Corrective Action Plans

Finding 1213881 (2025-006)

Material Weakness 2025

IL

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.033, 84.007, and 84.379 Recommendation: We recommend that the College review the GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagr...

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.033, 84.007, and 84.379 Recommendation: We recommend that the College review the GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The colleges IT department is currently working on ensuring the WISP does include all elements that are required. IMplemention and completion will be conducted and completed for FY26. Name(s) of the contact person(s) responsible for corrective action: Mo Darwish Planned completion date for corrective action plan: July 2026

View Audit 400711

Finding 1213876 (2025-005)

Material Weakness 2025

Vandercook College of Music

IL

Questioned Costs Student Financial Aid Reporting

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 1213864 (2025-006)

Material Weakness 2025

TOWN OF SPRUCE PINE

NC

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.302 § 200.403

The Town will implement written procedures requiring the development and maintenance of project‑specific budgets for all federal awards, including FEMA emergency response and recovery projects. Project budgets will be prepared in accordance with approved scopes of work and used to monitor expenditur...

The Town will implement written procedures requiring the development and maintenance of project‑specific budgets for all federal awards, including FEMA emergency response and recovery projects. Project budgets will be prepared in accordance with approved scopes of work and used to monitor expenditures throughout the life of the award. The Town will provide training to applicable staff on federal grant budgeting requirements and designate responsibility for budget preparation and monitoring.

View Audit 400700

Finding 1213765 (2025-002)

Material Weakness 2025

Antelope Valley Union High School District

CA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

The District's management acknowledges and concurs with the finding regarding the maintenance of documentation for students removed from the graduation cohort. We recognize the importance of strictly adhering to the Elementary and Secondary Education Act (ESEA) requirements to ensure the integrity o...

The District's management acknowledges and concurs with the finding regarding the maintenance of documentation for students removed from the graduation cohort. We recognize the importance of strictly adhering to the Elementary and Secondary Education Act (ESEA) requirements to ensure the integrity of the four-year adjusted cohort graduation rate. Following the audit exit conference, District leadership met with staff from the Information Technology (CALPADS team), Educational Services departments and also site staff to discuss the root causes of the missing documentation. The District is committed to strengthening internal controls and ensuring that every student status change is backed by the specific evidentiary standards required by federal and state regulations.

View Audit 400679

Finding 1213763 (2025-007)

Material Weakness 2025

Vance County

NC

Eligibility Questioned Costs

Corrective Action: Targeted Staff will be completed related on required signatures or date certifying the documentation, and proper documentation which is needed during application and recertification processing. Refresher training on time clocks and associated ABAWD cases. Increased supervisory mon...

Corrective Action: Targeted Staff will be completed related on required signatures or date certifying the documentation, and proper documentation which is needed during application and recertification processing. Refresher training on time clocks and associated ABAWD cases. Increased supervisory monitoring of worker accuracy, with corrective or disciplinary action for repeated errors. Consistent and documented follow-ups by supervisors on all errors identified to confirm corrections are made and understood. The agency's supervisory or lead worker will deliver quarterly refresher sessions covering recurring errors, updated policies, and best practices for both the FNS Intake and Recertification team. Proposed Completion Date: All training will be completed by 2/28/26.

View Audit 400671

Finding 1213762 (2025-006)

Material Weakness 2025

Vance County

NC

Internal Control / Segregation of Duties Eligibility Questioned Costs

Corrective Action: Targeted Staff Training were completed related to recertification processes, including proper handling of COVID-extended cases, accessing and working the Pending Recertification Report, proper verification and documentation of vehicles, obtaining long-term medical needs forms when...

Corrective Action: Targeted Staff Training were completed related to recertification processes, including proper handling of COVID-extended cases, accessing and working the Pending Recertification Report, proper verification and documentation of vehicles, obtaining long-term medical needs forms when required, resource verifications, and all required evidence at application and recertification. Additionally, discussions focused on clear standards for requesting information and required case documentation. A monthly Productivity Report (effective January 1, 2026) will be implemented to track individual worker output, identify backlogs early, and ensure timely completion of reviews and recertifications. Increased supervisory monitoring of worker accuracy, with corrective or disciplinary action for repeated errors. Consistent and documented follow-usp by supervisors on all errors identified to confirm corrections are made and understood. State's operational support will deliver quarterly refresher sessions covering recurring errors, updated policies, and best practices for both Family & Children’s and Adult Medicaid programs. Proposed Completion Date: All Training to be completed by 03/28/2026

View Audit 400671

Finding 1213759 (2025-002)

Material Weakness 2025

Vrc-Mlcc Housing Corporation

PA

Questioned Costs Reporting

Those charged with governance agree with the finding and will make the remaining 2025 deposit due as soon as feasible. The deposit was made April 17, 2026

View Audit 400666

Finding 1213758 (2025-001)

Material Weakness 2025

Vrc-Mlcc Housing Corporation

PA

Questioned Costs Eligibility Reporting

Those charged with governance agreed with the finding and will work to maintain tenant files in accordance with legislation, regulations, and the terms and conditions of the major federal award program.

