Corrective Action Plans

Finding 1170967 (2024-002)

Material Weakness 2024

PA

Questioned Costs Student Financial Aid Cash Management

We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist...

We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist the County’s Children & Youth Fiscal team in getting caught up on internal system timelines, as well as delayed reporting. The Consulting company will also be working to adequately train the Children & Youth Fiscal team for development purposes.

View Audit 384337

Finding 1170966 (2024-001)

Material Weakness 2024

County of York, Pennsylvania

PA

Questioned Costs Student Financial Aid Reporting

We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of r...

We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of reporting.

View Audit 384337

Finding 1170947 (2024-001)

Material Weakness 2024

California Coverage and Health Initiatives

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs § 200.332

FINDING: 2024-001 Subrecipient Monitoring Name of Contract Person: Alexis Heaton, Executive Director Recommendation: It is recommended that the Organization maintain copies of all monitoring records and results of the site visits, to ensure all required subrecipient monitoring activities are perform...

FINDING: 2024-001 Subrecipient Monitoring Name of Contract Person: Alexis Heaton, Executive Director Recommendation: It is recommended that the Organization maintain copies of all monitoring records and results of the site visits, to ensure all required subrecipient monitoring activities are performed and properly documented in accordance with Uniform Guidance. Corrective Action Plan: The executive director will implement the recommendation. Proposed Completion Date: Immediately

View Audit 384272

Finding 1170938 (2024-001)

Material Weakness 2024

Kaleida Health

NY

Allowable Costs / Cost Principles Questioned Costs Cash Management

Name of Contact Person: Hugh Chisholm, Chief Financial Officer Planned Corrective Action: Kaleida Health management asserts that the methodology applied to estimate and account for potential duplication of benefits with patient care revenue for FEMA Public Assistance Project #694036 was reasonable, ...

Name of Contact Person: Hugh Chisholm, Chief Financial Officer Planned Corrective Action: Kaleida Health management asserts that the methodology applied to estimate and account for potential duplication of benefits with patient care revenue for FEMA Public Assistance Project #694036 was reasonable, allowable, and consistent with FEMA guidance. The project was previously reviewed, approved, obligated, funded, and closed out by FEMA. A formal appeal of FEMA’s subsequent recommended reduction was filed in September 2025. Management continues to cooperate fully with FEMA and the New York State Division of Homeland Security and Emergency Services during the appeal process. Accordingly, corrective action is contingent upon FEMA’s final determination. Planned Completion Date: Not applicable. Management will evaluate the need for any corrective action upon receipt of FEMA’s final determination on the pending appeal.

View Audit 384242

Finding 1170937 (2024-005)

Material Weakness 2024

St. Philips Child Development Center

DC

Questioned Costs Material Weakness

Management Response The owner/manager of the building, St. Philip the Evangelist Episcopal Church, occupied by St. Philip’s Child Development Center (the Center) declared bankruptcy and ceased operating in November 2024. Maintenance on building systems and its structures had been deferred for severa...

Management Response The owner/manager of the building, St. Philip the Evangelist Episcopal Church, occupied by St. Philip’s Child Development Center (the Center) declared bankruptcy and ceased operating in November 2024. Maintenance on building systems and its structures had been deferred for several years. On July 27, 2025, the building experienced a roof leak causing a catastrophic flood. The building was evacuated and the Office of State Superintendent (OSSE) notified. OSSE sent an inspector to the site the following day who declared the building unsafe for occupancy. The Church was unable to cover any costs for the necessary repairs. On July 30, 2025 the Board of Directors made the difficult decision to suspend operations, but to continue as a Board, maintain the Center’s 501(c)3 status and its corporate registration. Furthermore, the Board is using this time to research current community needs, space availability and cost, and the effect of the Federal government’s waning support for early childhood education. Once this exercise is complete, the Board will determine the Center’s ability to reopen in an alternate site and address the findings in an appropriate manner.

View Audit 384237

Finding 1170936 (2024-004)

Material Weakness 2024

St. Philips Child Development Center

DC

Questioned Costs Eligibility Material Weakness

Management Response The owner/manager of the building, St. Philip the Evangelist Episcopal Church, occupied by St. Philip’s Child Development Center (the Center) declared bankruptcy and ceased operating in November 2024. Maintenance on building systems and its structures had been deferred for severa...

