Corrective Action Plans

Finding 1215406 (2025-002)

Material Weakness 2025

NE

Questioned Costs Subrecipient Monitoring Reporting

Corrective Action Planned: The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal and state awards include related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustments. The County pl...

Corrective Action Planned: The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal and state awards include related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustments. The County plans on adopting and implement a Federal Award Compliance Policy. Proposed Completion Date: July 1, 2026 Responsible Party: Anne M. Pruss, County Clerk

View Audit 401989

Finding 1215405 (2025-003)

Material Weakness 2025

Association House of Chicago

IL

Questioned Costs Allowable Costs / Cost Principles Material Weakness

MATERIAL WEAKNESS Finding 2025-003 – Allocation and Documentation of Payroll Costs Recommendation: Management should develop a process whereby payroll costs allocated to federal grants; are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, ...

MATERIAL WEAKNESS Finding 2025-003 – Allocation and Documentation of Payroll Costs Recommendation: Management should develop a process whereby payroll costs allocated to federal grants; are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable and properly allocated, reasonably reflect the total activity for which the employee is compensated and support the distribution of the employee’s wages among specific activities or cost objectives if the employee woks on more than one federally funded program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As corrective action, management implemented a new system to track time and effort effective July 1, 2025, using the Forms Assembly platform for federally funded DHS programs. For other grants, the Agency has continued to maintain supporting time and effort documentation through Excel-based records. Management recognizes that the implementation of the Forms Assembly system has presented operational challenges, particularly due to the need to reconcile information separately with the payroll system. As a result, since October 2025, management has been evaluating and vetting alternative systems that can fully integrate time and effort reporting with payroll processing. Beginning in fiscal year 2027, the Agency plans to implement a new integrated software solution that will record employee time, grant allocations, and payroll information within a single system integrated directly with payroll processing. Management believes this integrated approach will strengthen internal controls, improve the accuracy and timeliness of reporting, reduce manual reconciliation processes, and enhance compliance with federal time and effort requirements. Name of contact person responsible for corrective action: Margarita Rosas, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2026

View Audit 401983

Finding 1215396 (2025-002)

Material Weakness 2025

Athens State University

AL

Questioned Costs Student Financial Aid

Management’s Response: Management understands the importance of ensuring Pell Grant amounts are properly calculated for each student. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will implement controls, including reconci...

Management’s Response: Management understands the importance of ensuring Pell Grant amounts are properly calculated for each student. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will implement controls, including reconciliation and multiple layers of review to ensure that accurate calculations are made. Name of Responsible Person: LaShanda Chamberlain, Director of Student Financial Aid Implementation Date: Immediately

View Audit 401965

Finding 1215395 (2025-001)

Material Weakness 2025

Athens State University

AL

Student Financial Aid Questioned Costs

Management’s Response: Management understands the requirements specific to calculating and returning unearned Title IV aid. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and i...

Management’s Response: Management understands the requirements specific to calculating and returning unearned Title IV aid. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls to ensure that timely calculations and return of funds are made. Furthermore, the funds noted were sent back prior to year-end. Name of Responsible Person: LaShanda Chamberlain, Director of Student Financial Aid Implementation Date: Immediately

View Audit 401965

Finding 1215393 (2025-002)

Material Weakness 2025

Council of Spanish Speaking Organizations, Inc.

PA

Allowable Costs / Cost Principles Questioned Costs Student Financial Aid

Material Weakness in Internal Control over Compliance and Compliance - Allowable Costs Condition: During our testing of allowable costs, we identified IT-related expenses totaling $111,669 that were charged to the major program for services that were not performed by the vendor and for which the ent...

