Corrective Action Plans

Finding 1241580 (2025-001)

Material Weakness 2025

MI

Subrecipient Monitoring Reporting

Finding 2025-001: For the year ended December 31, 2024, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form ...

Finding 2025-001: For the year ended December 31, 2024, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Action(s) Taken or Planned on the Finding: Management concurs. The 2024 Data Collection Form could not be filed by the September 30, 2025 due date because the 2024 audited financial statements were not issued until December 18, 2025. The Form was submitted to the Federal Audit Clearinghouse on September 18, 2026. Responsible contact: Holly Sweis, Intrepid Professional Group, on behalf of the Board of Directors.

View Audit 415610

Finding 1241576 (2025-004)

Material Weakness 2025

Citizens for Better Living, Inc.

MI

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2025-004: Management fees of $14,487 were prepaid at December 31, 2025. Comments on the Finding and Each Recommendation: Management should ensure the management fee percentage is being updated each time a rent increase is received. Management should reimburse the Property $14,487 for the fee...

Finding 2025-004: Management fees of $14,487 were prepaid at December 31, 2025. Comments on the Finding and Each Recommendation: Management should ensure the management fee percentage is being updated each time a rent increase is received. Management should reimburse the Property $14,487 for the fees prepaid. Action(s) Taken or Planned on the Finding: Management concurs. Following the HUD-approved rent adjustment effective August 2, 2025, the management fee percentage was not recalculated to hold the fee yield at the approved $48 per unit per month, and fees collected during 2025 exceeded fees earned by $14,487. The excess was recorded as a prepaid management fee, and the Agent reimbursed the Corporation $14,487 in full on September 17, 2026. The Agent recalculated the fee percentage effective September 2026, and its procedure now requires the percentage to be recalculated and documented each time HUD approves a rent adjustment, with the resulting yield reviewed against the approved cap at each month-end close.

View Audit 415609

Finding 1241575 (2025-003)

Material Weakness 2025

Citizens for Better Living, Inc.

MI

Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs

Finding 2025-003: The Corporation did not maintain resident security deposits in an amount equal or greater than resident security deposits liabilities at all times during the year ended December 31, 2025. At December 31, 2025, the resident security deposit account was underfunded by $542. Comments ...

Finding 2025-003: The Corporation did not maintain resident security deposits in an amount equal or greater than resident security deposits liabilities at all times during the year ended December 31, 2025. At December 31, 2025, the resident security deposit account was underfunded by $542. Comments on the Finding and Each Recommendation: Management should ensure the security deposit account is adequately funded and transfer funds, if necessary, from the operating account to adequately fund the security deposit account. Action(s) Taken or Planned on the Finding: Management concurs. Security deposits collected from new residents during 2025 were received into the operating account, and the corresponding transfer to the resident security deposit account was not completed before year-end. The Corporation transferred $542 from the operating account to the security deposit account on September 17, 2026, fully funding the account. Effective September 2026, security deposit receipts are transferred to the deposit account monthly and the account is reconciled to the tenant deposit ledger as part of the monthly close.

View Audit 415609

Finding 1241574 (2025-002)

Material Weakness 2025

Citizens for Better Living, Inc.

MI

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2025-002: The required residual receipts deposit in the amount of $40,444 per the 2024 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited into a residual receipts fund within ninety (90) days after fiscal year end. Comments on the Finding and Each Recommendati...

Finding 2025-002: The required residual receipts deposit in the amount of $40,444 per the 2024 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited into a residual receipts fund within ninety (90) days after fiscal year end. Comments on the Finding and Each Recommendation: Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within ninety (90) days after the fiscal year end. Action(s) Taken or Planned on the Finding: Management concurs. The 2024 surplus cash computation, and therefore the amount due to residual receipts, was not available until the 2024 audited financial statements were issued on December 18, 2025. No distributions were made from project funds in 2024 or 2025, and the funds remained in the Corporation's operating account and were used for project operations. The Corporation established a residual receipts account in the name of the Corporation and deposited the full $40,444, with $14,487 deposited on September 17, 2026 and the remaining $25,957 will be deposited in 2026. The 2025 computation of surplus cash reflects a deficiency, and no additional deposit is due for 2025. Going forward, the annual computation will be completed with the audit and any required deposit made within ninety days of year-end.

