Corrective Action Plans

Finding 1236013 (2025-001)

Material Weakness 2025

WY

Reporting Material Weakness

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Wyoming Federal Emergency Management Assistance Listing Number: 97.036 Program Name: Disaster Grants – Public Assistance Finding Summary: The Cooperative does not have an internal control system designed to provide fo...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Wyoming Federal Emergency Management Assistance Listing Number: 97.036 Program Name: Disaster Grants – Public Assistance Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards (the schedule) being audited. We requested our auditors to assist with the preparation of the schedule and the accompanying notes to the schedule. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule of federal expenditures of federal awards and the accompanying notes to the schedule. We requested that our auditors, Eide Bailly, LLP, prepare the schedule and accompanying notes. Accounting and engineering staff participated in multiple meetings with Eide Bailly, LLC during the preparation of the schedule. Management completed a review of the Cost Summary and Schedule prepared by Eide Bailly, LLP in September 2026. Responsible Individuals: Ryan Gross, VP of Accounting and Finance, and Karri Blasi, Controller Anticipated Completion Date: September 2026

View Audit 411616

Finding 1236012 (2025-001)

Material Weakness 2025

Catholic Family Services D/b/a Catholic Charities Diocese of Kalamazoo

MI

Reporting

We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission.

View Audit 411615

Finding 1236007 (2025-001)

Material Weakness 2025

North Central Community Action Agencies, Inc.

IN

Reporting Matching / Level of Effort / Earmarking

Action Taken: Another factor that contributed to the high average cost per home was that after IHCDA’s field monitor’s reports of October 2024 and April 2025, it was discovered all the homes were unacceptable and had to have reworks with no additional funding. To strengthen procedures of monitoring ...

Action Taken: Another factor that contributed to the high average cost per home was that after IHCDA’s field monitor’s reports of October 2024 and April 2025, it was discovered all the homes were unacceptable and had to have reworks with no additional funding. To strengthen procedures of monitoring average cost per unit the Waplink computer program will assist with information regarding this issue on the Job Expense Report. Procedures will be followed to insure the necessary information for the job expense report be in place at the end of each month to monitor the ACPU. The State has access to this report.

View Audit 411613

Finding 1235995 (2025-002)

Material Weakness 2025

Governor Wentworh Regional School District

NH

Cash Management Reporting Internal Control / Segregation of Duties

A new Food Service Director was hired 9/14/26. This individual will met with the Business Administrator on a monthly basis to ensure meal counts in the Mosaic system reconcile to the reimbursement requested. Variances will be addressed and corrected monthly. Any variances identified during the recon...

A new Food Service Director was hired 9/14/26. This individual will met with the Business Administrator on a monthly basis to ensure meal counts in the Mosaic system reconcile to the reimbursement requested. Variances will be addressed and corrected monthly. Any variances identified during the reconciliation will be investigated and corrected.

View Audit 411601

Finding 1235987 (2025-005)

Material Weakness 2025

Cooperative Development Institute Inc.

MA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.327 § 200.329

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2025-005 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants – Assistance Listing No. 14.251 Recommendation: We recommend the Organization implement a formal reporting calendar and review control process to track due dates,...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2025-005 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants – Assistance Listing No. 14.251 Recommendation: We recommend the Organization implement a formal reporting calendar and review control process to track due dates, ensure timely submission, and retain documentation of report filings in accordance with federal requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a formal reporting calendar and enhanced its review procedures to track filing deadlines, support timely submission of required reports, and retain documentation of filings in accordance with federal requirements. Name(s) of the contact person(s) responsible for corrective action: David Court, Resource Development Director Planned completion date for corrective action plan: June 30, 2026

View Audit 411579

Finding 1235963 (2025-002)

Material Weakness 2025

Jewish Family Services of Washtenaw County, Inc.

MI

Reporting HUD Housing Programs

Finding: 2025-002 - Significant Deficiency in Internal Control over Preparation of the SEFA Contact Person: Leon Karnovsky, Chief Financial Officer leonk@jfsannarbor.org Explanation and Specific Reasons for Disagreement with the Audit Finding or that Corrective Action is not Required: No disagreemen...

