Corrective Action Plans

Finding 1239611 (2025-002)

Material Weakness 2025

KY

Reporting § 200.502 § 200.510

Finding 2025-002 – L. Reporting Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services Assistance Listing No: 93.069, Public Health Emergency Preparedness Award Period: January 1, 2025 through December 31, 2025 Summary of finding: A material weakness in i...

Finding 2025-002 – L. Reporting Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services Assistance Listing No: 93.069, Public Health Emergency Preparedness Award Period: January 1, 2025 through December 31, 2025 Summary of finding: A material weakness in internal control over compliance was issues related to preparation of the Schedule of Expenditures of Federal Awards (the Schedule) for Norton Healthcare, Inc and Affiliates (the Corporation). The Corporation’s internal controls over the preparation of the Schedule were not sufficient to properly accumulate and accurately report expenditures of federal awards. Planned corrective action: To ensure accurate reporting of expenditures of federal awards on the Schedule, management will implement procedures for grants awarded by non-federal entities to determine if the Corporation is a subrecipient of federal funds including obtaining and retaining documentation of this conclusion directly from the awarding entity. Further, additional levels of review of this process as well as the compilation of the amounts reported on the Schedule will be implemented. Anticipated completion date: May 31, 2027 Responsible contact person: Jane Brooks

View Audit 414283

Finding 1239609 (2025-002)

Material Weakness 2025

Central Florida Family Health Center, Inc.

FL

Reporting § 200.328

Audit Finding: 2025-002: Untimely Submission of Federal Financial Reports (SF 425) – Reporting – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster (Repeat Finding) Type of Finding: Significant Deficiency in Internal Control Over Compliance Cause – Controls and procedur...

Audit Finding: 2025-002: Untimely Submission of Federal Financial Reports (SF 425) – Reporting – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster (Repeat Finding) Type of Finding: Significant Deficiency in Internal Control Over Compliance Cause – Controls and procedures designed to ensure timely preparation, review, and submission of required federal financial reports were not consistently followed during fiscal year 2025, resulting in delayed submission of SF-425 reports. Corrective Actions: 1. Due to turnover in the CFO role, there was a delay in the submissions of the FFR. This finding has been corrected with the implementation of a contractual financial services team. 2. Additional preventative internal control procedures were implemented designating a secondary individual responsible for submission of the Federal Financial Reports should the primary individual be absent, on leave, or terminated. 3. These procedures and internal controls were implemented in January 2026.

View Audit 414280

Finding 1239604 (2025-009)

Material Weakness 2025

Association for Energy Affordability, Inc.

NY

Subrecipient Monitoring Reporting § 200.328

Responsible contact(s): Steve, Staff Accountant - AR, for financial reports; Program Directors/Managers for performance reports; Agnes, Controller, for financial review; Laura, CFO, for oversight. Participating staff: Program reporting staff and designated backups; Steve, with support from Sharon, f...

Responsible contact(s): Steve, Staff Accountant - AR, for financial reports; Program Directors/Managers for performance reports; Agnes, Controller, for financial review; Laura, CFO, for oversight. Participating staff: Program reporting staff and designated backups; Steve, with support from Sharon, for calendar/evidence support; Trina and AP staff for underlying reconciliations. During part of 2026, AEA did not submit the reports as required by the award on a timely manner, this was corrected for the August 2026 submissions. 1. Create a complete award-reporting calendar. Steve and each Program Manager will inventory executed agreements, amendments, and reporting instructions. The register will show award, report type, reporting period, actual contractual due date, submission method, preparer, reviewer, submitter, backup, and evidence link. Agnes will validate requirements and updates; an organization-wide assumed due date will not replace award terms. 2. Build in lead time. Using the external due date as D, AEA will target source data by D minus 10 business days, drafts by D minus 7, review by D minus 5, and submission by D minus 2. Where the reporting window is shorter, Agnes and the Program Director will set feasible earlier internal milestones without changing the external deadline. 3. Assign substantive review. Steve will prepare and reconcile financial reports to the ledger, approved payroll/allocations, prior cumulative reports, budget categories, and claim adjustments. Agnes will independently approve financial accuracy. Program staff will prepare performance results and explanations, and the Program Director will approve them. Finance and Programs will reconcile financial and performance data where related; authorized certifications will be obtained. 4. Retain proof and escalate risk. The designated submitter, program staff, will send a copy of the submitted report to Steve. Steve will save the email, copy of the submitted report, retain the final approved report, dated review, submission timestamp, portal receipt or transmission evidence, funder acknowledgment when available. Steve will index evidence and follow up on rejections. Missed internal milestones or threatened deadlines will be escalated to Laura within two business days. 5. Resolve prior reporting exceptions. Steve and Program Managers will review 2026, submit any outstanding reports promptly (where applicable), and document unresolved evidence gaps. Late reports will remain classified as late; later submission will not erase the original exception. Anticipated completion Validated complete registers and procedures: October 30, 2026. Historical reporting review: November 30, 2026. Anticipated completion after effectiveness review: January 29, 2027.

