Corrective Action Plans

Finding 1220206 (2025-024)

Material Weakness 2025

DC

Reporting Subrecipient Monitoring § 200.303 § 200.502 § 200.510

The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. FFATA Reporting Compliance: In February 2026, the DBH Grants Management Office created an FFATA procedure to ensure compliance with timely FFATA reporting. As a result of this finding, t...

The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. FFATA Reporting Compliance: In February 2026, the DBH Grants Management Office created an FFATA procedure to ensure compliance with timely FFATA reporting. As a result of this finding, the procedure has been updated to report bi-weekly rather than monthly to ensure reporting under 30 days. The GMO Director will also provide continuous training to staff outside of the GMO to ensure staffing will not become a barrier, as experienced in early 2026. As of June 1, 2026, all FFATA entries as of the May 25th purchase order (R071) report have been reported. Additionally, as we plan for the forthcoming electronic grants management system (eGMS) we’re in discussion to add a report feature that will provide needed info for FFATA entry i.e., UEI, FAIN, award amount and purchase order # to automate the process. SEFA Reporting Compliance: Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, The AFO, and the Grants Program Manager for a detailed review of the SEFA to confirm expenditures are correctly categorized by fund and grants, reconciles to the DIFS R019 report and reflects the amount expended for sub-recipients. Effective FY26, subrecipient totals are uniquely identified with an account number that will reflect in the R019 report as a subset of total expenditures. This report will be used to complete the SEFA going forward.

View Audit 405318

Finding 1220205 (2025-023)

Material Weakness 2025

Government of the District of Columbia

DC

Eligibility Internal Control / Segregation of Duties Questioned Costs § 200.303

The Economic Security Administration (ESA) concurs with this finding. ESA will review its current case review procedures to ensure that prioritization of assignments aligns with regulatory timeliness requirements. Based on the results of this review, ESA will update its procedures as needed.

View Audit 405318

Finding 1220198 (2025-018)

Material Weakness 2025

Government of the District of Columbia

DC

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions § 200.303

The Department of Human Services (DHS)/Economic Security Administration (ESA) agree with the auditor’s findings regarding the lack of completion of requests from the Child Support Enforcement (CSE) to the TANF program to impose a child support on parents who have not cooperated with Child Support co...

The Department of Human Services (DHS)/Economic Security Administration (ESA) agree with the auditor’s findings regarding the lack of completion of requests from the Child Support Enforcement (CSE) to the TANF program to impose a child support on parents who have not cooperated with Child Support compliance requirements. The incomplete work was due to staff transitions occurring during the review period which impacted the oversight and productivity of DHS – ESA staff working on the child support sanction process. The following corrective action plan has been developed by DHS/ESA to address the findings. These controls would provide DHS/ESA with the ability to identify discrepancies, promote accountability, and ensure that actions are carried out timely and accurately. The work will be performed by staff working in the Division of Customer, Workforce Employment and Training (DCWET). The DCWET leadership will: • Conduct training sessions for the newly assigned staff to ensure they understand the procedures and expectations to complete the required tasks. The training will also provide clarity about the procedures for imposing a child support sanction and lifting a child support sanction. The lack of clarity was caused by the sanction team’s staff turnover and inability to timely backfill vacancies due to budget constraints. A new staff has been assigned to the team, and OPM has updated the manual that contains the procedures for imposing and lifting child support sanctions. • Implement an internal digital tracking system to ensure completion of all required tasks in a timely and accurate manner. This will include a process to re-assign work when staff are on leave for two or more days. OPM is working with OIS to automate some of the manual processes while retaining the integrity of the process. OPM will collaborate with OIS to automate both the non -cooperation sanction imposition and lifting. OIS will create a digital tracking system that would lead to improvement in the supervision, tracking, and monitoring of staff daily activities and completion of assignments. • Increase supervision and monitoring of employees responsible for completing the requests from the Office of the Attorney General OAG by conducting scheduled follow-up reviews to monitor progress of work and provide guidance to staff, as needed. • Review the procedures document to ensure that the process of calculating sanctions and benefit amounts as well as the content of sanction letters are accurate and timely.

