Corrective Action Plans

Finding 1238685 (2025-012)

Material Weakness 2025

HOUSING AUTHORITY OF THE CITY OF LITTLE ROCK, ARKANSAS

CA

Allowable Costs / Cost Principles Special Tests & Provisions Eligibility

The Authority experienced significant turnover in employees during the year and as a result certain source documents were misplaced or destroyed. Management agrees with the Auditors' finding and is in the process of hiring a new Executive Director who will implement the required safeguards and ensur...

The Authority experienced significant turnover in employees during the year and as a result certain source documents were misplaced or destroyed. Management agrees with the Auditors' finding and is in the process of hiring a new Executive Director who will implement the required safeguards and ensure that the Authority follows its internal control over compliance processes and procedures related to the Public and Indian Housing Program to remedy the aforementioned deficiencies. Dexter Brady, Interim Executive Director, is the responsible official and this will be completed by December 31, 2026.

View Audit 413594

Finding 1238663 (2025-002)

Material Weakness 2025

NATIONAL PRESERVATION INSTITUTE

VA

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

The National Preservation Institute acknowledges the finding related to the untimely submission of required Federal reports. The reporting delay was not the result of a failure to perform the underlying activities or maintain the information necessary to complete the report, but rather a breakdown i...

The National Preservation Institute acknowledges the finding related to the untimely submission of required Federal reports. The reporting delay was not the result of a failure to perform the underlying activities or maintain the information necessary to complete the report, but rather a breakdown in the process for monitoring and tracking reporting deadlines. Management has reviewed its reporting processes and implemented additional oversight procedures to ensure reporting deadlines are identified, monitored, and communicated on a timely basis. A centralized compliance calendar will be established to track all Federal reporting requirements and due dates, and responsibility for monitoring reporting deadlines has been assigned to the National Preservation Institute’s Executive Director. The Executive Director will periodically review reporting requirements throughout the year to ensure that reports are submitted within required timeframes. Management believes these actions will strengthen compliance with Federal reporting requirements and reduce the likelihood of future late submissions.

View Audit 413589

Finding 1238661 (2025-004)

Material Weakness 2025

Bemidji Regional Airport Authority

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Property & Equipment: Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number and Year: AIP 47, AIP 48, AIP 49, AIP 50, AIP 51, 2025 Pass-Through Agency: Minnesota Department of Transpor...

Property & Equipment: Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number and Year: AIP 47, AIP 48, AIP 49, AIP 50, AIP 51, 2025 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Numbers: AIP 47, AIP 48, AIP 49, AIP 50, AIP 51 Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the Authority establish and maintain a separate property record, or add identifying fields to the existing capital asset listing, for all assets purchased in whole or in part with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will establish and maintain a separate property record, or add identifying fields to the existing capital asset listing, for all assets purchased in whole or in part with federal funds. Name of the contact person responsible for corrective action: Kyle Christiansen, Executive Director Planned completion date for corrective action plan: December 31, 2026 The Bemidji Regional Airport Authority respectfully submits the following summary schedule of prior audit findings for the year ended December 31, 2024. Audit period: January 1, 2024 – December 31, 2024 The findings from the December 31, 2024, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the prior year.

View Audit 413586

Finding 1238656 (2025-003)

Material Weakness 2025

Bemidji Regional Airport Authority

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Controls Over Reporting Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number and Year: AIP 47, AIP 48, AIP 49, AIP 50, AIP 51, 2025 Pass-Through Agency: Minnesota Department of Transp...

Controls Over Reporting Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number and Year: AIP 47, AIP 48, AIP 49, AIP 50, AIP 51, 2025 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Numbers: AIP 47, AIP 48, AIP 49, AIP 50, AIP 51 Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the Authority have a secondary person reviewing these reports before they are submitted to the federal agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will evaluate its internal staff capacity to determine if an internal control policy over reviews is beneficial. Name of the contact person responsible for corrective action: Kyle Christiansen, Executive Director Planned completion date for corrective action plan: December 31, 2026

View Audit 413586

Finding 1238640 (2025-001)

Material Weakness 2025

Integrated Refugee & Immigrant Services, Inc.