Management Response The owner/manager of the building, St. Philip the Evangelist Episcopal Church, occupied by St. Philip’s Child Development Center (the Center) declared bankruptcy and ceased operating in November 2024. Maintenance on building systems and its structures had been deferred for several years. On July 27, 2025, the building experienced a roof leak causing a catastrophic flood. The building was evacuated and the Office of State Superintendent (OSSE) notified. OSSE sent an inspector to the site the following day who declared the building unsafe for occupancy. The Church was unable to cover any costs for the necessary repairs. On July 30, 2025 the Board of Directors made the difficult decision to suspend operations, but to continue as a Board, maintain the Center’s 501(c)3 status and its corporate registration. Furthermore, the Board is using this time to research current community needs, space availability and cost, and the effect of the Federal government’s waning support for early childhood education. Once this exercise is complete, the Board will determine the Center’s ability to reopen in an alternate site and address the findings in an appropriate manner.

View Audit 384237

Finding 1170935 (2024-007)

Material Weakness 2024

City of La Mesa

CA

Reporting Questioned Costs Subrecipient Monitoring § 200.328

2024-007 Untimely Submission of Project and Expenditure Report: Management acknowledges the finding related to the untimely submission of the American Rescue Plan Act (ARPA) Project and Expenditure Report. To address this issue and prevent future occurrences, the City is implementing an ARPA reporti...

2024-007 Untimely Submission of Project and Expenditure Report: Management acknowledges the finding related to the untimely submission of the American Rescue Plan Act (ARPA) Project and Expenditure Report. To address this issue and prevent future occurrences, the City is implementing an ARPA reporting process that clearly defines reporting requirements, deadlines, and responsible personnel, along with a centralized compliance calendar to track all federal grant reporting deadlines and provide reminders to ensure timely submission. Primary responsibility for ARPA reporting has been assigned to designated Finance Department staff, with supervisory review by senior management to ensure reports are complete, accurate, and submitted on time. In addition, Finance staff have received training on federal and ARPA specific reporting requirements, and cross-training will be implemented to ensure continuity in the event of staff absences or turnover. Management will continue to monitor compliance with federal reporting requirements and update internal controls as necessary.

View Audit 384232

Finding 1170929 (2024-003)

Material Weakness 2024

Greater New Bedford Workforce Investment Board, Inc.

MA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

Review and update Accounting Manual to align procedures with award requirements • Re-train employees on the proper timesheet procedures per the Accounting Manual • Perform monthly reconciliations of payroll allocations to grant budgets. • Require supervisory approval of timesheets prior to submissio...

Review and update Accounting Manual to align procedures with award requirements • Re-train employees on the proper timesheet procedures per the Accounting Manual • Perform monthly reconciliations of payroll allocations to grant budgets. • Require supervisory approval of timesheets prior to submission.

View Audit 384225

Finding 1170924 (2024-002)

Material Weakness 2024

Greater New Bedford Workforce Investment Board, Inc.

MA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.400

Review and update the Accounting Manual as needed • Re-train employees in the need for proper use of purchase orders, needed documentation to support charges to federal awards, and detailed receipts to show taxes paid (if any) according to the Accounting Manual

View Audit 384225

Finding 1170832 (2024-002)

Material Weakness 2024

Warren County, Missouri

MO

Questioned Costs Material Weakness Reporting § 200.303

The County will work diligently to implement internal controls over its federal award program to ensure accurate reporting of any activity.

View Audit 384122

Finding 1170787 (2024-003)

Material Weakness 2024

Village of Oak Park, Illinois

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

Finding: 2024-003 – Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition: The Village failed to submit two of the quarterly reports in a timely manner. We consider this to be an instance of non-compliance...

