Corrective Action Plans

Finding 1213949 (2025-011)

Material Weakness 2025

Creek County

OK

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303 § 200.403

Creek County will work with all offices making sure that a proper invoice is attached on all purchase orders. Educating Offices that there is a difference in a quote verses an invoice. The County Clerk will make sure that there are multiple eyes on the purchase orders to ensure that this is caught b...

Creek County will work with all offices making sure that a proper invoice is attached on all purchase orders. Educating Offices that there is a difference in a quote verses an invoice. The County Clerk will make sure that there are multiple eyes on the purchase orders to ensure that this is caught before payment is issued.

View Audit 400798

Finding 1213948 (2025-010)

Material Weakness 2025

Creek County

OK

Reporting Matching / Level of Effort / Earmarking § 200.1 § 200.303

The Creek County Clerk’s Office will work with the SEFA preparer to ensure that the correct paid dates are being used when reporting. This should eliminate the actual expenditures differences. We will work to educate all offices involved in the reporting process on financial statement and SEFA.

View Audit 400798

Finding 1213946 (2025-005)

Material Weakness 2025

Knox Community Hospital and Subsidiaries

OH

HUD Housing Programs Material Weakness Matching / Level of Effort / Earmarking

Condition: The Organization obtained a short term line of credit without formal approval from HUD from Park National Bank in 2024 with access to credit up to $15 million, which exceeds the limits in section 20b(iii) of the HUD agreement. Planned Corrective Action: On February 21, 2024, Change Health...

Condition: The Organization obtained a short term line of credit without formal approval from HUD from Park National Bank in 2024 with access to credit up to $15 million, which exceeds the limits in section 20b(iii) of the HUD agreement. Planned Corrective Action: On February 21, 2024, Change Healthcare / Optum sustained a cyber-attack and completely shut down claim’s submission processes for Knox Community Hospital. With over 3 weeks of not releasing insurance claims that amounted to over $40M, this impacted the cashflow greatly on the organization. The CFO at that time made the decision to seek a Line of Credit with Park National Bank for $15M to fund operations. Due to the urgency and short timeline, formal approval was not obtained from HUD. A detailed event log was maintained around the cyber-attack and provided to our Board and HUD representative. In the future, all regulatory agreements’ requirements will be reviewed by the CFO and in time there are new agreements or modifications made to existing agreements to ensure compliance with each agreement. HUD has since issued a letter approving KCH’s $15M Line of Credit. Contact person responsible for corrective action: Danielle O’Brien, CFO Anticipated Completion Date: 4/30/2026

View Audit 400796

Finding 1213911 (2025-004)

Material Weakness 2025

TOWN OF WHEATLAND, WYOMING

WY

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.328

Finding 2025-004 – Reporting Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action Plan: The Town will strengthen controls over federal reporting by establishing a formal review and approval process prior to submission of financial and performance reports. Pr...

Finding 2025-004 – Reporting Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action Plan: The Town will strengthen controls over federal reporting by establishing a formal review and approval process prior to submission of financial and performance reports. Procedures will require verification that reported amounts agree to accounting records and that narrative descriptions accurately reflect the use of funds. Evidence of review and approval will be documented and retained. Responsible Official: Clerk/Treasurer Mayor Planned Completion Date: May 2026

View Audit 400747

Finding 1213876 (2025-005)

Material Weakness 2025

Vandercook College of Music

IL

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.379 Recommendation: We recommend the College reevaluate its procedures, and review policies surrounding controls implemented for COD reporting. Explanation of disagreement with audit finding: There is no disagreement wi...

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.379 Recommendation: We recommend the College reevaluate its procedures, and review policies surrounding controls implemented for COD reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College is currently implementing a process in which disbursement dates within the SIS matches all dates within COD’s Award Disbursements Information Disbursement Date. This will be done within the Batch record by utilziing the date the batch was processed as “Funds Deposited” instead of the initial “anticipated” award date. The adjustment will ensure that all dates match as the official date the fund was credited to the student’s account. Review of existing prociedures will be conducted regarding the COD disbursement controls. The importance of accurate documentation and actual disbursement dates within the SIS will be emphasized. All disbursmeent dates will be reviewed and reconcilled by the Director of Financial Aid ensuring timely and accurate reporting. Name(s) of the contact person(s) responsible for corrective action: Walter Thompson Planned completion date for corrective action plan: July 2026

View Audit 400711

Finding 1213721 (2025-006)

Material Weakness 2025

City of Lodi

CA

Allowable Costs / Cost Principles Material Weakness Reporting

Management agrees and acknowledges the delay in issuing the financial statements. Contributing factors included staffing transitions, adjustments to policies and financial software, and the need for additional time to complete year end reconciliations. The City has since implemented process improvem...