View Audit 414277

Finding 1239552 (2025-004)

Material Weakness 2025

Sound Generations

WA

Period of Performance Reporting Significant Deficiency § 200.303

Special Programs for the Aging, Title III, Part C, Nutrition Services Assistance Listing No. 93.045 Nutrition Services Incentive Program – Assistance Listing No. 93.053 Recommendation: Management at Sound Generations should review its existing control structure and ensure that there are adequate pro...

Special Programs for the Aging, Title III, Part C, Nutrition Services Assistance Listing No. 93.045 Nutrition Services Incentive Program – Assistance Listing No. 93.053 Recommendation: Management at Sound Generations should review its existing control structure and ensure that there are adequate processes and controls to ensure program income is recorded correctly for Federal programs, based on the underlying supporting documentation. Management should also continue to reinforce review procedures over program income reporting to help ensure recording errors are detected and corrected on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Sound Generations is reviewing and revising our control structure using our new software and new staff with the appropriate experience. Name(s) of the contact person(s) responsible for corrective action: Kristina Morgan, Controller, at 206-445-5671. Planned completion date for corrective action plan: major initiative to be completed in 2027.

View Audit 414272

Finding 1239547 (2025-003)

Material Weakness 2025

Citizens Medical Center, Inc.

KS

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

2025-003 – Reporting Corrective Action Plan: Management is in communication with the audit firm working on completing the 2024 audit. The 2025 audit has been submitted timely and it is anticipated this will not be an issue in future years. Person(s) Responsible: Allan Scroggins, CFO Timing for Imple...

2025-003 – Reporting Corrective Action Plan: Management is in communication with the audit firm working on completing the 2024 audit. The 2025 audit has been submitted timely and it is anticipated this will not be an issue in future years. Person(s) Responsible: Allan Scroggins, CFO Timing for Implementation: Fiscal year 2026

View Audit 414270

Finding 1239546 (2025-003)

Material Weakness 2025

Upmc

PA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Federal Agency: U.S. Department of Health and Human Services Assistance Listing Nos.: 93.918, Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Ryan White, Part C) and 93.153, Coordinated Services and Access to Research for Women, Infants, Children, and Youth (Rya...

Federal Agency: U.S. Department of Health and Human Services Assistance Listing Nos.: 93.918, Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Ryan White, Part C) and 93.153, Coordinated Services and Access to Research for Women, Infants, Children, and Youth (Ryan White, Part D) Condition: Ryan White, Part C and Part D require the use of program income under the additive method, which requires program income earned from a federally funded program is added to the federal award amount and used to further program objectives. Under the method, allowable expenditures of program income are included on the SEFA. UPMC’s SEFA did not include expenditures related to program income, which were allowable. UPMC’s preliminary SEFA did not include these expenditures, which resulted in the incorrect identification of major programs. The SEFA was subsequently corrected. Corrective action plan: UPMC has remediated the control deficiency as of the period ending December 31, 2025, and has appropriately revised its processes and internal controls to expenditures of program income in the SEFA for impacted programs. Completion: September 2026

View Audit 414268

Finding 1239536 (2025-002)

Material Weakness 2025

Upmc

PA

Reporting Subrecipient Monitoring § 200.303

Federal Agency: U.S. Department of Health and Human Services Assistance Listing No.: 93.243, Substance Abuse and Mental Health Services Projects of Regional and National Significance Condition: UPMC did not report three Federal Funding Accountability and Transparency Act (FFATA) to the Federal Fundi...

