Corrective Action Plans

Finding 1205654 (2025-003)

Material Weakness 2025

Northeast Kingdom Community Action, Inc.

VT

Reporting

North East Kingdom Community Action, Inc (Organization) has an internal review process to accrue for revenue not yet invoiced for reimbursement grants based on expenditures made. The Organization received a congressional award for the purchase and renovation of a building. This award is directly fun...

North East Kingdom Community Action, Inc (Organization) has an internal review process to accrue for revenue not yet invoiced for reimbursement grants based on expenditures made. The Organization received a congressional award for the purchase and renovation of a building. This award is directly funded by USDA Rural Development department and has special reporting requirements for reimbursement. Due to USDA staff shortages at the Vermont/New Hampshire offices, there was a delay in receiving the required forms to submit for reimbursement. There were questions regarding the reimbursement request and eligibility of the expenditures, an entry was not made until the requisition had been reviewed and approved. The Organization’s regular accrual process was delayed due to this uncertainty. With the federal government shut down effective October 1, 2025, the Organization did not receive a response until January 9, 2026. The Organization recorded the receivable at the time of submittal of the reimbursement request in January 2026. The auditors recorded an audit adjustment as of September 30, 2025 and identified this as a material weakness due to the timing of the recording. The Organization will continue to accrue revenue not yet invoiced for reimbursement grants based on expenditures made. In the event that there is a similar incident as noted above, the Organization will record revenue based on its best estimate, closer to the year end close, when not known within a reasonable timeframe. Person Responsible: Linda Lotti, Director of Finance, 802-334-7316 Estimated completion: February 2026

View Audit 397341

Finding 1205653 (2025-001)

Material Weakness 2025

Monterey One Water

CA

Reporting Internal Control / Segregation of Duties

The Agency acknowledges the auditors' findings and agrees that improvements are necessary to strengthen internal controls over the preparation of the SEFA. The Agency has taken immediate steps to correct the errors identified in finding SA 2025-001 and is implementing additional controls to ensure t...

The Agency acknowledges the auditors' findings and agrees that improvements are necessary to strengthen internal controls over the preparation of the SEFA. The Agency has taken immediate steps to correct the errors identified in finding SA 2025-001 and is implementing additional controls to ensure that SEFA amounts are recorded accurately and timely for current and future fiscal years. Management will establish a clear year-end cutoff process to ensure that federal expenditures are recorded in the appropriate fiscal period. A formal review step will also be implemented to verify the completeness and accuracy of reported amounts prior to finalizing the SEFA. Collectively, these measures will help ensure that federal expenditures are consistently reported in the correct fiscal year going forward. Person Responsible: Steve Carrigan - Sr. Director of Administrative Services Implementation date: July 1, 2026

View Audit 397330

Finding 1205652 (2025-001)

Material Weakness 2025

Manatee County, Florida

FL

Reporting Internal Control / Segregation of Duties § 200.303

The Manatee Clerk of the Circuit Court and Comptroller’s Corrective Action Plan for the conditions identified on the Schedule of Findings and Questioned Costs – Federal Programs and State Projects is provided below. Please note that Manatee County has provided separate responses in the letter that f...

The Manatee Clerk of the Circuit Court and Comptroller’s Corrective Action Plan for the conditions identified on the Schedule of Findings and Questioned Costs – Federal Programs and State Projects is provided below. Please note that Manatee County has provided separate responses in the letter that follows. 2025-001- Significant Deficiency- Internal Controls over Reporting- Condition- There was no evidence of the controls in place to review and approve reports prior to submission. Response- The Manatee County Clerk of the Circuit Court and Comptroller's Office is implementing an enhance tracking procedure in order to ensure the completeness and timeliness of all reporting. The county departments will submit all grant information including but not limited to progress reports and reimbursement requests to the Clerk's Office for our approval before they are submitted to the granting agency. The following are Manatee County's management responses to the internal control findings: 2025-001 Significant Deficincy - Internal Controls over Reporting Finding: There is no evidence of the internal control requiring review and approval prior to submission of the cash on hand quarterly report and the FFATA reports prior to submission. Manatee County has updated our procedures for reporting to clarify both separation of preparation and approvals of reports as well as timeliness of submission. In regard to internal controls for approvals, we have updated our procedures to clarify that signatures are required by both preparers and approvers of the report pre-submission. In regard to timing, for cash on hand quarterly reports, these reports are due no later than the 30th of the month following the quarter being reported (e.g., if the reporting period is October, November, and December, the report must be submitted by January 30th). The Grants Division Manager will be responsible for ensuring that this process is followed, and coordinate with the Fiscal team and CFO for all necessary reports. FFATA reports are due in the sam.gov system no later than the 30th of the month following the month in which the subaward was obligated (e.g., if obligated in November, the report must be submitted by December 30th of that same year). The Grants Division Manager will be responsible for ensuring that this process is followed. The Grants Division plans to perform trainings Spring 2026 for all Manatee County employees who touch grants to ensure awareness across all grants.

