Corrective Action Plans

Finding 1169028 (2025-001)

Material Weakness 2025

Detroit Regional Chamber Foundation, Inc.

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency

2025-001 – Lack of Independent Review and Approval of Reporting Finding Type. Immaterial noncompliance; Significant Deficiency in Internal Control over Compliance (Reporting). Program. Economic Development Cluster; Economic Adjustment Assistance; U.S. Department of Commerce; ALN 11.307; Passed throu...

2025-001 – Lack of Independent Review and Approval of Reporting Finding Type. Immaterial noncompliance; Significant Deficiency in Internal Control over Compliance (Reporting). Program. Economic Development Cluster; Economic Adjustment Assistance; U.S. Department of Commerce; ALN 11.307; Passed through SEMCA; Award Number EDA-HDQ-ARPBBB-2021-2006976. Condition. The Foundation is required to submit semi-annual reports on the grant expenditures, and we noted that these reports are not subjected to an independent review and approval process. Effect. Although no reporting errors were found, the Foundation was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Corrective Action Plan. The monthly Financial Status Report will be reviewed by both the CFO and Senior Director, MichAuto before being submitted for reimbursement. Contact Person Responsible. Jason Jurczyk, VP, Finance and Revenue Growth Anticipated Completion Date. October 2025

View Audit 381713

Finding 1169027 (2025-005)

Material Weakness 2025

North Greene Unit School District No. 3

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2024 and 2025 Child Nutrition Cluster- AL Number 10.555, 10.553 Finding No.: 2025-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate se...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2024 and 2025 Child Nutrition Cluster- AL Number 10.555, 10.553 Finding No.: 2025-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing

View Audit 381702

Finding 1169025 (2025-004)

Material Weakness 2025

North Greene Unit School District No. 3

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2024 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2025-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the in...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2024 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2025-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing

View Audit 381702

Finding 1169017 (2025-002)

Material Weakness 2025

Hrca Housing for Elderly, Inc. D/b/a Jack Satter House

MA

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Criteria: HUD requires the Organization to maintain fidelity bond coverage of at least two months' cash collections Cause: Following completion of the 2025 Mark-to-Market process for HRCA Housing for Elderly Inc., we failed to update our fidelity bond coverage to reflect the revised requirements. Ac...

Criteria: HUD requires the Organization to maintain fidelity bond coverage of at least two months' cash collections Cause: Following completion of the 2025 Mark-to-Market process for HRCA Housing for Elderly Inc., we failed to update our fidelity bond coverage to reflect the revised requirements. Action Plan: Once the finding was identified, we immediately contacted our insurance broker and requested an increase to the fidelity bond coverage. The bond has since been raised to a $2M limit, and the updated policy became effective on 11/14/25. Going forward, the fiscal team will incorporate an annual verification of bond coverage into its routine monitoring procedures to ensure timely updates after significant organizational or regulatory changes. In addition, we are implementing an internal audit component to enhance our review of all HUD requirements. This added oversight will help mitigate future risk and ensure continued compliance with all applicable regulations.

View Audit 381685

Finding 1168969 (2025-003)

Material Weakness 2025

Niobrara County School District No. 1

WY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

December 16, 2025 To Whom it May Concern: This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2025 issued by Leo Riley & Co. This le er addresses the following compliance findings: 2025-001 Separa on of Du es The district...

December 16, 2025 To Whom it May Concern: This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2025 issued by Leo Riley & Co. This le er addresses the following compliance findings: 2025-001 Separa on of Du es The district is unable to assign a different person to each stage of the transac on cycle due to the lack of personnel. The district will brief new Trustees on their role in internal control and stress the importance of their oversight responsibili es. In addi on, the district will consider providing training on detec ng abuse and fraud as well as ordering printed materials for distribu on to Trustees. 2025-002 Budget Noncompliance The district is aware that the budget was exceeded and has implemented procedures to monitor and amend the budget in accordance with Wyoming State Statute. 2025-003 Separation of Duties The district is unable to assign a different person to each stage of the transac on cycle due to the lack of personnel. The district will brief new Trustees on their role in internal control and stress the importance of their oversight responsibili es. In addi on, the district will consider providing training on detec ng abuse and fraud as well as ordering printed materials for distribu on to Trustees. Sincerely, Katie Redmann Business Manager

View Audit 381609

Finding 1168960 (2025-001)

Material Weakness 2025

Grand County School District

UT

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Finding 2025-001 Reporting – Annual Reporting Criteria: Education Stabilization Fund (ESF) grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. Local Education Agencies submit data to th...

