Corrective Action Plans

Finding 1179723 (2025-039)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Period of Performance Internal Control / Segregation of Duties § 200.521

Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Period of Performance Corrective Action Plan: N/A Contact: Heather Arnold Anticipated Completion Date: Complete

View Audit 392165

Finding 1179716 (2025-036)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Program: AL 93.568 – Low-Income Home Energy Assistance – Reporting Corrective Action Plan: The Agency will improve the current process to ensure accurate and timely submission of FFATA reporting. Contact: Heather Arnold Anticipated Completion Date: June 30, 2026

View Audit 392165

Finding 1179702 (2025-024)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.511

Program: AL 84.425U – COVID-19 Education Stabilization Fund – American Rescue Plan – Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – Reporting Corrective Action Plan: The NDE is in the process of reviewing all FFATA rules and regulations. Within the next three months business rul...

Program: AL 84.425U – COVID-19 Education Stabilization Fund – American Rescue Plan – Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – Reporting Corrective Action Plan: The NDE is in the process of reviewing all FFATA rules and regulations. Within the next three months business rules will be established to ensure all federal regulations are being followed when reporting FFATA on a monthly basis. We will have our FFATA Specialist make the corrections in the SAM.gov system to ensure this subaward is reported. This will occur in the next two weeks. As we continue to establish the FFATA procedures we will continue to implement the double checking of all FFATA entries to ensure all funds are reported in the system. Contact: Dottie Heusman, ESEA Assistant Administrator Anticipated Completion Date: June 30, 2026

View Audit 392165

Finding 1179700 (2025-022)

Material Weakness 2025

State of Nebraska

NE

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.102 § 200.207 § 200.302

Program: AL 84.126 – Rehabilitation Services Vocational Rehabilitation Grants to States – Reporting Corrective Action Plan: An additional review will be completed by NDE Budget and Grant Management staff to ensure accuracy. Contact: Cathy Callaway Anticipated Completion Date: Completed

View Audit 392165

Finding 1179679 (2025-002)

Material Weakness 2025

The Methodist University, Inc.

NC

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

FINDING 2025-002 Name of Responsible Individual: Mary Mercer, Director Student Financial Services Corrective Action: Issue: The current refund report used to monitor Title IV refunds has limitations that affected the completeness of data reviewed. Reports rely on manual batch postings, which can del...

FINDING 2025-002 Name of Responsible Individual: Mary Mercer, Director Student Financial Services Corrective Action: Issue: The current refund report used to monitor Title IV refunds has limitations that affected the completeness of data reviewed. Reports rely on manual batch postings, which can delay or omit certain transactions at the time of report generation. This created gaps in monitoring and potential human error. Action Step Responsible Party Timeline Transition to new system – Implement refund reporting to reduce manual errors and improve completeness. Student Financial Services & IT (if needed) Full adoption by Academic Year 2026–2027 Staff training – Provide comprehensive training to Student Financial Services staff on new system processes, reporting, and controls for Title-IV refunding. Ellucian Consultant & Student Financial Services When training session is scheduled through first report in 2026-2027 Interim verification controls – Conduct weekly reconciliation of batch postings and verifications that all Title IV refunds are captured until the new system is fully operational. Student Financial Services & Controller’s Office Immediate until system adoption Validation & reconciliation process – Establish a formal process within the new system to ensure all refunds are accurately captured and reported. Student Financial Services By first full report in 2026–2027

View Audit 392102

Finding 1179677 (2025-002)

Material Weakness 2025

Granville County, North Carolina

NC

Eligibility Internal Control / Segregation of Duties Material Weakness

For the Year Ended June 30, 2025 Corrective Action Plan Finding 2025-002 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed completion date: Corrective actions for Finding 2025-005 also apply to State Award findings. Section IV - State Award Findings and Questioned Cost...