Finding: 2024-003 – Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition: The Village failed to submit two of the quarterly reports in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan: The reports were delinquent due to the reporting compliance system. The finance department worked with the reporting compliance department to resolve the issue and the reports were then submitted. The Village will continue to work with the compliance department in the future if issues arise. Responsible Person for Corrective Action Plan: Donna M. Gayden, Interim CFO and the incoming CFO Implementation Date of Corrective Action Plan: January 1, 2026

View Audit 384047

Finding 1170644 (2024-002)

Material Weakness 2024

Bloom Township High School District 206

IL

Questioned Costs Cash Management Reporting

The District will be training the grant personnel about proper coding and grant expenditure timelines to ensure timely and accurate submissions of expenditure reports. Anticipated Date of Completion: Immediately. Contact Person: Alicia Evans, Ed.D., Assistant Superintendent of Business Affairs.

View Audit 383876

Finding 1170618 (2024-001)

Material Weakness 2024

Anchorage Affordable Housing and Land Trust

AK

Questioned Costs Reporting § 200.512

Name of Contact Person: Robin Ward Corrective Action Planned: Due to turnover of the start up of the Organization's rental operation, the accounting for the for the rental properties was performed by the managment company. The Organization was unable to have the annual audit completed within the req...

Name of Contact Person: Robin Ward Corrective Action Planned: Due to turnover of the start up of the Organization's rental operation, the accounting for the for the rental properties was performed by the managment company. The Organization was unable to have the annual audit completed within the required timeframe, and subsequently was late in submission of the FAC report. The Organization has contracted with the management company's accountants to combine all the accounting into one set of records and to conduct audit preparation and other financial services as requested. The Organization will work on getting financial information in a timely fashion and submit the reporting package in accordance with the guidelines. Anticipated completion date: May 2026.

View Audit 383845

Finding 1170547 (2024-002)

Material Weakness 2024

County of Delaware

PA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Recommendation: Block grant reports should be completed prior to the accounting record close process to ensure the expenditures reported are supported by the underlying accounting records. Controls over reporting should include records for the basis of reporting submissions should be reviewed as par...

Recommendation: Block grant reports should be completed prior to the accounting record close process to ensure the expenditures reported are supported by the underlying accounting records. Controls over reporting should include records for the basis of reporting submissions should be reviewed as part of the report approval process prior to submission. Supporting documentation and reconciliations should be filed for reference purposes. Action Taken: The Department of Human Services received approval from the PA DHS in February 2025 for its 2021–2022 HSBG Income & Expenditure (I&E) Report, Revision 3, which had been submitted in January 2025. At the State’s request, the Agreed Upon Procedures report was submitted in August 2025 for fiscal year 2021-2022 and has since been approved. The journal entries reconciling the underlying expenditure detail in the County’s accounting system to the expenditures reported have been submitted, and the final reconciliation is in process. Retained Earnings Plans were submitted to the State in February and March 2024. The County completed submission of the 2022–2023 HSBG I&E Report in March 2025, with a revised version submitted in September 2025. The State is currently reviewing the report. Upon approval, the AUP will be completed, and the County will reconcile the detailed expenditures in the accounting system to the amounts reported, ensuring accuracy and compliance. The 2023–2024 HSBG I&E Report was submitted in September 2025. The County is finalizing the 2024–2025 HSBG I&E Report and anticipates submission by October 2025. Responsible Individual for Corrective Action: Gaston Gonzalez, County of Delaware Department of Human Services Chief Financial Officer Completion Date: December 31, 2025

View Audit 383806

Finding 1170526 (2024-002)

Material Weakness 2024

Talbot County Board of Education

GA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.303 § 200.403 § 200.430

F A 2024-002 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles InternalControllmpact: SignificantDeficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Depatment of Education Pass-Through Entity:...

F A 2024-002 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles InternalControllmpact: SignificantDeficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Depatment of Education Pass-Through Entity: Georgia Department of Education CFDA Numbers and Titles: 84.425 American Rescue Plan Elementary and Secondary School Emergency Relief Grant 84.425 - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth 84.425 - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 (Year:2021), S425W210011 (Year: 2021), 5425D2 1 001 2 (Year:202 I ) Questioned Costs: $8,763.69 Repeat ofPrior Year Finding: FA2023-002, F42022-002 I)escription: A review of expenditures charged to the Elementary and Secondary School Emergency ReliefFund program revealed that the School District's internal control procedures were not operating to ensure that expenditures were appropriately documented to support allowabiliqr. Corrective Action Plans: . Alljournal entries will be check by the independent CPA person to ensure that packets are complete and that each are fully approved by at least two of the following Superintendent, CFO and/or CPA and organized to FY folder as part of our monthly closing process . CFO will review all salaries after they have been entered into PC Genesis to ensure that they are being processed correctly Estimated Completion Date: December 3 1, 2025 Contact Person: Torrence H. Freeman IIl. CFO Telephone: 7 06-665-8571 Email: tfreeman@talbot.kl 2.ga.us