Federal Agency: U.S. Department of Health and Human Services Assistance Listing No.: 93.243, Substance Abuse and Mental Health Services Projects of Regional and National Significance Condition: UPMC did not report three Federal Funding Accountability and Transparency Act (FFATA) to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Corrective Action Plan: UPMC will track FFATA reporting at the System level to ensure overall compliance. Expected Timeline to Completion: December 31, 2026 Responsible Party: UPMC Financial Integrity

View Audit 414268

Finding 1239535 (2025-001)

Material Weakness 2025

Upmc

PA

Reporting Subrecipient Monitoring § 200.303

Federal Grantor: U.S. Department of Health and Human Services Assistance Listing No.: 93.912, Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Condition: UPMC did not timely submit two Federal Funding Accountability and Transpar...

Federal Grantor: U.S. Department of Health and Human Services Assistance Listing No.: 93.912, Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Condition: UPMC did not timely submit two Federal Funding Accountability and Transparency Act (FFATA) reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) within the timeframe designated by 2 CFR 170 Appendix A. Furthermore, evidence of review and approval of the FFATA reports and Federal Financial Reports required to be reported under were not maintained. Corrective Action Plan: UPMC will track FFATA reporting at the System level to ensure overall compliance. Expected Timeline to Completion: December 31, 2026 Responsible Party: UPMC Financial Integrity

View Audit 414268

Finding 1239523 (2025-001)

Material Weakness 2025

Treepeople, Inc.

CA

Reporting

Management agrees with the finding. The Organization has enhanced its capacity to address the identified issues by revising the organizational infrastructure to emphasize grant oversight and grant accounting, and by hiring additional staff with expertise in nonprofit administration and grant account...

Management agrees with the finding. The Organization has enhanced its capacity to address the identified issues by revising the organizational infrastructure to emphasize grant oversight and grant accounting, and by hiring additional staff with expertise in nonprofit administration and grant accounting practices to ensure robust grant oversight and compliance. The Organization is also reviewing best practices for program and non-program activities for revenue and expenses and has begun implementing additional controls designed to establish more rigor to the month-end and year-end close processes. Additional review processes for revenues and expenses with integration of our billing team will cohesively improve invoicing and alignment with the accounting team. The Organization will continue to continuously evaluate and improve its grant billing procedures, receivable reconciliation, and revenue recognition. Management will implement additional review procedures to ensure that grant receivables are not duplicated, that accounts receivable balances are cleared in a timely manner, and that reimbursable expenses and related grant revenue are recorded within the proper period.

View Audit 414255

Finding 1239519 (2025-002)

Material Weakness 2025

Council Towers Housing Development Fund Corporation

NY

HUD Housing Programs Subrecipient Monitoring Reporting

As of December 31, 2025, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $7,581. a. Comments on the Finding and Each Recommendation Management agrees with the finding and recommendation. Due to a formula error, t...

As of December 31, 2025, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $7,581. a. Comments on the Finding and Each Recommendation Management agrees with the finding and recommendation. Due to a formula error, the transfer amount was understated, resulting in the tenant security deposit account being underfunded by $7,581. b. Action(s) Taken or Planned on the Finding Management corrected the deficiency by transferring $7,581 from the operating account to fully fund the tenant security deposit account on January 14, 2026. Management has implemented enhanced reconciliations of tenant security deposits to ensure the security deposit account remains fully funded and accurate

View Audit 414253

Finding 1239514 (2025-002)

Material Weakness 2025

Centro Para La Reconstruccion Del Habitat, Inc.

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

Management acknowledges the delays identified in the submission of certain monthly progress reports corresponding to the 2025 reporting period. However, management respectfully notes that the dates reflected in PRDOH's reporting records should be considered in the context of PRDOH's established sequ...

