Corrective Action Plans

Finding 1227720 (2025-002)

Material Weakness 2025

NH

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

Audit Finding Reference: 2025-002 Improve Controls Over Reporting Planned Corrective Action: Director of Operations & Impact created an 18-month reporting deliverables schedule and is reviewed quarterly on 9/22/25. The schedule of reporting deliverables has been added to a dedicated calendar in Shar...

Audit Finding Reference: 2025-002 Improve Controls Over Reporting Planned Corrective Action: Director of Operations & Impact created an 18-month reporting deliverables schedule and is reviewed quarterly on 9/22/25. The schedule of reporting deliverables has been added to a dedicated calendar in SharePoint, shared with the President and programs team staff, and a series of reminders and notifications are integrated into the system. The system itself will be reviewed every six months going forward to address any technological issues and make recommendations for improved functionality. Planned Implementation Date of Corrective Action: 9/22/25 Person Responsible for Corrective Action: Director of Operations & Impact

View Audit 409698

Finding 1227713 (2025-005)

Material Weakness 2025

CITY OF KING COVE

AK

Reporting Subrecipient Monitoring Significant Deficiency § 200.1 § 200.329

Finding 2025-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Amber Jusefowytsch / Kim Newman / Anna Simmons Corrective Action Plan: A calendar of required reporting dates will be created with a one-month reminder to all involved parties to mitigate last minut...

Finding 2025-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Amber Jusefowytsch / Kim Newman / Anna Simmons Corrective Action Plan: A calendar of required reporting dates will be created with a one-month reminder to all involved parties to mitigate last minute issues with reporting compliance. Proposed Completion Date: This finding and corrective action plan have been reached near the end of FY26, the calendar will be implemented by December 31st, 2026 but we anticipate a similar finding for FY26.

View Audit 409678

Finding 1227712 (2025-004)

Material Weakness 2025

CITY OF KING COVE

AK

Reporting Material Weakness § 200.512

Finding 2025-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Amber Jusefowytsch / Kim Newman / Anna Simmons Corrective Action Plan: A calendar of required reporting dates will be created with a one-month reminder to all involved parties to mitigate last minut...

Finding 2025-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Amber Jusefowytsch / Kim Newman / Anna Simmons Corrective Action Plan: A calendar of required reporting dates will be created with a one-month reminder to all involved parties to mitigate last minute issues with reporting compliance. Proposed Completion Date: This finding and corrective action plan have been reached near the end of FY26, the calendar will be implemented by December 31st, 2026 but we anticipate a similar finding for FY26.

View Audit 409678

Finding 1227711 (2025-002)

Material Weakness 2025

Adjoin

CA

Cash Management Reporting Internal Control / Segregation of Duties

2. Current Year Findings 2025-002 e. Program Name: Supportive Services for Veterans Families: CFDA 64.033 f. Criteria: Failure to comply with the grant agreement’s terms and applicable regulations: The Organization did not comply with grant compliance requirements related to timeliness of submitting...

2. Current Year Findings 2025-002 e. Program Name: Supportive Services for Veterans Families: CFDA 64.033 f. Criteria: Failure to comply with the grant agreement’s terms and applicable regulations: The Organization did not comply with grant compliance requirements related to timeliness of submitting reports to funding agencies. g. Condition: During our audit, JGD noted that there was 1 out of 5 reports submitted outside of defined due dates. The delayed reporting, if uncorrected, might result in delays in the review and approval process on claim reimbursement and ability to make informed decisions about the future requirements on grant funding. h. Response: Management acknowledges the finding. During the audit period, staffing transitions within the accounting department affected the timing of the monthly financial close process, which contributed to one required report being submitted after the established deadline. To address this matter, the organization has filled the Accounting Manager position and added a Senior Accountant to strengthen the overall accounting capacity and improve the timeliness of financial reporting. Management has also established a targeted 20-day monthly close process and enhanced monitoring of reporting deadlines to support timely submission of grant reports and continued compliance with funding requirements.