View Audit 397324

Finding 1205597 (2025-002)

Material Weakness 2025

El Valor Corporation

IL

Reporting

Recommendation: We recommend the Organization put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. We also recommend a careful review of all terms and conditions of grant awards t...

Recommendation: We recommend the Organization put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. We also recommend a careful review of all terms and conditions of grant awards to ensure compliance with the grant award. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: Management will enhance procedures to support the timely completion and review of required reports. The Organization will continue strengthening its processes for tracking reporting requirements and due dates associated with grant awards. Name of the contact person responsible for corrective action: Jillian Gonzalez, Executive Director Planned completion date for corrective action plan: Implementation began immediately and will be ongoing.

View Audit 397281

Finding 1205565 (2025-002)

Material Weakness 2025

School District of Waukesha

WI

Cash Management Reporting School Nutrition Programs

The District will review their processes and procedures for reimbursement claims. In addition, there will be a manager level review of claims for reasonableness.

View Audit 397253

Finding 1205564 (2025-001)

Material Weakness 2025

School District of Waukesha

WI

Cash Management Reporting Internal Control / Segregation of Duties

The District will implement internal controls to properly record accounts payable on a timely basis prior to audit fieldwork. This will include an in-depth review and account reconciliation with substantiating support for all payables on our financials as of year-end.

View Audit 397253

Finding 1205563 (2025-001)

Material Weakness 2025

Narragansett Bay Commission

RI

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Narragansett Bay Commission Corrective Action Plan For the Fiscal Year Ended June 30, 2025 NBC acknowledges and concurs with the finding 2025-001 in the Fiscal Year 2025 Single Audit of the Narragansett Bay Commission conducted by Bacon & Company LLC. The Bucklin Point Wastewater Treatment Facility ...

Narragansett Bay Commission Corrective Action Plan For the Fiscal Year Ended June 30, 2025 NBC acknowledges and concurs with the finding 2025-001 in the Fiscal Year 2025 Single Audit of the Narragansett Bay Commission conducted by Bacon & Company LLC. The Bucklin Point Wastewater Treatment Facility Digester Complex Improvements “the Project”) has been funded by state revolving fund loan proceeds from the Rhode Island Infrastructure Bank (RIIB) and a Department of Energy grant. NBC’s contracting for civil projects has procedures in place to ensure the inclusion of all applicable Federal requirements as it relates to the use of RIIB funds. Although the Project followed Federal requirements as it relates to RIIB funds, NBC did not have appropriate controls in place to verify that applicable construction contracts for the Project included additional Federal requirements related to compliance with the Build America, Buy America Act as ostensibly required by the Department of Energy grant agreement. NBC has subsequently verified and received certification from the Project’s prime contractor that the Project satisfies Build America, Buy America Act requirements. Corrective Action Plan: In order to ensure that all applicable grant agreement terms are satisfied, NBC has hired a grant administrator to centralize all grant related activities within the Finance Division. NBC intends to develop additional procedures in conjunction with the acceptance and execution of a grant agreement to accomplish the following: 1) Coordinate with applicable Cost Center (as grant recipient) to verify that NBC has the ability to comply with the terms of the grant agreement, and 2) Create a comprehensive checklist of key obligations, including reporting deadlines, allowable costs, matching requirements, and special conditions and verify continued compliance on a regular interval, and 3) Limit award of contracts, expenditure of funds for grant funded projects, and reimbursement requests for grant funds until grant administrator verifies compliance with applicable terms and conditions. Anticipated Completion Date- May 31, 2026 Contact Person – Kevin McDonald, Chief Financial Officer

View Audit 397248

Finding 1205557 (2025-003)

Material Weakness 2025

The Shaw University, Inc.