Material Weakness in Internal Control over Compliance and Compliance - Allowable Costs Condition: During our testing of allowable costs, we identified IT-related expenses totaling $111,669 that were charged to the major program for services that were not performed by the vendor and for which the entity did not receive any benefit. These costs were subsequently reimbursed to Concilio by the funder. Recommendation: We recommend that management strengthen internal controls over vendor payments and grant billings to ensure that only costs for services actually rendered and properly supported are charged to federal awards. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has initiated corrective actions to strengthen internal controls over vendor payments, procurement, and grant billing processes. Upon discovery of the issue, management reviewed the affected transactions and ensured reimbursement of the questioned costs to the funding agency. Procedures have been enhanced to require appropriate documentation and supervisory approval confirming that services are properly rendered prior to payment and charging of costs against awards. In addition, management has strengthened vendor oversight and contract monitoring processes, including improved verification of invoices against contractual deliverables and supporting documentation. The Compliance functions have been enhanced to include periodic reviews of program expenditures, and additional staff training will be provided on allowable cost requirements, compliance standards, and documentation expectations to prevent recurrence of similar issues. Name of the contact person responsible for corrective action: Asif Mehmood, Chief Financial Officer asif.mehmood@elconcilio.net (215)627-3100 Planned completion date for the corrective action plan: June 30, 2026

View Audit 401940

Finding 1215390 (2025-001)

Material Weakness 2025

Council of Spanish Speaking Organizations, Inc.

PA

Allowable Costs / Cost Principles Questioned Costs Student Financial Aid

Material Weakness in Internal Control over Compliance Condition: During our eligibility assessment, we examined 60 files from Community Umbrella Agency 3 (CUA) foster care children to ensure they contained required documents by the City of Philadelphia and Pennsylvania's Department of Human Services...

Material Weakness in Internal Control over Compliance Condition: During our eligibility assessment, we examined 60 files from Community Umbrella Agency 3 (CUA) foster care children to ensure they contained required documents by the City of Philadelphia and Pennsylvania's Department of Human Services (DHS). Our review found missing documents, time gaps between submissions, or untimely paperwork, including the following: (a) 43 CUA Safety Assessments, (b) 38 CUA Safety Plans, (c) 15 CUA PA Model Risk Assessments, (d) 8 CUA Documented Client Visits (Structure Case Notes), (e) 21 FAST Family Advocacy Forms, (f) 21 Life Skills Assessment/ Biopsychosocial Evaluation/ IEP or Ages & Stages Questionnaire (ASQ), (g) 15 School Aged Report Cards, (h) 23 CUA Authorization to Release Information, (i) 12 CUA Immunizations, (j) 22 DHS Court Order Sheets, (k) 11 Child’s Photo, (l) 9 Initial CUA Single Case Plan, (m) 11 6-Month Updates to CUA Single Case Plan, (n) 2 Initial CUA Case Service Conference Summary Report, and (o) 2 Six Month Ongoing CUA Services Conference Summary Report. Furthermore, each child's file needed to contain specific documents from the DHS, which had to be supplied by the department or shown evidence of request by the CUA. Missing documents consisted of: (a) 23 DHS Service Authorization Forms, (b) 25 DHS CUA Provider Referral Forms, and (c) 20 DHS CUA In-Home Services Referral Forms. Recommendation: We recommend that management continue to develop policies and procedures in order to properly include all pertinent documentation within each client file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or quality control department performs periodic audits of the client files to ensure all required documentation is included. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: 1. Hiring of Chief Compliance Officer to oversee Concilio Quality Assurance and Compliance process 2. Enhancement of the Quality Assurance Department to strengthen oversight, monitoring activities, and internal review processes across programmatic and administrative functions. 3. Implementation of monthly reviews of client files and supporting documentation to ensure accuracy, completeness, and compliance with contractual and funding requirements. 4. Provision of enhanced staff training focused on the review of audit findings, identification of control deficiencies, and timely implementation of corrective actions. Name of the contact person responsible for corrective action: Asif Mehmood, Chief Financial Officer asif.mehmood@elconcilio.net (215) 627-3100 Planned completion date for corrective action plan: June 30, 2026

View Audit 401940

Finding 1215382 (2025-002)

Material Weakness 2025

Prosser School District No. 116

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

The Prosser School District is in agreement with the finding. We have a new Director, a new fiscal specialist and controls in place to double check allowable expenses. These include following the accounting manual and double checking with the program director, if there is any question whether an exp...