View Audit 383780

Finding 1170393 (2024-001)

Material Weakness 2024

Cook County School District 104

IL

Questioned Costs Reporting

The District will implement a process to track the submission time of the data collection form and audit package.

View Audit 383534

Finding 1170332 (2024-020)

Material Weakness 2024

Kentucky State University

KY

Matching / Level of Effort / Earmarking Questioned Costs Significant Deficiency

Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing No.: 84.425 Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure earmarking req...

Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing No.: 84.425 Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure earmarking requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KSU Grants Accounting will maintain proper documentation for HEERF reporting. Grants Accounting will monitor HEERF funds to ensure compliance with guidelines. KSU will assign responsibility for Direct Outreach to appropriate employees in Student Financial Aid and provide training on job duties. Grants Accounting will follow-up to verify corrections needed for previous reports, correct reports, and submit corrected reports. Name(s) of the contact person(s) responsible for corrective action: Dorothy Daley, Director of Sponsored Projects Planned completion date for corrective action plan: Complete

View Audit 383421

Finding 1170316 (2024-017)

Material Weakness 2024

Kentucky State University

KY

Questioned Costs Reporting Significant Deficiency

Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing No.: 84.425 Recommendation: We recommend the University implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported ac...

Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing No.: 84.425 Recommendation: We recommend the University implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KSU Grants Accounting will maintain proper documentation for HEERF reporting. Grants Accounting will monitor HEERF funds to ensure compliance with guidelines. KSU will assign responsibility for Direct Outreach to appropriate employees in Student Financial Aid and provide training on job duties. Grants Accounting will follow-up to verify corrections needed for previous reports, correct reports, and submit corrected reports. Name(s) of the contact person(s) responsible for corrective action: Dorothy Daley, Director of Grants; Varah Barnett, Financial Aid Director Planned completion date for corrective action plan: Complete

View Audit 383421

Finding 1170312 (2024-014)

Material Weakness 2024

Kentucky State University

KY

Questioned Costs Student Financial Aid Significant Deficiency

Federal Agency: US Department of Education Federal Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Recommendation: We recommend management maintain proper recordkeeping and retention of documentation and review of such documentation. Explanation of disagreement with audit f...

Federal Agency: US Department of Education Federal Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Recommendation: We recommend management maintain proper recordkeeping and retention of documentation and review of such documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University implemented new procedures related to reconciling drawdown requests and approvals in FY25. The Director of Financial Aid meets monthly with Finance and Grants Accounting to review reconciliations. Finance now submits drawdown requests to the CFO for prior-approval and documentation is maintained in the Accounting department. Name(s) of the contact person(s) responsible for corrective action: Melissa Hicks, Controller Planned completion date for corrective action plan: Complete

View Audit 383421

Finding 1170295 (2024-009)

Material Weakness 2024

Kentucky State University

KY

Questioned Costs Student Financial Aid Significant Deficiency

Federal Agency: US Department of Education Federal Program Name: Federal Perkins Loan Program Assistance Listing No.: 84.038 Recommendation: We recommend that the University keep MPNs for loans for three-year retention period. Explanation of disagreement with audit finding: There is no disagreement ...

Federal Agency: US Department of Education Federal Program Name: Federal Perkins Loan Program Assistance Listing No.: 84.038 Recommendation: We recommend that the University keep MPNs for loans for three-year retention period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will review its files and take steps to ensure that files are complete with respect to MPNs. Name(s) of the contact person(s) responsible for corrective action: Danyel Tolbert, Bursar and Melissa Hicks, Controller Planned completion date for corrective action plan: March 31, 2026

View Audit 383421

Finding 1170294 (2024-008)

Material Weakness 2024

Kentucky State University

KY

Questioned Costs Student Financial Aid Significant Deficiency

Federal Agency: US Department of Education Federal Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Recommendation: We recommend the University review its policies and procedures around sending exit counseling information to students to ensure students receive proper counsel...