Management agrees and acknowledges the delay in issuing the financial statements. Contributing factors included staffing transitions, adjustments to policies and financial software, and the need for additional time to complete year end reconciliations. The City has since implemented process improvements, earlier preparation of key schedules, and expanded cross training among staff. These actions are expected to support timely completion of future financial reports.

View Audit 400610

Finding 1213650 (2025-004)

Material Weakness 2025

City of Lynwood

CA

Internal Control / Segregation of Duties Eligibility HUD Housing Programs § 200.303 § 200.334

Management acknowledges the auditors’ review of HUD HOME eligibility testing. We believe our current processes generally comply with HUD requirements; however, we recognize the opportunity to strengthen controls. To address the auditors’ comments, we will enhance our eligibility verification procedu...

Management acknowledges the auditors’ review of HUD HOME eligibility testing. We believe our current processes generally comply with HUD requirements; however, we recognize the opportunity to strengthen controls. To address the auditors’ comments, we will enhance our eligibility verification procedures, improve documentation consistency, and provide additional staff training. These corrective actions will help ensure ongoing compliance and accuracy in eligibility determinations. Personnel Responsible for Implementation: Meredith Elguira Position of Responsible Personnel: Community Development Director Expected Date of Implementation: April 30, 2026

View Audit 400567

Finding 1213612 (2025-003)

Material Weakness 2025

McIntosh Senior Living

MN

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: The Organization did not have an adequate internal control policy in place to ensure the reserve account was separately tracked...

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: The Organization did not have an adequate internal control policy in place to ensure the reserve account was separately tracked and a documented review and approval over the reserve fund occurred. Responsible Individuals: Sharlene Knutson, Administrator Corrective Action Plan: We have adopted a policy to enhance internal control to ensure the reserve fund reconciliation has a secondary review and approval that is documented. Anticipated Completion Date: 6/30/2026

View Audit 400561

Finding 1213611 (2025-002)

Material Weakness 2025

YMCA of Greater Boston

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Management will update its procurement policies and procedures to require formal evidence that suspension and debarment checks are completed prior to entering into contracts. This will include requiring staff to sign/initial, and date SAM.gov verification screenshots or reports, or alternatively, ob...

Management will update its procurement policies and procedures to require formal evidence that suspension and debarment checks are completed prior to entering into contracts. This will include requiring staff to sign/initial, and date SAM.gov verification screenshots or reports, or alternatively, obtain vendor certifications confirming their status. Training will be provided for relevant personnel to ensure consistent implementation of the revised procedures.

View Audit 400545

Finding 1213608 (2025-001)

Material Weakness 2025

YMCA of Greater Boston

MA

Eligibility Period of Performance Significant Deficiency § 200.303

Management will conduct a comprehensive review of existing processes and internal controls related to eligibility determination and documentation to ensure alignment with federal requirements. As part of this effort, management will evaluate the timing and sequencing of required signatures to better...

Management will conduct a comprehensive review of existing processes and internal controls related to eligibility determination and documentation to ensure alignment with federal requirements. As part of this effort, management will evaluate the timing and sequencing of required signatures to better reflect operational realities while maintaining compliance.

View Audit 400545

Finding 1213598 (2025-003)

Material Weakness 2025

Primary Connection Health Care, Inc.

WI

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Allowable Activities and Costs, Cash Management, and Reporting Health Center Cluster – Assistance Listing No. 93.224 Recommendation: We recommend the Clinic develop and implement formal policies and procedures to ensure consistent review and approval over all applicable compliance requirements for f...

Allowable Activities and Costs, Cash Management, and Reporting Health Center Cluster – Assistance Listing No. 93.224 Recommendation: We recommend the Clinic develop and implement formal policies and procedures to ensure consistent review and approval over all applicable compliance requirements for federal programs. This should include but not limited to assigning responsibility for each compliance area, implementing documented review and approval controls (e.g., review of financial reports, cash drawdowns, and grant expenditures), and retaining evidence of review (e.g., sign-offs, checklists, or electronic approvals). Action taken in response to finding: The Clinic has implemented policies and procedures to ensure formal review and approval is documented for each compliance area. Name(s) of the contact person(s) responsible for corrective action: Kim Wieloch, Finance Director Planned completion date for corrective action plan: April 1, 2026.