CT

Internal Control / Segregation of Duties Material Weakness Reporting

Currently under development and expected to be presented to the Board for approval. The handbook will formalize ﬁnancial reporting procedures, internal controls, grant compliance requirements, cash management practices, account reconciliations, approval workﬂows, and segregation of duties.

View Audit 413566

Finding 1238638 (2025-003)

Material Weakness 2025

City of Bloomington

IN

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement a policy to ensure a documented review process and reconciliation of costs to the report. The City will strengthen its internal controls over federal grant reporting and reimbursement...

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement a policy to ensure a documented review process and reconciliation of costs to the report. The City will strengthen its internal controls over federal grant reporting and reimbursement requests by implementing formal, documented procedures for the preparation, review, approval, and submission of required grant reports and reimbursement requests. Responsibilities will be clearly assigned to appropriate personnel, with segregation of preparation and approval duties where practicable. The City will also implement a centralized tracking process to monitor grant reporting deadlines, reimbursement requests, and amounts received throughout the grant period. Supporting documentation and evidence of review and approval will be maintained to promote timely and accurate reporting and reduce the risk of duplicate or excess reimbursement requests. Responsible party and timeline for completion: The Controller will be responsible for implementation of the corrective action, which will be implemented immediately.

View Audit 413554

Finding 1238637 (2025-002)

Material Weakness 2025

City of Bloomington

IN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement a policy to ensure a documented review process and reconciliation of costs to the report. Responsible party and timeline for completion: The Controller will be responsible for oversee...

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement a policy to ensure a documented review process and reconciliation of costs to the report. Responsible party and timeline for completion: The Controller will be responsible for overseeing the implementation of the corrective action plan and will ensure the appropriate personnel are involved in the review and reconciliation process. The corrective action plan will be implemented immediately and take place upon the next report submission.

View Audit 413554

Finding 1238623 (2025-003)

Material Weakness 2025

National Council on Radiation Protection and Measurements

MD

Reporting Significant Deficiency

Written compliance calendar of all federal reporting deadlines, including the Federal Audit Clearinghouse due date, with the Financial Manager as owner and the President as backup. Calendar reviewed at each standing monthly meeting. Outsourced accountants confirm the audit timeline and filing respon...

Written compliance calendar of all federal reporting deadlines, including the Federal Audit Clearinghouse due date, with the Financial Manager as owner and the President as backup. Calendar reviewed at each standing monthly meeting. Outsourced accountants confirm the audit timeline and filing responsibility in writing at the start of each audit cycle. Contact person, Myrna A. Young, Financial Manager, backup by Kathryn A. Higley, NCRP President, anticipated completion October 31, 2026.

View Audit 413540

Finding 1238618 (2025-002)

Material Weakness 2025

National Council on Radiation Protection and Measurements

MD

Reporting

Monthly grant-by-grant reconciliation of grant agreements, reimbursement requests, and supporting documentation to the general ledger. Documented second-level review by the President and accounting reviewer before each month-end close is finalized. Standing monthly closing meeting between the Financ...

Monthly grant-by-grant reconciliation of grant agreements, reimbursement requests, and supporting documentation to the general ledger. Documented second-level review by the President and accounting reviewer before each month-end close is finalized. Standing monthly closing meeting between the Financial Manager and accountant (agenda and minutes retained), more frequent during year end and audit. Contact person, Myrna A. Young, Financial Manager, oversight by Kathryn A. Higley, NCRP President, anticipated completion October 31, 2026.In addition, an award-level schedule of federal expenditures is updated monthly, reconciled to the general ledger, and used to prepare the SEFA, which is reviewed and approved by the President and [outsourced accounting reviewer] before it goes to the auditors. Contact person, Myrna A. Young, Financial Manager, oversight by Kathryn A. Higley, NCRP President, anticipated completion October 31, 2026. In place for one year, ending December 31, 2026.

View Audit 413540

Finding 1238616 (2025-002)

Material Weakness 2025

Texas Heart Institute

TX

Reporting

Finding #2025-002 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Direct Funding, Assistance Listing #: 93.837 – Cardiovascular Diseases Research, Contract Number: 5R01HL153538-04, Contract Year: 07/01/23 – 06/3...