Finding 2025-001 Reporting – Annual Reporting Criteria: Education Stabilization Fund (ESF) grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. Local Education Agencies submit data to the state education agencies. Key line items must include expenditures by category, object code, and allocations to schools. Audit Recommendation: We recommend management of the District review processes related to reporting for the ESF and establish appropriate internal controls to ensure all reporting requirements are met. Corrective Action Planned: The District will review, update and train staff on the process and internal controls related to reporting for the ESF to ensure compliance with the reporting requirements. Person(s) Responsible: Matthew Keyes, Superintendent ad interim Anticipated Completion Date: December 31, 2025

View Audit 381563

Finding 1168951 (2025-001)

Material Weakness 2025

Coastal Bend College

TX

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2025-001: Required Services to Eligible Participants Name of Contact Person: TRIO Talent Search Beeville Project Director, Ruby Hernandez Corrective Action: The College has corrected this issue by requiring staff to submit bimonthly student contact reports through Blumen within five business...

Finding 2025-001: Required Services to Eligible Participants Name of Contact Person: TRIO Talent Search Beeville Project Director, Ruby Hernandez Corrective Action: The College has corrected this issue by requiring staff to submit bimonthly student contact reports through Blumen within five business days following each reporting period. This process ensures consistent and well-documented outreach to students while strengthening the accuracy and completeness of program records. Under the leadership of the new TRIO Talent Search Beeville Director, the system is now fully operational and demonstrating compliance, with supervisory oversight in place to prevent future occurrences. This reporting practice has been standardized and implemented across all four TRIO programs. Proposed Completion Date: 11/01/2025 Anticipated Completion Date: Completed

View Audit 381494

Finding 1168917 (2025-003)

Material Weakness 2025

Momence Community Schools Unit District No. 1

IL

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.403 § 200.404

The District will become more thoroughly aware of applicable compliance requirements and seek guidance in writing when necessary from the appropriate granting agencies. Anticipated Completion: January 1, 2026 Responsible Party: Lynette Thrasher, lthrasher@mcusd1.net 815-472-6477

View Audit 381381

Finding 1168912 (2025-003)

Material Weakness 2025

Glencoe-Silver Lake Public Schools Isd No. 2859

MN

Reporting School Nutrition Programs Significant Deficiency § 200.303

CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action plan...

CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will evaluate its control processes in place prior to meal claims being reported to the state for reimbursement and ensure they properly review and approve the claims being reported prior to reporting them and document that approval. The District also understands the person reviewing and approving the claims to be reported should be different from the individual compiling that amount to be reported so two individuals are involved in the process. Name of the contact person responsible for corrective action: Trisha Zajicek, Director of Finance Planned completion date for corrective action plan: June 30, 2026

View Audit 381335

Finding 1168886 (2025-001)

Material Weakness 2025

Canal Winchester Local School District

OH

Cash Management Reporting Internal Control / Segregation of Duties

The District implemented the Community Eligibility Provision (CEP) beginning in FY 2025, providing free breakfast and lunch districtwide. Prior to CEP implementation, all students were required to enter Student ID information at the point of sale, which automatically generated accurate CN-6 and CN-7...