View Audit 405318

Finding 1220197 (2025-017)

Material Weakness 2025

Government of the District of Columbia

DC

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303 § 200.334 § 200.338

The Department of Human Services (DHS) agrees with the findings, and we’ll work with the DCAS and DICM teams to mitigate the causes of the findings. These findings are mostly residual issues with the tables in DHS/ESA DCAS system. ESA needs to enhance DCAS to tie the income evidence in the income su...

The Department of Human Services (DHS) agrees with the findings, and we’ll work with the DCAS and DICM teams to mitigate the causes of the findings. These findings are mostly residual issues with the tables in DHS/ESA DCAS system. ESA needs to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This would be automating the process by connecting the 2-step process into one task. This automation process would be a permanent solution to curbing stale and unsubstantiated hours from migrating to Q5i. DCWET will work with DICM to request that a JIRA ticket be created to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. The ESA DPO needs to conduct staff training (re-training) of all SSR on the DCAS screens which require action to confirm employment. This means that the DPO should dedicate resources to providing adequate training to SSRs involved in updating customers’ employment information in DCAS. The DCWET Deputy Administrator will take the lead with the DPO counterpart to implement the necessary training starting before September 30, 2027.

View Audit 405318

Finding 1220196 (2025-016)

Material Weakness 2025

Government of the District of Columbia

DC

Reporting § 200.303

The Department of Human Services (DHS) concurs with the finding. The SEFA submitted was correct, but the amount reported on the ACR-196 was incorrect because there was an undetected change in a formula in the workbook. This resulted in an error not being detected. Management’s corrective action plan...

The Department of Human Services (DHS) concurs with the finding. The SEFA submitted was correct, but the amount reported on the ACR-196 was incorrect because there was an undetected change in a formula in the workbook. This resulted in an error not being detected. Management’s corrective action plan: Complete reconciliation, document the variance source, and implement strengthened controls, including standardized reconciliations, dual-review procedures, and improved documentation retention. • Quarterly Review – consist of quarterly reconciliation of ACR-196 with the DIFS GL system. • Review and sign-off from Accounting Officer, Budget Director and Agency Fiscal Officer as final reviewer and backup before submitting in federal system. • Long-term improvements to include automated variance checks and quarterly ACF tie-out meetings • Annual reconciliation of ACF-196R reporting and final DIFS GL expense reports.

View Audit 405318

Finding 1220176 (2025-009)

Material Weakness 2025

Government of the District of Columbia

DC

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. The Office of Financial Aid experienced staff turnover, which impacted the timeliness of reporting submissions to the Common Origination and Disbursement (COD) system. This challenge was ...

The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. The Office of Financial Aid experienced staff turnover, which impacted the timeliness of reporting submissions to the Common Origination and Disbursement (COD) system. This challenge was further compounded by the need to train and cross-train staff to ensure continuity in reporting responsibilities. To address this issue, the office has identified and trained two staff members who are capable of originating and submitting enrollment reporting to COD. Additionally, we have implemented enhanced internal controls, including weekly reporting processes, to ensure compliance with all required deadlines. These measures are designed to ensure that records are submitted within the mandated 15-day timeframe.

View Audit 405318

Finding 1220172 (2025-008)

Material Weakness 2025

Government of the District of Columbia

DC

Subrecipient Monitoring Questioned Costs Procurement, Suspension & Debarment § 200.303

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) concurs with the auditor’s findings and recommendations. Create clear communications and instructions for DMPED grant administrators to include as a required reporting responsibility. Add internal controls and policies that...

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) concurs with the auditor’s findings and recommendations. Create clear communications and instructions for DMPED grant administrators to include as a required reporting responsibility. Add internal controls and policies that include a supervisory review of the report information before it is submitted to the System for Award Management (sam.gov) website.

View Audit 405318

Finding 1220169 (2025-005)

Material Weakness 2025

Government of the District of Columbia

DC

Reporting Internal Control / Segregation of Duties § 200.302 § 200.303

DC Government Operations is committed to full compliance going forward and has developed the following corrective action plan in coordination with the Office of the Chief Financial Officer. Step 1 — Retroactive Completion of FY2025 SF-425 The DC Government Operations Grants Management Specialist, in...