View Audit 400514

Finding 1213591 (2025-001)

Material Weakness 2025

HAZEL CREST VILLAGE

IL

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.317 § 200.318 § 200.32 § 200.326

Corrective Action Plans Finding 2025-001 – Noncompliant procurement policy Corrective Action Plan: The Village will update its written procurement policy to comply with applicable State, local, and tribal laws and regulations and with Federal requirements under 2 CFR §200.317–200.326. In addition, t...

Corrective Action Plans Finding 2025-001 – Noncompliant procurement policy Corrective Action Plan: The Village will update its written procurement policy to comply with applicable State, local, and tribal laws and regulations and with Federal requirements under 2 CFR §200.317–200.326. In addition, the Village will train personnel on the updated policy. This policy will apply to all purchases of goods, services, and construction funded in whole or in part by Federal awards administered by Village of Hazel Crest, including subrecipients and contractors, unless superseded by more restrictive State, local, or tribal law. Person(s) Responsible: Amanda Page-Horvet, Accounting Supervisor Timing for Implementation: Fiscal Year 2027

View Audit 400501

Finding 1213492 (2025-018)

Material Weakness 2025

The Howard University

DC

Cash Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.305

FINDING 2025-018 Name of Responsible Individual: Director of Post Award Compliance and Training Budget Analyst Corrective Action: The University receives advance payments from the sponsor, with the amount determined by the sponsor and adjusted as financial reports are submitted by the University. In...

FINDING 2025-018 Name of Responsible Individual: Director of Post Award Compliance and Training Budget Analyst Corrective Action: The University receives advance payments from the sponsor, with the amount determined by the sponsor and adjusted as financial reports are submitted by the University. In response to the auditor’s recommendation to strengthen internal controls, Howard University will implement procedures to document and reconcile all cash payments received from sponsors on a quarterly basis to actual expenses incurred. This reconciliation process will help ensure that sponsor payments are fully accounted for and appropriately matched to related expenditures, thereby enabling the University to clearly demonstrate which expenses have been reconciled to payments received. Anticipated Completion Date: June 30, 2026

View Audit 400430

Finding 1213490 (2025-017)

Material Weakness 2025

The Howard University

DC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

FINDING 2025-017 Name of Responsible Individual: Director of Post Award Compliance and Training Senior Associate Vice President of Financial Strategy Corrective Action: In response to the auditor’s recommendation to strengthen internal controls and ensure timely submission of the Single Audit Report...

FINDING 2025-017 Name of Responsible Individual: Director of Post Award Compliance and Training Senior Associate Vice President of Financial Strategy Corrective Action: In response to the auditor’s recommendation to strengthen internal controls and ensure timely submission of the Single Audit Report to the Federal Audit Clearinghouse, Howard University will enhance cross collaboration across the University to improve audit readiness. During the May 2025 transition from the Grants and Contracts Accounting Office to the Sponsored Awards Office, the University experienced significant staff turnover and a loss of institutional knowledge, which contributed to audit readiness challenges. Since that time, the University has focused on stabilization efforts. The Office of Research Sponsored Programs has been restructured and is now almost fully staffed. The University will be establishing monthly check ins with key stakeholders to ensure adherence to a compliance calendar with clearly defined roles and responsibilities across core compliance areas. Additionally, the University has hired a Director of Post Award Compliance and Training to lead audit readiness efforts, strengthen internal controls, and support ongoing monitoring and compliance throughout the fiscal year. Anticipated Completion Date: March 31, 2027

View Audit 400430

Finding 1211212 (2025-009)

Material Weakness 2025

The Howard University

DC

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

FINDING 2025-009 Names of Responsible Individuals: Associate Director for Compliance, Enrollment Management Associate Director of Loans Systems Analyst, Enrollment Management Assistant Director for Compliance, Financial Aid Loan Coordinator Corrective Action: Beginning with the Fall 2024 semester, H...