Finding #2025-002 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Direct Funding, Assistance Listing #: 93.837 – Cardiovascular Diseases Research, Contract Number: 5R01HL153538-04, Contract Year: 07/01/23 – 06/30/25. Condition and context: In testing 40 transactions for allowable costs, we identified an allowable program expenditure of $33,459 that was for goods and services received in fiscal year 2024. It was billed to the program in fiscal year 2025 and is reported on the 2025 SEFA. 2024 federal expenditures reported in the SEFA were understated by $33,459. Recommendation: Reemphasize the need for year-end grant reporting procedures sufficient to ensure all allowable federal expenditures incurred during the reporting period are identified and reported completely and accurately. Planned corrective action: Management agrees with the finding. Management will re-emphasize THI’s year-end grant reporting policies and procedures with the personnel responsible for them. Responsible officer: Darin Maxwell. Estimated completion date: October 31, 2026.

View Audit 413535

Finding 1238615 (2025-001)

Material Weakness 2025

Knox County

IN

Internal Control / Segregation of Duties Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2025-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Lisa Clark/Benock Contact Phone Number and Email Address: 812-885-2502 lcbenock@knoxcounty.in.gov Views of Responsible for Corrective Action: W...

FINDING 2025-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Lisa Clark/Benock Contact Phone Number and Email Address: 812-885-2502 lcbenock@knoxcounty.in.gov Views of Responsible for Corrective Action: We concur with the finding. Description of Corrective Action Plan: The annual reporting for fund 8950 – Coronavirus State and Local Fiscal Recovery Funds with the Treasury shall be reviewed by an independent accountant to verify that all the information is correct and reported per reporting compliance guidelines. In addition, the County Auditor will review the expenditures agree with the ledger. Anticipated Completion Date: April 30, 2027, the due date of the next annual reporting in 2027

View Audit 413513

Finding 1238609 (2025-001)

Material Weakness 2025

CITY OF FARRAGUT

IA

Reporting

The city is reviewing procedures to determine how to achieve maximum segregation of duties

View Audit 413495

Finding 1238601 (2025-001)

Material Weakness 2025

High Valley Manor Apartments (an Operating Component of Slvhc, Inc.)

CO

Reporting Internal Control / Segregation of Duties Material Weakness

CORRECTIVE ACTION PLAN Name of Entity: High Valley Manor Apartments Audit Firm: SVA Certified Public Accountants, S.C. Audit Period: Year ended December 31, 2025 Corrective Action Plan Prepared by: Name: Dawn Melgares Position: Executive Director of San Luis Valley Housing Coalition, Inc. Telephone ...

CORRECTIVE ACTION PLAN Name of Entity: High Valley Manor Apartments Audit Firm: SVA Certified Public Accountants, S.C. Audit Period: Year ended December 31, 2025 Corrective Action Plan Prepared by: Name: Dawn Melgares Position: Executive Director of San Luis Valley Housing Coalition, Inc. Telephone Number: 719-587-9807 1. 2025-001 Finding – Internal control over financial reporting a. Comments on findings and recommendations There is a lack of controls over financial reporting to ensure material misstatements are detected and corrected in a timely manner and the project relies on its auditors to assist in the preparation of the financial statements in accordance with generally accepted accounting principles. b. Actions taken or planned i. Management agent to review processes to ensure transactions are recorded in proper accounts. ii. Management agent will review all audit adjustments and create processes to perform annual account reconciliation of year end balances agree to supporting schedules. c. Anticipated completion date October 31, 2026

View Audit 413477

Finding 1238593 (2025-002)

Material Weakness 2025

Mtwy Health

MT

Reporting Internal Control / Segregation of Duties HUD Housing Programs

Management agrees with the finding. The Corporation experienced turnover in key personnel who were responsible for adherence to the requirements of the Regulatory Agreement, thus resulting in late submission of the annual audited financial statements and the annual budget by the required deadlines. ...

Management agrees with the finding. The Corporation experienced turnover in key personnel who were responsible for adherence to the requirements of the Regulatory Agreement, thus resulting in late submission of the annual audited financial statements and the annual budget by the required deadlines. Management has implemented additional levels of oversight and assigned appropriate personnel to oversee adherence to the requirements of the Regulatory Agreement. This finding has been remediated in 2026 through the timely filings of the annual audited consolidated financial statements for the year ended December 31, 2025, and the 2026 annual budget.