DC Government Operations is committed to full compliance going forward and has developed the following corrective action plan in coordination with the Office of the Chief Financial Officer. Step 1 — Retroactive Completion of FY2025 SF-425 The DC Government Operations Grants Management Specialist, in coordination with the OCFO, will compile all required financial data and complete the SF-425 Federal Financial Report for the fiscal year ended 30 Sept 2025. This includes reconciling cumulative expenditures against federal award records, ensuring all figures are supported by source documentation, and obtaining supervisory review and Director approval prior to submission. Target completion: September 2026. Step 2 — Assignment of Ongoing Reporting Responsibility The Grants Management Specialist is hereby designated as the party responsible for the preparation and timely submission of the SF-425 for all active cooperative agreements within DC Government Operations. The OCFO will provide technical review and certification before each submission. This assignment will be documented in writing and reflected in updated position responsibilities. Step 3 — Update of the Existing Reporting Calendar DC Government Operations maintains an existing Cooperative Agreement Grants reporting calendar that will be updated to incorporate all SF-425 submission deadlines for each active award. The calendar will include 90-day, 60-day, and 30-day advance notification triggers assigned to the Grants Management Specialist, with escalation to the CAO and Director if deadlines are at risk. The updated calendar will be reviewed and approved by the Director no later than July 31, 2026. Step 4 — Development of a Standard Operating Procedure The Grants Management Specialist will develop a written SOP governing the end-to-end SF-425 process, to include: data gathering from OCFO, reconciliation against billing authorizations, supervisory review, Director approval, submission to the federal awarding agency, and retention of submission confirmation as audit evidence. The SOP will be reviewed by the CAO, finalized, and placed into the DC Government Operations grants compliance library no later than August 31, 2026. Step 5 — Coordination with GOR and USPFO DC Government Operations will initiate a formal coordination meeting with the Grants Officer Representative and the U.S. Property and Fiscal Officer to align on all federal reporting requirements under the cooperative agreement going forward. This meeting will produce a shared reporting expectations document to ensure all parties are operating from the same compliance framework. Target: July 2026.

View Audit 405318

Finding 1220167 (2025-003)

Material Weakness 2025

Government of the District of Columbia

DC

Reporting Subrecipient Monitoring § 200.303 § 200.502 § 200.510

The Office of the State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations related to this finding. This oversight occurred during the transition to the new corrective action plan instituted during the prior fiscal year. OSSE is confident in its new review proc...

The Office of the State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations related to this finding. This oversight occurred during the transition to the new corrective action plan instituted during the prior fiscal year. OSSE is confident in its new review process of FFATA that will prevent the underlying reporting issue from recurring. OCFO concurs with the auditor’s finding. The original classification reflected OCFO’s judgment during report compilation rather than lack of control. Based on the initial analysis, the OCFO had not bifurcated the amount of the subrecipients’, School Food Authorities (SFAs) and Food Service Program Sponsors (SFSPs), expenditures in the SEFA under the Passed Through to Subrecipients column. CNC program operated as a reimbursement mechanism where School Food Authorities (SFAs) and Summer Food Services Program (SFSP) Sponsors received payments as Subrecipients. Subsequently reviewed, OCFO bifurcated the related expenditure in the SEFA, which resulted in updating the SEFA accordingly. OCFO remains committed to complying with its policies and procedures and will implement an additional layer of review to ensure the accuracy of the SEFA.

View Audit 405318

Finding 1220160 (2025-001)

Material Weakness 2025

Government of the District of Columbia

DC

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identi...

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identified the actions completed to eliminate the deficiencies. The District will focus on efforts that will create the maximum impact, which includes creating new options for collaboration, streamlining current communication, and introducing cross-functional prioritization. These strategies will help the District move projects toward completion and are rooted in continuous quality improvement. To guide its strategic efforts and track its impact, DHS has outlined the following four phases of corrective action plans to be taken to ensure the deficiencies will be eliminated: • Review and Prioritization, • Design and Development, • Implementation, and • Monitor and Evaluation. Each phase has several process steps including a completion document that signals the permission to move to the next phase. The detailed process steps are documented under DHS’ Consolidated Semi-Annual SNAP Advance Warning Letter Corrective Action Plan and FFY2026 Quality Control Corrective Action Plan reports. The corrective action plan is facilitated by the Quality Improvement Program and since implementing this process in January 2021, the District has identified root causes for errors and gaps in internal auditing and evaluation processes. Therefore, the flow of the semi-annual corrective action plans reflects the District’s commitment to a collaborative corrective action plan - expanding the data analysis section to include data and analysis of internal methods, a complete summary of each phase completed, and a timeline for upcoming phase/project completion.