NC

Student Financial Aid Internal Control / Segregation of Duties Reporting

Name of Responsible Individual: Vice President of Enrollment Management (Dr. Stacey Sowell), Director of Financial Aid (Dr. Ojebe Ifegwu) Corrective Action: The University concurs with the findings. Shaw University acknowledges the findings regarding variances between institutional records and the a...

Name of Responsible Individual: Vice President of Enrollment Management (Dr. Stacey Sowell), Director of Financial Aid (Dr. Ojebe Ifegwu) Corrective Action: The University concurs with the findings. Shaw University acknowledges the findings regarding variances between institutional records and the amounts reported on the FISAP, as well as the delay in submitting corrections by the required deadline. The variances were due to insufficient reconciliation between the University’s records and the FISAP prior to submission. In addition, controls were not adequate to ensure that identified discrepancies were corrected within the required timeframe. The University has since completed a full reconciliation of the FISAP, and further corrections will be made. To prevent recurrence, the University has implemented procedures requiring a formal reconciliation of supporting records to the FISAP prior to submission, along with enhanced review and approval controls to ensure accuracy and timely reporting. Management will continue to monitor this process to ensure ongoing compliance. Anticipated Completion Date: April 30, 2026

View Audit 397245

Finding 1205546 (2025-001)

Material Weakness 2025

National Park Foundation

DC

Subrecipient Monitoring Reporting § 200.303

2025-001 – Internal Control over Compliance and Compliance with Reporting Contact Name: Bryant Davis Position: Controller Telephone Number: (202) 796 2500 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not issued. Estimated Compl...

2025-001 – Internal Control over Compliance and Compliance with Reporting Contact Name: Bryant Davis Position: Controller Telephone Number: (202) 796 2500 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not issued. Estimated Completion – September 30, 2026

View Audit 397243

Finding 1205540 (2025-003)

Material Weakness 2025

THE NETWORK OF BEHAVORIAL HEALTH PROVIDERS, INC.

TX

Allowable Costs / Cost Principles Reporting

Finding #2025-003 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #: 21.027, Contract #: 220163. Condition and context: In testing 40 nonpayroll transactions, we...

Finding #2025-003 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #: 21.027, Contract #: 220163. Condition and context: In testing 40 nonpayroll transactions, we found one instance of an unallowable cost for a late fee charged to the grant and 2 instances of transactions recognized in the incorrect fiscal year. Additionally, 1 out of 9 payroll transactions were incorrectly allocated resulting in the understatement of payroll charged to the grant. Recommendation: Amend NBHP’s policies and procedures to include independent review of allowability of cost and payroll allocations. Planned corrective action: NBHP will modify its policies and procedures to include independent review of transaction for allowability and accuracy. Responsible officer: Lisa Albert, Executive Director. Estimated completion date: April 30, 2026.

View Audit 397225

Finding 1205535 (2025-001)

Material Weakness 2025

Youth Advocate Programs, INC

PA

Reporting

Finding 2025-001 Condition There were 2 invoices out of 40 tested that were incorrectly entered into the Organization’s billing system related to the Rehabilitation Services Vocational Grant program. The Organization erroneously recorded the invoices, and the error was not detected during the Organi...

Finding 2025-001 Condition There were 2 invoices out of 40 tested that were incorrectly entered into the Organization’s billing system related to the Rehabilitation Services Vocational Grant program. The Organization erroneously recorded the invoices, and the error was not detected during the Organization’s daily operations. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The process for internal verification will be strengthened by centralizing the internal controls to include one individual responsible for the approval of the pre-bill and one individual responsible for entering the invoice into the internal billing system. This process will be changed from a monthly to a weekly verification. The person responsible for the approval of the pre-bill will review the amounts entered into the internal billing system for accuracy by verifying that all invoices entered match the dollar amount listed on the invoice. Name(s) of Contact Person(s) Responsible for Corrective Action: Abigail Fisch – PA Program Coordinator of OVR, Nicole Brion – Revenue Cycle Management Billing Manager Anticipated Completion Date: September 30, 2025

View Audit 397208

Finding 1205503 (2025-003)

Material Weakness 2025

Oregon Cascades West Council of Governments

OR

Reporting Matching / Level of Effort / Earmarking

SEFA expense overstatement originated from a misunderstanding of how to categorize COVID funds. Due to program staffing changes since 2021, it took several inquiries to verify that funds originally categorized as Federal and included on the schedule, were done so in error. It was through an abundanc...