The District implemented the Community Eligibility Provision (CEP) beginning in FY 2025, providing free breakfast and lunch districtwide. Prior to CEP implementation, all students were required to enter Student ID information at the point of sale, which automatically generated accurate CN-6 and CN-7 reports used for reimbursement claims. With the implementation of CEP, the Food Service Director eliminated Student ID entry at the cash register for grades K-5 to simplify service for younger students and improve meal service efficiency. As permitted by Ohio Department of Education and Workforce (DEW), the District transitioned to using daily paper count sheets to record meals served. This manual process required accurate daily calculations, which introduced risk due to the absence of automated checks. Because the District had historically relied on automated point-of-sale reports, the Assistant Treasurer did not independently recalculate or verify the CN-6 and CN-7 meal counts prior to submission in CRRS. As a result, inaccuracies occurred in multiple monthly reimbursement claims. Effective November 1, 2025, the District implemented corrective measures to strengthen internal controls over meal counting and claiming. The daily count sheets were converted from a paper format to an Excel-based worksheet with built-in formulas to ensure accurate calculation of daily and monthly meal totals for CN-6 and CN-7 reporting. The Food Service Director is responsible for completing the daily count sheets and ensuring that daily totals align with CN-6 and CN-7 report data. The Assistant Treasurer has been designated as the responsible individual for reviewing CN-6 and CN-7 reports and verifying that reported meal counts agree to the reimbursement claim submitted in CRRS prior to submission. These corrective actions establish segregation of duties, improve calculation accuracy, and ensure required internal controls are in place to comply with 7 CFR § 210.8(a) and 7 CFR § 220.11(b). The District believes these measures adequately address the audit finding and will prevent recurrence of meal count inaccuracies in future reimbursement claims.

View Audit 381260

Finding 1168869 (2025-001)

Material Weakness 2025

Ahepa 284-Iv, Inc.

SC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

The property was repaid $61,198 and internal controls were properly updated.

View Audit 381213

Finding 1168867 (2025-001)

Material Weakness 2025

Lake Geneva Joint #1 School District

WI

Internal Control / Segregation of Duties

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indivi...

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.

View Audit 381212

Finding 1168860 (2025-001)

Material Weakness 2025

Ahepa 250-Ii, Inc.

CT

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Management agrees with the finding and the funds were deposited to the reserve on July 16, 2024.

View Audit 381211

Finding 1168858 (2025-001)

Material Weakness 2025

Lake Geneva-Genoa City Union High School

WI

Internal Control / Segregation of Duties

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indivi...

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.

View Audit 381210

Finding 1168829 (2025-003)

Material Weakness 2025

Carroll County Youth Service Bureau Inc.

MD

Subrecipient Monitoring Reporting Significant Deficiency

Action Taken: CCYSB will ensure that all documentation regarding a federal program is properly collected, stored, and verified on a quarterly basis. To verify data reporting accuracy, the Program Director will provide the supporting data to the Grants Manager for review prior to completion of the re...

Action Taken: CCYSB will ensure that all documentation regarding a federal program is properly collected, stored, and verified on a quarterly basis. To verify data reporting accuracy, the Program Director will provide the supporting data to the Grants Manager for review prior to completion of the report. CCYSB will ensure that once verified, the information submitted in any report will not contain any discrepancies from that which was verified and that we have all the necessary supporting documentation to justify the reporting.

View Audit 381034

Finding 1168828 (2025-003)

Material Weakness 2025

Cerro Gordo County

IA

Internal Control / Segregation of Duties

We will review procedures and plan to make the necessary changes to improve internal control.

View Audit 381028

Finding 1168813 (2025-003)

Material Weakness 2025

LEWIS & CLARK NATURAL RESOURCES DISTRICT

NE

Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments.

View Audit 380995

Finding 1168797 (2025-001)

Material Weakness 2025

School City of Hammond

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2025-001 Finding Subject: Annual Report Card, High School Graduation Rate – Special Test and Provisions Contact Person Responsible for Corrective Action: Marilyn Hampton, Supervisor of Student Services Contact Phone Number and Email Address: (219) 933-2461, ext.1048 mehampton@hammond.k12.in....