FINDING 2025-009 Names of Responsible Individuals: Associate Director for Compliance, Enrollment Management Associate Director of Loans Systems Analyst, Enrollment Management Assistant Director for Compliance, Financial Aid Loan Coordinator Corrective Action: Beginning with the Fall 2024 semester, Howard University transitioned from using Ellucian Banner to Workday as the University’s ERP. As part of the transition to Workday, Howard spent several years configuring Workday to meet the needs of the institution and testing to ensure once the University went “live” in Fall 2024 there would be no configuration issues that affect compliance. Workday was not configured to send out Parent Plus Loans, therefore, Parent Plus notifications were as the result sent out as part of a manual process through the Financial Aid email box. Research into the issue and continued discussions with Workday consultants determined that Parent Plus disbursement notifications definitively cannot be sent out automatically after disbursement in Workday as a result of a flaw in Workday’s configuration capabilities. As a result, “FA CR Parent PLUS Disbursement Notification” report is run weekly out of Workday to identify all Parent Plus Loan disbursements, and a notification is sent to the parent’s email address on file through the Financial Aid Loans team email box. The three disbursement notifications that were not sent out within the 30-day timeline resulted from these Parent PLUS Loans not being shown on the “FA CR Parent PLUS Disbursement Notification” report. These disbursement notifications were originally sent to the student’s email address through Workday instead of being sent to the parent’s email address. While these disbursement notifications were sent timely, a compliance review of disbursement notifications discovered the Workday configuration was sending out some Parent PLUS Loan disbursement notifications to the student’s email address. This left the PLUS disbursement off the “FA CR Parent PLUS Disbursement Notification.” Upon discovery of this configuration error, the Loans Team worked with the University’s Workday consultant to prevent any Parent PLUS Loan disbursement notifications from being sent out through Workday. Bi-semester internal reviews by the Associate Director for Compliance in Enrollment Management are ongoing. The error with Parent PLUS Loan notifications being sent to the wrong individual in Workday was identified in the March 2025 disbursement notification compliance review. An August 2025 review of disbursement notifications for medical students resulted in there being no disbursement notifications found that were sent past the 30-day timeline and they were sent to the correct individuals. A September 2025 review of disbursement notifications was completed and resulted in enhancements to the mail merge template used to manually send out the Parent PLUS Loan disbursement notifications. An updated mail merge template was created, tested and implemented. A November 2025 disbursement notification review was completed to ensure the Parent PLUS notifications went out timely and to the parent’s email address. Anticipated Completion Date: The corrective action taken to prevent the Parent PLUS notifications from going out to the students in Workday was completed in March 2025. Monitoring and reviewing of loan disbursements have been ongoing to ensure the Workday system is correctly identifying and transmitting Direct Loan disbursements for Subsidized, Unsubsidized and Graduate PLUS Loans. Any significant issues are identified, documented and tracked until they are resolved. The Loan Coordinator is responsible for sending out the Parent Plus Loan notifications on a weekly basis and training has been provided to the designated individual who will perform this function in the absence of the Loan Coordinator.

View Audit 400430

Finding 1211211 (2025-008)

Material Weakness 2025

The Howard University

DC

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

FINDING 2025-008 Names of Responsible Individuals: Manager Systems & Administration (Office of the Bursar) Associate Director for Compliance, Enrollment Management Associate Vice President for Finance and University Bursar Director of Cash Management, Treasury Operations Treasury Specialist Systems ...

