking procedures and ensuring ongoing compliance with reporting requirements. The Controller will oversee financial reporting integration and ensure proper documentation of subawards within the accounting system. The CFO will provide overall oversight of compliance, approve final procedures, and ensure adequate resources and controls are in place. All overdue FFATA reports in SAM.gov have been submitted on 5/11/26 following issuance of the audit report . Staff training on FFATA requirements will be completed by the Director of Grants Management and the Controller within 90 days of the audit report issuance. Full implementation of updated tracking procedures and internal controls will be completed within 90 days of the audit report date under CFO supervision.

View Audit 401136

Finding 1214437 (2025-001)

Material Weakness 2025

Metropolitan Community Health Services, Inc.

NC

Reporting Internal Control / Segregation of Duties § 200.512

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management will implement procedures to ensure that all required financial records and supporting documentation will be compiled and provided promptly after the f...

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management will implement procedures to ensure that all required financial records and supporting documentation will be compiled and provided promptly after the fiscal year-end to avoid delays in the audit process in future periods. Official Responsible for Ensuring CAP: Chief Financial Officer will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The planned completion date is July 31, 2026. Plan to Monitor Completion of CAP: Management will monitor the timely preparation and submission of financial information through periodic follow-ups with responsible personnel and review of established reporting timelines to ensure corrective actions are effectively implemented.

View Audit 401133

Finding 1214398 (2025-002)

Material Weakness 2025

Lodge Grass School District No. 27 & 2

MT

Questioned Costs Reporting Significant Deficiency § 200.303

Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None...

Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None. Criteria: Uniform Guidance, 2 CFR section 200.303 (Internal Controls), effective internal controls require the entity to establish and implement written policies and procedures. These policies must ensure that disbursements are supported by adequate documentation, demonstrating proper authorization, accuracy, and compliance with applicable laws and regulations. Cause: Lack of retention of documents used to support the figures that were presented in the Elementary and High School Impact Aid applications. Although the review and approval of the Impact Aid applications was noted as being performed, the lack of retention of supporting documentation relating to the applications does not support reperformance. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the entity strengthen internal controls over the review of the impact aid application and the retention of documents used to complete the Impact Aid applications. Views of Responsible Officials: We concur that data submitted by previous school administration was not verifiable. The District has since taken steps to ensure that all CWD student data is submitted to Impact Aid timely and accurately and date used from the Special Ed Dept at the school via reports submitted to the Office of Public Instruction.

View Audit 401040

Finding 1214394 (2025-002)

Material Weakness 2025

Suffolk County Community College

NY

Questioned Costs Student Financial Aid Reporting

Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. The College should evaluat...

Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. The College should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS aligns with the College’s last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Through the work of a college-wide task force the following actions will be taken in response to the finding. The task force will include representatives from Information Technology, Institutional Research, Financial Aid, Registrar, along with Ellucian consultants. To summarize the steps and details of implementation to the specific areas are as follows: 1. Review Reporting Controls and Procedures 2. Address Error Code 22 3. Review Procedures Surrounding Reporting Status Changes 4. Assure Accuracy in Reporting Enrollment Effective Date Name(s) of the contact person(s) responsible for corrective action: Patricia Munsch, Ph.D. Vice President for Student Affairs Nancy Brewer, College Director for Financial Aid Planned completion date for corrective action plan: December 31, 2026

View Audit 401037

Finding 1214389 (2025-001)

Material Weakness 2025

Town of Middlebury, Vermont

VT

Internal Control / Segregation of Duties Reporting Special Tests & Provisions

Recommendation: To correct these deficiencies, management would need to hire personnel with adequate accounting experience to perform these functions. The Town would need to weigh the costs of these corrections verse the benefit.

View Audit 401034

Finding 1214351 (2025-003)

Material Weakness 2025

Regional School Unit No. 10

ME

Internal Control / Segregation of Duties

Management Response/Corrective Action Plan: A document is in place to remove a student from a cohort. This will be completed by the Guidance office, and then reviewed and signed off by the Principal. An Annual email will be sent out to Guidance and HS Principals to remind them of the document and th...

Management Response/Corrective Action Plan: A document is in place to remove a student from a cohort. This will be completed by the Guidance office, and then reviewed and signed off by the Principal. An Annual email will be sent out to Guidance and HS Principals to remind them of the document and the process from our Data Manager each year in September.

View Audit 401031

Finding 1214349 (2025-002)

Material Weakness 2025

Regional School Unit No. 10

ME

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Management response/corrective action: The Business Manager will work with others to create an internal controls procedure for all Grants, including Federal Grants.

View Audit 401031

Finding 1214334 (2025-001)

Material Weakness 2025

Ucr of Covington Tn D/b/a Fox Hollow Com 081-11045

OH

Internal Control / Segregation of Duties

Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will monitor security deposit refunds in order to ensure refunds meet the regulatory agreement requirements.

View Audit 401007

Finding 1214264 (2025-001)

Material Weakness 2025

North Pointe Affordable Housing, LLC

SC

Questioned Costs Allowable Costs / Cost Principles Reporting

View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Management notes that it did not previously have controls in place to timely file its financial statements. Management will institute procedures to ensure that the financial statements are electronicall...

View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Management notes that it did not previously have controls in place to timely file its financial statements. Management will institute procedures to ensure that the financial statements are electronically filed with the Federal Audit Clearinghouse within the earlier of 30 days from the audit report date or within 9 months of year-end.

View Audit 400995

Finding 1214263 (2025-001)

Material Weakness 2025

Cumberland Gardens Affordable Housing, LLC

AL

Questioned Costs Allowable Costs / Cost Principles Reporting

View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Management notes that it did not previously have controls in place to timely file its financial statements. Management will institute procedures to ensure that the financial statements are electronicall...