View Audit 405318

Finding 1220155 (2025-005)

Material Weakness 2025

City of Hialeah, Florida

FL

Reporting

AUDIT RESPONSE 5: SD2025-005 – INACCURATE REPORTING OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE The City recognizes that the original SEFA submitted for fiscal year 2025 contained omissions and reporting inaccuracies that required subsequent revisions. Corrective...

AUDIT RESPONSE 5: SD2025-005 – INACCURATE REPORTING OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE The City recognizes that the original SEFA submitted for fiscal year 2025 contained omissions and reporting inaccuracies that required subsequent revisions. Corrective Action Taken:  Researched, reconciled, and corrected SEFA data in collaboration with auditors and grant managers.  Improved departmental communication during the review. Corrective Action Planned:  Centralize grant administration and reporting.  Ensure the SEFA is reviewed and approved by the Finance Division Director prior to submission to the auditor. Responsible Party: Citywide grants administration / Finance Division Anticipated Completion Date: FY 2026 year-end close.

View Audit 405308

Finding 1220139 (2025-005)

Material Weakness 2025

Dallas County

TX

Special Tests & Provisions Questioned Costs Reporting § 200.303

Corrective action plan: Dallas County HCVP will expand inspection capacity by hiring additional full-time and contractual inspectors, including an Inspector Supervisor to ensure timely completion of all inspections. Additionally, the Housing Supervisor will review inspection status regularly to ensu...

Corrective action plan: Dallas County HCVP will expand inspection capacity by hiring additional full-time and contractual inspectors, including an Inspector Supervisor to ensure timely completion of all inspections. Additionally, the Housing Supervisor will review inspection status regularly to ensure compliance with HUDrelated inspection schedules. Increasing staffing levels will allow the program to meet HUD-required timeframes consistently and reduce the likelihood of delays. Implementation dates: September 30, 2026 Responsible persons: Kesete Yohannes, Assistant Director of Housing

View Audit 405307

Finding 1220130 (2025-004)

Material Weakness 2025

Civil Air Patrol

AL

Reporting Period of Performance

We concur with the finding and are implementing procedures to address all issues. The untimely submission of the SF-425 resulted from deficiencies in internal controls during the fiscal year end closeout process. Specifically, responsibilities for tracking and submitting required federal reports wer...

We concur with the finding and are implementing procedures to address all issues. The untimely submission of the SF-425 resulted from deficiencies in internal controls during the fiscal year end closeout process. Specifically, responsibilities for tracking and submitting required federal reports were not sufficiently defined, and monitoring procedures did not ensure that reporting deadlines were met. CAP is implementing corrective actions to strengthen its reporting processes. These actions include establishing a formal reporting calendar that identifies all required federal reporting deadlines, clearly assigning responsibility and backup responsibility for report preparation and submission, and implementing a documented supervisory review process to verify that reports are submitted timely. These corrective measures are intended to ensure compliance with reporting requirements and improve accountability. CAP expects these actions to be fully implemented by 30 September 2026.

View Audit 405305

Finding 1220116 (2025-006)

Material Weakness 2025

Scotts Bluff County School District No. 16 Gering Public Schools

NE

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.512

All programs Recommendation: We recommend the District implement procedures to monitor audit reporting deadlines and ensure the data collection form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Explanation of disagreement with audit finding: T...

All programs Recommendation: We recommend the District implement procedures to monitor audit reporting deadlines and ensure the data collection form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We had a different auditing firm and were under the impression they had submitted it. We will ensure we will not be late again and submit it on time. . Name(s) of the contact person(s) responsible for corrective action: Stacy Rodriguez Director of Finance Planned completion date for corrective action plan: September 2025

View Audit 405300

Finding 1220090 (2025-003)

Material Weakness 2025

Northeastern Regional Association of Coastal Ocean Observing Systems

NH

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.332

Audit Finding Reference Number: 2025 – 003 Finding: NERACOOS submitted FFATA reports for the initial subaward agreements; however, the reports were not updated timely for subsequent subaward amendments. Specifically, amended subaward amounts and amendment dates were not reported timely and accuratel...