Finding: 2025-002 - Significant Deficiency in Internal Control over Preparation of the SEFA Contact Person: Leon Karnovsky, Chief Financial Officer leonk@jfsannarbor.org Explanation and Specific Reasons for Disagreement with the Audit Finding or that Corrective Action is not Required: No disagreement Corrective Action Taken/Planned: Management acknowledges the importance of accurate and complete SEFA reporting. The Organization has already taken corrective action to address the identified deficiency and has integrated steps to enhance its internal review procedures. Anticipated Completion Date: Corrective action was completed in July 2026.

View Audit 411568

Finding 1235960 (2025-001)

Material Weakness 2025

Jewish Family Services of Washtenaw County, Inc.

MI

Reporting Cash Management Material Weakness

Finding: 2025-001 - Material Weakness in Internal Control over Financial Reporting Contact Person: Leon Karnovsky, Chief Financial Officer leonk@jfsannarbor.org Explanation and Specific Reasons for Disagreement with the Audit Finding or that Corrective Action is not Required: No disagreement Correct...

Finding: 2025-001 - Material Weakness in Internal Control over Financial Reporting Contact Person: Leon Karnovsky, Chief Financial Officer leonk@jfsannarbor.org Explanation and Specific Reasons for Disagreement with the Audit Finding or that Corrective Action is not Required: No disagreement Corrective Action Taken/Planned: Management acknowledges the importance of accurate and complete financial reporting. The Organization has already taken corrective action to address the identified deficiency and has integrated steps to enhance its internal review procedures. Anticipated Completion Date: Corrective action was completed in July 2026.

View Audit 411568

Finding 1235954 (2025-002)

Material Weakness 2025

Quinault Housing Authority

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management Response Quinault Housing Authority agrees with the finding and will strengthen its internal controls and procedures over the annual audit and federal reporting process to ensure that future Single Audit reporting packages are completed and submitted within the timeframes required by the ...

Management Response Quinault Housing Authority agrees with the finding and will strengthen its internal controls and procedures over the annual audit and federal reporting process to ensure that future Single Audit reporting packages are completed and submitted within the timeframes required by the Uniform Guidance. Management will establish an annual audit and reporting timeline that identifies key deadlines and responsibilities for the preparation of financial records, schedules, supporting documentation, completion of the audit, and submission of the Single Audit reporting package to the Federal Audit Clearinghouse. The timeline will include internal target dates sufficiently in advance of the federal filing deadline to allow adequate time to resolve outstanding audit matters and complete the required reporting. Management will monitor the status of the audit throughout the process and will periodically communicate with the independent auditor regarding outstanding information, anticipated completion dates, and any matters that could delay issuance of the audit report. Responsibility for monitoring the federal filing deadline and confirming submission of the completed reporting package will be specifically assigned to designated personnel. These procedures are intended to provide greater oversight of the annual audit process and ensure that the Authority's Single Audit is completed and submitted timely in future years. Anticipated Completion Date September 17, 2026 Responsible Party Mariah Ralston

View Audit 411563

Finding 1235944 (2025-001)

Material Weakness 2025

Housing Authority of the City of La Joya

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Financial department in conjunction with public housing will migrate aged tenant recds currently kept in Excel Format to the Lindsey HA Software System. This will ensure accurate records are kept and the solve the reported deficiency.

View Audit 411545

Finding 1235926 (2025-007)

Material Weakness 2025

Municipality of Gurabo

PR

HUD Housing Programs Reporting

Late HUD Financial Reporting for the Housing Choice Voucher Program Management position. Management concurs that the audited fiscal year 2025 financial information was not submitted within the HUD deadline. Management response. The revised finding cites 24 CFR 5.801. The applicable PHA unaudited fin...