View Audit 409675

Finding 1227689 (2025-002)

Material Weakness 2025

Kewaunee County, Wisconsin

WI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

Finding No. Corrective Action Plan 2025-002 Uniform Grant Guidance Implementation Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evalua...

Finding No. Corrective Action Plan 2025-002 Uniform Grant Guidance Implementation Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Action Planned/taken in response to the finding: Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: • Evaluate existing policy and procedures for needed revisions • Document revisions to policy and procedures as necessary • Communicate any new policies to employees responsible for awards • Identify awards covered by the Uniform Guidance • Set and document a schedule for periodic review and revision Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the Uniform Guidance. Progress continues into 2025. The Finance Director will continue to coordinate and provide assistance and guidance to departments receiving grants subject to the Uniform Guidance. Names(s) of the contact person(s) responsible for corrective action: Paul Kunesh Planned completion date for corrective action: December 31, 2026

View Audit 409659

Finding 1227629 (2025-003)

Material Weakness 2025

Kewaunee County, Wisconsin

WI

Cash Management Reporting Significant Deficiency

Finding No. Corrective Action Plan 2025-003 Review of Claim Forms and Expenditure Reconciliation Recommendation: We recommend that there is an appropriate reviewer of each grant claim and monthly reconciliation. Action planned/taken in response to the finding: Management will evaluate their current ...

Finding No. Corrective Action Plan 2025-003 Review of Claim Forms and Expenditure Reconciliation Recommendation: We recommend that there is an appropriate reviewer of each grant claim and monthly reconciliation. Action planned/taken in response to the finding: Management will evaluate their current processes and procedures during staffing transitions in fiscal year 2026 to ensure that proper review of claim forms and expenditure reconciliation. Names(s) of the contact person(s) responsible for corrective action: Paul Kunesh and Brian Johnson Planned completion date for corrective action: December 31, 2026

View Audit 409659

Finding 1227623 (2025-004)

Material Weakness 2025

The Astraea Foundation, Inc.

NY

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

Views of Responsible Officials: The Finance and Executive teams are aware of the delay of the reporting package to the Federal Audit Clearinghouse within the required timeframe. As noted above, abrupt award termination and the resulting unpredictability and losses of federal funding resulted in sign...

Views of Responsible Officials: The Finance and Executive teams are aware of the delay of the reporting package to the Federal Audit Clearinghouse within the required timeframe. As noted above, abrupt award termination and the resulting unpredictability and losses of federal funding resulted in significant staff turnover, multiple revisions to—and reviews of—restricted net asset balances and significant delays. The Finance and Executive teams have corrected processes leading to these delays during FY2026 to ensure timely submission of all future Data Collection Forms to the Federal Audit Clearinghouse within the required timeframe. Anticipated Completion Date: December 31, 2025

View Audit 409657

Finding 1227601 (2025-002)

Material Weakness 2025

TOWN OF RIVERHEAD

NY

Reporting Internal Control / Segregation of Duties § 200.329

Corrective Action Plan: The Community Development department will establish written procedures for federal performance reporting that includes a reporting calendar, assigned responsibilities, supervisory review, verification against grant and financial records, timely submission and retention of doc...

Corrective Action Plan: The Community Development department will establish written procedures for federal performance reporting that includes a reporting calendar, assigned responsibilities, supervisory review, verification against grant and financial records, timely submission and retention of documentation demonstrating federal acceptance. The written policy will be reviewed annually and updated as needed. All Community Development staff will be trained on the procedures upon implementation and when updates are made. Responsible Individual: Joseph Maiorana, Assistant Community Development Project Supervisor, Town of Riverhead, is the employee responsible for development and implementation of the procedures for the EPA grant and any other existing grants specifically assigned to him. Dawn Thomas, Town of Riverhead Community Development Director, will be the employee responsible for review and supervision to ensure that the corrective action plan is implemented by all staff and that all written policies and procedures are adhered to for all existing and future grants. Planned Date of Implementation: September 30, 2026

View Audit 409614

Finding 1227600 (2025-002)

Material Weakness 2025

Northwest Kansas Area Transit Coordinating Council, INC

KS

Reporting

As new acting CTD President there will be a document / calendar created with all priority dates of required audits, etc. to be certain that all CTD officers are aware of these requirements. CTD President & Treasure will plan to complete all audits and filings in a timely manner to be finished prior ...