Management acknowledges the delays identified in the submission of certain monthly progress reports corresponding to the 2025 reporting period. However, management respectfully notes that the dates reflected in PRDOH's reporting records should be considered in the context of PRDOH's established sequential reporting and approval process. Under the Puerto Rico Department of Housing's CDBG-DR/MIT Grant Compliance Portal (GCP) procedures, a subrecipient cannot submit a monthly report while a preceding report remains open and pending approval. Specifically, the PRDOH CDBG-DR/MIT Grant Compliance Portal (GCP) Manual, Version 5, dated April 4, 2024, page 35, states: “You cannot submit a report while there is an open past Report” and further provides that, “Once the open report is approved, you can submit the next monthly report.” Accordingly, delays in PRDOH's review, return, resubmission, and approval of one monthly report necessarily affect CRH's ability to submit the following month's report, even when CRH is otherwise prepared to proceed with the subsequent submission. Management therefore reviewed the complete submission and approval history for all twelvemonthly reports corresponding to 2025 in order to distinguish between reports that appear late based solely on the dates reflected in PRDOH's records and reports that were submitted late due to circumstances attributable to CRH. Out of the 12 months of 2025, five reports were submitted late. Of the five late submissions, three of which were due to the PRDOH’s delayed approval of the previous month’s report. Reporting Period Original CRH Submission PRDOH Approval Status January 3/26/25 4/3/25 Submitted late, in order to incorporate new PRDOH data and inventory requirements. February 4/23/25 5/26/25 Submitted late, in order to incorporate new PRDOH data and inventory requirements. March 5/28/25 5/28/25 Submitted late due to PRDOH approval date of previous report April 5/28/25 5/28/25 Submitted late due to PRDOH approval date of previous report. May 6/2/25 6/5/25 Submitted within term. June 7/1/25 7/9/25 Submitted within term. July 8/1/25 8/6/25 Submitted within term. August 9/2/25___ 9/19/25_ Submitted within term. September 10/2/25 10/17/25 Submitted within term. October 11/5/25 12/10/25 Submitted within term. November 12/15/25 12/23/25 Submitted late due to PRDOH approval date of previous report. December 1/5/26 2/4/26 Submitted within term. After considering the original submission dates, PRDOH approval dates, subsequent resubmissions, and the sequential reporting requirement established by PRDOH, only two reports were actually submitted late due to circumstances attributable to CRH. With respect to those reports that were actually submitted late by CRH, the delays occurred principally during a period in which PRDOH was establishing new requirements concerning the information, supporting documentation, classifications, and formatting required for inventory and data, which required overhauls of the CRH’s internal methodologies. In several instances, these requirements were communicated through comments and instructions associated with PRDOH's review of preceding reports, and in others, from e-mail requests establishing new inventory criteria. CRH has since incorporated PRDOH's data and inventory format requirements into its regular procedures, completed the necessary personnel transition and training, and strengthened its internal monitoring of monthly reporting deadlines. As of 2026, CRH's monthly reports have been submitted without a sinlge late submission. Management will continue documenting both CRH submission dates and PRDOH approval dates so that delays resulting from PRDOH's sequential review and approval process can be appropriately distinguished from delays attributable to CRH.

View Audit 414246

Finding 1239513 (2025-001)

Material Weakness 2025

Centro Para La Reconstruccion Del Habitat, Inc.

PR

Reporting Internal Control / Segregation of Duties

Management agrees with the recommendation and will further calibrate and clarify the financial reporting relationship between Centro para la Reconstrucción del Hábitat, Inc. (“CRH”) and Desarrollos CRH, Inc. (“Desarrollos”) under applicable accounting standards. Desarrollos was established as a sepa...

Management agrees with the recommendation and will further calibrate and clarify the financial reporting relationship between Centro para la Reconstrucción del Hábitat, Inc. (“CRH”) and Desarrollos CRH, Inc. (“Desarrollos”) under applicable accounting standards. Desarrollos was established as a separate nonprofit entity to further CRH’s affordable housing mission and undertake activities requiring or benefiting from designation as a Community Housing Development Organization (CHDO). Its separate legal and governance structure was intentionally established, in part, to satisfy applicable CHDO requirements, including community representation on its governing board. Desarrollos maintains its own corporate, accounting, and financial records.During its initial years, Desarrollos had limited financial activity while completing organizational, tax-exemption, CHDO certification, and other activities necessary to begin operations. As Desarrollos transitions into active program and development activities, the organizations will approve a more refined collaborative agreement that more clearly documents their organizational relationship, respective responsibilities, and the procedures governing financial support, transfers, and other transactions between the entities. Beginning with the current fiscal year, Desarrollos has also engaged CPAs for the preparation of its own financial statements. CRH will coordinate with its accounting professionals and independent CPAs to better clarify and appropriately reflect the relationship between the entities in CRH’s financial reporting, including consolidation and elimination of intercompany balances and transactions where required under applicable accounting standards. Management notes that the finding concerns the presentation of the financial relationship between two separately organized nonprofit entities. Desarrollos maintains separate accounting records and financial documentation, and the measures described above will provide additional clarity regarding the entities’ relationship and its presentation in future financial statements.