FINDING 2025-008 Names of Responsible Individuals: Manager Systems & Administration (Office of the Bursar) Associate Director for Compliance, Enrollment Management Associate Vice President for Finance and University Bursar Director of Cash Management, Treasury Operations Treasury Specialist Systems Analyst, Enrollment Management Corrective Action: Beginning with the Fall 2024 semester, Howard University transitioned from using Ellucian Banner to Workday as the University’s ERP. The Bursar’s Office was not able to fully test the Title IV refunds process prior to "go live" due to the inability to disburse and create refunds to be sent to the University’s bank, JP Morgan. In August 2024, the Bursar’s Office identified configuration issues with JP Morgan where parents were not associated with students’ IDs and addresses in delivered refund files sent to JP Morgan Chase. These Title IV checks and direct deposits could not be sent to parents until JP Morgan completely migrated to Workday, in September 2024. After this date, there have not been issues with the JP Morgan Chase configuration with Workday. Workday is a date-driven ERP. Meal charges for Spring 2025 were placed on the students’ account, the due date for payment on the referenced meal charges was put in Workday as 12/23/2025 instead of 12/23/2024. This due date is when the charge is factored into the application of payments for the Office of the Bursar. The result was that housing charges were not being applied for the Spring 2025 semester until the error was discovered by the University during reconciliation. These meal charge dates were corrected to 12/23/2024 in March 2025. Internal controls have been created where there is a second level of review of due dates for charges placed on the students’ account. Due dates for charges during a semester are now reviewed by the Bursar and Housing to ensure the application of payments will pick up all charges for a semester. There are also continuing corrective actions being taken to best capture students who were eligible for a Title IV refund and deliver Title IV credit balances to students within the 14-day timeframe, including the use of reports available in Workday. Beginning with Fall 2025 semester, the on-demand “SF Refund Review Report” in Workday is used to identify students that are eligible for a Title IV refund. Howard University staff meet daily with Workday consultants from AVAAP to provide feedback and discuss any current issues experienced in Workday. The goal of these meetings is to have a constant flow of information on what is working effectively and what is not working effectively within Workday. There are also more Howard University staff focused on the Title IV credit balance process and more stages of approval required for the process to be completed. A list of Title IV credit balance refunds is captured from the “SF Refund Review Report,” the settlement run of refunds are reviewed by the refund approver in the Office of the Bursar, then the refund listing goes to the University Bursar for approval. After approval by the University Bursar the listing of students who will receive Title IV refunds by direct deposit and/or check is sent to the Treasury Specialist for approval. Once the Treasury Specialist approves the refunds, the Cash Manager approves the transmittal of this information to JP Morgan, and the funds are then transmitted to JP Morgan for delivery to parents and students. There has also been identification of a backup employee in the Bursar’s Office and Treasury responsible for the Title IV refund process. These backups have been trained so there is no disruption to the workflow, and they are currently running the Title IV credit balance delivery process when there is a workload balance need to do so to ensure timely refunds. Bi-semester internal reviews by the Associate Director for Compliance in Enrollment Management have taken place which complement the additional levels of review put in place by the Bursar. An internal review of 10 Title IV refunds sent to students for Summer 2025 was completed in July 2025. A review of 100 students who received refunds for Summer 2025 and Fall 2025 was completed in August 2025. All the students who received a refund for the Fall 2025 semester had their Title IV credit balance delivered timely. A review of 86 Title IV refunds for Fall 2025 completed in October 2025 showed that 0 students in the sample received their Title IV refund past the 14-day timeline. Anticipated Completion Date: Both issues which created the Title IV credit balance findings for FY25 have been identified and resolved. The issue with JP Morgan’s migration to Workday was identified and resolved during the Fall 2024 semester. The importance of due dates in Workday is now reinforced with a second level of staff members reviewing charge due dates in Workday. Additional steps have also been taken to ensure compliance with the 14-day credit balance delivery timeframe. The identification of the “SF Refund Review” report as the best report to capture Title IV credit balance information was completed in July 2025. The bi-semester reviews of continuing compliance with the 14-day timeline are ongoing and will continue to be used as a tool to identify any potential compliance issues. As of July 2025, there is identification of a backup employee in each office responsible for the Title IV refund process should there be employee turnover.

View Audit 400430

Finding 1211205 (2025-007)

Material Weakness 2025

The Howard University

DC

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

FINDING 2025-007 Names of Responsible Individuals: Associate Director for Compliance, Enrollment Management AVP for Finance & Bursar Director of Student Billing and Engagement Associate Director for Compliance, Financial Aid Assistant Controller Director of Accounting Corrective Action: Federal Perk...