SEFA expense overstatement originated from a misunderstanding of how to categorize COVID funds. Due to program staffing changes since 2021, it took several inquiries to verify that funds originally categorized as Federal and included on the schedule, were done so in error. It was through an abundance of caution that the agency chose to include the funds on the schedule. The thought was it would be better to include than not. This will not be an issue in the future as we have adjusted our grant and project tracking systems to tag transactions that are attached to our funding types. Program and accounting staff work together to verify that information at least quarterly and better tracking systems now exist through the agency’s use of OneDrive, Teams and other centralized Microsoft filing tools. We have also increased communication between the programs, contracts unite, and finance team.

View Audit 397187

Finding 1205485 (2025-001)

Material Weakness 2025

Metropolitan Familly Services

IL

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDING 2025-001 Identifying Number: 2025-001 Finding: For the Federal Award Identification Number: 84.215, contract number (S215J230147), the reporting requirement for FFAFTA reporting, due August 31, 2024 was not met. Required reporting was submitted on January 28, 2026,...

CORRECTIVE ACTION PLAN FOR FINDING 2025-001 Identifying Number: 2025-001 Finding: For the Federal Award Identification Number: 84.215, contract number (S215J230147), the reporting requirement for FFAFTA reporting, due August 31, 2024 was not met. Required reporting was submitted on January 28, 2026, which was after the submission due date. Corrective Action Taken: Metropolitan Family Services will implement a process to ensure new contracts are reviewed so we are adhering to reporting requirements. The Assistant Budget Directors have been notified to review the reporting requirements more closely. The initial review of the reporting requirements will be conducted by the Assistant Budget Directors, and a final review will be by the Budget Director. Responsible Individuals: This will be completed by the following Assistant Budget Directors: Casey Maher Leticia Reyes Jeff Sklenar Emilia Vargas Gaz Meni Ramiro Chavez Reviews will be performed by the Budget Director (Don Pyznarski). Anticipated Completion Date: The anticipated completion date is June 1, 2026.

View Audit 397170

Finding 1205484 (2025-007)

Material Weakness 2025

Las Vegas City Schools

NM

School Nutrition Programs Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303

Recommendation We recommend the District implement documented daily edit checks reconciling meal counts to attendance records and maintain records of this review. For food inventory, the District should establish a formal inventory system, including perpetual inventory records, monthly physical coun...

Recommendation We recommend the District implement documented daily edit checks reconciling meal counts to attendance records and maintain records of this review. For food inventory, the District should establish a formal inventory system, including perpetual inventory records, monthly physical counts, and supervisory review. Staff involved in Child Nutrition operations should receive training on USDA and federal compliance requirements Management Response Corrective Action The Food Service Director will implement the federally required daily edit check process. This will include comparing daily meal counts against the attendance and enrollment figures to ensure that claims do not exceed the number of students present. Any discrepancies identified during this process will be investigated and documented prior to submission of the monthly claim. The District will also change the tracking of meals served by using an official meal tracking device or by having students use their badge/ID cards to get a more accurate meal count each day. The District has a formal inventory process for all food service supplies including canned goods, dry goods, and freezer items. This system tracks items from receipt through consumption. The District conducts monthly physical inventory counts of all food service assets. These counts are reconciled and any significant variances are reviewed by the Food Service Director and reported to the Business Manager. The District will ensure that all nutrition staff is trained on these procedures as well. Due Date of Completion: June 30, 2026 Responsible Party Business Manager, Food Service Director

View Audit 397169

Finding 1205479 (2025-001)

Material Weakness 2025

Show-Me Central Habitat for Humanity

MO

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Organization has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting ...

Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Organization has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the accounting principles generally accepted in the United States of America (U.S. GAAP).