View Audit 414246

Finding 1239457 (2025-005)

Material Weakness 2025

Connecticut Children's Medical Center and Subsidiaries

CT

Subrecipient Monitoring Reporting § 200.512

Corrective Action Planned: Management acknowledges the finding related to the untimely completion and submission of the federal Single Audit reporting package. Management will complete internal compliance and administrative procedures in advance of the applicable federal filing deadline. Management ...

Corrective Action Planned: Management acknowledges the finding related to the untimely completion and submission of the federal Single Audit reporting package. Management will complete internal compliance and administrative procedures in advance of the applicable federal filing deadline. Management will address delays as they arise to facilitate the timely completion of the audit and submission of the reporting package in accordance with applicable federal requirements. Name(s) of Contact Person(s) Responsible for Corrective Action: VP Accounting and Corporate Controller Anticipated Completion Date: June 30, 2027, the submission deadline for the fiscal year 2026 Federal Single Audit report

View Audit 414226

Finding 1239413 (2025-002)

Material Weakness 2025

Downstreet Housing and Community Development, Inc.

VT

Procurement, Suspension & Debarment Reporting Equipment & Real Property Management

Finding 2025-002 Finding type: Significant deficiency. Condition: Downstreet purchased a new property for approximately $5 million and did not record the asset in its general ledger. Additionally, receipts of grant funding were recorded as a reduction in construction-in-progress of approximately $1....

Finding 2025-002 Finding type: Significant deficiency. Condition: Downstreet purchased a new property for approximately $5 million and did not record the asset in its general ledger. Additionally, receipts of grant funding were recorded as a reduction in construction-in-progress of approximately $1.38 million rather than an asset and related grant revenue. As a result, property, plant and equipment assets and grant revenue were understated. Management concurrence: Management concurs with this finding. Corrective action plan: Downstreet Housing & Community Development will implement a formal reconciliation and review process for property acquisitions and development activity. For each acquisition or significant development project, Finance will obtain and review the closing documents, development records, funding agreements, grant activity, and construction-in-progress detail to identify all transactions that must be recorded in the general ledger. Property acquisition costs, subsequent improvements, construction-in-progress, related liabilities, and grant revenue will be reconciled to the development project records at key project stages and as part of the year-end closing process. A supervisory finance official will review the reconciliation and supporting documentation to verify that property costs and related funding have been recorded completely, accurately, and in the appropriate accounts and accounting period. Projected completion date: December 31, 2026 Responsible official: Schuyler Anderson, CFO/COO

View Audit 414208

Finding 1239408 (2025-001)

Material Weakness 2025

Downstreet Housing and Community Development, Inc.

VT

Reporting

Finding 2025-001 Finding type: Significant deficiency. Federal award: 21.027 Coronavirus State and Local Fiscal Recovery Funds Passthrough organizations: 21.027 (Agency of Commerce and Community Development, Town of Waterbury, City of Barre, Vermont Department of Environmental Conservation) Conditio...

Finding 2025-001 Finding type: Significant deficiency. Federal award: 21.027 Coronavirus State and Local Fiscal Recovery Funds Passthrough organizations: 21.027 (Agency of Commerce and Community Development, Town of Waterbury, City of Barre, Vermont Department of Environmental Conservation) Condition: Organization’s draft Schedule of Expenditures of Federal Awards was missing certain awards. Management concurrence: Management concurs with this finding. Corrective action plan: Downstreet Housing & Community Development will strengthen its procedures for preparing and reviewing the Schedule of Expenditures of Federal Awards. Management will maintain a centralized listing of federal awards, including awards received directly and through pass-through entities, and will identify awards for which Downstreet provides funding to other organizations. At least annually, and as part of the year-end closing process, the listing will be reconciled to the general ledger, grant records, executed agreements, reimbursement activity, and amounts passed through to other entities. The completed SEFA and supporting reconciliation will be reviewed by a supervisory finance official before being provided to the auditors. The review will include verification of assistance listing numbers, pass-through entities, expenditures, and subrecipient or pass-through activity, as applicable. Projected completion date: December 31, 2026 Responsible official: Schuyler Anderson, CFO/COO