View Audit 413445

Finding 1238590 (2025-002)

Material Weakness 2025

Connections to Success

MO

Cash Management Reporting Significant Deficiency § 200.303

Type of Finding: Significant Deficiency in Internal Control Over Compliance – Cash Management and Reporting Recommendation: The Organization should formalize and consistently apply its review and approval controls over drawdown requests and grant reports. Management should review all submissions pri...

Type of Finding: Significant Deficiency in Internal Control Over Compliance – Cash Management and Reporting Recommendation: The Organization should formalize and consistently apply its review and approval controls over drawdown requests and grant reports. Management should review all submissions prior to filing and maintain documentation evidencing the review and approval performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This finding is a repeat of prior-year finding 2024-002. The Organization implemented its documented review and approval process over federal drawdown requests in September 2025. As noted in the finding, the two drawdown requests without documented review were submitted prior to that implementation, and the remaining drawdown requests tested included documented review and approval. Building on the corrective action plan submitted for fiscal year 2024, the Organization has taken the following corrective actions: ● Beginning in September 2025, the Organization implemented a documented two-level review and approval process for all federal drawdown requests. The preparer compiles the supporting documentation, and the Operations Director reviews the request and provides written approval prior to submission. ● Documented management review and approval has been extended to ETA-9130 financial reports, which are reviewed and approved by the Operations Director prior to filing. ● The Organization's Cash Management Policy was formally updated, effective March 3, 2026, as part of the corrective action plan submitted to and approved by the U.S. Department of Labor. The policy requires written management approval prior to submission of any drawdown request, documented management review of ETA-9130 financial reports prior to filing, and retention of all approval evidence in the electronic grant file, memorializing the drawdown review procedures in practice since September 2025. ● No drawdown request or financial report is submitted until the Operations Director's written approval has been received and saved to the electronic grant file, so evidence of review and approval is retained for every submission. ● The Operations Director will conduct quarterly internal reviews to ensure this process is being followed. The drawdown review and approval process has been in practice since September 2025, and the review and approval requirements for drawdown requests and financial reports were formally documented in policy effective March 3, 2026. These controls continue to be monitored on an ongoing basis to prevent recurrence. Name(s) of contact person(s) responsible for corrective action: Cory Finley, Operations Director, with oversight by Brandi Jahnke, Chief Executive Officer Planned completion date for corrective action plan: Drawdown review and approval implemented in practice as of September 2025; review and approval requirements formalized in written policy effective March 3, 2026. The Operations Director will conduct quarterly internal reviews on an ongoing basis. If the U.S. Department of Labor has questions regarding this plan, please call Brandi Jahnke at (816) 520-4404.

View Audit 413441

Finding 1238588 (2025-001)

Material Weakness 2025

City of Dayton

OH

Subrecipient Monitoring Reporting § 200.329

To ensure all CDBG quarterly reports are completed and submitted within the required 30 calendar days after the reporting period 2026.

View Audit 413438

Finding 1238586 (2025-002)

Material Weakness 2025

Lake County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2025-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Burzynski Thaddeus Contact Phone Number and Email Address: 219-755-3200, burzytx@lakecountyin.org Views of Responsible Officials: We concur wit...

FINDING 2025-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Burzynski Thaddeus Contact Phone Number and Email Address: 219-755-3200, burzytx@lakecountyin.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County filed each quarterly report with the federal government through the ARPA reporting portal every quarter and made sure it balanced. The County will develop and implement a proper system of internal controls and segregation of duties where a County employee verifies the work performed by the consultant. This will ensure accuracy and correctness of all quarterly P & E Reports. Anticipated Completion Date: December 31, 2026

View Audit 413437

Finding 1238585 (2025-005)

Material Weakness 2025

Anson & Madison Water District

ME

Reporting Internal Control / Segregation of Duties

Finding: Schedule of Expenditures of Federal Awards (SEFA) Preparation (2025-005) As part of our audit of the District’s SEFA, we assisted management in the preparation of the SEFA in accordance with Uniform Guidance. While our assistance in the preparation of the SEFA complies with Uniform Guidance...