View Audit 415609

Finding 1241573 (2025-001)

Material Weakness 2025

Citizens for Better Living, Inc.

MI

Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs

Finding 2025-001: For the year ended December 31, 2024, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form ...

Finding 2025-001: For the year ended December 31, 2024, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Action(s) Taken or Planned on the Finding: Management concurs. The 2024 Data Collection Form could not be filed by the September 30, 2025 due date because the 2024 audited financial statements were not issued until December 18, 2025. The Form was submitted to the Federal Audit Clearinghouse on September 18, 2025. Responsible contact: Holly Sweis, Intrepid Professional Group, on behalf of the Board of Directors.

View Audit 415609

Finding 1241534 (2025-002)

Material Weakness 2025

The Senior Housing Corporation of East Haddam, Inc.

CT

Reporting

We will work with the auditor to ensure the year ending October 31, 2026 audit is filed prior to the due day of July 31, 2027.

View Audit 415593

Finding 1241532 (2025-001)

Material Weakness 2025

The Senior Housing Corporation of East Haddam, Inc.

CT

Reporting

The project will fund the reserve account when operating funds are available to do so.

View Audit 415593

Finding 1241523 (2025-007)

Material Weakness 2025

Bismarck Rural Fire Protection District

ND

Reporting § 200.510

The District will review the SEFA thoroughly to ensure that expenditures are included in the appropriate fiscal year.

View Audit 415584

Finding 1241517 (2025-002)

Material Weakness 2025

City of Portsmouth

OH

Subrecipient Monitoring Material Weakness Reporting § 200.303 § 200.334

The City will implement procedures to obtain, review, reconcile, and retain supporting documentation for all Federal award activity, including costs paid on the City's behalf by the Ohio Department of Transportation. Responsibility for monitoring and documenting these activities will be assigned to ...

The City will implement procedures to obtain, review, reconcile, and retain supporting documentation for all Federal award activity, including costs paid on the City's behalf by the Ohio Department of Transportation. Responsibility for monitoring and documenting these activities will be assigned to appropriate personnel, and management will review and reconcile the amounts reported on the Schedule of Expenditures of Federal Awards to the information provided by ODOT.

View Audit 415580

Finding 1241507 (2025-003)

Material Weakness 2025

Karen Organization of Minnesota

MN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: The Organization should strengthen its internal controls over grant reimbursement requests by ensuring all requests are reviewed and approved by the authorized Executive Dire...

Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: The Organization should strengthen its internal controls over grant reimbursement requests by ensuring all requests are reviewed and approved by the authorized Executive Director prior to submission to the grantor. Management should maintain documentation evidencing the review and approval and perform periodic monitoring to ensure compliance with established approval and segregation of duties requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective July 2026, KOM implemented an enhanced review and approval process for RPO reimbursement invoices. Each invoice is subject to review by two executives and requires two levels of approval. The Program Director and Executive Director are primarily responsible for the review and approval process. When the Executive Director is unavailable, the Finance Director provides the required review and approval. This process is intended to ensure appropriate oversight and documented authorization before reimbursement requests are submitted. Name of the contact person responsible for corrective action: Alice Buckner, Executive Director Planned completion date for corrective action plan: November 30,2026

View Audit 415577

Finding 1241504 (2025-001)

Material Weakness 2025

Center for Asbestos Related Disease

MT

Reporting § 200.512

Management agrees with the finding. CARD's primary federal funding ended on August 31, 2026, resulting in the cessation of operations and a substantial reduction in management and administrative resources. During the wind-down, the reduced administrative capacity and the inability to convene the Boa...