FINDING 2025-001 Finding Subject: Annual Report Card, High School Graduation Rate – Special Test and Provisions Contact Person Responsible for Corrective Action: Marilyn Hampton, Supervisor of Student Services Contact Phone Number and Email Address: (219) 933-2461, ext.1048 mehampton@hammond.k12.in.us Views of Responsible Officials: We concur with the finding and will implement a corrective action plan. Description of Corrective Action Plan: To ensure compliance with the requirements related to the grant agreement and the Special Test and Provisions Annual Report Card, High School Graduation rate compliance, the School City of Hammond will put into place an effective internal control system. The School City of Hammond will maintain an effective control system for withdrawals from each of the schools within the school system. At the time of withdrawal, a withdrawal form, along with a verified ID will be copied by the school’s registrar or designee. This withdrawal form must include the signatures of a parent and principal. This is the first step in the monitoring process. This system for withdrawals will also include placing a copy of the withdrawal form in the student information system (PowerSchool Attachments). The documentation that needs to be attached to the withdrawal form should include documents that show a Records Request, proof that the student withdrew to attend another school or educational program that results in the awarding of a high school diploma, has immigrated to another country, or is deceased. Upon completion of the withdrawal at the school, a copy of the documentation will be kept at the school, and the original documentation will be placed into the cumulative record. The school will forward a digital copy to Student Services. Upon receipt of the digital copy at Student Services, the administrator will review the file and will sign off to indicate that the record has been reviewed and is complete. To ensure this process is implemented with fidelity, training will take place on a yearly basis with administrators and office staff on the procedures that need to be followed during the withdrawal process. Anticipated Completion Date: 01/31/2026

View Audit 380936

Finding 1168794 (2025-001)

Material Weakness 2025

Naytahwaush Community Charter School No. 4155

MN

Reporting Internal Control / Segregation of Duties § 200.512

Corrective Action Plan (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The School will implement the recommendation. Officials Responsible for Ensuring CAP: The School Director is the official responsible...

Corrective Action Plan (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The School will implement the recommendation. Officials Responsible for Ensuring CAP: The School Director is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2026. Plan to Monitor Completion of CAP: The School Board will be monitoring this corrective action plan.

View Audit 380926

Finding 1168793 (2025-001)

Material Weakness 2025

Mississippi First INC

MS

Subrecipient Monitoring Eligibility Reporting § 200.331

Corrective Action Plan June 30, 2025 Finding: 2025-001 Name of Responsible Official: Angela Bass Anticipation Completion Date: December 31 , 2025 Mississippi First's Response: 1. Audit Finding Corrective Action Plan The auditor noted that Mississippi First did not submit a FFATA report for a subawar...

Corrective Action Plan June 30, 2025 Finding: 2025-001 Name of Responsible Official: Angela Bass Anticipation Completion Date: December 31 , 2025 Mississippi First's Response: 1. Audit Finding Corrective Action Plan The auditor noted that Mississippi First did not submit a FFATA report for a subaward of $30,000 or more in a timely and accurate manner. 2. Root Cause The delay in submitting the FFATA report was due to a personnel transition during the reporting period. The outgoing Executive Director had been executing FFATA filings, and the incoming Executive Director and was not yet aware of this reporting requirement. Because the requirement was not captured in any written procedures or transition documents, the report was inadvertently missed. This was an isolated incident resulting from the timing of the leadership transition and a gap in knowledge transfer. 3. Corrective Action Taken / Planned A. Formal Policy Development - Mississippi First has drafted a comprehensive FFATA Compliance and Subaward Reporting Policy. B. Assignment of Responsibility - The Director of Operations is designated as the FFATA Reporting Officer. C. FFATA Reporting Checklist - A standardized checklist ensures accuracy for each submission. D. FSRS Standard Operating Procedure (SOP) - A detailed, step-by-step SOP has been developed. E. Deadline Tracking & Automated Reminders - FFATA deadlines will be integrated into the grants management calendar. F. Quarterly Internal Reviews - Quarterly internal audits will verify completeness, accuracy, and timeliness. G. Job Description Updates - Relevant staff job descriptions now include FFATA responsibilities. 4. Timeline for Implementation • Finalize and adopt FFATA Policy- by December 31, 2025 • Assign FFATA Reporting Officer role - Completed • Launch FFATA checklist and SOP - by December 31, 2025 • Implement automated reminders - by December 31, 2025 • Conduct first quarterly compliance review - by December 31, 2025 5. Preventive Measures Mississippi First will require FFATA training, include FFATA in onboarding, review the policy annually, and integrate FFATA compliance into grants management protocols.

View Audit 380925

Finding 1168765 (2025-001)

Material Weakness 2025

Sewerage Commission - Oroville Region

CA

Significant Deficiency Internal Control / Segregation of Duties

Planned Corrective Action: SC-OR Management will implement enhanced procedures requiring all journal entries to be reviewed by an individual with the appropriate skills, knowledge, and experience. The review will include verification of supporting documentation, confirmation of accurate account codi...