View Audit 400666

Finding 1213738 (2025-002)

Material Weakness 2025

Capital Resource Conservation and Development Area Council, INC

PA

Questioned Costs Procurement, Suspension & Debarment Period of Performance

Management will include as part of the approval of invoices, a process of follow-up with vendors near the end of the fiscal year to make sure all outstanding invoices or an estimate of costs incurred to date are received. If this is not feasible, management will estimate the unbilled costs at year e...

Management will include as part of the approval of invoices, a process of follow-up with vendors near the end of the fiscal year to make sure all outstanding invoices or an estimate of costs incurred to date are received. If this is not feasible, management will estimate the unbilled costs at year end using vendor information.

View Audit 400655

Finding 1213690 (2025-004)

Material Weakness 2025

Colorado Legal Services, INC

CO

Questioned Costs Procurement, Suspension & Debarment Reporting

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization implement a control process to ensure that it complies with its reporting requirements during the grant period. Explanation of Disagreement With Audit Finding: CLS believes that th...

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization implement a control process to ensure that it complies with its reporting requirements during the grant period. Explanation of Disagreement With Audit Finding: CLS believes that this matter would be more appropriately communicated in the management letter rather than presented as part of the overall audit report. Action Taken in Response to Finding: CLS will extend and enforce the verification of these requirements. Name of the Contact Person Responsible for Corrective Action: Silvia Zelaya, Finance Director Planned Completion Date for Corrective Action Plan: July 2026

View Audit 400608

Finding 1213689 (2025-003)

Material Weakness 2025

Colorado Legal Services, INC

CO

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization implement a control process to ensure that it obtains signed written simple agreements for all staff members who handle cases or matters or are authorized to make decisions about c...

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization implement a control process to ensure that it obtains signed written simple agreements for all staff members who handle cases or matters or are authorized to make decisions about case acceptance where required in accordance with 45 CFR 1620.6. Explanation of Disagreement With Audit Finding: CLS believes that this matter would be more appropriately communicated in the management letter rather than presented as part of the overall audit report. Action Taken in Response to Finding: CLS implemented an onboarding process in 2025 through its HR system, BambooHR, which includes verification of this and other required elements. While this process has been applied to new hires, CLS will extend and enforce the verification of these requirements for employees who joined the organization prior to 2025. Name of the Contact Person Responsible for Corrective Action: Silvia Zelaya, Finance Director Planned Completion Date for Corrective Action Plan: July 2026

View Audit 400608

Finding 1213688 (2025-002)

Material Weakness 2025

Colorado Legal Services, INC

CO

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization implement a control process to ensure that it obtains LSC prior written approval where required in accordance with 45 CFR 1630.6(b). Action Taken in Response to Finding: With respe...

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization implement a control process to ensure that it obtains LSC prior written approval where required in accordance with 45 CFR 1630.6(b). Action Taken in Response to Finding: With respect to the recommended control process, CLS has an established procedure incorporated within its accounting manual. The organization will reinforce and ensure consistent application of this procedure throughout 2026. Name of the Contact Person Responsible for Corrective Action: Silvia Zelaya, Finance Director Planned Completion Date for Corrective Action Plan: July 2026

View Audit 400608

Finding 1213650 (2025-004)

Material Weakness 2025

City of Lynwood

CA

Internal Control / Segregation of Duties Questioned Costs Eligibility § 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

Questioned Costs Special Tests & Provisions Material Weakness § 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 1213608 (2025-001)

Material Weakness 2025

YMCA of Greater Boston

MA

Eligibility Questioned Costs Period of Performance § 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 1213596 (2025-001)

Material Weakness 2025

Legal Services of Eastern Missouri, Inc.

MO

Eligibility Questioned Costs Material Weakness

Personnel Responsible For the Corrective Action: Eric Keith, Director of Finance Anticipated Completion Date September 30, 2026 Corrective Action Plan: The vendor has already updated the financial information page to show the Poverty Scale Base Income and Poverty Scale Increment fields so that a use...