Late HUD Financial Reporting for the Housing Choice Voucher Program Management position. Management concurs that the audited fiscal year 2025 financial information was not submitted within the HUD deadline. Management response. The revised finding cites 24 CFR 5.801. The applicable PHA unaudited financial information is due 60 days after fiscal year-end and audited financial information is due nine months after fiscal year-end, subject to applicable HUD instructions or authorized extensions, in the electronic format specified by HUD. Management accepts the late-reporting condition. The response addresses its repeated nature and separates the Housing Choice Voucher reporting calendar from the broader FAC submission. Continuity with Finding 2024-003. The FY 2024 CAP committed to improved external and internal control procedures for FY 2025 reporting, with a March 31, 2026 completion target. The FY 2025 HUD finding confirms that the required audited submission was not completed timely. Management continues that commitment with a separate HUD calendar, documented staff handover, backup access, training, reconciliations, and weekly review. The October 31, 2026 date is a recovery target for the overdue submission, not evidence of compliance with the prior target or an authorized extension. Finance will retain the original target and document partial implementation and the personnel and accounting-process issues reported in the finding. The revised finding reports no questioned costs. Management will retain HUD submission receipts and any written extension approval as evidence of reporting status; the absence of questioned costs does not resolve the timeliness deficiency. Corrective Action 1. Designate a Housing Choice Voucher financial-reporting coordinator and backup, with the Director of Finance retaining accountability for the submission and reconciliation to municipal records. 2. Prepare a FASS-PH or successor-system calendar covering the unaudited and audited submissions, HUD review periods, resubmissions, and retained acceptance evidence. Track due dates independently from the FAC calendar. 3. Reconcile Housing Choice Voucher trial balances, bank accounts, HAP activity, administrative fees, portability, accounts payable, receivables, deferred inflows, interfund activity, SEFA expenditures, and Financial Data Schedule line items before submission. 4. Determine and document the status of the fiscal year 2026 unaudited submission. If it was not accepted by HUD, complete the submission or obtain written HUD instructions immediately and retain the resulting correspondence. 5. Submit the fiscal year 2025 audited information promptly after final audit issuance and retain the electronic confirmation, rejection or validation reports, corrections, and final acceptance. 6. Perform an independent supervisory comparison of the final HUD submission to the audited program schedules and resolve all differences. 7. By September 30, 2026, document the reporting coordinator’s handover, backup access, submission instructions, and training. Finance will review readiness weekly until the overdue audited submission is completed. Staff turnover or a change in service provider will not suspend reporting responsibility. Implementation Milestones Required Action Owner Completion Evidence Target Date Appoint reporting coordinator and approve HUD calendar. Federal Programs Director Designation memorandum and reporting calendar Sep. 30, 2026 Document FY 2026 unaudited submission status and cure any exception. Federal Programs Director HUD confirmation or correspondence Oct. 15, 2026 Submit FY 2025 audited information after audit issuance. Federal Programs Director HUD validation and acceptance evidence Oct. 31, 2026 or earlier Reconcile and submit FY 2026 audited information timely. Federal Programs Director Signed reconciliation and HUD acceptance Mar. 31, 2027 Responsible official. Amarilys Vázquez, Director of Federal Programs, in coordination with the Department of Finance Anticipated completion. October 31, 2026 is an internal recovery target for the overdue fiscal year 2025 audited submission, with submission promptly upon issuance if sooner. It does not extend the HUD deadline. Fiscal year 2026 audited information is due March 31, 2027. Any overdue unaudited information requires immediate action; the October status-review date is not an extension. Evidence of completion. HUD acceptance evidence is retained for the fiscal year 2025 audited submission; fiscal year 2026 unaudited status is documented and any exception is resolved; the audited Financial Data Schedule agrees to the audited program records; and the next audited submission is accepted by HUD within nine months after fiscal year-end.

View Audit 411534

Finding 1235925 (2025-006)

Material Weakness 2025

Municipality of Gurabo

PR

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Late Submission of the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse Management position. Management concurs that the fiscal year 2025 submission was not made by the deadline established in 2 CFR 200.512(a). Management response. The revised finding correctly identifie...