View Audit 397166

Finding 1205479 (2025-001)

Material Weakness 2025

Show-Me Central Habitat for Humanity

MO

Reporting Internal Control / Segregation of Duties

Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than...

Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).

View Audit 397166

Finding 1205467 (2025-001)

Material Weakness 2025

Southwest Region Planning Commission

NH

Reporting Subrecipient Monitoring § 200.501 § 200.510

Corrective Action Planned: The auditee acknowledges that it did not have adequate procedures in place to identify all federal funding sources, track cumulative federal expenditures, and determine the applicability of Single Audit requirements.• Federal Funding Identification Procedures: Establish fo...

Corrective Action Planned: The auditee acknowledges that it did not have adequate procedures in place to identify all federal funding sources, track cumulative federal expenditures, and determine the applicability of Single Audit requirements.• Federal Funding Identification Procedures: Establish formal procedures to review all grant agreements, contracts, and funding documents to identify federal funding sources, including Assistance Listing (ALN) numbers and pass-through entity information. • Centralized Tracking of Federal Expenditures: Implement a tracking mechanism ( e.g., spreadsheet or accounting system enhancement) to record and monitor all federal expenditures by program throughout the fiscal year. • Periodic Monitoring of Single Audit Threshold: Perform quarterly reviews of cumulative federal expenditures to determine whether the dollar threshold (currently $1 million) for a Single Audit has been met. • SEFA Preparation and Review Controls: Develop a standardized process for preparing the Schedule of Expenditures of Federal Awards (SEFA), including a supervisory review to ensure completeness and accuracy prior to issuance. • Training and Awareness: Provide training to key personnel involved in financial reporting and grant management on Uniform Guidance requirements, including SEFA preparation and Single Audit thresholds. Anticipated Completion Date: September 30, 2026 Planned Monitoring and Follow-Up: Management will periodically review compliance with the new procedures and controls to ensure that all federal funding is properly identified, tracked, and reported, and that Single Audit requirements are evaluated timely.

View Audit 397142

Finding 1205464 (2025-001)

Material Weakness 2025

Vocational Education and Extension Board of the County of Nassau, Ny

NY

Student Financial Aid Subrecipient Monitoring Eligibility

Management agrees with the finding and has indicated that corrective actions will be implemented to improve monitoring and timeliness of R2T4 returns. Management’s corrective action plan is included in the accompanying schedule.

View Audit 397139

Finding 1205459 (2025-003)

Material Weakness 2025

Housing Authority of the County of Dauphin

PA

HUD Housing Programs Reporting

Finding Number: 2025-003; Planned Corrective Action:Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure all client HUD-50058 reports are completed accurately. A...

Finding Number: 2025-003; Planned Corrective Action:Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure all client HUD-50058 reports are completed accurately. Anticipated Completion Date: 6/30/26; Responsible Contact Person: Kristen Runion, HCV Supervisor

View Audit 397134

Finding 1205445 (2025-001)

Material Weakness 2025

Fairfield University

CT

Student Financial Aid Reporting § 200.303

Finding No. 2025-001 – Significant Deficiency and Noncompliance: Reporting Corrective Action The corrective action that will be taken is that Enrollment Information and Status Changes will be reported timely to NSLDS. The following will support this effort: 1. Address Systematic Issues 2. Enhance St...

Finding No. 2025-001 – Significant Deficiency and Noncompliance: Reporting Corrective Action The corrective action that will be taken is that Enrollment Information and Status Changes will be reported timely to NSLDS. The following will support this effort: 1. Address Systematic Issues 2. Enhance Staff Training 3. Implement Regular Monitoring and Auditing Persons Responsible for Corrective Action The corrective action plan will be completed by Corry Unis, Vice President for Enrollment Management and Diana Draper, Executive Director of Financial Aid. Anticipated Completion Date: May 31, 2026 The University has already reported 12 of the 21 students to NSLDS. The University will update the enrollment reporting to NSLDS for the remaining 9 students impacted. The University will determine the principal cause of the discrepancy and implement a combination of controls, monitoring, and training to ensure accuracy and timeliness of future reporting.