Personnel Responsible For the Corrective Action: Eric Keith, Director of Finance Anticipated Completion Date September 30, 2026 Corrective Action Plan: The vendor has already updated the financial information page to show the Poverty Scale Base Income and Poverty Scale Increment fields so that a user could see how the automated percentage of poverty is calculated. Corrective actions include that within 60 days, the Corporation will determine the root cause of the error, and will implement procedures to have a back-up person manually check the poverty scales within the system after they are updated each year by the data specialist and the data specialist will randomly sample cases opened each day for the first two weeks after the update to verify the calculations and then again quarterly after that. Within 90 days, the Corporation will review cases that were actually over 125%, or other appropriate poverty level limits, and determine if there is any financial impact and report any adjustments.

View Audit 400507

Finding 1213591 (2025-001)

Material Weakness 2025

HAZEL CREST VILLAGE

IL

Questioned Costs 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 1213585 (2025-001)

Material Weakness 2025

Southwest 141 Street Housing Development Fund Company, Inc.

NY

Reporting Questioned Costs Material Weakness

Views of responsible officials Omissions in the SEFA maintained during 2025 primarily pertain to construction lending by the City of New York’s Department of Housing Preservation and Development that utilized underlying federal funding. Management inadvertently only presented the construction lendin...

Views of responsible officials Omissions in the SEFA maintained during 2025 primarily pertain to construction lending by the City of New York’s Department of Housing Preservation and Development that utilized underlying federal funding. Management inadvertently only presented the construction lending in the years of expenditure. Such expenditures were duly reported upon and audited during the years of expenditures and were maintained within the financial records of Southwest 141 Street Housing Development Fund Company, Inc. but were subsequently omitted from the SEFA in the years following. Management concurs with Finding No. 2025-001 and, as of March 2026, management has enhanced its internal controls and augmented its personnel to ensure that such reporting under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards is compliant, complete, and accurate for the 2025 SEFA and going forward.

View Audit 400495

Finding 1213584 (2025-002)

Material Weakness 2025

Cedar Unified School District No. 25

AZ

Questioned Costs Reporting Significant Deficiency

2025-002 Single Audit Submission Planned Corrective Action Plan: The District will ensure all supporting documentation is prepared and ready for Auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline. Anticipated Completion Dat...

2025-002 Single Audit Submission Planned Corrective Action Plan: The District will ensure all supporting documentation is prepared and ready for Auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Judy James, Business Manager

View Audit 400494

Finding 1213581 (2025-001)

Material Weakness 2025

Chelsea Jewish Nursing Home, Inc.

MA

Questioned Costs HUD Housing Programs

Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization is a community based non-profit and considers supporting local businesses, including a bank, a worthwhile business practice. The Organization is currently in the process of reviewing its banking re...

Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization is a community based non-profit and considers supporting local businesses, including a bank, a worthwhile business practice. The Organization is currently in the process of reviewing its banking relationships, and looking at other scenarios which would involve transferring funds to another institution. Proposed Completion Date: No later than December 31, 2026.

View Audit 400478

Finding 1213579 (2025-002)

Material Weakness 2025

Monterey Park Lions Club Senior Citizens Housing Corporation

CA

Questioned Costs Cash Management HUD Housing Programs

FINDING NUMBER 2025-002 Reporting views of responsible officials: The Company will monitor cash balances or monitor the bank ratings. Concur or do not concur with the finding: Concur with the finding Auditors' summary of auditee's comments on the findings and recommendations: The Company should moni...

FINDING NUMBER 2025-002 Reporting views of responsible officials: The Company will monitor cash balances or monitor the bank ratings. Concur or do not concur with the finding: Concur with the finding Auditors' summary of auditee's comments on the findings and recommendations: The Company should monitor the investments held by these financial institutions to ensure that HUD’s requirements are met. Response indicator: Agree. Response: The Company should monitor the investments held by these financial institutions to ensure that HUD’s requirements are met. Completion date: December 31, 2026 Contact person: Bonnie Calvert

View Audit 400469

Finding 1213578 (2025-001)

Material Weakness 2025

Monterey Park Lions Club Senior Citizens Housing Corporation

CA

Questioned Costs HUD Housing Programs

FINDING NUMBER 2025-001 Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on t...

FINDING NUMBER 2025-001 Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on the findings and recommendations: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Response indicator: Agree. Response: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Completion date: March 6, 2026 Contact person: Bonnie Calvert

View Audit 400469

Finding 1213508 (2025-003)

Material Weakness 2025

Seattle Indian Health Board

WA

Questioned Costs Special Tests & Provisions Material Weakness

Finding 2025-003 – Special Tests and Provisions (Material Weakness in Internal Control Over Compliance) Planned Corrective Action: Seattle Indian Health Board will implement the following actions to ensure accurate application and documentation of the Sliding Fee Discount Program: - EPIC System Upda...