As new acting CTD President there will be a document / calendar created with all priority dates of required audits, etc. to be certain that all CTD officers are aware of these requirements. CTD President & Treasure will plan to complete all audits and filings in a timely manner to be finished prior to any and all deadlines.

View Audit 409611

Finding 1227599 (2025-001)

Material Weakness 2025

Northwest Kansas Area Transit Coordinating Council, INC

KS

Reporting

As new acting CTD President there will be a document / calendar created with all priority dates of audits, etc. to be certain that all CTD officers are aware of these requirements. CTD President & Treasure will plan to complete all audits and filings in a timely manner to be finished prior to any an...

As new acting CTD President there will be a document / calendar created with all priority dates of audits, etc. to be certain that all CTD officers are aware of these requirements. CTD President & Treasure will plan to complete all audits and filings in a timely manner to be finished prior to any and all deadlines.

View Audit 409611

Finding 1227598 (2025-004)

Material Weakness 2025

Access Alaska, Inc.

MI

Reporting Material Weakness § 200.512

Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Eric L. Gurley, Executive Director Corrective Action Plan: Access Alaska has gained efficiencies and personnel through contracted relationships to use to implement timely reporting and filing requirements. Timelines...

Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Eric L. Gurley, Executive Director Corrective Action Plan: Access Alaska has gained efficiencies and personnel through contracted relationships to use to implement timely reporting and filing requirements. Timelines, timetables, and responsible parties are in place to ensure completion. Proposed Completion Date: September 30, 2026.

View Audit 409607

Finding 1227597 (2025-002)

Material Weakness 2025

Alaska Ocean Observing System

AK

Subrecipient Monitoring Reporting Significant Deficiency

Significant Deficiency in Internal Control Over Compliance and Noncompliance Related to Reporting for the Federal Funding Accountability and Transparency Act. Contact Person: Sheyna Wisdom, Executive Director, AOOS Management Response: AOOS concurs with the finding and acknowledges that internal pro...

Significant Deficiency in Internal Control Over Compliance and Noncompliance Related to Reporting for the Federal Funding Accountability and Transparency Act. Contact Person: Sheyna Wisdom, Executive Director, AOOS Management Response: AOOS concurs with the finding and acknowledges that internal procedures and oversight were insufficient to ensure timely FFATA subaward reporting. Corrective Action: To address this deficiency, AOOS will update its subaward monitoring controls to ensure full compliance with 2 CFR Part 170. Specifically, AOOS will: • Assign dedicated responsibility to designated staff to file subaward reports in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the end of the month following subaward execution. • Implement a monthly supervisory review to verify FSRS filing submissions and archive confirmation records in the subaward files. • Retroactively submit the missing FY25 FFATA reports into FSRS. 1007 W. Third Avenue, Suite 100 Anchorage, AK 99501 907.644.6753 www.aoos.org Anticipated Completion Date: September 30, 2026

View Audit 409601

Finding 1227591 (2025-001)

Material Weakness 2025

Alaska Ocean Observing System

AK

Allowable Costs / Cost Principles Cash Management Reporting

1007 W. Third Avenue, Suite 100 Anchorage, AK 99501 907.644.6753 www.aoos.org August 17, 2026 CORRECTIVE ACTION PLAN Finding Number 2025-001 Significant Deficiency in Cash Management Compliance Documentation Contact Person: Sheyna Wisdom, Executive Director, AOOS Management Response: AOOS concurs wi...