Management agrees with the finding. CARD's primary federal funding ended on August 31, 2026, resulting in the cessation of operations and a substantial reduction in management and administrative resources. During the wind-down, the reduced administrative capacity and the inability to convene the Board of Directors to review and approve the audited financial statements before the Federal Audit Clearinghouse filing deadline resulted in the missed submission deadline. CARD will submit the SF-SAC data collection form and Single Audit reporting package to the Federal Audit Clearinghouse promptly following final approval and issuance of the audited financial statements. The Board has designated Tracy McNew, Executive Director, as the individual responsible for coordinating the remaining audit, federal award closeout, and financial reporting responsibilities. The designated individual will maintain a calendar of all remaining deadlines, coordinate electronic or written Board approval when a formal meeting cannot be held, and retain confirmation that each required submission has been accepted. These procedures will remain in place until CARD has completed its federal award closeout requirements and dissolution responsibilities. Responsible person: Tracy McNew, Executive Director. Anticipated completion date: October 2026.

View Audit 415573

Finding 1241502 (2025-008)

Material Weakness 2025

City of Redondo Beach

CA

HUD Housing Programs Subrecipient Monitoring Material Weakness § 200.303

Recommendation: We recommend that the City review and update internal controls over the completion and submission of monthly program reports to ensure the accuracy of the information being reported and to ensure that supporting underlying documentation is properly retained. As part of this process, ...

Recommendation: We recommend that the City review and update internal controls over the completion and submission of monthly program reports to ensure the accuracy of the information being reported and to ensure that supporting underlying documentation is properly retained. As part of this process, the City should consider utilizing members of the Finance Department as the monthly reports contain certain financial information. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The RBHA established a process by which Housing staff generate the reports required to prepare the VMS and provide the Finance Department staff a copy in order to document timing and ensure additional review. Also, the RBHA and Finance revised the City’s account structure for Housing-related expenses to align with the City’s account setup with VMS reporting. The RBHA will provide monthly reports to the Finance Department and the financial consultant to document the timing of the reports and facilitate an independent review and ensure the monthly submissions are properly reviewed, approved, and retained for audit purposes. Name(s) of the contact person(s) responsible for corrective action: Imelda Delgado, Housing Manager Planned completion date for corrective action plan: January 2026

View Audit 415572

Finding 1241480 (2025-002)

Material Weakness 2025

Wayne County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.404 § 200.430

FA 2025-002 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass- Through Entity: Assistance Listing Numbers and Titles: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Costs/Cost Pri...

FA 2025-002 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass- Through Entity: Assistance Listing Numbers and Titles: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Costs/Cost Principles Significant Deficiency Nonmaterial Noncompliance U.S. Department of Agriculture Georgia Department of Education 10.553 - School Breakfast Program 10.555 - National School Lunch Program 255GA324N1199 (Year: 2025) $36,927 Description: A review of employee compensation expenditures and journal entries related to the Child Nutrition Cluster revealed that the School District’s internal control procedures were not operating appropriately to ensure that employee compensation and journal entries were appropriately reviewed, approved, and documented. Corrective Action Plans: The School District will strengthen internal controls to ensure that employee compensation and journal entries charged to the Child Nutrition Cluster are properly reviewed, approved, supported, and documented. • Review and document procedures for processing and allocating employee compensation charged to the Child Nutrition Cluster. • Require appropriate supervisory review and approval of employee compensation, including time and effort documentation, payroll allocations, and related supporting documentation. • Establish a documented review and approval process for journal entries affecting Child Nutrition funds, including verification of account codes, amounts, supporting documentation, and proper authorization. • Provide training to Finance and Child Nutrition personnel on payroll documentation, allowable costs, journal entries, and federal grant requirements. • Conduct periodic reviews of payroll expenditures and journal entries to ensure required approvals and supporting documentation are maintained and any errors are identified and corrected timely. Estimated Completion Date: June 30, 2027 Contact Person: Kimberly Harrison Telephone: 912-427-1000 Email: kharrison@wayne.k12.ga.us

View Audit 415566

Finding 1241469 (2025-004)

Material Weakness 2025

Helping Ourselves Pursue Enrichment, Inc.