For the Year Ended June 30, 2025 Corrective Action Plan Finding 2025-002 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed completion date: Corrective actions for Finding 2025-005 also apply to State Award findings. Section IV - State Award Findings and Questioned Costs Taylor White and Michelle Ogle - Medicaid Supervisors Family and Children Leadership Training: On October 29, 2025, staff received training on self-employment income calculations, including guidance on interpreting tax forms. This training ensures caseworkers correctly document and budget income in the case files going forward. Adult Medicaid Leadership Training: On June 6, 2025, Adult Medicaid leadership conducted SSI Ex Parte training to reinforce policy requirements and timeliness standards for processing program changes. A follow-up SSI training was also held on July 15, 2025, to emphasize the importance of timeliness and policy compliance. Policy and Process Improvement Training: On December 18, 2025, Family and Children Leadership will conduct training on “Noncompliance with Program Requirements and Inadequate Requests,” focusing on online verification review procedures, appropriate notice requirements for undocumented aliens, and appropriate policy sections. This session will include time management training and the implementation of a timeliness checklist to improve case processing efficiency. Adult Medicaid Policy Training: By December 31, 2025, Adult Medicaid Leadership will conduct training covering appropriate policy sections including - Financial Resources verifications, income limit reduction rules, and Transfer of Assets verifications. Adult Medicaid caseworkers will also complete some online trainings and update the review documentation template to include the income limit reduction rules. These corrective actions are designed to strengthen staff knowledge of policy requirements, improve documentation accuracy, and ensure ongoing compliance with timeliness and program standards. All trainings and documentation updates will be completed by December 31, 2025. Section III - Federal Award Findings and Questioned Costs 159

View Audit 392096

Finding 1179658 (2025-003)

Material Weakness 2025

Rogue Community College

OR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding: 2025-003 Federal Agency Name: U.S. Department of Health and Human Services Assistance Listing Number(s): 93.493 Program Name: Community Project Funding Finding Summary: Uniform Guidance at 2 CFR 200.303 requires nonfederal entities to establish and maintain effective internal control over f...

Finding: 2025-003 Federal Agency Name: U.S. Department of Health and Human Services Assistance Listing Number(s): 93.493 Program Name: Community Project Funding Finding Summary: Uniform Guidance at 2 CFR 200.303 requires nonfederal entities to establish and maintain effective internal control over federal awards that provides reasonable assurance that the entity is managing federal awards in compliance with applicable laws, regulations, and the terms and conditions of the award. Effective internal control includes appropriate independent review of reports to ensure accuracy prior to submission. During our testing over the report submissions for the fiscal year, we noted there was not an independent review completed over the quarterly expenditure report. Responsible Individuals: Michael Pollock, CFO and Debbie Dice, Director, Financial Reporting, Audit/Compliance Corrective Action Plan: There was transition in several of the key roles during the fiscal year, causing the review not to be completed over the quarterly submissions that will be rectified during 2025-26. Internal controls will be updated with the following steps: 1) Quarterly federal expenditure reports will be prepared by the an assigned Accountant II member and reviewed by a the Director of Financial Reporting, Audit and Compliance prior to submission to the granting agency; 2) Obtain evidence of the independent review, including reviewer sign-off and date of review, will be documented and retained with the report submission records; 3) The College will update written internal control procedures governing federal grant reporting to formally incorporate the independent review requirement; and 4) The Director of Financial Reporting, Audit and Compliance will monitor adherence to the review process and ensure that documentation is maintained for audit purposes. Anticipated Completion Date: June 2026

View Audit 392056

Finding 1179657 (2025-002)

Material Weakness 2025

Rogue Community College

OR

Special Tests & Provisions Student Financial Aid Significant Deficiency

Finding: 2025-002 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Program Name: Student Financial Assistance Cluster Finding Summary: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(...