1007 W. Third Avenue, Suite 100 Anchorage, AK 99501 907.644.6753 www.aoos.org August 17, 2026 CORRECTIVE ACTION PLAN Finding Number 2025-001 Significant Deficiency in Cash Management Compliance Documentation Contact Person: Sheyna Wisdom, Executive Director, AOOS Management Response: AOOS concurs with the finding and acknowledges the necessity of maintaining clear, accessible documentation linking individual federal cash draws directly to specific allowable expenditures incurred. Corrective action: To address this deficiency, AOOS, in coordination with its fiscal sponsor (Alaska SeaLife Center), will establish and formalize a standardized procedure for cash draw requests. Specifically, AOOS will: • Implement documentation for every ASAP drawdown request, which will include detailed general ledger expenditure reports, invoice registers, or transaction listings matching the exact draw amount. • Establish a dual-review process requiring formal written sign-off by both AOOS and Alaska SeaLife Center prior to executing funds transfers in ASAP. • Maintain permanent digital archives of all draw support packets and perform quarterly reconciliations between ASAP drawdowns, general ledger accounts, and SEFA reporting. Anticipated completion date: September 30, 2026

View Audit 409601

Finding 1227585 (2025-008)

Material Weakness 2025

Humboldt Park Health, Inc.

IL

HUD Housing Programs Subrecipient Monitoring Material Weakness § 200.303

Condition: Controls were not designed or implemented effectively to ensure: 1. Mortgage and escrow payments were made in accordance with the due dates and amounts specified in the executed mortgage note agreement. 2. Earnings are retained in the replacement reserve account 3. The Organization comple...

Condition: Controls were not designed or implemented effectively to ensure: 1. Mortgage and escrow payments were made in accordance with the due dates and amounts specified in the executed mortgage note agreement. 2. Earnings are retained in the replacement reserve account 3. The Organization completes the required financial reports in accordance with the applicable accounting basis, supported by underlying records representing the activity for the period reported. Planned Corrective Action: Management will design and implement internal controls to ensure compliance with mortgage escrow payments, reserve account funding, and quarterly financial reporting requirements, including a process to ensure that documentation of reviews is retained. Contact person responsible for corrective action: Louise Arzu, Vice President, Finance Anticipated Completion Date: 9/30/2026

View Audit 409598

Finding 1227584 (2025-007)

Material Weakness 2025

Humboldt Park Health, Inc.

IL

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Condition: The Organization did not submit the budget to HUD within 30 days of the start of its fiscal year. Planned Corrective Action: Management has implemented a new review and oversight process related to the process for the budget submissions in question to ensure timely submission on a go-forw...

Condition: The Organization did not submit the budget to HUD within 30 days of the start of its fiscal year. Planned Corrective Action: Management has implemented a new review and oversight process related to the process for the budget submissions in question to ensure timely submission on a go-forward basis. Contact person responsible for corrective action: Louise Arzu, Vice President, Finance Anticipated Completion Date: 9/30/2026

View Audit 409598

Finding 1227583 (2025-002)

Material Weakness 2025

Dubois County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 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: Sandra L Morton Contact Phone Number and Email Address: 812-481-7000 slmorton@duboiscountyin.org Views of Responsible Officials: We disagree wi...

FINDING 2025-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Sandra L Morton Contact Phone Number and Email Address: 812-481-7000 slmorton@duboiscountyin.org Views of Responsible Officials: We disagree with the finding that the 2025 Annual P & E report current obligations were overstated by $8,300,967, which was the amount of cumulative obligations. Explanation and Reasons for Disagreement: We do not believe there was a systemic lack of effective internal controls or noncompliance throughout the audit period. We determined that the funds were fully obligated and reported the amount based on that interpretation, as was done on the previous reports submitted.