View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Management notes that it did not previously have controls in place to timely file its financial statements. Management will institute procedures to ensure that the financial statements are electronically filed with the Federal Audit Clearinghouse within the earlier of 30 days from the audit report date or within 9 months of year-end. Contact Person Responsible: R.B. Coats, III, President

View Audit 400994

Finding 1214249 (2025-005)

Material Weakness 2025

HABITAT FOR HUMANITY OF KANSAS CITY

MO

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

Allowable Costs and Activities – Assistance Listing No. 21.027 Recommendation: Management should ensure that all disbursements are reviewed and approved in accordance with established policies prior to payment and that evidence of such approvals is properly documented and retained in the audit trail...

Allowable Costs and Activities – Assistance Listing No. 21.027 Recommendation: Management should ensure that all disbursements are reviewed and approved in accordance with established policies prior to payment and that evidence of such approvals is properly documented and retained in the audit trail. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review our procedures surrounding ensuring that the proper review and approval is obtained for all disbursements prior to payment, and will establish policies, procedures, and internal controls to retain these approvals as part of the audit trail. Name of the contact person responsible for corrective action: Lindsay Hicks Planned completion date for corrective action plan: June 30, 2026

View Audit 400970

Finding 1214232 (2025-006)

Material Weakness 2025

ATLANTIC CITY HOUSING AUTHORITY & URBAN REDEVELOPMENT AGENCY

CA

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2025-006: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Catalog Numbers: 14.871 & 14.EHV Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements:...

Finding 2025-006: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Catalog Numbers: 14.871 & 14.EHV Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Criteria: HQS Inspections. Per the Authority's HCV Admin Plan, the PHA must inspect the unit leased to a family at least annually to determine if the unit meets HQS standards and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). These inspection reports are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management there were inspection reports that were unavailable for examination at the time of audit. Context: Of a sample size of twenty-four (24) units, thirteen (13) units did not have annual HQS inspections performed timely. Our sample size is statistically valid. Known Questioned Costs: $131,112 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance related to HQS inspections in accordance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the significant deficiency in the Housing Voucher Cluster Programs and will implement internal control procedures that will ensure compliance with federal regulations. Malcom Isler, HCV Program Director/Interim Deputy Executive Director is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring and is expected to be completed by July 31, 2026.

View Audit 400937

Finding 1214195 (2025-003)

Material Weakness 2025

Village of Kincaid

IL

Internal Control / Segregation of Duties

Village of Kincaid does not believe a Corrective Action Plan is needed for Findings 25-01 and 25-03 - Segregation of Duties. Village of Kincaid has segregated as many duties as possible given the number of personnel and the budget available.

View Audit 400919

Finding 1214172 (2025-036)

Material Weakness 2025

Commonwealth of Massachusetts

MA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

2025-036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) 97.036 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. The Department should review and enhance its procedures and internal controls to ensure that ...

2025-036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) 97.036 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. The Department should review and enhance its procedures and internal controls to ensure that all required subawards are reported timely and accurately to SAM.gov no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: MEMA has assigned entering roles and review/approval roles to several employees to ensure our ability to meet MEMA’s FFATA reporting requirements. Grants Units will not forward any contract, amendment, settlement agreement to CFO for signature without confirmation that a properly completed/signed FFATA form has been received from subrecipient. Once contract/amendment/settlement agreement has been signed by CFO, grant program staff will save FFATA form in SharePoint FFATA folder, within the month/year of obligation (signed by MEMA). Grants Unit will have at least one position, and Fiscal will have at least one position assigned to the role of FFATA Data Entry. Assigned FFATA Data entry personnel will review the FFATA SharePoint folders for any recent FFATA forms. This review should be done weekly but no later than every other week. All new FFATA forms will be entered into SAM.gov within ten (10) business days of subcontractor/subrecipient award obligation (date contract/amendment is signed by MEMA’s CFO). Grants Unit will have at least one position, and Fiscal will have at least one position assigned to the role of FFATA Data reviewer/approval. FFATA Data reviewers/approvals will be notified by FFATA Data entry personnel when new FFATA forms have been entered. Reviews/Approval will have ten (10) business days to review the new forms and either approval or reach back to the Data Entry personnel for clarification/adjustments if needed. Name(s) of the contact person(s) responsible for corrective action: Shannon Norton, Chief Fiscal Officer Planned completion date for corrective action plan: End of the Federal Fiscal Year 9/30/2025

View Audit 400886

Finding 1214158 (2025-030)

Material Weakness 2025

Commonwealth of Massachusetts

MA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

2025-030 CCDF Cluster 93.575, 93.596 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately no...

2025-030 CCDF Cluster 93.575, 93.596 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: Over the next year, EEC will revise its written agreements with subrecipients to strengthen internal controls and support program integrity within the Child Care Financial Assistance (CCFA) program. These updates will ensure that agreements clearly reflect state and federal requirements related to CCFA program administration. As part of this effort, EEC will incorporate clearly defined subrecipient key performance indicators (KPIs) and indicators of success, a defined cadence for programmatic coordination meetings, and standardized monitoring checklists to assess adherence to program requirements, including applicable federal requirements. These updates will support clearer expectations for subrecipients administering services and strengthen EEC’s oversight of program implementation. Together, these efforts will promote program integrity, consistency in program administration, and greater accountability across all entities supporting CCFA operations. Name(s) of the contact person(s) responsible for corrective action: Tyreese Nicolas, Deputy Commissioner of Family Access and Engagement Planned completion date for corrective action plan: December 31, 2027

View Audit 400886

Corrective Action Plans

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