Finding: 2025-002 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Program Name: Student Financial Assistance Cluster Finding Summary: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Responsible Individuals: Frankie Everett, Director, Financial Aid Corrective Action Plan: The College implemented a new ERP system in the current year that caused delays in notifying students of their loan disbursements. PowerFAIDS allows documenting the email sent to students in the Communication Log, but a box has to be checked when the email batch is sent. This step was inadvertently missed in several batches so we cannot confirm the email was sent. The Department is working to automate the emails with a college-hired consultant. In the meantime, the Financial Aid Operations Coordinator (Jessica Jones) is double-checking that disbursement emails are going out each week. Anticipated Completion Date: June 2026

View Audit 392056

Finding 1179653 (2025-001)

Material Weakness 2025

Rogue Community College

OR

Special Tests & Provisions Student Financial Aid Reporting

Finding: 2025-001 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.007, 84.033, 84.063, and 84.268 Program Name: Student Financial Assistance Cluster Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for accurate report...

Finding: 2025-001 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.007, 84.033, 84.063, and 84.268 Program Name: Student Financial Assistance Cluster Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third‐party servicer. The support provided by RCC for the students’ last date of attendance did not agree to the students’ withdrawal that had been submitted to NSLDS. Responsible Individuals: Danielle Crouch, Registrar and Analisa Gifford, Assistant Registrar Corrective Action Plan: During the 2023-2024 academic year, we were utilizing an outdated, homegrown Student Information System (SIS). A previously unidentified flaw in the system’s programming logic caused incorrect withdrawal dates to be populated in the National Student Clearinghouse (NSC) report. For the 2024-2025 academic year, we have transitioned to Jenzabar One, an industry-recognized SIS that includes built-in Enrollment Reporting functionality. To ensure accurate reporting moving forward, we are conducting audits of withdrawal dates at the end of each term. With the implementation of this new system and enhanced audit processes, this issue will be fully mitigated. Rogue Community College has implemented corrective actions to strengthen internal controls and ensure the accurate reporting of student enrollment statuses to the National Student Loan Data System (NSLDS). The College now utilizes withdrawal reports to systematically identify students who have withdrawn from all enrolled courses. These reports are reviewed to verify each student’s official withdrawal date prior to submission to NSLDS. For students who receive non-passing grades, the College reviews and reports the last date of attendance, when applicable, to ensure accurate determination of the student’s withdrawal date. As additional internal control, the College conducts term-end audits of withdrawal dates and last dates of attendance to confirm that enrollment status changes have been reported accurately and in accordance with federal requirements. Any discrepancies identified through this review process are corrected promptly. Additionally, the College utilizes graduation reports to verify that students who have completed all program requirements within their declared major are appropriately reported to NSLDS with an enrollment status of Graduated. Through these enhanced monitoring and verification procedures, Rogue Community College is confident that enrollment status changes are reported accurately and in compliance with the requirements outlined in 34 CFR 690.83(b)(2) and 34 CFR 685.309. Anticipated Completion Date: October 2025

View Audit 392056

Finding 1179649 (2025-001)

Material Weakness 2025

Chaffey Community College District

CA

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

The District acknowledges that deficiencies in internal controls over the Return to Title IV calculation process resulted in inaccurate calculations. The District has reviewed the identified calculations and corrected all errors. Return to Title IV policies and procedures will be updated and a stand...

The District acknowledges that deficiencies in internal controls over the Return to Title IV calculation process resulted in inaccurate calculations. The District has reviewed the identified calculations and corrected all errors. Return to Title IV policies and procedures will be updated and a standard process is to be completed for every calculation. The District will implement a mandatory secondary review of all Return to Title IV calculations prior to processing returns or post-withdrawal disbursements.

View Audit 392053

Finding 1179626 (2025-001)

Material Weakness 2025

Petaluma Health Center, Inc.

CA

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the “Report on Federal Awards in Accordance with the OMB Uniform Guidance” for the year ended June 30, 2025. Management’s Views and Corrective Action Plan Finding 2025-001 –...