Finding: Schedule of Expenditures of Federal Awards (SEFA) Preparation (2025-005) As part of our audit of the District’s SEFA, we assisted management in the preparation of the SEFA in accordance with Uniform Guidance. While our assistance in the preparation of the SEFA complies with Uniform Guidance, those standards also require that we report this material weakness in control over financial reporting to those with governance responsibilities. Name of contact person responsible for corrective action: Jack Ducharme, Treasurer Anticipated completion date: December 31, 2026 Corrective Action Plan: Management agrees with the finding and recommendation. The District willestablish procedures to identify and accumulate federal expenditures throughout the year and will implement a review process over the preparation of the SEFA prior to its submission for audit.

View Audit 413433

Finding 1238584 (2025-002)

Material Weakness 2025

St. Joseph's Health, Inc.

NJ

Procurement, Suspension & Debarment Reporting § 200.303 § 200.318 § 200.319 § 200.320 § 200.327

Corrective Action Plan for the Calendar Year Ended December 31, 2025 In response to the finding from the Federal Single Audit for the fiscal year ended December 31, 2025. Major Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing Number 21.027) (G2022-09) Finding: ...

Corrective Action Plan for the Calendar Year Ended December 31, 2025 In response to the finding from the Federal Single Audit for the fiscal year ended December 31, 2025. Major Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing Number 21.027) (G2022-09) Finding: 2025-002- Reporting and Procurement (Material Weakness and Material Non-Compliance) Management Response: Management will continue to strengthen its processes and internal controls to ensure that report of expenditures is reviewed by Finance prior to submission and only includes expenditures incurred in the period. In addition, Management will amend its procurement policy to ensure the policy includes the required regulations as outlined in the Code of Federal Regulations in relation to Federal Awards and that all relevant documentation will be retained. Christopher Caulfield, Assistant Vice President of Finance, will effectuate the corrective action plan, which will be completed by December 31, 2026. 973-754-2016

View Audit 413430

Finding 1238583 (2025-001)

Material Weakness 2025

St. Joseph's Health, Inc.

NJ

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.406

Corrective Action Plan for the Calendar Year Ended December 31, 2025 In response to the finding from the Federal Single Audit for the fiscal year ended December 31, 2025. Major Program: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters (Assistance Listing Number 97.036)...

Corrective Action Plan for the Calendar Year Ended December 31, 2025 In response to the finding from the Federal Single Audit for the fiscal year ended December 31, 2025. Major Program: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters (Assistance Listing Number 97.036) (4488DR-NJ 734668; 4488DR-NJ 734675; 4488DR-NJ 736923) Finding: 2025-001 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Material Weakness and Material Non-Compliance) Management Response: The System will strengthen its grant management and monitoring controls to ensure COVID 19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) (Disaster Grants) -funded expenditures are appropriately identified, tracked, and reconciled to insurance recoveries and other sources of disaster-related funding. Management will implement obligation-level tracking and periodic reconciliation procedures to identify applicable credits and potential duplication of benefits before submitting or retaining Federal reimbursement. The System will also formalize policies and procedures governing Disaster Grant administration, enhance communication among departments responsible for disaster-related funding, and provide training to personnel involved in grant management activities to support ongoing compliance with applicable Federal requirements. Christopher Caulfield, Assistant Vice President of Finance, will effectuate the corrective action plan, which is anticipated to be completed by December 31, 2026. caulfieldc@sjhmc.org 973-754-2016

View Audit 413430

Finding 1238542 (2025-006)

Material Weakness 2025

Central Community Transit

MN

Cash Management Material Weakness Reporting

UNIFORM GUIDANCE AUDIT REPORTING REQUIREMENTS Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01, MN-2023-045-00 Pass-Through Agency: Mi...