Audit Finding Reference Number: 2025 – 003 Finding: NERACOOS submitted FFATA reports for the initial subaward agreements; however, the reports were not updated timely for subsequent subaward amendments. Specifically, amended subaward amounts and amendment dates were not reported timely and accurately in SAM.gov. Corrective Action Plan: Develop a subaward amendment tracking log to record all subaward modifications, including amendment dates, revised subaward amounts, and FFATA reporting due dates. The log will be updated each time a subaward amendment is executed. Establish a written procedure requiring that any subaward amendment triggering a change in amount or key data be reported in SAM.gov within the required timeframe (no later than the end of the month following the month in which the obligation or award was made). Designate a staff member responsible for FFATA reporting compliance and assign a backup to ensure coverage during absences. Implement a quarterly reconciliation between executed subaward agreements/amendments and SAM.gov reporting records to identify and remediate any unreported or inaccurate entries. Provide training to relevant Finance and Grants Management staff on FFATA reporting requirements under 2 CFR Section 200.332 and SAM.gov reporting procedures. Retroactively update SAM.gov for any subaward amendments identified during the audit as not having been reported or reported inaccurately. Responsible Official: Jake Kritzer, Executive Director Anticipated Completion Date: August 31, 2026 (retroactive corrections); ongoing quarterly reconciliation beginning July 2026

View Audit 405299

Finding 1220089 (2025-002)

Material Weakness 2025

Northeastern Regional Association of Coastal Ocean Observing Systems

NH

Allowable Costs / Cost Principles Cash Management Material Weakness

Audit Finding Reference Number: 2025 – 002 Finding: NERACOOS recorded federal grant revenue for certain grants related to FY2025 activities in FY2026, based on the timing of reimbursement receipts rather than when the underlying expenditures were incurred. As a result, federal grant revenue and rela...

Audit Finding Reference Number: 2025 – 002 Finding: NERACOOS recorded federal grant revenue for certain grants related to FY2025 activities in FY2026, based on the timing of reimbursement receipts rather than when the underlying expenditures were incurred. As a result, federal grant revenue and related receivables for FY2025 were understated, while revenue in FY2026 was overstated for the related amounts. In addition, this may lead to misstatements in financial reporting if similar cutoff issues occur in future periods. Corrective Action Plan: Develop and implement a formal year-end revenue cutoff checklist specifically for federal grants. The checklist will require a review of all active federal awards within 60 days and then again in 30 days of fiscal year-end to identify allowable expenditures incurred but not yet reimbursed. Establish a procedure to record grant receivables and revenue accruals for identified unbilled costs prior to closing the accounting records each fiscal year. Train the Finance staff responsible for grant accounting on the accrual basis requirements under 2 CFR Part 200 and proper cutoff procedures. Incorporate a supervisory review step into the year-end close process to verify that all grant-related receivables and revenue accruals have been posted before the books are closed. Incorporate the cutoff review into the annual audit preparation timeline and document results for auditor review. Review the FY2025 federal financial reports submitted for CFDA 11.012 to determine whether any amendments or corrections are required, and coordinate with the federal agency as appropriate. Prior to submission of any federal financial reports (e.g., SF-425 Federal Financial Reports), confirm that recorded grant revenue and expenditures reflect all accrued amounts throughout the reporting period. Review draft federal financial reports against the general ledger before submission to verify consistency between reported and recorded amounts. Responsible Official: Jake Kritzer, Executive Director Anticipated Completion Date: September 30, 2026

View Audit 405299

Finding 1220059 (2025-001)

Material Weakness 2025

Chisholm-Hibbing Airport Authority

MN

Internal Control / Segregation of Duties Questioned Costs Reporting

Actions Planned - The Authority is not in position to hire additional staff members for the sole purpose of eliminated the segregation of duties finding from our audit. The Airport Office Adminstrator communicates with the Executive Director and commission members regarding all major account transac...