Late Submission of the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse Management position. Management concurs that the fiscal year 2025 submission was not made by the deadline established in 2 CFR 200.512(a). Management response. The revised finding correctly identifies this as an entity-wide Single Audit reporting matter covering all Federal agencies included in the SEFA, states the March 31, 2026 deadline, and reports no questioned costs. Management accepts the late-filing condition and will submit the fiscal year 2025 package promptly after issuance. The reporting calendar and actions below address the recurring causes reflected in the prior-year findings. The recovery target is not an extension of the regulatory deadline. Continuity with Finding 2024-002. The FY 2024 CAP committed to improved external and internal control procedures to support FY 2025 Single Audit reporting, with a March 31, 2026 completion target. The recurring FY 2025 finding demonstrates that timely submission was not achieved under that commitment. Management retains the original commitment in its status record. The October 31, 2026 recovery target and the FY 2026 reporting milestones strengthen that earlier action through named roles, a detailed calendar, weekly readiness reviews, and retained submission evidence; they do not replace or extend the missed deadline. Finance will document work actually performed under the prior plan and why it did not result in timely submission. Corrective Action 1. Designate the Auditee Certifying Official, backup official, submission editor, and audit liaison. Confirm active Login.gov access and Federal Audit Clearinghouse roles before the reporting deadline. 2. Maintain a master Single Audit calendar using the earlier of 30 calendar days after receipt of the auditors’ reports or nine months after fiscal year-end. Include internal deadlines for closing, SEFA, notes, draft statements, legal review, audit fieldwork, management responses, package assembly, certification, and submission. 3. Use a completion checklist to verify that the PDF contains the financial statements, SEFA and notes, summary schedule of prior audit findings, auditors' reports, and corrective action plan; that the SF-SAC workbooks agree to the reporting package; and that the public PDF excludes PII. 4. Submit the fiscal year 2025 reporting package promptly after final issuance, retain both certifications and the FAC acceptance record, and distribute the package to each pass-through entity as required. 5. Escalate missed internal milestones monthly to the Mayor. A delay by one workstream will trigger a documented recovery schedule rather than postponement of the overall process. 6. Maintain a weekly readiness checklist until the overdue FY 2025 package is accepted. File promptly upon receipt of the issued reports, even if a finding remains disputed or an ASR limitation remains unresolved. Carry the auditors’ findings and questioned costs as issued; include management’s response separately and preserve subsequent agency correspondence. Implementation Milestones Required Action Owner Completion Evidence Target Date Confirm FAC roles, access, and submission checklist. Finance Director Access roster and completed readiness checklist Sep. 30, 2026 Submit FY 2025 package after final report issuance. Auditee Certifying Official FAC acceptance and certification records Oct. 31, 2026 or earlier Approve FY 2026 Single Audit calendar and PBC schedule. Finance Director Approved calendar and status tracker Oct. 15, 2026 Complete FY 2026 submission by regulatory deadline. Auditee Certifying Official FAC acceptance dated no later than deadline Mar. 31, 2027 Responsible official. Héctor Rubén Caraballo Díaz, Director of Finance Anticipated completion. October 31, 2026 is the internal recovery target for the overdue fiscal year 2025 submission; submit promptly upon issuance and earlier whenever possible. This target is not an extension of the March 31, 2026 regulatory deadline. For fiscal year 2026, submit within 30 days after receipt of the reports or by March 31, 2027, whichever occurs first. Evidence of completion. The fiscal year 2025 package is accepted by the FAC; the SF-SAC agrees to the reporting package; certifications and distribution evidence are retained; and the fiscal year 2026 submission is completed within the period required by 2 CFR 200.512(a).

View Audit 411534

Finding 1235908 (2025-003)

Material Weakness 2025

Wyoming Independent Living Rehabilitation, Inc.

WY

Reporting

Responsible Individuals: Chief Financial Officer Corrective Action Plan: The Organization will ensure the September 30, 2026 single audit report and DCF are filed on time. Anticipated Completion Date: September 30, 2026

View Audit 411530

Finding 1235907 (2025-001)

Material Weakness 2025

Wyoming Independent Living Rehabilitation, Inc.

WY

Reporting

Responsible Individuals: Chief Financial Officer Corrective Action Plan: It is more cost effective for the Organization to hire Ketel Thorstenson, LLP, a public accounting firm, to prepare the full disclosure financial statements as a part of the annual audit process. Management of the Organization ...

Responsible Individuals: Chief Financial Officer Corrective Action Plan: It is more cost effective for the Organization to hire Ketel Thorstenson, LLP, a public accounting firm, to prepare the full disclosure financial statements as a part of the annual audit process. Management of the Organization has reviewed the financial statements and schedule of expenditures of federal awards prepared by Ketel Thorstenson, LLP. The financial statements and SEFA have been compared and reconciled to the internal records maintained by the Organization. Management and the board of directors has been given adequate opportunity to ask questions regarding the financial statements and note disclosures and have received sufficient responses from the auditors prior to final publication of the audited financial statements and SEFA. Management is satisfied that appropriate actions have been taken to allow them to take responsibility for the financial statements. Anticipated Completion Date: Ongoing

View Audit 411530

Finding 1235906 (2025-002)

Material Weakness 2025

FINGER LAKES IPA, INC.