As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the “Report on Federal Awards in Accordance with the OMB Uniform Guidance” for the year ended June 30, 2025. Management’s Views and Corrective Action Plan Finding 2025-001 – Special Tests and Provisions – Significant Deficiency in Internal Control over Compliance It was identified during the current year audit that while the Organization successfully implemented system-level enhancements within their electronic health record system to consistently apply appropriate sliding fee discounts (previously a noted deficiency), the internal control environment remains inconsistently applied. The Organization’s front office staff responsible for patient intake did not obtain the necessary qualification criteria, or incorrectly billed patients under the sliding fee discount schedule. As a result, they did not consistently apply the appropriate sliding fee discounts for patients based on qualification criteria and certain patients were billed for the incorrect amounts under the sliding fee discount schedule. This was primarily due to administrative lapses and high staff turnover, which have hindered the full implementation of training protocols and eligibility documentation requirements. To address the finding related to patient intake that resulted in patients being billed for incorrect amounts specified in the sliding fee discount schedule, the Organization will implement a comprehensive corrective action plan. The Organization is actively developing and delivering targeted training for front office staff on the application of sliding fee discounts. The Organization partnered with its electronic health record vendor, OCHIN, to implement a Financial Assistance Module which will create the system a revenue cycle staff person will use to review each sliding fee scale application for completeness prior to approving patient access to sliding fee discounts. Additionally, the Organization also plans to update policies and procedures to incorporate monthly internal monitoring, reviews of data capture accuracy, and administrative oversight of sliding fee discount application to strengthen internal controls. Finally, thorough documentation of all corrective actions taken will be maintained. The Chief Financial Officer will report findings to management monthly. Through these measures, the Organization aims to enhance billing accuracy, ensure compliance with federal requirements, and prevent future discrepancies. Anticipated Date of Corrective Action: July 31, 2026 Party Responsible for Corrective Action: Molly Jouaneh, Chief Financial Officer

View Audit 392033

Finding 1179621 (2025-002)

Material Weakness 2025

Sunshine Connections, Inc.

KS

Cash Management Eligibility Significant Deficiency

2025-002 – 10.558 – Child and Adult Care Food Program –Eligibility Condition Two providers received an improper amount for their meal reimbursement for the month tested. Recommendation Controls should be reviewed and updated to ensure that complete and accurate meal counts are submitted to the State...

2025-002 – 10.558 – Child and Adult Care Food Program –Eligibility Condition Two providers received an improper amount for their meal reimbursement for the month tested. Recommendation Controls should be reviewed and updated to ensure that complete and accurate meal counts are submitted to the State for reimbursement. Comments on the Finding Given Sunshine Connections, Inc.’s limited staffing structure, full segregation of duties within the meal claims process is not always possible. However, the organization has implemented practical internal controls to reduce the risk of errors and ensure accurate claims are submitted. All meal count and attendance records submitted are reviewed for completeness and accuracy before being entered into the claim system. Meal counts are checked against enrollment, attendance, and licensed capacity to ensure they are reasonable and allowable. Action Taken Whenever possible, someone other than the Director will prepare the monthly claim. The Director will then review the claim for accuracy and compare totals between the Excel spreadsheet and the Little Organizer program before submission to ensure the information is correct.

View Audit 392018

Finding 1179616 (2025-002)

Material Weakness 2025

Perry Central Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2025-002 Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: I...

FINDING 2025-002 Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. Context: The School Corporation had one project for a bus garage addition that which was funded with ESSER III (84.425U) grant awards. The School Corporation did not execute a formal contract with the vendor as the transaction was under the simplified acquisition threshold of $150,000. As such, there was no internal controls to communicate required prevailing wage rate requirements to the vendor prior to entering into the transaction. The School Corporation did obtain the weekly wage reports from the vendor. The total project cost disbursed during the audit period was $88,727, which included materials and labor. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. We did not have a formal contract for this project. It was below a threshold that we had used before that necessitated a formal contract. We now understand that we should have gotten a formal contract in place because this is federal funding. We used the quotes that were provided, and the school board approved the expenditures at a school board meeting. In the future, we will secure a formal contract for all federal funds. Responsible Party and Timeline for Completion: Tara Bishop, Superintendent. Completed 3/1/24.