FINDING 2025-007 Names of Responsible Individuals: Associate Director for Compliance, Enrollment Management AVP for Finance & Bursar Director of Student Billing and Engagement Associate Director for Compliance, Financial Aid Assistant Controller Director of Accounting Corrective Action: Federal Perkins Loan program records are traditionally paper based, as a result, these school records can often be inconsistent. Due to inconsistent data transfer during Howard University’s move from Campus Partners to ECSI (Educational Computer Systems, Inc.) as the Perkins Loan servicer after the 2013-2014 academic year, the University’s Perkins disbursement data did not match the records Howard had from ECSI. In 2022, the University began to work with ECSI on converting the Howard internal records to match ECSI’s records. In mid-April 2026, ECSI notified Howard that the conversion of ECSI Perkins disbursement data to Howard disbursement data was complete. Currently, the adjustments ECSI made to match Howard are being reviewed by the Associate Director for Compliance in Enrollment Management, and feedback will be provided to ECSI. Matching Perkins Loan data between Howard and ECSI will strengthen the data consistency on the FISAP. The consistency of Perkins Loan data between ECSI and Howard University on the FISAP will also assist in strengthening internal controls for determination of the Cash on Hand amount. ECSI works with schools whose general ledger Cash on Hand does not match what is on the FISAP in Part III. It was conveyed by ECSI that it is more important to have awareness of what data does not match and why than to have parity. After the conversion of Perkins data from ECSI has been approved, the Associate Director for Compliance will meet with Director of Accounting to begin the process of reviewing Perkins wind-down procedures and the accounting related. Howard University is in the process of liquidating the Federal Perkins Program. Due to staffing changes, the Director of Student Billing and Engagement, is now responsible for the Federal Perkins Loan liquidation process. The University is working with ECSI and the Department of Education to complete the liquidation. As part of the liquidation process, the Director of Billing and Engagement contacted the Department of Education to determine the remaining steps for Perkins liquidation. 13 Perkins Loans remaining need to be assigned. Howard is in the process of determining if these loans can be assigned to ED or if the school will need to purchase them. Anticipated Completion Date: September 30, 2026, is the target date for the Federal Perkins Loan program to be completely liquidated at Howard University. All but 13 Federal Perkins Loans have been assigned, and the Bursar is working on sending credit balances to Accounts Payable for payment for those Perkins Loans that can be assigned. The conversion of ECSI records to match Howard internal records was completed in April 2026 and final will be completed by May 2026. Once the conversion is approved by Howard, the June 30, 2026 Perkins Annual Report from ECSI will match what Howard has in their Perkins records. This will enable this Perkins Annual Report to be used on the 2027-2028 FISAP due on September 30, 2026.

View Audit 400430

Finding 1211188 (2025-002)

Material Weakness 2025

Syntiro

ME

Reporting Allowable Costs / Cost Principles Material Weakness § 200.302 § 200.403 § 200.405

We agree with the finding and we will be reviewing and implementing the recommendations accordingly. We are committed to ensuring no duplication of costs across reporting periods and compliance with allocability requirements under Uniform Guidance on a prospective basis. This corrective action plan ...

We agree with the finding and we will be reviewing and implementing the recommendations accordingly. We are committed to ensuring no duplication of costs across reporting periods and compliance with allocability requirements under Uniform Guidance on a prospective basis. This corrective action plan will be implemented by June 30, 2026.

View Audit 400399

Finding 1211169 (2025-003)

Material Weakness 2025

Wesleyan College

GA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

The auditee will finalize and submit future Single Audit reporting packages within the Uniform Guidance deadlines and will periodically review compliance procedures as part of its internal control monitoring activities.

View Audit 400359

Finding 1211091 (2025-003)

Material Weakness 2025

Jewish Family Service of Dallas, Inc.

TX

Reporting Matching / Level of Effort / Earmarking Material Weakness

Finding 2025-003: Preparation of the schedule of federal expenditures (SEFA) – material weakness in internal controls over reporting. Management Response: Management acknowledges the finding and agrees that improvements are needed in the preparation and review of the Schedule of Expenditures of Fede...

Finding 2025-003: Preparation of the schedule of federal expenditures (SEFA) – material weakness in internal controls over reporting. Management Response: Management acknowledges the finding and agrees that improvements are needed in the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA). The audit identified that controls over the accuracy, completeness, and reconciliation of the SEFA to the general ledger and financial statements were not consistently performed or documented. This condition developed during a period of organizational transition, including changes in financial leadership, as well as increased complexity in federal funding and reporting requirements. These factors contributed to gaps in oversight and consistency in the SEFA preparation process. To address this finding, management is implementing the following corrective actions: • Establishing a formal, documented SEFA preparation process, including standardized templates and procedures • Implementing quarterly and year-end reconciliation processes to ensure grant activity is accurately recorded and aligned with the general ledger • Strengthening review controls, including secondary review by the Controller and CFO prior to finalization Enhancing grant tracking mechanisms to ensure expenditures, revenues, and matching requirements are properly classified • Providing targeted training to staff responsible for grant accounting and SEFA preparation Responsible party: Brenda Colon, CFO Expected Completion Date: October 2026

View Audit 400338

Finding 1211073 (2025-004)

Material Weakness 2025

City of West Melbourne, Florida

FL

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

2025-004 Reporting Recommendation: The City should review the underlying data along with the report to ensure that report agrees with the support and the underlying data is correct. Corrective Action: Management recognizes the importance of accurate and complete reporting to the U.S. Treasury. While...