The Prosser School District is in agreement with the finding. We have a new Director, a new fiscal specialist and controls in place to double check allowable expenses. These include following the accounting manual and double checking with the program director, if there is any question whether an expense is allowable or not. In the event that the program director is uncertain they will reach out to ESD123 for additional support.

View Audit 401938

Finding 1215381 (2025-001)

Material Weakness 2025

Summit Community Care Clinic, Inc.

CO

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee...

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter and that all documentation supporting the sliding discount provided is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization identified challenges and errors in the prior eligibility workflow after the 2024 audit. Over the course of 2025, the Organization experienced turnover in management and front desk personnel in the dental department. The workflows were modified when the new eligibility manager joined the Organization. Upon hiring a new dental manager and patient access (front desk) manager, workflows and procedures were also modified to ensure the front desk reviews insurance coverage upon check in. The system is set up so the Organization does not need manually adjust all claims, so the claim was auto-posted for the visit identified above. Our corrective action plan is already established, although it was put into place after the date of service of the visit identified above. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Amanda Craig, CFO, at 970-710-5062.

View Audit 401937

Finding 1215377 (2025-002)

Material Weakness 2025

Southampton Housing for the Elderly

MA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Responsible Official Nichelle Brown, Senior Vice President of Property and Asset Management Plan Detail Management concurs with the audit finding related to untimely tenant recertifications and missing income documentation. Management reviewed the circumstances that contributed to the delayed comple...

Responsible Official Nichelle Brown, Senior Vice President of Property and Asset Management Plan Detail Management concurs with the audit finding related to untimely tenant recertifications and missing income documentation. Management reviewed the circumstances that contributed to the delayed completion of tenant recertifications and incomplete documentation and determined that existing internal monitoring procedures did not consistently ensure tenant recertifications were completed within required timeframes. To address these issues, management has implemented corrective actions designed to strengthen oversight and improve the timeliness and completeness of tenant recertifications. These actions include reinforcing internal tracking procedures for recertification due dates, enhancing supervisory review of tenant eligibility files, and providing additional training to staff responsible for tenant eligibility determinations and income verification. Management expects these corrective actions to be fully implemented and operating effectively for all tenant recertifications going forward, thereby improving compliance with federal award requirements and reducing the risk of future untimely tenant recertifications or missing documentation. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in fiscal year 2026.

View Audit 401931

Finding 1215376 (2025-001)

Material Weakness 2025

Southampton Housing for the Elderly

MA

Questioned Costs Subrecipient Monitoring Eligibility

Responsible Official Nichelle Brown, Senior Vice President of Property and Asset Management Plan Detail Management concurs with the audit finding related to the inability to locate certain tenant files. Management acknowledges that one of the eight tenant files selected for audit testing was not ava...

Responsible Official Nichelle Brown, Senior Vice President of Property and Asset Management Plan Detail Management concurs with the audit finding related to the inability to locate certain tenant files. Management acknowledges that one of the eight tenant files selected for audit testing was not available and concurs with the disclosure that nine of the forty tenant files for the program could not currently be located. Management has evaluated the circumstances contributing to the missing files and determined that existing record retention and file management procedures did not sufficiently ensure that all tenant documentation was safeguarded and readily retrievable. Management recognizes that the absence of tenant files limits the ability to demonstrate compliance with federal award requirements and to support costs charged to the program. To address this issue, management has initiated corrective actions to strengthen document retention and file management controls. These actions include implementing enhanced tracking and reconciliation processes for tenant files, improving secure storage and retention practices, and reinforcing staff responsibilities for maintaining complete and accessible tenant records. Management also plans to conduct periodic internal reviews to confirm that tenant files are properly maintained and available for monitoring and audit purposes. Specifically we plan to: 1. All physical resident files are stored in locked cabinets or secured file rooms with access limited to authorized personnel, including Property Managers, Assistant Property Managers, Compliance Specialists, and designated corporate staff. 2. Access to records will be restricted based on job function and necessity 3. There will be a formal file transfer and chain-of-custody process with required signatures 4. File transfers between properties will be by locked file transport boxes marked as confidential. 5. Employees will be required to maintain direct control of files during transport. 6. All files will be maintained during required retention periods. Management believes that these corrective actions will improve compliance with record retention requirements and reduce the risk of missing documentation in the future. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in fiscal year 2026.