View Audit 397123

Finding 1205421 (2025-101)

Material Weakness 2025

County of Yavapai

AZ

Subrecipient Monitoring Reporting § 200.327

Improve Internal Controls over Reporting Name of contact person: Connie DeKemper Anticipated completion date: 12/31/2026 Condition – During our audit, we noted the quarterly report ended March 31, 2025, was not filed. The expenditures for that period were included on the quarterly report ended June ...

Improve Internal Controls over Reporting Name of contact person: Connie DeKemper Anticipated completion date: 12/31/2026 Condition – During our audit, we noted the quarterly report ended March 31, 2025, was not filed. The expenditures for that period were included on the quarterly report ended June 30, 2025. Response - The County is in the process of reviewing the terms of the subrecipient agreement for reporting and is developing systems for timely reporting.

View Audit 397094

Finding 1205414 (2025-002)

Material Weakness 2025

University of Maryland Medical System Corporation

MD

Allowable Costs / Cost Principles Cash Management Reporting

C. Cash Management; L. Reporting Evidence of Review and Approval of the Reported Expenditures Assistance Listing Assistance Listing 93.078 – Strengthening Emergency Care Delivery in the United States Healthcare System through Health Information and Promotion Assistance Listing 16.753 – Congressional...

C. Cash Management; L. Reporting Evidence of Review and Approval of the Reported Expenditures Assistance Listing Assistance Listing 93.078 – Strengthening Emergency Care Delivery in the United States Healthcare System through Health Information and Promotion Assistance Listing 16.753 – Congressionally Recommended Awards Federal Agency: Department of Health and Human Services Department of Justice Recommendation: Management should reassess the design of its controls to ensure documentation is retained that evidences the review and approval of expenditures submitted to the DOJ and DHHS for reimbursement. Explanation of disagreement with audit finding: There is no disagreement with the finding and recommendation. Action planned/taken in response to finding: The Corporation established a centralized UMMS Office for Research and Sponsored Programs Administration (ORSPA) department in December 2025. ORSPA and Corporate Financial Reporting are developing standard operating procedures and policies for the required review and reconciliation of grant expenditures per the accounting system to the financial submissions to the granting agency, including requirements for maintaining evidence of the review(s). A shared central repository for financial submissions was created. For each grant, this repository includes the financial submission and evidence of review and approval of the financial report submissions. The ORSPA and Corporate Financial Reporting will monitor the repository and work with grant managers to ensure evidence of financial submission review and approval is maintained. Anticipated Completion Date – June 30, 2027 Name(s) of the contact person(s) responsible for corrective action: Jeff Chadwick, Financial Reporting Director, jeff.chadwick@umm.edu

View Audit 397091

Finding 1205391 (2025-102)

Material Weakness 2025

Pima County

AZ

Cash Management Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.328 § 200.334

2025-102 The County did not develop internal control procedures over program reporting and cash management requirements, increasing risk of report errors to awarding agencies and wrongly receiving monies Cluster Name: Workforce Innovation and Opportunity Act (WIOA) Cluster Assistance Listings number...