View Audit 414208

Finding 1239402 (2025-003)

Material Weakness 2025

Thumb Electric Cooperative

MI

Reporting Material Weakness

Finding 2025-003 Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CV0019120, 2025 COVID-19 – Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal r...

Finding 2025-003 Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CV0019120, 2025 COVID-19 – Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for the quarterly reports, which could result in a material misstatement of the Cooperative’s schedule of expenditures of federal awards. Responsible Individuals: Kevin Mazure, Brad Essenmacher Corrective Action Plan: The Cooperative will implement a formal review process for the quarterly reports, ensuring there is adequate segregation of duties and proper oversight. Anticipated Completion Date: December 31, 2026

View Audit 414207

Finding 1239398 (2025-002)

Material Weakness 2025

Ohio North East Health Systems, Inc.

OH

Reporting

Planned Corrective Action: Both the CFO and Controller have access to the EHB and will sit together to review that the information in the supporting spreadsheets is correctly transferred to the UDS report. They will document their formal completion of that process via a newly devised checklist or vi...

Planned Corrective Action: Both the CFO and Controller have access to the EHB and will sit together to review that the information in the supporting spreadsheets is correctly transferred to the UDS report. They will document their formal completion of that process via a newly devised checklist or via e-mail confirmation of same. Anticipated Completion Date: 12/31/2026 Responsible Contact Person: Dr. David Sansoterra, Chief Financial Officer

View Audit 414198

Finding 1239389 (2025-001)

Material Weakness 2025

Mag America, Inc.

DC

Reporting Significant Deficiency § 200.512

MAG US is implementing additional procedures to ensure the audit and the filing of the data collection form are completed in a timely manner. MAG US is committed to maintaining strong internal controls and ensuring the accuract of our financial reporting.

View Audit 414196

Finding 1239338 (2025-001)

Material Weakness 2025

Money Management International, Inc.

AZ

Subrecipient Monitoring Reporting Significant Deficiency § 200.303 § 200.332

Money Management International, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025 – December 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consis...

Money Management International, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025 – December 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2025-001 U.S. Department of Health and Human Services Social Services Block Grant – Assistance Listing No. 93.667 Recommendation: Management should establish internal control procedures to ensure formal documentation of the annual verification of whether subrecipients are subject to audit requirements and, if applicable, that required audits have been completed. Documentation should be retained to support the procedures performed, including information obtained from subrecipients, management's assessment of audit requirements, and any follow-up actions taken. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a formal annual subrecipient monitoring process that includes documenting the assessment of each subrecipient's audit requirements, verifying completion of required audits when applicable, and retaining supporting documentation. A standardized tracking log and review checklist will be established to document the assessment performed, the determination of audit requirements, receipt and review of audit reports, and any necessary follow-up actions for findings or noncompliance. Supporting documentation will be maintained in a centralized location and reviewed annually by management to ensure compliance with federal grant requirements and provide an adequate audit trail. Name of the contact person responsible for corrective action: Andrea Clements Planned completion date for corrective action plan: Oct 31, 2026 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Michelle Jones at 404-653-8849.

View Audit 414191

Finding 1239337 (2025-001)

Material Weakness 2025

Northwell Health, Inc.

NY

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan December 31, 2025 Finding 2025-001 – Transparency Reporting Identification of the federal program: Federal Grantor: United States Department of Health and Human Services Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and Natio...