View Audit 401931

Finding 1215374 (2025-002)

Material Weakness 2025

Seattle School District No. 1

WA

Allowable Costs / Cost Principles Questioned Costs

The District concurs with the audit finding. The District acknowledges that one of the invoices reviewed during the audit did not include the required approval steps. The District would like to note, however, that this issue was identified through internal review and self-reported to the auditor upo...

The District concurs with the audit finding. The District acknowledges that one of the invoices reviewed during the audit did not include the required approval steps. The District would like to note, however, that this issue was identified through internal review and self-reported to the auditor upon discovery. The District has several internal controls in place to mitigate the risk of unallowable purchases; however, no control process is entirely preventative. The District will reinforce existing requirements by reminding all District users that after-the-fact changes are not permitted. Any instances identified in the future will be addressed individually as they are discovered.

View Audit 401923

Finding 1215372 (2025-002)

Material Weakness 2025

Dima Vi INC

DE

Questioned Costs Subrecipient Monitoring HUD Housing Programs

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 2. Finding 2025-002: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that two required replacement reserve deposits totaling $1,000 we...

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 2. Finding 2025-002: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that two required replacement reserve deposits totaling $1,000 were not made timely during the year. The delayed deposits were fully cured prior to report issuance, the replacement reserve account remained substantially funded throughout the period, and no financial loss, reserve deficiency, or misuse of restricted funds occurred. Management views this matter as a timing and monitoring issue rather than a deficiency in the overall reserve position. b. Action(s) Taken or Planned on the Finding: 1. Reserve Deposit Monitoring Procedures: We have implemented formal reserve deposit monitoring procedures to track required monthly replacement reserve contributions, identify timing variances or shortfalls on a timely basis, and ensure corrective follow-up when needed. Supporting documentation and reconciliation records are maintained for audit and compliance purposes. 2. Monthly Management Review: Replacement reserve activity, including required deposits, account balances, and related reconciliation activity, is reviewed monthly by finance management as part of the organization’s ongoing compliance oversight procedures. Evidence of supervisory review is retained as part of the monthly compliance documentation process.

View Audit 401918

Finding 1215370 (2025-003)

Material Weakness 2025

Edcouch-Elsa Independent School District

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Finding 2025-003 Duplicate expenditures charged to same grant Recommendation: We recommend the District establish and maintain proper review procedures for expenditures charged to grants prior to submission for reimbursement. Management’s View: The District will strengthen internal controls over pay...

Finding 2025-003 Duplicate expenditures charged to same grant Recommendation: We recommend the District establish and maintain proper review procedures for expenditures charged to grants prior to submission for reimbursement. Management’s View: The District will strengthen internal controls over payroll expenditures charged to federal grants by implementing a standard operating procedure that will be conducted by the Payroll Specialist of verifying payroll distribution reports, funding codes, and supporting documentation prior to submission for payment. Before each payroll is finalized, the payroll specialist will run a payroll report that will be generated and sorted by employee to verify that no duplicate charges have been applied to the same grant within the same payroll period. This review will ensure that all costs charged to federal grants during the pay period are accurate, allowable, properly coded, and not duplicated. No payroll adjustments will be keyed until timesheets have been verified against previously submitted timesheets and that they are reviewed to confirm that prior entries have not already been charged to the same grant. Additionally, a secondary review by the accountant will be conducted prior to finalizing grant-related payrolls. Effective March 1, 2026, the Payroll Accountant and Chief Financial Officer will review grant-related payroll transactions to ensure accuracy, proper funding allocation, and compliance with applicable federal requirements. Effective Date: March 1, 2026 Contact Person: Sylvia Garza, Chief Financial Officer, Edcouch-Elsa Independent School District

View Audit 401915

Finding 1215210 (2025-001)

Material Weakness 2025

Village at Amherst

TX

Questioned Costs Subrecipient Monitoring HUD Housing Programs § 200.512

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.