View Audit 409595

Finding 1227581 (2025-005)

Material Weakness 2025

Lemoyne-Owen College

TN

Student Financial Aid Subrecipient Monitoring Cash Management

Finding 2025-005 - Untimely Release of Title IV Credit Balances (Significant Deficiency): Condition - During testing of student account activity, we identified that fourteen (14) out of sixty (60) sampled students had Title IV created credit balances that remained on their accounts for more than 14 ...

Finding 2025-005 - Untimely Release of Title IV Credit Balances (Significant Deficiency): Condition - During testing of student account activity, we identified that fourteen (14) out of sixty (60) sampled students had Title IV created credit balances that remained on their accounts for more than 14 days without being released to the student or parent. All refunds were eventually released to the students. Corrertive Action Plan The College experienced significant staff turnover within the business office. In addition, the College is undergoing conversion to a new Enterprise Resource Planning (ERP) system which affected its ability to complete some functions within a timely manner. A new bursar was hired in May 2026. Timely processing of student refunds was emphasized during her training. Going forward, student refunds will be released within 14 days after credit balances are reflected on student accounts." Completion Date - September 30, 2026 Responsible Party - Chief Financial Officer

View Audit 409592

Finding 1227571 (2025-001)

Material Weakness 2025

Association of University Technology Managers, Inc.

DC

Material Weakness Reporting Internal Control / Segregation of Duties

July 28, 2026 U.S. Department of Commerce 1401 Constitution Ave., NW Washington, D.C. 20230 Association of University Technology Managers, Inc. (the Association) and its affiliate AUTM Foundation, Inc. (the Foundation, and collectively, the Organization) respectfully submit the following corrective ...

July 28, 2026 U.S. Department of Commerce 1401 Constitution Ave., NW Washington, D.C. 20230 Association of University Technology Managers, Inc. (the Association) and its affiliate AUTM Foundation, Inc. (the Foundation, and collectively, the Organization) respectfully submit the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Blue & Company, LLC 250 West Main Street, Suite 2900 Lexington, Kentucky 40507 The finding from the schedule of findings and questioned costs (the Schedule) for the year ended December 31, 2025 is discussed below and is numbered consistently with the number assigned in the Schedule. Identifying Number: 2025-001 Finding: Material weakness related to consolidation of affiliate. In previous years the Association did not consolidate the assets, liabilities, net assets, revenues, and expenses of the Foundation with the financials of the Association. This was incorrect because, under Accounting Standards Codification (ASC) 958-810, the Association has a controlling financial interest in the Foundation—as its sole corporate member, with authority to appoint and remove all of the Foundation’s trustees—and an economic interest in the Foundation, so consolidation is required. The 2025 consolidated financial statements correct this, including a restatement of the beginning balance of net assets. Corrective Actions Taken or Planned: The issue occurred due to a misunderstanding of GAAP rules related to affiliated entities. Previously, management’s understanding was that common board members were the primary consideration for consolidation. The Organization has (1) consolidated the Foundation effective for the year ended December 31, 2025, with beginning net assets restated and intercompany balances eliminated; and (2) will implement a documented annual affiliated-entity assessment, performed as part of the year-end close, under which finance evaluates each related or affiliated entity against the ASC 958-810 criteria—controlling financial interest and economic interest—to determine whether consolidation is required. The assessment will be documented, reviewed and approved by the Senior Director of Finance, and reported to the Audit Committee. At this time, the Organization has no affiliated entity other than the Foundation, whose consolidation will be re-confirmed under this control each year. Estimated Completion Date: The correction is complete with the issuance of the 2025 consolidated financial statements; the recurring annual control is effective beginning with the December 31, 2026 year-end close. Responsible Personnel: Cody Embry, Senior Director of Finance, with oversight by the Audit Committee of the Board of Directors. If you have any questions or would like any additional information regarding these matters, please let us know and we will be happy to provide. Sincerely, L. Cody Embry, CPA Senior Director of Finance

View Audit 409589

Finding 1227566 (2025-001)

Material Weakness 2025

Association to Benefit Children

NY

Reporting Internal Control / Segregation of Duties

Finding Number:2025-001 Reporting – Noncompliance (Control Deficiency) Programs:U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2025 data collection form was not file...