Actions Planned - The Authority is not in position to hire additional staff members for the sole purpose of eliminated the segregation of duties finding from our audit. The Airport Office Adminstrator communicates with the Executive Director and commission members regarding all major account transactions, including the recording of recurring and non-recurring jounral entry adjustments. The commission meets monthly and closely monitors the financial information provded to them. Official responsible: Airport Office Administrator Planned Completion Date - On-going monitoring Disagreement with Finding - none, the Authority concurs with the finding. Plan to Monitor - The Authority is aware of the situation and will monitor, as it deems appropriate. Monitoring will include commission member oversight for the interim and year-end reporting.

View Audit 405239

Finding 1220033 (2025-001)

Material Weakness 2025

Gwinnett Walton Habitat for Humanity, Inc.

GA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.507

Description of Finding: The organization did not complete and submit its Single Audit within the required timeframe due to special projects (mortgage sales) that dramatically limited staff bandwidth in key financial management positions, resulting in delays in audit coordination and reporting and th...

Description of Finding: The organization did not complete and submit its Single Audit within the required timeframe due to special projects (mortgage sales) that dramatically limited staff bandwidth in key financial management positions, resulting in delays in audit coordination and reporting and the timing of commencing the audit.Statement of Concurrence: The organization concurs with this finding.Corrective Action: The organization has resolved the underlying cause of this finding by streamlining the data collection process related to mortgage sales transactions. Furthermore, the organization is in the process of reorganizing the financial department to streamline workflows. The Staff Accountant in partnership with the Director of Finance & Administration are responsible for oversight of financial reporting, compliance with Uniform Guidance (2 CFR Part 200), and coordination of the Single Audit process.Corrective actions implemented include:• Departmental reorganization is underway to streamline workflows and provide clear ownership of departmental responsibilities (including single audit compliance) between Staff Accountant and Director of Finance and Administration.• Development of a formal audit timeline and internal milestones to ensure timely audit initiation, completion, and submission.• Strengthening of internal controls over financial reporting and audit documentation.• Ongoing communication and coordination with external auditors to ensure compliance with federal audit requirements. These actions ensure that future Single Audits will be completed and submitted timely in accordance with Uniform Guidance.Status of Finding: This finding resulted from unexpected special projects that limited financial staff bandwidth as well as fragmented workflows, which have both been addressed. Corrective action is in process.Projected Completion Date: Corrective action completed as of 6/5/2026, with ongoing monitoring incorporated into standard financial management procedures.

View Audit 405221

Finding 1219674 (2025-004)

Material Weakness 2025

City of Long Beach

CA

HUD Housing Programs Eligibility Reporting § 200.303

Program: Section 8 Housing Choice Vouchers (HCV) Finding: 2025-004 Finding Title: Internal Controls Over Participants Reexaminations Identification as a repeat finding if applicable: 2024-007 Contact Person: Michelle Mel-Duch, Housing Administrative and Financial Services Officer, Health & Human Ser...

Program: Section 8 Housing Choice Vouchers (HCV) Finding: 2025-004 Finding Title: Internal Controls Over Participants Reexaminations Identification as a repeat finding if applicable: 2024-007 Contact Person: Michelle Mel-Duch, Housing Administrative and Financial Services Officer, Health & Human Services Department, (562) 570-5344, Michelle.Mel-Duch@longbeach.gov Planned Actions: HACLB has updated its SEMAP Quality Control sample size worksheet to ensure the minimum required sample size is calculated using the total number of assisted families, in accordance with HUD SEMAP Indicator 3 requirements. The revised worksheet will be used for future quality control reviews to ensure compliance with federal requirements. In addition, HACLB has transitioned to the MRI housing management software platform, which provides enhanced reporting capabilities to generate accurate listings of assisted families, support the selection and tracking of quality control samples. To strengthen internal controls, HACLB will implement and document completion of reviews of reexamination files selected for SEMAP quality control. Expected Completion Date: December 31, 2026

View Audit 405210

Finding 1219670 (2025-002)

Material Weakness 2025

City of Long Beach

CA

HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

Program: Section 8 Housing Choice Vouchers (HCV) Finding: 2025-002 Finding Title: Internal Controls and Compliance over the Timeliness of Housing Choice Voucher Participant Re-examination and Recertification Identification as a repeat finding if applicable: 2024-003 Contact Person: Michelle Mel-Duch...