View Audit 401876

Finding 1215173 (2025-001)

Material Weakness 2025

The Geological Society of America

CO

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding: 2025-001 - Late Submission of Reporting Package to the Federal Audit Clearinghouse Compliance Requirement: Reporting – 2 CFR 200.512(a) Condition: The reporting package for the year ended June 30, 2025 was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31...

Finding: 2025-001 - Late Submission of Reporting Package to the Federal Audit Clearinghouse Compliance Requirement: Reporting – 2 CFR 200.512(a) Condition: The reporting package for the year ended June 30, 2025 was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2026. Views of Responsible Officials: Management acknowledges that the reporting package was not submitted within the required timeframe and recognizes the importance of timely compliance with federal reporting requirements. Corrective Action Plan • Implementation of Formal Audit Timeline: Management will establish a formal annual audit timeline that includes key milestones for audit preparation, fieldwork, report issuance, and submission to the Federal Audit Clearinghouse. • Assignment of Responsibility: A specific individual will be designated as responsible for monitoring the audit timeline and ensuring timely submission. • Enhanced Coordination with External Auditors: Management will engage with the external auditors earlier in the fiscal year and hold regular status meetings to avoid delays. • Internal Preparedness Improvements: The organization will implement a prepared-by-client (PBC) checklist with internal deadlines. • Pre-Submission Review Process: Management will implement a final review step to confirm readiness for submission immediately upon receipt of the auditor’s reports. Anticipated Completion Date: These corrective actions will be implemented for the fiscal year ending June 30, 2026 audit cycle, with full compliance expected by the applicable Federal Audit Clearinghouse submission deadline. Responsible Party: Finance Director

View Audit 401844

Finding 1215171 (2025-001)

Material Weakness 2025

Cheney School District No. 360

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cheney School District No. 360 September 1, 2024 through August 31, 2025 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regul...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cheney School District No. 360 September 1, 2024 through August 31, 2025 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with federal Title I assessment system security and eligibility requirements.Name, address, and telephone of District contact person: Jamie Reed, Director of Finance and Operations 12414 S. Andrus Road (509) 559-4501 Corrective action the auditee plans to take in response to the finding: Assessment system security: Assessment Administration Procedures have been reviewed for the 2025-2026 school year by Building Assessment Coordinators (BAC). They will ensure a Test Security Building Plan (TSBP) will be provided for the WIDA assessment administered in their building this school year. BAC Assessment Google folders for 2026-2027 school year are currently being adjusted to provide additional organization to ensure all required documents are completed by BAC's then submitted to the District Assessment Coordinator (DAC) upon completion of the assessment window. Eligibility: The District has already begun corrective actions to address these concerns. District staff have reviewed federal Title I ranking and allocation requirements, including OSPI guidance related to poverty ranking methodology and the 75 percent rule. The District will implement additional review procedures during the annual Title I application and budgeting process to verify poverty calculations, school rankings, and allocation methodologies prior to submission. The District will also document comparability and supplemental funding determinations for any qualifying schools not directly served with Title I funds. Additionally, the District will provide targeted training for staff responsible for federal program administration and budgeting to ensure ongoing compliance with federal and OSPI Title I requirements. Anticipated date to complete the corrective action: Corrective review for the end of the 25-26 school year and full corrective action for the 26-27 school year.