NY

Reporting

Management intends to amend the reports to accurately reflect the Federal financial information, if permissible. Additionally, management is in process of implementing an additional review procedure to be performed by a member of the finance department to ensure accurate and timely reporting of futu...

Management intends to amend the reports to accurately reflect the Federal financial information, if permissible. Additionally, management is in process of implementing an additional review procedure to be performed by a member of the finance department to ensure accurate and timely reporting of future federal reporting submissions.

View Audit 411526

Finding 1235902 (2025-002)

Material Weakness 2025

Washington Tourism Alliance

WA

Subrecipient Monitoring Reporting Significant Deficiency

FINDING 2025-002 – Reporting; Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance. Responsible Person: Mike Moe, Director of Strategic Partnership and Tourism Development Corrective Action: SWT has established a procedure requiring documented evidence of the orig...

FINDING 2025-002 – Reporting; Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance. Responsible Person: Mike Moe, Director of Strategic Partnership and Tourism Development Corrective Action: SWT has established a procedure requiring documented evidence of the original submission date to be retained for all future grant reports subject to reporting deadlines, including evidence generated by the applicable grant-management system. Anticipated Completion Date: January 1, 2026 (implemented) Federal regulations and grant and contract conditions require that applicable reports be filed timely. State of Washington Tourism did not submit three quarterly performance reports in accordance with award agreement timeframe. Upon timely initial filing of the quarterly reports, we were asked to make belated adjustments to expense reimbursements. The A19 invoice reports the submission date as the date of final acceptance. We were previously able to screenshot the initial submission dates in the Commerce Contract Management System, but have since lost access to the system as the grant program ended 12/31/2025. The Washington Department of Commerce did not deem our submissions as late, but were unable to provide a blanket statement of timeliness, or provide proof of the initial submission date. The Destination Planning Grant Program has ended, so we will not be required to submit quarterly reports going forward. If future grant programs require timely report submissions, the Director of Strategic Partnership and Tourism Development will save documented support of the initial submission date. Mike Moe Director of Strategic Partnership and Tourism Development mike@stateofwatourism.com

View Audit 411515

Finding 1235897 (2025-001)

Material Weakness 2025

Catholic Charities Corporation

OH

Reporting § 200.512

Finding 2025-001 Submission of Reporting Package Criteria: 2 CFR 200.512(a)(1) states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whiche...

Finding 2025-001 Submission of Reporting Package Criteria: 2 CFR 200.512(a)(1) states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier). Condition: The Organizations did not timely submit the Single Audit Reporting Packages for the year ended December 31, 2024. Cause: Due to delays in the audit process, the December 31, 2024 audit was not completed until after the submission deadline. Effect: The Organizations could miss out on grant opportunities. Recommendation: We recommend ensuring the accounting records are prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form be completed in a timely manner. Corrective actions taken or planned: Management has developed and executed a comprehensive corrective action plan, including the implementation of controls and procedures around the period-end closing process. This will ensure that all necessary adjustments and reconciliations are completed and reviewed prior to the year-end audit fieldwork. Additionally, management will provide training for finance and accounting staff to emphasize the importance of accuracy and timely financial reporting. Name of contract person responsible for corrective action: Brian Gillette, Chief Financial Officer Anticipated completion date: December 31, 2026

View Audit 411505

Finding 1235869 (2025-101)

Material Weakness 2025

School District of Borough of Bristol

PA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

School District Response: (Corrective Action) The District continually evaluates its internal staffing structure and segregation of duties to determine the cost-benefit of additional personnel. The Board of Directors has determined that the cost of additional staffing is not feasible at this time. A...