View Audit 392012

Finding 1179611 (2025-001)

Material Weakness 2025

Perry Central Community School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

FINDING 2025-001 Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: I...

FINDING 2025-001 Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management Requirements compliance requirements. Context: For 1 of 2 sample items tested, we noted the School Corporation expended $88,727 on bus garage additions which was charged to the ESSER III (84.425U) grant award. It was noted this capital asset acquisition was not reported on the capital asset listing for the School Corporation as of June 30, 2025. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Our current protocol puts the sole responsibility for updating the capital asset listing on the Corporation Treasurer. Our policy will be revised to include at least 2 people who review the listing on an annual basis. Responsible Party and Timeline for Completion: Sarah Briggeman, Treasurer. Anticipated completion date: 5/31/26.

View Audit 392012

Finding 1179606 (2025-002)

Material Weakness 2025

Minneapolis American Indian Center

MN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332

The Organization acknowledges this was a unique situation and it is unlikely to recur. As a precaution, we will review training with staff and conduct periodic reviews of the SEFA related funds. We will also continue to bring unique situations to the attention of the auditors to maintain our strong ...

The Organization acknowledges this was a unique situation and it is unlikely to recur. As a precaution, we will review training with staff and conduct periodic reviews of the SEFA related funds. We will also continue to bring unique situations to the attention of the auditors to maintain our strong compliance history. Anticipated completion date: December 31, 2025.

View Audit 392011

Finding 1179605 (2025-007)

Material Weakness 2025

City of Carlin

NV

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2025-007 Finding Summary: The OMB Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The ann...

Finding 2025-007 Finding Summary: The OMB Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The annual reported cumulative expenditures were overstated by $464,672, current period obligations were overstated by $3,059,105, and the current period expenditures were overstated by $610,505. Responsible Individuals: Richard Braithwaite, City Manager Corrective Action Plan: Management understands the importance of correcting this deficiency. Management is working on controls to establish a secondary reviewer requirement. All annual reports must be verified against source documentation (receipts, payroll registers, and contracts) by a staff member independent of the original data entry process prior to reports being submitted. Anticipated Completion Date: June 2026

View Audit 392000

Finding 1179573 (2025-007)

Material Weakness 2025

Second Judicial District Court

NM

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

Finding #: 2025-007 (Previously 2024-004) Reporting (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has im...

Finding #: 2025-007 (Previously 2024-004) Reporting (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has implemented new policies and procedures to ensure reporting activities are performed for all federal awards. The Program will meet with the Federal Funding Accountability and Transparency Act (FFATA) requirements and reporting subaward activities in SAM.gov no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Grants Management Bureau (GMB) will be oversight in making sure that these requirements are being met and will be verifying the information in SAM.gov. This action plan will comply with 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements and Cost Principles for Federal Award. Who will act (name and title): Federal Grants Director, Division Finance Directors, and Grant Administrators. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.

View Audit 391960

Finding 1179568 (2025-004)

Material Weakness 2025

Second Judicial District Court

NM

Internal Control / Segregation of Duties Significant Deficiency § 200.430

Finding #: 2025-004 Allowable Activities and Cost - Payroll (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): Newly imposed...

Finding #: 2025-004 Allowable Activities and Cost - Payroll (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): Newly imposed supervisory review of the bi-weekly payroll correction process will ensure that miscoded employees are detected. Discrepancies will be addressed immediately. Who will act (name and title): Division Finance Directors, Program Grant Administrators, and Federal Grants Director. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.

View Audit 391960

Finding 1179567 (2025-001)

Material Weakness 2025

The Center for Youth and Family Solutions

IL

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Period of Performance

2025-001 Period of Performance Recommendation: We recommend that the Center implement specific controls around cut off for expenditures to ensure expenditures are recorded in the proper period in accordance with the grant. Explanation of disagreement with audit finding: There is no disagreement with...