2025-102 The County did not develop internal control procedures over program reporting and cash management requirements, increasing risk of report errors to awarding agencies and wrongly receiving monies Cluster Name: Workforce Innovation and Opportunity Act (WIOA) Cluster Assistance Listings numbers and program names: 17.258 WIOA Adult Program 17.259 WIOA Youth Activities 17.278 WIOA Dislocated Worker Formula Grants Award Numbers and years: IGA DI21-002286 July 1, 2024 through June 30, 2025 IGA DI23-002389 July 1, 2023 through June 28, 2028 Assistance Listings numbers and program name: 21.027 COVID-19—Coronavirus State and Local Fiscal Recovery Funds Award Numbers and years: 1505-0271 March 3, 2021 through December 31, 2024 CT-FM-22-149 October 1, 2024 through September 30, 2025 SLFRFP1962 January 5, 2023 through December 31, 2026 CTR069300 January 1, 2024 through December 30, 2026 GTAW-FM-23*123 October 3, 2022 through July 3, 2026 ACJC-VC-25-001A July 1, 2024 through December 31, 2024 Assistance Listings numbers and program name: 93.268 Immunization Cooperative Agreements Award numbers and years: CTR062571 July 1, 2022 through June 30, 2025 CTR059891 July 1, 2022 through June 30, 2027 Name of contact person: Art Cuaron, Director, Finance and Risk Management Anticipated completion date: June 30, 2027 The County recognizes the need to strengthen internal controls over federal reporting and cash management requirements. F&RM will complete the following actions to ensure compliance with 2 CFR Part 200: 1. Establish written internal control policies and procedures for federal program reporting. All federal financial reports will undergo an independently documented review before submission to ensure accuracy, allowability, and proper reporting periods. 2. Implement documentation standards requiring staff to retain supporting materials such as system reports, financial queries, screenshots, and reconciliations, in accordance with federal and County retention requirements. 3. Pima County has been working with each of its grant implementing entities to use Euna Grants calendaring and reminders to prompt the entities’ timely reporting activities. Grants Management and Innovation (GMI) Department sets the reminders schedule at the onset of the performance period. The reminders are then automatically emailed to the grants manager and the assigned accountant for each grant on a set schedule throughout the course of the grant. GMI and Finance – Grants will continue to work with grant implementing entities to use these reminders to trigger the necessary actions in a timely manner. Pima County was still in the process of institutionalizing this system during FY25. 4. Provide training for staff who prepare and review federal reports, focusing on reporting requirements, documentation standards, internal controls, and record retention. 5. Conduct periodic management oversight reviews to confirm that internal controls are followed and that reports are complete, accurate, and submitted on time. The County is also planning to implement the Workday Grants Module with an anticipated go-live of July 1, 2027. This solution will enhance our ability to manage the full fiscal lifecycle of grant awards and ensure compliance with federal reporting requirements. The Workday Grants Module is a native Workday solution, purpose-built to support the full fiscal grant lifecycle. The module supports the following financial grant objectives: • Grant setup and award and fiscal tracking • Cost allocation and allocability controls • Real-time grant financial reporting • Compliance with federal Uniform Guidance (2 CFR 200) • Integration with Workday Financial Management, Procurement and Human Capital Management (HCM) In addition, F&RM has submitted FY 2026/27 budget requests to fund three additional Accountant III positions in our Finance – Grants Division. These positions will expand our capacity to manage our grant portfolio and strengthen our reconciliation, billing and SEFA preparation processes. The contract for the Workday Grants Module is scheduled to go before the Board of Supervisors for approval in April. These new positions will be included in the County Administrator’s Recommended Budget and will be considered by the Board as part of the full budget adoption process in June.

View Audit 397080

Finding 1205382 (2025-001)

Material Weakness 2025

Wayne County Community College District

MI

Reporting

AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: The District is required to submit semi-annual Performance (Technical) Reports where the reporting of grant expenditures must reconcile to the expenditures reported on SF-425 for the same reporting period. For the reporting pe...

AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: The District is required to submit semi-annual Performance (Technical) Reports where the reporting of grant expenditures must reconcile to the expenditures reported on SF-425 for the same reporting period. For the reporting period ended March 31, 2025, the District's CMC Performance Report Line Bk (Totals) agreed to SF-425 Line 1 Ob (Federal cash disbursements) rather than SF-425 Line 1 Oe (Federal share of expenditures). The Performance Report did not accurately present total expenditures for the CMC award for the period. This results in noncompliance with the program's reporting requirements. The Performance Report reported cash disbursement data instead of accrual-basis expenditure data. Statement of Concurrence or Nonconcurrence: Management acknowledges that due to an oversight of cash vs. accrual basis accounting, an immaterial misstatement not resulting in questioned costs or returned funds occurred in grant reporting. Corrective Action: To ensure the increased accuracy of future grant reporting, Management will implement a dual-review process for all future performance reporting. The grant accountant responsible for the financial Performance Report data will now complete a standardized quality assurance checklist before submission. This report will then be formally reviewed and cross-referenced against source data by a secondary finance administrator to verify the accuracy of reported metrics. The CMC (Technical) Performance Report in question has been adjusted to reflect the accurate expenditure values and resubmitted to the grantor. Name of Contact Person: Kim DiCaro, Chief Financial Officer Phone: (313)496-2532 Email: kdicaro1@wcccd.edu Projected Completion Date: The corrective action plan has been implemented; March 18, 2026

View Audit 397075

Finding 1205370 (2025-101)

Material Weakness 2025

Cochise County

AZ

Subrecipient Monitoring Eligibility Procurement, Suspension & Debarment § 200.303

Cochise County Corrective Action Plan Year ended June 30, 2025 2025-101 Assistance Listings number and name: 10.557 WIC Special Supplemental Nutrition Program for Women, Infants, and Children Award number and years: CTR067930, October 1, 2023 through September 30, 2028 Federal agency: U.S. Departmen...