2025-004 Reporting Recommendation: The City should review the underlying data along with the report to ensure that report agrees with the support and the underlying data is correct. Corrective Action: Management recognizes the importance of accurate and complete reporting to the U.S. Treasury. While procedures were in place, the review of underlying data was not sufficient to ensure accuracy and completeness prior to submission. The issue was limited to a single report and was corrected in the subsequent U.S. Treasury reporting cycle in accordance with program requirements. To prevent recurrence, management has enhanced its review procedures over grant reporting to include reconciliation of underlying data and validation checks for inconsistencies prior to report submission. Additionally, a secondary level of review will be performed to ensure reports are complete and accurate before submission to the U.S. Treasury. Responsible Parties: B. Keith Smith, Finance Director Anticipated Correction Date: September 30, 2026

View Audit 400324

Finding 1211010 (2025-001)

Material Weakness 2025

YWCA West Central Michigan

MI

Period of Performance Allowable Costs / Cost Principles Cash Management § 200.1

The YWCA has implemented (January 2025) the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the i...

The YWCA has implemented (January 2025) the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month, and year noted by the Staff Accountant prior to entry into accounts payable.

View Audit 400298

Finding 1210895 (2025-005)

Material Weakness 2025

Middle MacOupin Health Care Systems and Affiliates

IL

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: During the fiscal year, the Organization entered into...

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: During the fiscal year, the Organization entered into two new short term loans. A new loan is identified in the Mortgage Note Insured by HUD as the incurrence of additional indebtedness which, by terms of the agreement, should be approved by HUD in advance of entering into the loan agreement unless the loan meets certain requirements. If those requirements are met, then the Organization just needs to inform HUD of the new loan agreement. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure additional indebtedness is approved by HUD in advance of incurring such indebtedness. Anticipated Completion Date: April 29, 2026

View Audit 400243

Finding 1210894 (2025-004)

Material Weakness 2025

Middle MacOupin Health Care Systems and Affiliates

IL

HUD Housing Programs Matching / Level of Effort / Earmarking Material Weakness

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires quarte...

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires quarterly reports and certain annual reports. For the year ended July 31, 2025, the Organization failed to timely and accurately submit certain reports in accordance with HUD requirements. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure that required reports under the Section 242 Program are submitted timely and accurately. Anticipated Completion Date: April 29, 2026

View Audit 400243

Finding 1210888 (2025-002)

Material Weakness 2025

Tri-County Senior Citizens and Housing, Inc.

CO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Finding 2025-002: Lower Income Housing Assistance Program – Section 8 New Construction/ Substantial Rehabilitation Assistance Listing Number: 14.182 U.S. Department of Housing and Urban Development (Repeat of Finding 2024-003) Compliance Requirements: Special Tests and Provisions Type of finding: In...

Finding 2025-002: Lower Income Housing Assistance Program – Section 8 New Construction/ Substantial Rehabilitation Assistance Listing Number: 14.182 U.S. Department of Housing and Urban Development (Repeat of Finding 2024-003) Compliance Requirements: Special Tests and Provisions Type of finding: Internal Control Over Compliance (material weakness) and Compliance (material noncompliance) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to establish a monitoring process to ensure compliance with Mortgage Restructuring Loan terms and conditions. Action Taken: Action Taken: The Organization has accepted the recommendation to strengthen internal controls regarding Mortgage Restructuring Loan terms. We are currently in active remediation, working in direct coordination with our HUD Account Exexuctive, to ensure our adopted policies align with the federal requirments. Our HUD Account Exexuctive, has been notified of the finalized 2025 Auditied financials and are currently working to set up a time to discuss a Management Action Plan regarding a recommedation for Mortgage Restructuring controls. If these are questions regarding this plan, please call the responsible part at (719)852-5578. Sincerely yours, Brenda Quintana Administrator Tri-County Senior Citizens and Housing, Inc.

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