2025-001 Period of Performance Recommendation: We recommend that the Center implement specific controls around cut off for expenditures to ensure expenditures are recorded in the proper period in accordance with the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will monitor expenditures closely to ensure expenditures are recorded in the proper period. Name(s) of the contact person(s) responsible for corrective action: Greg Miller Planned completion date for corrective action plan: April 2026 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Greg Miller at 309-323-6609.

View Audit 391958

Finding 1179552 (2025-002)

Material Weakness 2025

Chambersburg Area School District

PA

Special Tests & Provisions Material Weakness Reporting

Material Weakness in Internal Control over Compliance and Compliance 2025-002 Special Tests and Provisions. Criteria The District is required to maintain records that support the removal of a student from the adjusted cohort, such as documentation to transfer to another diploma granting program, emi...

Material Weakness in Internal Control over Compliance and Compliance 2025-002 Special Tests and Provisions. Criteria The District is required to maintain records that support the removal of a student from the adjusted cohort, such as documentation to transfer to another diploma granting program, emigration, consistent with federal reporting requirements. Statement of Condition We identified instances in which the District had students removed from the adjusted cohort, but did not maintain sufficient written documentation to support the removal. Statement of Cause The District did not have adequate procedures to ensure that the documentation supporting adjusted cohort removals was obtained, reviewed, and retained. Possible Asserted Effect Without appropriate documentation supporting removal of students from the adjusted cohort, the District is unable to demonstrate compliance with federal record keeping requirements. Questioned Costs None noted. Context A sample of 25 students that had withdrawn was selected and 3 student files were not able to be provided. Repeat Finding: This is not a repeat finding. Recommendation We recommend that a process be implemented to ensure appropriate written documentation is maintained for all student withdraws. Views of responsible officials and planned corrective action To ensure compliance with this standard in the future, we have created a specific folder within our Student Information System for uploading and maintaining all withdrawal paperwork. All staff responsible for processing withdrawals have received instructions for this updated procedure via email and the guidance has also been added to the Secretary’s Manual.

View Audit 391921

Finding 1179536 (2025-002)

Material Weakness 2025

Berkshire Housing Development Corporation and Subsidiary Berkshire Housing Services, Inc.

MA

Internal Control / Segregation of Duties Significant Deficiency § 200.512

Audit Finding Reference: 2025-002 Timely Filing of Single Audit Report Planned Corrective Action Management will collaborate proactively with the external auditors to ensure the timely completion of the audit and submission of the Data Collection Form (DCF) in accordance with applicable regulatory d...

Audit Finding Reference: 2025-002 Timely Filing of Single Audit Report Planned Corrective Action Management will collaborate proactively with the external auditors to ensure the timely completion of the audit and submission of the Data Collection Form (DCF) in accordance with applicable regulatory deadlines. Planned Implementation Date of Corrective Action March 2026, for the FY2025 submission. Person Responsible for Corrective Action Chief Financial Officer

View Audit 391917

Finding 1179523 (2025-001)

Material Weakness 2025

Clinton Central School Corporation

IN

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

FINDING 2025-001 Finding Subject: Twenty-First Century Community Learning Centers – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: April Boone and Levi Yowell Contact Phone Number and Email Address: 765-249-2515; april.boone@clinton...

FINDING 2025-001 Finding Subject: Twenty-First Century Community Learning Centers – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: April Boone and Levi Yowell Contact Phone Number and Email Address: 765-249-2515; april.boone@clinton.k12.in.us; levi.yowell@clinton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Per written directive from our Superintendent, Mr. Yowell on November 14, 2025, the following steps are being implemented to provide better oversight over the Twenty-First Century Program. 1. Multiple signatures are now required on all payroll, including the CCE Principal, Site Coordinator, CCSC Treasurer, and Superintendent 2. Immediately discontinuing the unallowable expenses as shared by the SBOA auditors 3. Required approval for all purchases from Site Coordinator, CCE Principal, CCSC Treasurer, and Superintendent. On December 15, 2025, the School Board will be reviewing and considering the approval of a District Financial Authority Oversight Resolution. This resolution will better define who has financial oversight and authority for all spending within the corporation. Anticipated Completion Date: November 14, 2025 and December 15, 2025 (Note: Provide the projected date of completion of major tasks for the planned corrective actions described above.)