Finding 2025-003 – Special Tests and Provisions (Material Weakness in Internal Control Over Compliance) Planned Corrective Action: Seattle Indian Health Board will implement the following actions to ensure accurate application and documentation of the Sliding Fee Discount Program: - EPIC System Update: Configure EPIC to automatically assign the appropriate sliding fee discount level to patients with zero income to ensure consistent application of the discount schedule. - Required Income Documentation at Intake: Update procedures to require front desk staff to record a patient’s income level at intake for all patients, including a reasonable estimate when documentation in unavailable. This is required for both an accurate sliding fee application and UDS reporting. - Standardized Documentation Requirements: Require retention of supporting documentation for income and family size in the patient record, or documented attestation when estimates are used, in accordance with policy. - Front Desk Training and Accountability: Provide targeted training to front desk and registration staff on sliding fee discount program requirements, with emphasis on proper data entry, documentation standards, and discount application. - Ongoing Monitoring: Implement monthly reviews of a sample of patient accounts to confirm sliding fee discounts are supported, accurately applied, and properly documented. Errors will be corrected and addressed with the staff as needed. Name of Responsible Party: Tempest Dawson, Director of Clinic Operations Anticipated Completion Date: December 31, 2026.

View Audit 400452

Finding 1213503 (2025-001)

Material Weakness 2025

Seattle Indian Health Board

WA

Questioned Costs Eligibility Significant Deficiency

Finding 2025-001 – Eligibility (Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance) Planned Corrective Action: The Seattle Indian Health Board is implementing enhanced corrective actions to ensure full compliance with Indian Health Service eligibility requiremen...

Finding 2025-001 – Eligibility (Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance) Planned Corrective Action: The Seattle Indian Health Board is implementing enhanced corrective actions to ensure full compliance with Indian Health Service eligibility requirements, specifically related to documentation of Tribal enrollment. While prior corrective actions established foundational training and audit processes, management has identified the need for stronger front-end controls, clearer accountability, and system-based safeguards to prevent recurrence. Seattle Indian Health Board will implement the following actions: 1. Strengthen Front-End Eligibility Controls - Eligibility verification protocols will be updated to require complete Tribal enrollment documentation prior to scheduling non-urgent appointments. - A standardized eligibility checklist will be embedded into intake workflows to ensure all required documentation is identified and collected before services are rendered. 2. System Enhancement and Documentation Tracking - Electronic health record workflows will be enhanced to include required fields and alters for missing eligibility documentation, including Tribal enrollment. - Patients with incomplete eligibility records will be flagged, and services will be limited to allowable scenarios until documentation is obtained. 3. Targeted Training and Competency Validation - All registration and front desk staff will undergo mandatory retraining focused specifically on Tribal enrollment documentation requirements and compliance standards. - Staff competency will be validated through post-training assessments and periodic spot checks. 4. Enhanced Monitoring and Internal Audit - Monthly eligibility audits will be expanded to include a statistically valid sample size and documented review of Tribal enrollment verification. - Audit results will be formally reported to executive leadership, with identified deficiencies tracked through resolution. - Repeat errors or noncompliance will be addressed through corrective coaching and performance management, as appropriate. Management believes these enhanced corrective actions directly address the root cause of the finding by strengthening preventive controls, improving staff competency, and increasing oversight and accountability. Name of Responsible Party: Tempest Dawson, Director of Clinic Operations Anticipated Completion Date: December 31, 2026.

View Audit 400452

Finding 1213496 (2025-002)

Material Weakness 2025

Detroit Wayne Integrated Health Network

MI

Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.414

Finding Number: 2025-002 Condition: DWIHN’s internal controls were not sufficiently designed and/or operating effectively to prevent the submission of unallowable costs for reimbursement under the federal award. Planned Corrective Action: Program and finance staff responsible for the approving and p...

Finding Number: 2025-002 Condition: DWIHN’s internal controls were not sufficiently designed and/or operating effectively to prevent the submission of unallowable costs for reimbursement under the federal award. Planned Corrective Action: Program and finance staff responsible for the approving and processing of FSR’s have been informed of the need to review FSR’s in greater detail before they are submitted, approved, and payment occurs. A more detailed review of the FSR’s and adherence to established policies and procedures will eliminate the risk of errors and omissions. Contact person responsible for corrective action: Vice President of Finance and Director of Grants and Community Engagement Anticipated Completion Date: August 7, 2025

View Audit 400448

Corrective Action Plans

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