AZ

Subrecipient Monitoring Reporting Eligibility § 200.512

2025-004 — Corrective action plan. Management agrees with this finding. HOPE will: (1) notify each pass-through entity in writing that the fiscal 2025 reporting package is late and give the expected submission date (by November 6, 2026); (2) coordinate the Federal Audit Clearinghouse submission with...

2025-004 — Corrective action plan. Management agrees with this finding. HOPE will: (1) notify each pass-through entity in writing that the fiscal 2025 reporting package is late and give the expected submission date (by November 6, 2026); (2) coordinate the Federal Audit Clearinghouse submission with the auditor, confirm HOPE’s SAM.gov registration, and designate the CEO as HOPE’s certifying official and the CFO as contact (by November 6, 2026); (3) submit the fiscal 2025 data collection form and reporting package within 30 days of receiving the auditor’s reports, with a target of 10 business days; (4) send the Clearinghouse acceptance confirmation to each pass-through entity within 5 business days of acceptance; (5) adopt a compliance calendar of all federal and pass-through reporting deadlines, with an owner for each and monthly verification by the CEO (by November 30, 2026); (6) amend the Resolution of Audit Findings Protocol to add a single audit timeline ending in Clearinghouse submission by June 30, with pass-through entities notified at least 30 days in advance of any expected delay (by November 30, 2026); and (7) agree on a fiscal 2026 audit timeline with the auditor that ends in submission by June 30, 2027 (by December 31, 2026). Responsible contact person: Benjamin Schutt, Chief Financial Officer.

View Audit 415554

Finding 1241432 (2025-001)

Material Weakness 2025

Public Health Institute of Metropolitan Chicago

IL

Reporting

Condition: PHIMC did not submit its 2025 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse before the deadline of September 30, 2026. In addition, PHIMC's Consolidated Year End Financial Report (CYEFR) required by the Grant Accountability and Transparency Act...

Condition: PHIMC did not submit its 2025 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse before the deadline of September 30, 2026. In addition, PHIMC's Consolidated Year End Financial Report (CYEFR) required by the Grant Accountability and Transparency Act was also submitted late. Management Response: Management concurs with the finding. Corrective Action Taken or Planned: Management will establish and maintain a compliance reporting calendar that identifies the applicable due dates, responsible personnel, required review and approval, and submission status for the Data Collection Form, Single Audit reporting package, and CYEFR. Management will monitor the calendar throughout the reporting process and provide sufficient time for final review and submission. PHIMC plans to submit the December 31, 2026 Data Collection Form and Single Audit reporting package to the Federal Audit Clearinghouse, and the related CYEFR to the appropriate state agency, by their respective applicable deadlines. Anticipated Date of Completion: September 30, 2027, or earlier if required under the applicable federal submission deadline. Name of Contact Person Responsible for Corrective Action: Karen Reitan, President & Chief Executive Officer.

View Audit 415529

Finding 1241338 (2025-001)

Material Weakness 2025

Stark County Community Action Agency

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 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 i...

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 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 Agency did not timely submit the Single Audit Reporting Package for the year ended December 31, 2025. Cause: Due to delays in the audit process, the December 31, 2025 audit was not completed until after the submission deadline. Effect: Failure to submit the data collection form timely may effect compliance with Uniform Guidance reporting requirements. Recommendation: We recommend the accounting records are prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form are completed by the required deadline. Corrective action taken or planned: The Agency concurs with recommendations that the accounting records be prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form are completed by the required deadline. As several communications to the auditor resulted in either no and/or untimely responses to the Agency, o ensure timely completion and submission of the annual Single Audit reporting package, the Agency will: (1) Schedule and implement a pre-audit meeting in advance of the audit scheduling. (2) Ensure that future auditor Statement of Work (SOW) explicitly require bi-weekly written reports be delivered to the Agency that communicates the status of the audit in progress (e.g., items requested , delivered, received, risks to timeline and budget, overall status). (3) Communicate timeline and budget concerns to the auditors managing partner(s) and to the Agency Finance Committee. (4) Confirm the audit calendar with the auditor detailing assigned responsibilities and deadlines for completing year-end reconciliations, the Schedule of Expenditures of Federal Awards and supporting documentation. Name of contact person responsible for correction action: Mr. Rodney Reasonover Anticipated completion date: December 31, 2026