View Audit 401839

Finding 1215164 (2025-005)

Material Weakness 2025

Grant Community Consolidated School District #110

IL

School Nutrition Programs Questioned Costs Cash Management

Finding No. 2025-005 Condition – The District did not prepare bank reconciliations during fiscal year 2025. As a result, a portion of National School Lunch and School Breakfast program receipts were not promptly credited to the appropriate food service revenue accounts, and those reimbursements that...

Finding No. 2025-005 Condition – The District did not prepare bank reconciliations during fiscal year 2025. As a result, a portion of National School Lunch and School Breakfast program receipts were not promptly credited to the appropriate food service revenue accounts, and those reimbursements that were recorded incorrectly recorded to the Evidence-Based Funding revenue account in error. Plan – The District will perform bank reconciliations in a timely manner and ensure that National School Lunch and School Breakfast program receipts are appropriately recorded to the proper food service revenue accounts. Anticipated Date of Completion: 7/1/2025 - current Name of Contact Person: Matt Stines, Superintendent

View Audit 401821

Finding 1215158 (2025-004)

Material Weakness 2025

Grant Community Consolidated School District #110

IL

School Nutrition Programs Internal Control / Segregation of Duties Questioned Costs § 200.303

Finding No. 2025-004 Condition – Claims submitted for reimbursement did not reconcile with the District’s internally prepared monthly claim summary report. Plan – The District will ensure that meal counts are thoroughly reviewed prior to submission. Meal counts are entered into the computer by the F...

Finding No. 2025-004 Condition – Claims submitted for reimbursement did not reconcile with the District’s internally prepared monthly claim summary report. Plan – The District will ensure that meal counts are thoroughly reviewed prior to submission. Meal counts are entered into the computer by the FSMC, and has been a place where errors have occurred. The district secretary is responsible for entering the meal counts into the state system. She is verifying the counts from the FSMC, comparing to attendance and invoices, and ensuring correct data goes into IWAS. This was started last spring, when we became aware of FSMC inconsistencies. The current year, FY26, has been much more accurate. Anticipated Date of Completion: current – 9/1/2026 Name of Contact Person: Matt Stines, Superintendent

View Audit 401821

Finding 1215149 (2025-010)

Material Weakness 2025

Friends Alliance Housing Ii,inc D/b/a Friendship House

LA

Questioned Costs HUD Housing Programs Equipment & Real Property Management

Management will request retroactive HUD disposition approval and either demonstrate proper handling of proceeds or reimburse/deposit funds as directed by HUD. A written fixed-asset policy will be implemented requiring HUD approval prior to asset disposal, Board approval of dispositions, and retentio...

Management will request retroactive HUD disposition approval and either demonstrate proper handling of proceeds or reimburse/deposit funds as directed by HUD. A written fixed-asset policy will be implemented requiring HUD approval prior to asset disposal, Board approval of dispositions, and retention of HUD correspondence and disposition documentation.

View Audit 401818

Finding 1215148 (2025-009)

Material Weakness 2025

Friends Alliance Housing Ii,inc D/b/a Friendship House

LA

Allowable Costs / Cost Principles Questioned Costs

Management will perform a line-item review of all exceptions identified, obtain missing documentation to support allowability and allocability, reclassify costs to non-federal cost centers where appropriate, or reimburse the program for unsupported costs. A reconciliation schedule will be prepared i...

Management will perform a line-item review of all exceptions identified, obtain missing documentation to support allowability and allocability, reclassify costs to non-federal cost centers where appropriate, or reimburse the program for unsupported costs. A reconciliation schedule will be prepared identifying each exception and resolution method. Controls will be strengthened by requiring complete documentation, implementing a multi-level review process, establishing property-specific coding procedures, and training staff on federal allowability requirements.

View Audit 401818

Finding 1215128 (2025-001)

Material Weakness 2025

Inter-Tribal Council of Michgian, Inc.