Finding Number:2025-001 Reporting – Noncompliance (Control Deficiency) Programs:U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2025 data collection form was not filed timely. The planned correction plan is to file the 2025 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: August 2026

View Audit 409577

Finding 1227565 (2025-005)

Material Weakness 2025

Pojoaque Valley School District

NM

Reporting

Management concurred with the recommendation. The district will request an earlier start date for the audit and will work towards compiling all documentation needed for a timely audit. Responsible party : Michelle Ortiz

View Audit 409564

Finding 1227554 (2025-012)

Material Weakness 2025

Taos Municipal School District

NM

Reporting Internal Control / Segregation of Duties § 200.512

Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages Management Response Corrective Action The federal program managers and the finance department will work on an...

Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages Management Response Corrective Action The federal program managers and the finance department will work on an internal control system to improve the financial reporting of federal funds Due Date of Completion: June 30, 2027 Responsible Party(ies): Director of Finance, Director of Federal Programs

View Audit 409559

Finding 1227552 (2025-010)

Material Weakness 2025

Taos Municipal School District

NM

Cash Management Reporting School Nutrition Programs

Recommendation We recommend the District strengthen internal controls over the Child Nutrition Program reporting process by ensuring that all required documentation, including federal edit checks, Site Claim Reports by school, and evidence of supervisory review and approval of Meal Count Listings, i...

Recommendation We recommend the District strengthen internal controls over the Child Nutrition Program reporting process by ensuring that all required documentation, including federal edit checks, Site Claim Reports by school, and evidence of supervisory review and approval of Meal Count Listings, is prepared, reviewed, approved, and retained prior to submission of reimbursement claims. Management should also implement periodic monitoring procedures to ensure consistent compliance across all school sites. Management Response Corrective Action Beginning with the 2025–2026 school year, we have implemented a requirement that all kitchen managers complete a daily meal count form provided by the New Mexico Public Education Department (NMPED) in collaboration with the Student Success and Wellness Bureau (SSWB). This documentation ensures accountability and verifies that reimbursable meals are being served for both breakfast and lunch. Additionally, we are currently exploring the implementation of a software program to further strengthen meal count accountability. The Food Service Supervisor will be working closely with the District finance department to identify funding opportunities for the 2026–2027 school year. Due Date of Completion: June 30, 2026 Responsible Party(ies): Director of Federal Programs

View Audit 409559

Finding 1227530 (2025-001)

Material Weakness 2025

Watertown Housing Authority

NY

HUD Housing Programs Allowable Costs / Cost Principles Reporting

Name of Auditee: Watertown Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2025 CAP Prepared by: Shawn VanBrocklin, Assistant Executive Director Phone: (315) 782-1251 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Findi...

Name of Auditee: Watertown Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2025 CAP Prepared by: Shawn VanBrocklin, Assistant Executive Director Phone: (315) 782-1251 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2025-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will monitor all relevant dates and reporting timelines to ensure compliance with reporting guidelines. (c) Planned implementation date of corrective action - Completed by December 31, 2026.

View Audit 409557

Finding 1227528 (2025-005)

Material Weakness 2025

Regional School Unit #54 - Msad #54

ME

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Management Response/Corrective Action Plan: The District is aware of the requirement and has a plan to ensure all performance reports are submitted timely in the future.

View Audit 409539

Finding 1227522 (2025-003)

Material Weakness 2025

Regional School Unit #54 - Msad #54

ME

Reporting Internal Control / Segregation of Duties HUD Housing Programs

Management Response/Corrective Action Plan: The School Nutrition Department has implemented strengthened procedures by adding a separate count of meals served in the accounting department. These measures are intended to improve the accuracy claims submitted.

View Audit 409539

Corrective Action Plans

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