View Audit 415476

Finding 1241259 (2025-003)

Material Weakness 2025

Midcoast Maine Community Action

ME

Reporting § 200.512

Management acknowledges that the fiscal year 2025 single audit reporting package was not submitted to the Federal Audit Clearinghouse within the required timeframe. At the end of fiscal year 2025, the Organization experienced staffing transition and a related backlog while simultaneously implementin...

Management acknowledges that the fiscal year 2025 single audit reporting package was not submitted to the Federal Audit Clearinghouse within the required timeframe. At the end of fiscal year 2025, the Organization experienced staffing transition and a related backlog while simultaneously implementing new accounting system. These circumstances required additional time to complete year-end reconciliations, validate account balances, and finalize financial reporting schedules and supporting documentation needed for the audit. The Organization is current with its account reconciliations and has increased the involvement of its senior accountant in the monthly close. The outsourced accounting service provider is providing training and knowledge transfer to the senior accountant, and additional personnel are involved in key accounting and reporting activities to strengthen continuity and reduce reliance on any single individual. The Organization will establish and maintain a year-end checklist and a single audit timeline that includes milestones for closing the general ledger; completing and reviewing account reconciliations; preparing the financial statements and Schedule of Expenditures of Federal Awards; assembling supporting documentation; responding to audit requests; completing management review; and submitting the reporting package to the Federal Audit Clearinghouse. Responsibilities and target dates will be assigned for each milestone, and progress will be monitored through regular audit status meetings and documented tracking of requests, due dates, responsible parties, and outstanding items. Management has also enhanced coordination among the President/CEO, fiscal staff, Finance Committee, and accounting service provider. Monthly reconciliations, financial reporting, and maintenance of supporting schedules throughout the year will provide a more complete and timely foundation for the annual audit. To support continuity during future staffing changes, the Organization will maintain current documentation of key accounting, grant reporting, and audit coordination procedures and will continue to strengthen its knowledge-transfer practices. These actions are intended to improve audit readiness and support timely compliance with Federal Audit Clearinghouse submission requirements. The anticipated completion date for this corrective action is October 31, 2026.

View Audit 415374

Finding 1241258 (2025-002)

Material Weakness 2025

Midcoast Maine Community Action

ME

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management concurs with this finding and has taken steps to strengthen controls over the preparation, review, and submission of fiscal reports. For fiscal year 2026, the Organization has implemented enhanced internal controls requiring the senior accountant to prepare the reports, program directors ...

Management concurs with this finding and has taken steps to strengthen controls over the preparation, review, and submission of fiscal reports. For fiscal year 2026, the Organization has implemented enhanced internal controls requiring the senior accountant to prepare the reports, program directors to review and approve all programmatic and fiscal reports for accuracy, completeness, and compliance prior to submission to the outsourced accounting for final fiscal review. Documentation of these reviews and approvals is maintained to provide evidence of oversight. Written procedures have been updated to clearly define responsibilities, review timelines, and approval requirements, and periodic monitoring will be conducted to ensure controls remain effective, particularly during staff transitions. These actions are intended to strengthen accountability, preserve continuity, and reduce the risk of incomplete or inaccurate reporting. In addition, staff responsible for federal Head Start grant reporting, including the President/CEO, Head Start Director, and fiscal staff, attended the Fiscal Accountability, Integrity, & Risk (FAIR) Forum in September 2026 to further strengthen our understanding of the regulations pertaining to this federal award. Also, the Organization’s Senior Accountant will attend Head Start’s National Center on Program Management and Fiscal Operations (PMFO) Institute to learn practical strategies related to financial leadership, internal controls, financial reporting, cost allocation, audit readiness, and organizational accountability. This training will go far to ensure a clear understanding of reporting requirements, including completion of SF-425 reports and the reporting of recipient share of expenditures. The anticipated completion date for this corrective action is September 30, 2026.The PFMO training pertaining to this finding will be completed by November 30, 2026.