School District Response: (Corrective Action) The District continually evaluates its internal staffing structure and segregation of duties to determine the cost-benefit of additional personnel. The Board of Directors has determined that the cost of additional staffing is not feasible at this time. As compensating controls over federal program activity, the following procedures will be maintained and enhanced: 1. Management will provide monthly financial reports, accounts payable listings, and supporting documentation to the Board of Directors for review and approval. 2. Management will perform ongoing monitoring of federal program expenditures and related cash disbursement transactions to identify errors, irregularities, or noncompliance on a timely basis. 3. To the extent practical, responsibilities for authorization, recordkeeping, custody of assets, and reconciliation of federal program transactions will be distributed among available personnel. 4. The Board and management will annually reassess the assignment of duties and the cost-benefit of additional staffing to strengthen segregation of duties over federal programs. Anticipated Completion Date: The compensating control procedures are ongoing. Responsible Person for the Corrective Action: Christopher McHugh, Business Manager

View Audit 411503

Finding 1235866 (2025-003)

Material Weakness 2025

City of Spearfish

SD

Reporting

2025-003 FINDING: Schedule of Expenditures of Federal Awards (SEFA) Adjustments Responsible Officials: Michelle DeNeui, Finance Officer Corrective Action Plan: Management will implement a year-end SEFA preparation and review process using the accrual basis of accounting. The process will include rev...

2025-003 FINDING: Schedule of Expenditures of Federal Awards (SEFA) Adjustments Responsible Officials: Michelle DeNeui, Finance Officer Corrective Action Plan: Management will implement a year-end SEFA preparation and review process using the accrual basis of accounting. The process will include reviewing grant expenditures by the period incurred; reconciling SEFA amounts to the general ledger, grant reimbursement requests, and subsequent-year reimbursements; identifying and excluding prior-year expenditures unless allowed by grant terms; including currentyear expenditures reimbursed after year-end; and documenting review and approval before audit fieldwork. Anticipated Completion Date: Ongoing

View Audit 411501

Finding 1235852 (2025-002)

Material Weakness 2025

South Lane School District No 45j3

OR

Cash Management Reporting School Nutrition Programs § 200.302 § 200.328

Plan of Action: The District will strengthen internal controls over the preparation, review, submission, and retention of monthly child nutrition reimbursement claims. Recent staffing changes within the Food Services Department will support more efficient and consistent monitoring of claims. The Dis...

Plan of Action: The District will strengthen internal controls over the preparation, review, submission, and retention of monthly child nutrition reimbursement claims. Recent staffing changes within the Food Services Department will support more efficient and consistent monitoring of claims. The District will provide training to employees responsible for meal count reporting and reimbursement claims, establish a documented review process prior to claim submission, and implement procedures to ensure that all required supporting documentation is maintained and readily available for audit. 1.The Food Service Supervisor will provide training to all staff responsible for meal counting, meal count reconciliation, claim preparation, and claim submission. 2.The Food Services Supervisor or designated reviewer will independently review each monthly reimbursement claim before submission to the state reporting system. 3.Food service staff will reconcile daily meal counts and differences will be investigated and resolved before the claim is submitted. Responsible Party: Food Services Supervisor Timeline for Implementation: Within 60 days: Implement review and reconciliation procedures Ongoing: Monthly reconciliations and periodic staff training Monitoring: Documentation of the following information will be kept to ensure compliance: Montly reconciliations Staff Training Written claim procedures Copies of submitted claims

View Audit 411483

Finding 1235847 (2025-004)

Material Weakness 2025

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512

Condition The data collection form and reporting package for the year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse within the timeframe required by the Uniform Guidance. Corporation response The Corporation agrees with the findings. Corrective Action Plan The Corporatio...

Condition The data collection form and reporting package for the year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse within the timeframe required by the Uniform Guidance. Corporation response The Corporation agrees with the findings. Corrective Action Plan The Corporation will take the following corrective actions: • Financial Close Acceleration – The Corporation is aligning its accounting closing expectations for the issuance of its financial statements according to the Secretary of the Department of Treasury deadlines. Therefore, the accounting close processes are being improved to be completed by September of each fiscal year and to issue the Single Audit on or before March 31 of the following fiscal year, nine months after each year end. • Compliance Calendar Implementation – Develop a formal compliance calendar to close the accounting books by September 30 and issue the financial statements by March 31. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated completion date March 31, 2027

View Audit 411475

Finding 1235840 (2025-002)

Material Weakness 2025

Town of Wayland

MA

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Audit Finding Reference: 2025-002 Planned Corrective Action: The Town of Wayland Purchasing Office will update the Policy and Procedures Guide For Federal Grants to include the Audit Finding 2025-002. Planned Implementation Date of Corrective Action: The Corrective Action will be implemented prior t...