Corrective Action Plan December 31, 2025 Finding 2025-001 – Transparency Reporting Identification of the federal program: Federal Grantor: United States Department of Health and Human Services Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Federal Grant Award No.: H79TI084037 Planned corrective actions: As it relates to the Federal Funding Accountability and Transparency Acct (FFATA) reporting, Management has revised procedures to provide further clarity on FFATA reporting. To prevent recurrence, responsible staff will receive annual in-service training on FFATA reporting requirements and the importance of timely compliance with the Transparency Act. In addition, management is reviewing and updating its standard operating procedures for FFATA reporting to strengthen internal controls and ensure all reportable subaward actions are identified and submitted within the required reporting period. Responsible Party: Diane Marbury, AVP Grants Management Office Anticipated completion date: Ongoing

View Audit 414190

Finding 1239327 (2025-005)

Material Weakness 2025

Atrium Health, Inc.

NC

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2025-005: Fiscal Operations Report and Application to Participate (FISAP) Reporting | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Carolinas College is implementing PowerFAIDS as its ne...

Finding 2025-005: Fiscal Operations Report and Application to Participate (FISAP) Reporting | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Carolinas College is implementing PowerFAIDS as its new student financial aid management system, with deployment anticipated in August 2027. The new platform is expected to enhance reporting capabilities and address limitations within the current Jenzabar Financial Aid system related to reporting, disbursement verification, and record retention. Until implementation is complete, management will maintain supplemental documentation, including manual records and supporting screenshots, to support the accuracy and completeness of financial aid reporting and related compliance requirements. Additionally, management will perform periodic reviews of reporting outputs to help ensure key reporting information is retained and available for monitoring and audit purposes. | Proposed Completion Date: Management expects interim remediation through enhanced manual documentation and monitoring procedures by December 31, 2026. Following the implementation of PowerFAIDS in August of 2027, a full remediation is expected to be completed by December 31, 2027. Due to the academic-year operating cycle, the College is unable to transition financial aid systems during the middle of an active award year, making a phased implementation approach necessary.

View Audit 414174

Finding 1239325 (2025-004)

Material Weakness 2025

Atrium Health, Inc.

NC

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Finding 2025-004: Gramm-Leach-Bliley Act (GLBA) – Student Information Security Controls | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Atrium Health CMHA management has remediated this finding ...

Finding 2025-004: Gramm-Leach-Bliley Act (GLBA) – Student Information Security Controls | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Atrium Health CMHA management has remediated this finding through the implementation of multifactor authentication (MFA) controls for the Student Information System (SIS) in February 2026. Following implementation, the SIS successfully underwent internal security review procedures in 2026, confirming that the required controls were operating as designed. Management will continue to monitor these controls as part of its ongoing information security and compliance program. | Proposed Completion Date: Completed February 2026.

View Audit 414174

Finding 1239319 (2025-001)

Material Weakness 2025

Atrium Health, Inc.

NC

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding 2025-001: Internal controls within the Student Financial Assistance (SFA) IT Systems | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Carolinas College is implementing PowerFAIDS as its n...

Finding 2025-001: Internal controls within the Student Financial Assistance (SFA) IT Systems | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Carolinas College is implementing PowerFAIDS as its new student financial aid management system, with deployment anticipated in August 2027. The new platform is expected to address limitations in the current Jenzabar Financial Aid system related to reporting capabilities, disbursement verification, and record retention. Until implementation is complete, management will utilize supplemental manual procedures, including maintaining supporting documentation and screenshots, to ensure adequate documentation of eligibility determinations, reporting, and disbursement activities. | Proposed Completion Date: Management expects interim remediation through enhanced manual recordkeeping procedures by December 31, 2026. Following the implementation of PowerFAIDS in August of 2027, a full remediation is expected to be completed by December 31, 2027. Due to the academic-year operating cycle, the College is unable to transition financial aid systems during the middle of an active award year, making a phased implementation approach necessary.

View Audit 414174

Finding 1239289 (2025-003)

Material Weakness 2025

Contra Costa Family Justice Alliance

CA

Subrecipient Monitoring Reporting § 200.303 § 200.328 § 200.329

We will implement a process to reflect reviewer signature on D- 15s (County form) for financial reports.

View Audit 414140

Finding 1239288 (2025-002)

Material Weakness 2025

Contra Costa Family Justice Alliance

CA

Subrecipient Monitoring Cash Management Reporting § 200.303 § 200.328 § 200.329

We will implement a process to maintain documentation of review for all CalOES grants in the form of E-mail confirmation or screenshot signed by the reviewer.

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Corrective Action Plans

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