View Audit 415374

Finding 1241254 (2025-002)

Material Weakness 2025

Davis & Elkins College

WV

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

Management acknowledges the reporting package and Data Collection Form were not submitted to the Federal Audit Clearinghouse by the required deadline due to delays in completing the audited financial statements.. Management has addressed the staffing challenges which caused the delay by evaluating r...

Management acknowledges the reporting package and Data Collection Form were not submitted to the Federal Audit Clearinghouse by the required deadline due to delays in completing the audited financial statements.. Management has addressed the staffing challenges which caused the delay by evaluating resource needs, filling key positions, and improving the assignment of financial reporting responsibilities. These actions are intended to support the timely completion of the annual audit and ensure compliance with future Federal Audit Clearinghouse reporting deadlines.

View Audit 415371

Finding 1241244 (2025-001)

Material Weakness 2025

El Concilio California

CA

Reporting § 200.512

Recommendation: We recommend that management implement procedures to ensure timely coordination with auditors, especially during periods of leadership transition. Clearly defined internal timelines and accountability for providing audit documentation will help support timely completion and submissio...

Recommendation: We recommend that management implement procedures to ensure timely coordination with auditors, especially during periods of leadership transition. Clearly defined internal timelines and accountability for providing audit documentation will help support timely completion and submission of future audits. Management's Response: Leadership recognizes the importance of timely Single Audit submissions and is implementing improvements in internal coordination and communication processes. The finance department is currently undergoing systems and procedural changes to ensure timely completion of the audit and compliance with federal requirements going forward.

View Audit 415358

Finding 1241232 (2025-001)

Material Weakness 2025

Clayton County Community Services Authority, Inc.

GA

Allowable Costs / Cost Principles Reporting

The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. Wit...

The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. With the completion of the fiscal year 2025 audit, the organization is working diligently with the audit firm to complete the fiscal year 2026 audit. Preliminary year end close out and reconciliations of fiscal year 2026 general ledger transactions and reports have already begun. The organization is working closely with the audit firm with the immediate transition into the fiscal year 2026 audit schedule. All subsequent year's audits have been completed and the fiscal year 2025 audit will be submitted as soon as possible in order to bring the organization current and in compliance with this finding. The anticipated timeline for the completion of the fiscal year 2026 audit December 31, 2026. The agency anticipates presenting the fiscal year 2026 final audit to the Board of Directors at the January 2027 Board meeting. With the completion of the FY2026 audit, the agency will be in full compliance with the Annual Audit requirements as set forth by federal and state regulations. This will bring the agency into full compliance for this finding.

View Audit 415315

Finding 1241172 (2025-005)

Material Weakness 2025

Community Health Service, Inc.

MN

Reporting § 200.328

Federal Financial Reporting Type: Significant Deficiency Corrective Actions: - Establish compliance calendar and tracking system. - Assign responsibility and require supervisory review. - Monitor reporting timelines. Responsible Parties: Chief Executive Officer and Chief Financial Officer

View Audit 415245

Finding 1241170 (2025-003)

Material Weakness 2025

Community Health Service, Inc.

MN

Cash Management Internal Control / Segregation of Duties Material Weakness § 200.305

Cash Management Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Implement reconciliation of each drawdown to actual expenditures. - Require detailed supporting documentation. - Establish supervisory approval process. Responsible Parties: Chief Executive Officer and ...