Audit Finding Reference: 2025-002 Planned Corrective Action: The Town of Wayland Purchasing Office will update the Policy and Procedures Guide For Federal Grants to include the Audit Finding 2025-002. Planned Implementation Date of Corrective Action: The Corrective Action will be implemented prior to December 31, 2026 as the Town is currently in the process of hiring the vacancy. Person Responsible for Corrective Action: Town Managers Office- Assistant Town Manager, Town Manager-Michael McCall __Brian Keveny- Finance Director__

View Audit 411445

Finding 1235839 (2025-001)

Material Weakness 2025

Town of Wayland

MA

Cash Management Reporting School Nutrition Programs § 200.303

Audit Finding Reference: 2025-001 Food Services Planned Corrective Action: At the close of each month, a secondary reviewer will verify the monthly reimbursement claim before the Food Service Director submits it through the secure DESE portal. Planned Implementation Date of Corrective Action: Septem...

Audit Finding Reference: 2025-001 Food Services Planned Corrective Action: At the close of each month, a secondary reviewer will verify the monthly reimbursement claim before the Food Service Director submits it through the secure DESE portal. Planned Implementation Date of Corrective Action: September 2026 (first claiming month of new fiscal year) Persons Responsible for Corrective Action: Bonita Chen, Food Services Director Kirsteen Patterson, Director of Finance and Operations

View Audit 411445

Finding 1235745 (2025-001)

Material Weakness 2025

Town of Bedford

NH

Internal Control / Segregation of Duties Reporting Significant Deficiency

Corrective Action Plan The Town has established and maintains effective internal controls over compliance with federal requirements that have a direct and material effect on federal programs. To accomplish this, the Town has implemented the practice of dual control for federal grant expenditure repo...

Corrective Action Plan The Town has established and maintains effective internal controls over compliance with federal requirements that have a direct and material effect on federal programs. To accomplish this, the Town has implemented the practice of dual control for federal grant expenditure reporting. One individual will prepare the expenditure report, while a separate, knowledgeable individual will review the report before it is submitted. For our ARPA expenditure report ending on 3/31/26, the Finance Director prepared the report and the Town Manager approved it. Name of Contact and Completion Date Matt Mannino Finance Director 603-792-1313 mmannino@bedfordnh.gov Implementation Date: October 31, 2025

View Audit 411428

Finding 1235744 (2025-002)

Material Weakness 2025

MACDONALD CENTER

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Management agrees with the finding and will enhance existing reporting procedures to require documented evidence of review and approval for reports submitted to grantors. Macdonald Center dba Maybelle Center will retain documentation of supervisory review and approval as part of its grant compliance...

Management agrees with the finding and will enhance existing reporting procedures to require documented evidence of review and approval for reports submitted to grantors. Macdonald Center dba Maybelle Center will retain documentation of supervisory review and approval as part of its grant compliance files going forward.

View Audit 411420

Finding 1235688 (2025-021)

Material Weakness 2025

State of Montana

MT

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Inadequate Control Over Federal Reporting - UI - DLI - The Montana Department of Labor and Industry resolved the control deficiencies related to the Employment and Training Administration (ETA) Forms 191, 9050, and 9052 through the modernization of the Unemployment Insurance system, which replaced t...

Inadequate Control Over Federal Reporting - UI - DLI - The Montana Department of Labor and Industry resolved the control deficiencies related to the Employment and Training Administration (ETA) Forms 191, 9050, and 9052 through the modernization of the Unemployment Insurance system, which replaced the Montana Integrated System to Improve Customer Service (MISTICS) with the Montana Unemployment Services Environment (MUSE). The new MUSE system became operational in October 2023, after the July through September 2023 reporting period covered by the finding. The department has also updated its procedures to ensure supervisory reviews and approvals are consistently documented and retained. Approval emails are now saved in monthly electronic shared files. Centralized retention in these shared files provides access to authorized staff, supports reported data, and reduces the risk of documentation being unavailable due to staff turnover or loss of individual records. Responsible Party - Robin Graham, Central Services Division Administrator, Montana Department of Labor and Industry Target Implementation Date - 12/31/2026

View Audit 411404

Corrective Action Plans

Filters