Planned Corrective Action: SC-OR Management will implement enhanced procedures requiring all journal entries to be reviewed by an individual with the appropriate skills, knowledge, and experience. The review will include verification of supporting documentation, confirmation of accurate account coding, and an assessment of the impact on the financial statements. Additionally, the SC-OR's outsourced accounting firm, CliftonLarsonAllen LLP, will be involved with the review and ongoing monitoring. Name(s) of Contact Person(s) Responsible for Corrective Action: SC-OR's outsourced accounting team from CliftonLarsonAllen LLP will collaborate with SC-OR's Administrative Assistant, Christina Neads, for ensuring the corrective action plan is implemented and maintained. Oversight will be provided by the General Manager, Glen Sturdevant. Anticipated Completion Date: Effective immediately, the new review and approval procedures are in place and will be fully operational by January 31, 2026.

View Audit 380870

Finding 1168764 (2025-005)

Material Weakness 2025

City of Pacific

MO

Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Highway Planning and Construction - Assistance Listing No. 20.205 Recommendation: We recommend that the City evaluate its procedures and implement an additional control to ensure verifications checks are occurring prior to entering into contracts with a vendor. Explanation of disagreement with audit...

Highway Planning and Construction - Assistance Listing No. 20.205 Recommendation: We recommend that the City evaluate its procedures and implement an additional control to ensure verifications checks are occurring prior to entering into contracts with a vendor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With the recent filling of open positions and the execution of contracts with engineering firms, additional controls have been implemented to strengthen project review processes. Specifically, the hiring of a City Administrator and an Economic Development Director will enhance controls over new established process. Name(s) of the contact person(s) responsible for corrective action: Kim Barfield Planned completion date for corrective action plan: 12/29/25

View Audit 380864

Finding 1168743 (2025-003)

Material Weakness 2025

Paris Junior College

TX

Student Financial Aid Reporting Internal Control / Segregation of Duties

Paris Junior College management will ensure that a standardized procedure including internal controls is established and implemented to ensure the R2T4 process is timely and accurate.

View Audit 380833

Finding 1168735 (2025-001)

Material Weakness 2025

Mount Markham Central School District

NY

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430

CORRECTIVE ACTION PLAN Finding 2025-001 – Allowable Costs The District concurs with the finding 2025-001. Corrective Action: The District will implement the following corrective actions to be completed by September 30, 2025: 1.The District will develop and implement new written policies and procedur...

CORRECTIVE ACTION PLAN Finding 2025-001 – Allowable Costs The District concurs with the finding 2025-001. Corrective Action: The District will implement the following corrective actions to be completed by September 30, 2025: 1.The District will develop and implement new written policies and procedures for time and effort reporting. 2.All grant-funded employees will receive training on the new procedures. 3.The District will implement a new system to track and certify employee time. Contact Person: Lou D’Ambro, School Business Administrator (315) 822-2826 ldambro@mmcsd.org

View Audit 380783

Finding 1168733 (2025-002)

Material Weakness 2025

Mississippi Home Corporation

MS

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

2025 –002 Reporting Program: Homeowner Assistance Fund Assistance Listing Number 21.026 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: Management will implement procedures to ensure the timely and accurate submission of Homeowner Assistance Fund (HAF...

2025 –002 Reporting Program: Homeowner Assistance Fund Assistance Listing Number 21.026 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: Management will implement procedures to ensure the timely and accurate submission of Homeowner Assistance Fund (HAF) Quarterly and Annual Performance Reports. Reporting deadlines are tracked on the Corporation’s federal reporting and compliance calendar, with oversight by the AVP of Grants Compliance and Reporting, who actively monitors reporting progress and coordinates reconciliation of financial data between the HAF Program Manager and Accounting. The AVP of Grants Compliance and Reporting reviews each completed report for accuracy and completeness, signs and dates the report, and submits it to the SVP of Federal Grants for final review and approval. The HAF Program Manager provides confirmation of successful submission through the U.S. Treasury portal. These procedures will be incorporated into the HAF Program Manual. Anticipated Completion Date: March 31, 2026

View Audit 380781

Corrective Action Plans

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