Cash Management Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Implement reconciliation of each drawdown to actual expenditures. - Require detailed supporting documentation. - Establish supervisory approval process. Responsible Parties: Chief Executive Officer and Chief Financial Officer

View Audit 415245

Finding 1241164 (2025-001)

Material Weakness 2025

Healthy Relationships California

CA

Reporting Significant Deficiency § 200.512

Healthy Relationships California management will ensure the audit is completed within the required time period and submitted to the Federal Audit Clearinghouse promptly in conjunction with the external accounting firm.

View Audit 415240

Finding 1241161 (2025-005)

Material Weakness 2025

Wateree Community Actions, Inc.

SC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

Finding 2025-005 — Timely Submission of Single Audit Reporting Package Description of Finding: The preliminary audit reports that the Single Audit reporting package for the fiscal year ended December 31, 2024 was submitted after the September 30, 2025 deadline. The audit attributes the delay to issu...

Finding 2025-005 — Timely Submission of Single Audit Reporting Package Description of Finding: The preliminary audit reports that the Single Audit reporting package for the fiscal year ended December 31, 2024 was submitted after the September 30, 2025 deadline. The audit attributes the delay to issuance of the 2023 audit and completion of the 2024 trial balance, and states that the completed 2024 trial balance was not available until after the filing deadline. The finding is designated a repeat of 2024-006. Statement of Concurrence and Cause: Management acknowledges that the FY2024 Single Audit reporting package was submitted after the applicable deadline and accepts the recommendation to strengthen audit coordination and submission tracking. Management reports that a change in independent auditors contributed to the delay: the predecessor auditor did not provide documentation requested by the successor auditor in a timely manner, delaying commencement of the FY2024 audit. This delay subsequently affected the scheduling and progress of the FY2025 audit. WCAI recognizes its responsibility for monitoring audit completion and federal submission deadlines notwithstanding delays involving external auditors. Corrective Action: WCAI has strengthened coordination with the independent auditors. For each audit cycle, management will maintain a written timetable with target dates for year-end reconciliations, delivery of requested schedules, predecessor-to-successor auditor document transfers when applicable, fieldwork, draft review, governance review, and Federal Audit Clearinghouse submission. The CEO and CFO will track outstanding requests and follow up in writing on delayed documents; unresolved delays will be escalated promptly to the audit firm leadership and, when appropriate, the Board. Management will document revised milestones and contingency steps when auditor transitions or third-party delays threaten the filing deadline. Proof of submission and FAC acceptance will be retained. Responsible Party: Chief Executive Officer, working with the Chief Financial Officer and independent auditor. Implementation Status / Timeline: Enhanced audit coordination began during the FY2025 audit cycle. Written scheduling, outstanding-request tracking, escalation, and deadline monitoring are ongoing for the FY2025 and subsequent audit cycles. Effectiveness will be evaluated based on documented completion and timely filings. Monitoring and Evidence: Audit engagement and transition correspondence; predecessor-auditor document requests and follow-up dates; written audit timetable; outstanding-items log; dated deliverables; status meeting notes; escalation correspondence; revised milestones; completed Data Collection Form; and Federal Audit Clearinghouse submission and acceptance confirmation. Management Oversight and Verification Oversight: The Chief Executive Officer and Chief Financial Officer will review implementation and monitoring documentation, communicate significant exceptions to the appropriate governance bodies, and ensure follow-up is documented. The FY2026 audit will provide independent evaluation of whether the corrected procedures operated effectively during the period tested. Supporting records: FY2025 preliminary audit findings; FY2024 Corrective Action Plan; 2026 account reconciliations, grant accounting and cost-allocation schedules, reporting logs, auditor correspondence, and audit submission records, as applicable. Management Contact: Annette Tucker, Chief Executive Officer 201 Columbia Mall Blvd, Ste 91 Columbia, SC 29223 Email: atucker@wcai.org Direct Line : 803-712-4743

View Audit 415233

Corrective Action Plans

Filters