Cochise County Corrective Action Plan Year ended June 30, 2025 2025-101 Assistance Listings number and name: 10.557 WIC Special Supplemental Nutrition Program for Women, Infants, and Children Award number and years: CTR067930, October 1, 2023 through September 30, 2028 Federal agency: U.S. Department of Agriculture Pass-through grantor: Arizona Department of Health Services Compliance requirement: Eligibility Questioned costs: Unknown The County did not perform eligibility certification requirements, resulting in an increased risk of program participants receiving benefits they are not eligible to receive Contact: Barbara Lang Completion date: March 2026 Corrective Action: Cochise County WIC leadership and staff are committed to full adherence with WIC policy and will continue to implement training, monitoring, and communication to ensure compliance with federal and state regulation. This audit timeframe produced findings primarily related to issues that have already been corrected through the departure of staff that contributed to the findings (to include the previous Directors), hiring of new staff with a more thorough and comprehensive training plan implemented, and staff effort to retroactively collect all required signatures at subsequent appointments to ensure all WIC clients have current signatures and understanding of Rights & Obligations and Consents for their certification period. We recognize that these new processes were not put into plan until June 2025, due to the timing of the previous audit, and therefore did not reflect on the July 1, 2024 – June 30, 2025 audit period. In addition to the above resolved issues, a new WIC director was hired in September 2025 and new policies and procedures were immediately developed and put into place. These new policies and procedures that serve as our already implemented corrective action plan are as follows: Staff Training a. All staff are required to complete the full ADHS WIC-sponsored live cohort training courses upon hire, and every 3 years of their employment to ensure competencies are maintained over time. b. All staff complete their annual Civil Rights, Conflict of Interest, and Confidentiality upon hire and annually. Last annual training was completed Fall 2025. c. A staff dedicated as Training Coordinator monitors training logs and ensure all training requirements are met, with additional oversight by the WIC Director and the ADHS WIC State office. d. In-person staff meetings are held monthly, with a significant portion of time dedicated to staff training on programmatic expectations to ensure all staff obtain the same information so that tasks are carried out in a standardized method. e. Weekly team huddles to review any timely findings or discuss issues as a group. f. Weekly 1:1’s with each staff to discuss areas where the employee may need additional training or to discuss any deficiencies the WIC manager has noticed, (i.e. note-taking/documentation, single income verifications, chart review findings, etc.). Separation of Duties g. Cert List for Audits report run every 2 weeks for each clinic/staff person to review adherence to Separation of Duties. i. Follow up with certain percentage of clients per policy to assess how the certification went and verify client information. ii. Follow up with staff if any issues are identified. h. Staff have been training on during staff meetings in July 2025, August 2025, October 2025, and during new employee training on how to properly use the HANDS system to ensure the system accurately records who completed the 2nd income verification. i. Revision of Separation of Duties policy and implementation of new “protected time” procedure to ensure there is a staff person available at almost all times of day to complete the 2nd IV. *Since approval of this policy the ADHS WIC state office on 1/5/2026 and implementation of this policy/procedure, the Cert List for Audit report of single-income verifications has decreased substantially (from 60 in 2 weeks, to 5), all with documented reasons why 2nd IV was unable to be obtained during certification appointment and notes verifying 2nd IV was completed on another date. Rights and Obligations and Consent Forms a. All staff received a refresher training on 8/26/25, will be retrained annually, and are regularly reminded to obtain both required signatures at certification b. If staff are unable to obtain digital signatures due to tech issues, they are required to obtain e-document signatures via the clients email, or written signatures the staff then scans into the client file c. Chart reviews and staff observations are completed on a monthly-bimonthly basis to ensure ongoing staff compliance with policy and procedure

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