UNIFORM GUIDANCE AUDIT REPORTING REQUIREMENTS Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01, MN-2023-045-00 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: MN-2020-020-01, MN-2023-045-00 Award Period: Year Ended December 31, 2025 Compliance Requirement: Cash Management Type of Finding: Material Weakness in Internal Controls over Compliance Recommendation: The deadline for filing an audit report with the Federal Clearinghouse is 30 days after receiving the audit report or 9 months after year-end, whichever occurs first. It is recommended that prior to year-end, the operation board annually approve an audit schedule timeline. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Transit Board will annually approve a schedule and timeline prior to year-end. In addition, the Transit Board has hired new external auditors who will have sufficient resources to complete the audit by the September 30, 2027 deadline for the December 31, 2026, audit. Name of the contact person responsible for corrective action: Kathy Schultz, Executive Director Planned completion date for corrective action plan: June 30, 2027

View Audit 413420

Finding 1238541 (2025-005)

Material Weakness 2025

Central Community Transit

MN

Cash Management Reporting Significant Deficiency § 200.303

INTERNAL CONTROLS OVER CASH MANAGEMENT Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Department of T...

INTERNAL CONTROLS OVER CASH MANAGEMENT Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: MN-2020-020-01, MN-2023-045-00 Award Period: Year Ended December 31, 2025 Compliance Requirement: Cash Management Type of Finding: Significant Deficiency in Internal Controls over Compliance Recommendation: It is recommended the Transit Board designate qualified personnel for conducting the quarterly reporting review. The review should be performed and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Transit Board will continue to evaluate their internal staff capacity to determine if an internal control policy over cash management and other areas is beneficial. Name of the contact person responsible for corrective action: Kathy Schultz, Executive Director Planned completion date for corrective action plan: June 30, 2027

View Audit 413420

Finding 1238534 (2025-001)

Material Weakness 2025

Dauphin County Economic Development Corporation

PA

Reporting Program Income Internal Control / Segregation of Duties

Finding 2025-001 Reporting Community Development Block Grant - Entitlement Grant/Special Purpose Cluster (ALN 14.218) Corrective Action: Management agrees with the finding and is implementing procedures to correct it. Due to a large number of turnover throughout the last year and a half, internal co...

Finding 2025-001 Reporting Community Development Block Grant - Entitlement Grant/Special Purpose Cluster (ALN 14.218) Corrective Action: Management agrees with the finding and is implementing procedures to correct it. Due to a large number of turnover throughout the last year and a half, internal controls procedures did not operate as designed and led to this finding. The Corporation’s staffing has since stabilized, and internal control procedures have been restored to ensure compliance with the Reporting requirements. Contact Person: Vincent Paese, Interim Executive Director Date for Completion: September 30, 2026

View Audit 413418

Finding 1238524 (2025-001)

Material Weakness 2025

Georgetown Housing Authority

SC

HUD Housing Programs Eligibility Reporting

Corrective Action Plan Section III - Federal Award Findings and Questioned Costs Finding 2025-001 Name of Contact Person: Alissa Collington, Executive Director Corrective Action:Mangement will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediat...

Corrective Action Plan Section III - Federal Award Findings and Questioned Costs Finding 2025-001 Name of Contact Person: Alissa Collington, Executive Director Corrective Action:Mangement will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 413405

Finding 1238521 (2025-002)

Material Weakness 2025

City of Richmond

IN

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.339

FINDING 2025-002 Finding Subject: Economic Development Cluster - Reporting Contact Person Responsible for Corrective Action: Tracy McGinnis Contact Phone Number and Email Address: tmcginnis@richmondindiana.gov 765-983-7222 Views of Responsible Officials: We concur with the finding. Description of Co...

FINDING 2025-002 Finding Subject: Economic Development Cluster - Reporting Contact Person Responsible for Corrective Action: Tracy McGinnis Contact Phone Number and Email Address: tmcginnis@richmondindiana.gov 765-983-7222 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure that the preparation and review internal controls process has been changed will be followed and thoroughly documented to detect and prevent material misstatements to the Revolving Loan Fund (RLF) reports. Anticipated Completion Date: The Controller and Deputy Controller and will review all current and past due reports and uploads to the appropriate site. The corrective action will take place immediately (Sept 2026). Note: the monthly reports are completed with each monthly receipts and closeouts and future reporting of the ED-209 will be processed and uploaded by the Deputy Controller bi-annually.

View Audit 413403

Corrective Action Plans

Filters