MI

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

2025-001: Delinquent Data Collection Form Filing (SF-SAC) (Noncompliance) Statement of Condition/Criteria: Uniform Guidance requires the auditee to submit a reporting package and Data Collection Form to the Federal Audit Clearinghouse within the prescribed timeframe. The auditee must submit the repo...

2025-001: Delinquent Data Collection Form Filing (SF-SAC) (Noncompliance) Statement of Condition/Criteria: Uniform Guidance requires the auditee to submit a reporting package and Data Collection Form to the Federal Audit Clearinghouse within the prescribed timeframe. The auditee must submit the reporting package and DCF within the earlier of 30 calendar days after receipt of the auditor’s reports, or 9 months after the end of the audit period. For the fiscal year ended 9/30/2024, the auditee’s Data Collection Form and reporting package were not submitted timely to the Federal Audit Clearinghouse. Failure to submit the Data Collection Form and reporting package timely may result in delayed federal oversight and monitoring, increased risk of federal agencies deeming the organization noncompliant with Single Audit requirements, or potential sanctions including withholding of federal awards and/or suspension of future funding. Planned Corrective Action: The Council will implement a Single Audit compliance calendar to ensure timely filing. The Executive Director will be responsible for submission of the Data Collection Form and reporting package and will retain confirmation documentation in the finance records. Contact person responsible for corrective action plan: Clayton Kincheloe, Executive Director Anticipated Completion Date: September 2026

View Audit 401814

Finding 1215122 (2025-001)

Material Weakness 2025

St. Louis Housing Authority

MO

Questioned Costs Eligibility HUD Housing Programs

Management's Response: The St. Louis Housing Authority (SLHA) accepts the recommendation and acknowledges the excess of failed inspections discovered during the Single Audit. The 24-month inspection cycle is a strict requirement under Federal Regulation 24 CFR § 982.405(a), which mandates that Publi...

Management's Response: The St. Louis Housing Authority (SLHA) accepts the recommendation and acknowledges the excess of failed inspections discovered during the Single Audit. The 24-month inspection cycle is a strict requirement under Federal Regulation 24 CFR § 982.405(a), which mandates that Public Housing Authorities must inspect assisted units at least biennially. Furthermore, SLHA's Administrative Plan incorporates these HUD standards as mandatory operating procedures. Identified Causes of Deficiency: Supervisory Oversight, Operational Monitoring, and Compliance Enforcement The audit identified insufficient oversight in operational monitoring and compliance monitoring, which resulted in missed biennial inspection deadlines for inspections overdue by more than 48 months. This noncompliance with HUD inspection frequency requirements, combined with inadequate staff monitoring, compromised both program integrity and data accuracy. Ensuring that all assisted units meet Housing Quality Standards (HQS) is central to SLHA's mission to provide safe, decent, and sanitary housing. orrective Actions: Contract Assistance, Staffing Adjustments, and Enhanced Database Reviews SLHA has initiated a comprehensive corrective action plan designed to (1) eliminate the current backlog and (2) implement sustainable controls to ensure ongoing compliance. SLHA will engage an external provider to conduct Housing Quality Standards (HQS) inspections for a temporary period of approximately three months to accelerate backlog reduction. Current inspectors may be authorized to work overtime to increase daily inspection capacity during the remediation period. SLHA will also hire two additional inspectors to ensure adequate long-term staffing levels. SLHA will reduce the inspection backlog to zero overdue inspections exceeding 24 months and bring 100% of units into compliance with the biennial inspection requirement within 90 days of implementation. HCV Department leadership will implement mandatory retraining on HUD inspection requirements and perform biweekly inspection schedule reviews and monthly compliance monitoring to track timely inspection completion.

View Audit 401810

Finding 1215118 (2025-001)

Material Weakness 2025

La Peninsula Community Organization, Inc.

NY

Questioned Costs Reporting

Management acknowledges the delayed submission of the reporting package. The delay resulted primarily from the timing of final budget approvals and related information received from the funding source, which affected completion of the audited financial statements and Single Audit reporting process. ...