Federal Agency: US Department of Education Federal Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Recommendation: We recommend the University review its policies and procedures around sending exit counseling information to students to ensure students receive proper counseling. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University now utilizes Banner System to provide a message alert within the Student Portal (Wired) when a withdrawal date is entered. This message serves as a reminder for the student to complete exit counseling. An email is also sent to students who graduate/withdraw every semester about completing Exit Counseling. These processes were implemented in FY25. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: Complete

View Audit 383421

Finding 1170261 (2024-007)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Questioned Costs Reporting Significant Deficiency § 200.328

Significant Deficiency in Internal Controls over Compliance Condition: As of the March 31, 2024 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $29,900 less than what was recorded in the grant fund on the general ledger Correctiv...

Significant Deficiency in Internal Controls over Compliance Condition: As of the March 31, 2024 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $29,900 less than what was recorded in the grant fund on the general ledger Corrective Action Planned: FY2026 Grant activity is being reconciled to the General Leger with the help of the outside consultant. This process will be completed by the end of January, 2026. In FY26 reconciliation will be performed quarterly, and will be up to date no later than end of March 2026. Anticipated Completion Date: March 2026 Contact: Anna Noyes, Town Accountant

View Audit 383316

Finding 1170260 (2024-006)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Questioned Costs Subrecipient Monitoring Period of Performance § 200.344

Condition: One Education Stabilization Fund final financial report has not been submitted that is overdue. Corrective Action Planned: Upon review, the District confirmed that the grants identified in this finding have either already had their final financial reports submitted or were operating under...

Condition: One Education Stabilization Fund final financial report has not been submitted that is overdue. Corrective Action Planned: Upon review, the District confirmed that the grants identified in this finding have either already had their final financial reports submitted or were operating under approved late liquidation extensions, during which final reporting is not yet required. The District has verified all reporting statuses and updated its internal grant tracking to ensure documentation of late-liquidation approvals is consistently stored with each grant file. No further action is needed beyond maintaining the existing reporting calendar and reconciliation procedures now in place. Anticipated Completion Date: Procedures are already implemented. Contact: Liz Latoria, School Director of Finance and Operations

View Audit 383316

Finding 1170256 (2024-005)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Material Weakness in Internal Controls over Compliance Condition: The Schools’ files did not include documentation of pre-approval for the purchase and installation of alarm systems and security cameras. Corrective Action Planned: The District is in the process of implementing a standardized checkli...

Material Weakness in Internal Controls over Compliance Condition: The Schools’ files did not include documentation of pre-approval for the purchase and installation of alarm systems and security cameras. Corrective Action Planned: The District is in the process of implementing a standardized checklist and updated purchasing controls to ensure all federally funded equipment and facility-related purchases are properly documented before procurement. Relevant staff have been informed of the requirement, and no purchase orders for such items will be released without the required approvals. Anticipated Completion Date: March 31, 2026 Contact: Liz Latoria, School Director of Finance and Operations

View Audit 383316

Finding 1170252 (2024-004)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Questioned Costs Subrecipient Monitoring Period of Performance § 200.344

Condition: Two final financial reports were not filed in a timely manner for Special Education Cluster grants. Corrective Action Planned: The District experienced delays in filing final financial reports due to difficulties reconciling grant revenues in the Town’s accounting system, as certain recei...

Condition: Two final financial reports were not filed in a timely manner for Special Education Cluster grants. Corrective Action Planned: The District experienced delays in filing final financial reports due to difficulties reconciling grant revenues in the Town’s accounting system, as certain receipts were not clearly identifiable during the grant closeout process. To address this, the District implemented a monthly reconciliation process with the Town and created an internal grant reporting calendar with secondary review to ensure timely submission. These procedures are now in place and will prevent future delays. Anticipated Completion Date: These procedures are currently in place. The District will complete the final financial reporting process for outstanding grants within 60-90 days, with all remaining reports finalized no later than March 31, 2026. Contact: Liz Latoria, School Director of Finance and Operations

View Audit 383316

Corrective Action Plans

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