View Audit 391913

Finding 1179444 (2025-008)

Material Weakness 2025

Cloquet Housing and Redevelopment Authority

MN

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

View of Responsible Official: Management agrees with the Finding. During the last fiscal year, the Executive Director consulted with other public housing agencies in the region and learned that many rely on the firm Nelrod to accurately identify and validate the supporting data used to establish uti...

View of Responsible Official: Management agrees with the Finding. During the last fiscal year, the Executive Director consulted with other public housing agencies in the region and learned that many rely on the firm Nelrod to accurately identify and validate the supporting data used to establish utility allowances. Nelrod conducts a comprehensive Utility Allowance Survey and Study, which provides the detailed analysis needed to develop a more reliable Utility Allowance Table for the applicable fiscal year. Based on this information, we have adopted a policy to contract with Nelrod to prepare the Utility Allowance Study beginning in fiscal year 2025–2026

View Audit 391864

Finding 1179440 (2025-005)

Material Weakness 2025

Municipality of Naranjito

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.302 § 200.328 § 200.329

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Meyleen Hernández, Finance Director Phone: (787) 869 – 2200 Finding Reference Number: 2025-005 Federal Award: Disaster Grants – Public Assistance (Presidentially Declared Disaster) (ALN 97.036) Compliance Requirement: Reporting (L) Type of Finding: Significant Deficiency in Internal Controls (SD), Instance of Noncompliance (NC) Description of Finding: In our Reporting Test, we evaluated the Quarterly Progress Reports of a total of eleven (11) projects for two quarters of fiscal year 2024-2025. During our audit procedures, we noted that the reports did not agree with the accounting and project records. Auditor’s Recommendations: We recommend that Program Administrators reconcile the differences between the quarterly report and the accounting records before the submission of the next submission to the pass-through entity. Corrective Action: We understand that only two reports did not agree with the accounting records. We have consultants that are responsible for the preparation of these reports. Instructions were given to the consultants in order to correct the reports that do not agree with the accounting records. There was a misunderstanding with the reports, in which the pass-through entity instructed that purchase orders and expenditures incurred should be reported. As subsequently clarified, only the expenditures incurred should be reported as expended. Name of Contact Person: Meyleen Hernández Rivera, Finance Director Projected Completion Date: June 30, 2026

View Audit 391846

Finding 1179439 (2025-007)

Material Weakness 2025

Municipality of Naranjito

PR

Eligibility Significant Deficiency Internal Control / Segregation of Duties

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Meyleen Hernández, Finance Director Phone: (787) 869 – 2200 Finding Reference Number: 2025-007 Federal Award: Child Care and Development Block Grant (ALN 93.575) Compliance Requirement: Eligibility (E) Type of Finding: Significant Deficiency (SD), Instance of Noncompliance (NC) Description of Finding: During our audit procedures, we evaluated four (4) participants files, and we found that two (2) of them do not have the Eligibility Certification. For that reason, we could not validate the eligibility of these participants. Auditor’s Recommendations: Management must implement internal control to ensure that the eligible participant is properly documented at the time of receiving services. Corrective Action: The Municipality will take steps to request the documentation again from the two participants for whom the corresponding eligibility certification was unavailable. In addition, instructions will be issued to ensure that all participants' eligibility documentation is reviewed periodically. Name of Contact Person: Responsible Person: Aracelis Fuentes Rodríguez, Child Care Center Director Completion Date: June 30, 2026

View Audit 391846

Corrective Action Plans

Filters