Management acknowledges the delayed submission of the reporting package. The delay resulted primarily from the timing of final budget approvals and related information received from the funding source, which affected completion of the audited financial statements and Single Audit reporting process. To address this matter and help ensure timely submission in future periods, Management will implement the following corrective actions: 1. Enhanced Internal Timeline: Establish internal deadlines for audit-related documentation and review to allow sufficient time for completion prior to the official reporting deadline. 2. Improved Coordination: Continue working closely with funding agencies, auditors, and internal personnel to facilitate timely communication, responses, and resolution of outstanding items during the audit process. 3. Resource Allocation: Dedicate additional internal resources, as needed, to support preparation of audit schedules, documentation, and financial reporting requirements in advance of deadlines. 4. Regular Progress Monitoring: Perform periodic status meetings and progress reviews throughout the audit process to proactively identify and address potential delays. Management believes these corrective actions will strengthen the overall reporting process and improve timely submission of future reporting packages.

View Audit 401801

Finding 1215070 (2025-001)

Material Weakness 2025

McLeod Health

SC

Period of Performance Questioned Costs Procurement, Suspension & Debarment § 200.303

Condition: The Organization was reimbursed $22,968 under the grant award for amounts incurred subsequent to the performance year of the grant. The control in place to review expenditures was not effective in identifying expenditures that were outside the grant period. Planned Corrective Action: The ...

Condition: The Organization was reimbursed $22,968 under the grant award for amounts incurred subsequent to the performance year of the grant. The control in place to review expenditures was not effective in identifying expenditures that were outside the grant period. Planned Corrective Action: The Organization will implement enhanced review procedures of federal expenditures sought for reimbursement to better align with the underlying accounting treatment. Contact person responsible for corrective action: David Anderson Anticipated Completion Date: September 30, 2026

View Audit 401785

Finding 1215069 (2025-001)

Material Weakness 2025

Lee County, Florida

FL

Allowable Costs / Cost Principles Questioned Costs HUD Housing Programs § 200.302 § 200.303 § 200.403

Community Development Block Grants Cluster Entitlements/Special Purpose – Assistance Listing No. 14.218 Recommendation: It is recommended the County modify its procedure to include: • Improve reconciliation procedures to verify hours per pay period recorded in quarterly spreadsheet agrees to hours r...

Community Development Block Grants Cluster Entitlements/Special Purpose – Assistance Listing No. 14.218 Recommendation: It is recommended the County modify its procedure to include: • Improve reconciliation procedures to verify hours per pay period recorded in quarterly spreadsheet agrees to hours recorded in the KRONOS system. • Record grant wages using the pay rate at the beginning of the quarter if recorded on a quarterly basis or use pay rates for each pay period if recorded on a pay period basis. Explanation of disagreement with audit finding: Management concurs with the auditor’s recommendations. Action taken in response to finding: • Document the audit process in a formalized SOP and cross train all reviewers from SRGA Admin, Budget, and Fiscal. • Create a checklist to accompany each personnel draw to ensure that after rates are verified that SRGA Admin certify that no RPAs or pay adjustments were approved during the pay periods reported and if there were, a second pay rate is entered for that draw and hours are split according to accurate rates/dates. • Document the cure process in the SOP to ensure that any errors found after the fact will be corrected with HUD to remain compliant and to ensure that no funds drawn in error are retained. • Include a date verification process prior to submission of the draw to ensure that staff did not duplicate any dates. This verification will be an audit of the Time Tracking Review completed by Admin staff. Ongoing training and coaching will be administered should duplicate entries be found on final draw reports. • Audit of all personnel draws for both allocations of CDBG-DR grants will be completed using the new SOP and verification tools before the end of FY2026. Name of the contact person responsible for corrective action: Nicole Turner, Director Planned completion date for corrective action plan: The above action plan will be implemented immediately; an audit of all personnel draws will be conducted using new process and checklists by the end of FY2026.

View Audit 401782

Corrective Action Plans

Filters