Program: Section 8 Housing Choice Vouchers (HCV) Finding: 2025-002 Finding Title: Internal Controls and Compliance over the Timeliness of Housing Choice Voucher Participant Re-examination and Recertification Identification as a repeat finding if applicable: 2024-003 Contact Person: Michelle Mel-Duch, Housing Administrative and Financial Services Officer, Health & Human Services Department, (562) 570-5344, Michelle.Mel-Duch@longbeach.gov Planned Actions: Staffing Augmentation and Organizational Support HACLB has recruited additional Housing Specialists to support management of the high-volume Housing Choice Voucher (HCV) Program, improve processing efficiency, and ensure compliance with HUD requirements and program deadlines. HACLB has hired a Housing Administrative and Financial Services Officer and a Housing Operations Program Officer. These positions provide strategic oversight of program operations, staff productivity, workload management, resource allocation, and performance monitoring. As of June 23, 2026, eight Housing Specialists have been hired and have undergone training. HACLB has requested renewal of the supervisory eligibility list to fill several vacant supervisory positions critical to operational oversight and staff development. To further reduce the backlog, HACLB has reassigned duties and created a dedicated team responsible for tracking overdue recertifications, monitoring progress, and implementing measures to ensure ongoing compliance. Contracted Support Services To accelerate backlog reduction efforts, HACLB renewed its contract with an external agency to provide dedicated assistance with processing overdue reexaminations. Additionally, HACLB has initiated a competitive procurement process to secure supplemental third-party support services to assist with backlog clearance and provide additional operational capacity while newly hired staff complete training and onboarding. Technology Improvements HACLB has transitioned to a new housing management software platform (MRI PHA Pro) designed to improve annual recertification tracking, workflow management, reporting capabilities, and productivity monitoring. The software system provides: • Enhanced monitoring of annual recertification deadlines. • Improved workflow tracking and assignment management. • Dashboard reporting and exception monitoring. • Increased visibility into staff productivity and workload distribution. • Improved compliance monitoring Additional Actions Taken to Date HACLB has implemented several operational improvements to strengthen internal controls and maintain compliance: Process Improvements • Revised recertification workflows and assignment procedures. • Established productivity targets and performance expectations for Housing Specialists. • Utilized MRI dashboards and exception reports to identify overdue cases and trigger management escalation procedures. • Increased supervisory oversight of workload distribution and case processing. Data Monitoring and Oversight Program management and data analytics staff actively monitor program performance and backlog reduction efforts through: • Regular forecasting and workload analysis. • Prioritization of high-risk and overdue cases. • Exception reporting and trend monitoring. • Ongoing evaluation of staffing needs and productivity levels. Staff Training HACLB continues to provide training for both new and existing staff on: • HUD recertification requirements. • Timeliness standards. • Case processing procedures. • Workflow management and quality assurance practices. Expected Completion Date: December 31, 2026

View Audit 405210

Finding 1219662 (2025-001)

Material Weakness 2025

Antonio B. Won Pat International Airport Authority, Guam

GU

Reporting Cash Management

Finding No. 2025-001 Preparation of the schedule of expenditures of federal awards Responsible Personnel: John M. Quinata, Executive Manager During the audit, the Authority reviewed the federally funded airport improvement projects (AIP) to ensure that all applicable items charged to the projects we...

Finding No. 2025-001 Preparation of the schedule of expenditures of federal awards Responsible Personnel: John M. Quinata, Executive Manager During the audit, the Authority reviewed the federally funded airport improvement projects (AIP) to ensure that all applicable items charged to the projects were accounted for. Correcting entries were made to FY25 and FY24 was restated to address the identified misstatements. To prevent future issues from occurring, the Authority has updated its procedures to enhance the process for identifying federal receivables and controls for reviewing and reconciling the SEFA with financial statement records. Timely reviews will take place at least quarterly. Any future changes to the process must be discussed, agreed upon with management, and documented.

View Audit 405200

Finding 1219647 (2025-001)

Material Weakness 2025

Glens Falls Housing Authority

NY

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations. We are confident that our March 31, 2026 audit will be completed by the December 31, 2026 deadline. If there are questions regarding this corrective action plan, please contact Ms. Stephanie Nasr, Executive Director at...

CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations. We are confident that our March 31, 2026 audit will be completed by the December 31, 2026 deadline. If there are questions regarding this corrective action plan, please contact Ms. Stephanie Nasr, Executive Director at (518) 793-2583.

View Audit 405188

Finding 1219645 (2025-002)

Material Weakness 2025

South Texas Development Council

TX

Reporting Subrecipient Monitoring § 200.512

Finding 2025-002 - Untimely Submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse Noncompliance | Repeat Finding | Entity-Wide Questioned Costs: None Repeat Finding: Yes - repeat of Finding 2024-004; fourth consecutive year Responsible Official(s): Juan E. Rodriguez, Ex...

Finding 2025-002 - Untimely Submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse Noncompliance | Repeat Finding | Entity-Wide Questioned Costs: None Repeat Finding: Yes - repeat of Finding 2024-004; fourth consecutive year Responsible Official(s): Juan E. Rodriguez, Executive Director (primary); Josafat Saldivar, Finance Director Anticipated Completion Date: June 30, 2027 (for the fiscal year 2026 single audit cycle) Management Response: STDC concurs with the finding. The fiscal year 2024 single audit reporting package was submitted to the Federal Audit Clearinghouse after the nine-month regulatory deadline, marking the fourth consecutive year of late submission. STDC understands that timely submission is essential to maintaining compliance and to supporting removal of its high-risk auditee designation. Corrective Action to Be Taken: STDC will adopt a board-approved audit readiness calendar under which year-end records are closed and reconciled within 90 days of fiscal year end, the auditor is engaged by December, and complete supporting documentation is delivered to the auditor by February. STDC will target Federal Audit Clearinghouse submission by April of each year, well ahead of the nine-month deadline. For the fiscal year 2025 audit, STDC has worked to complete the engagement on an accelerated schedule with a target submission on or before the June 30, 2026 deadline. Achieving timely submission for the fiscal year 2025 cycle and maintaining it thereafter is expected to support removal of the high-risk auditee designation in a future audit cycle.

View Audit 405186

Finding 1219608 (2025-001)

Material Weakness 2025

South Texas Development Council

TX

Reporting

Finding 2025-001 - Untimely Submission of Financial Status and Expenditure Reports, All Major Programs Significant Deficiency in Internal Control over Compliance and Noncompliance | Repeat Finding Questioned Costs: None Repeat Finding: Yes - repeat of Findings 2024-001 and 2024-003 Responsible Offic...

Finding 2025-001 - Untimely Submission of Financial Status and Expenditure Reports, All Major Programs Significant Deficiency in Internal Control over Compliance and Noncompliance | Repeat Finding Questioned Costs: None Repeat Finding: Yes - repeat of Findings 2024-001 and 2024-003 Responsible Official(s): Josafat Saldivar, Finance Director (primary); Juan E. Rodriguez, Executive Director (oversight and approval) Anticipated Completion Date: September 30, 2026 Management Response: STDC concurs with the finding. STDC acknowledges that financial status and expenditure reports were submitted late across all major programs during fiscal year 2025. STDC recognizes that the submission calendar implemented as the prior-year corrective action did not operate effectively, in part because financial report preparation depends on a single staff member in the finance function. Corrective Action to Be Taken: STDC will implement a hard financial-report close calendar establishing preparation deadlines no later than 10 days after each reporting period end, with required submission well in advance of each contractual due date. STDC will cross-train a second staff member to prepare financial status reports so that submissions do not depend on a single individual. The Executive Director will review the submission calendar monthly, and STDC will track actual submission dates against contractual deadlines on a monitoring dashboard reviewed at each board finance committee meeting. STDC expects these measures to restore timely reporting across all programs during fiscal year 2026.

View Audit 405186

Finding 1219592 (2025-001)

Material Weakness 2025

Crockett Resource Center for Independent Living, INC

TX

Reporting § 200.512

Management will update procedures to include calendar-based tracking of the single audit and the Data Collection Form submission to the FAC. Moving forward, the Executive Director will verify the Data collection Form and reporting package were submitted to the FAC by Finance Director by deadline

View Audit 405177

Corrective Action Plans

Filters