Corrective Action Plans

Finding 1208296 (2025-001)

Material Weakness 2025

OR

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

Student Financial Assistance Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College implement changes in process and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate. Expla...

Student Financial Assistance Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College implement changes in process and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Continue to review policies and procedures for accurate reporting. Investigate and identify discrepancies being exported by the Student Information System (Jenzabar). Have additional staff member review file and sign off before the data is submitted. Name(s) of the contact person(s) responsible for corrective action: Laura Sneddon Planned completion date for corrective action plan: June 2026

View Audit 399324

Finding 1208251 (2025-002)

Material Weakness 2025

Barry County Community Mental Health Authority

MI

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: The CMHSP included all contract costs, including amounts over $25,000 in the modified total direct costs. Corrective Action: Those involved in managing and reporting for the grant will review the approved budget to ensure understanding of what has been approved by SAMHSA. Prior to request...

Condition: The CMHSP included all contract costs, including amounts over $25,000 in the modified total direct costs. Corrective Action: Those involved in managing and reporting for the grant will review the approved budget to ensure understanding of what has been approved by SAMHSA. Prior to requesting funds each month, accounting assistant and chief operating officer will review total costs to date to ensure they are accounted properly in line with modified total direct costs. At year end, a final check will occur to ensure all costs are reported according to modified total direct costs methodology. Staff responsible: Kristyn Kostelec, Grant Manager, Karen Watson, Accounting Assistant, and Kelly Jenkins, Chief Operating Officer Anticipated completion date: 12/30/26

View Audit 399222

Finding 1208233 (2025-001)

Material Weakness 2025

Palo Duro II Inc.

OK

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness § 200.512

Views of Responsible Officials and Planned Corrective Actions: Management Response: Management concurs with the finding. In prior years, the Single Audit Reporting Package was not submitted to the Federal Audit Clearinghouse due to an internal misunderstanding of management’s responsibility for subm...

Views of Responsible Officials and Planned Corrective Actions: Management Response: Management concurs with the finding. In prior years, the Single Audit Reporting Package was not submitted to the Federal Audit Clearinghouse due to an internal misunderstanding of management’s responsibility for submission. With the engagement of a new audit firm, management has clarified these responsibilities. Corrective Action Plan: Management will formally designate responsibility for the timely submission of the Single Audit Reporting Package to a specific member of the finance department. In addition, management will implement a review process to confirm submission and receipt acknowledgment from the Federal Audit Clearinghouse. Responsible Official: Kimberly Burt, Chief Financial Officer Anticipated Completion Date: Management anticipates the filing will be completed within 30 days of the audit report date.

View Audit 399180

Finding 1208209 (2025-001)

Material Weakness 2025

Trinity Academy for the Performing Arts

RI

Material Weakness Period of Performance Reporting

March 23, 2026 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the following corrective action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street, 16th Fl...

March 23, 2026 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the following corrective action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street, 16th Floor Boston, MA 02110 Audit period: July 1, 2024, thru June 30, 2025 The findings from June 30, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS SIGNIFICANT DEFICIENCY 2025-001 Payroll Recommendation: The School implements a standardized checklist and conducts periodic internal reviews of onboarding documentation to ensure all required forms are properly completed and retained in accordance with Federal Regulations. Action Taken: The School is implementing a standardized onboarding checklist; all personnel folders will now include a printed version to ensure required forms, including Form 1-9 and Form W-4, are completed in full at the time of hire. In addition, periodic internal review of personnel files are completed in full at the time of hire. In addition, periodic internal reviews of personnel files will be conducted to verify ongoing compliance. HR staff will also receive additional training to reinforce proper documentation procedures and retention requirements. We are committed to strengthening internal controls and ensuring full compliance moving forward. If there are any questions regarding this plan, please call Harold Sands at 401-432-7881. Sincerely yours, Harold Sands

View Audit 399117

Finding 1208208 (2025-002)

Material Weakness 2025

Trinity Academy for the Performing Arts

RI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

March 23, 2026 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the following corrective action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street, 16th Fl...

March 23, 2026 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the following corrective action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street, 16th Floor Boston, MA 02110 Audit period: July 1, 2024, thru June 30, 2025 The findings from June 30, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY Revenue Recognition 2025-002 Elementary and Secondary School Emergency Relief Funds Recommendation: The School develop policies and procedures surrounding revenue recognition. These procedures should also include a reconciliation of expenses incurred versus revenue recognized, ensuring revenue is recognized when services are rendered and the provisions of the grants have been met. Action Taken: Revenue recognition issues that occurred in the fiscal year 2024 audit flowed through to fiscal year 2025 and were not caught in time for the fiscal year 2025 audit. The School continues to adhere to the matching policy. If there are any questions regarding this plan, please call Harold Sands at 401-432-7881. Sincerely yours, Harold Sands

View Audit 399117

Finding 1208196 (2025-004)

Material Weakness 2025

Red Mesa Unified School District #27

AZ

Internal Control / Segregation of Duties Questioned Costs Material Weakness

2025-004 REPORTING Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: None Type of Finding: Material Weakness in Internal Controls and Material Noncompliance Compliance Requirement: L. Reporting Condition/Context: Documentatio...

2025-004 REPORTING Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: None Type of Finding: Material Weakness in Internal Controls and Material Noncompliance Compliance Requirement: L. Reporting Condition/Context: Documentation was not provided to support the number of federally connected students reported on the Impact Aid application. Criteria: The District’s policies and procedures should ensure that internal controls over compliance of federal programs are in place and operating effectively. Cause: Management oversight and turnover in the federal grant department. Effect: Internal control weakness and material noncompliance. Recommendation: We recommend the District review its internal control procedures over federal programs to ensure that proper documentation is maintained to support the number of federallyconnected students on the Impact Aid application. Repeat Finding: Yes, similar to prior year finding 2024-005. Views of Responsible Officials: There is no disagreement with this finding. See the corrective action plan. Contact person: Laticia John, Business Coordinator

View Audit 399066

Finding 1208194 (2025-001)

Material Weakness 2025

Morris County Usd 417

KS

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

We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.

View Audit 399055

Finding 1208181 (2025-005)

Material Weakness 2025

Town of St. Francisville

LA

Reporting

he Town recognizes the Uniform Guidance section 200.510 and the importance of a SEFA sheet. The Town also acknowledges the lack of a SEFA and will prepare and provide a SEFA for all future federal tax dollars received by the Town of St. Francisville. The ledger and SEFA statement shall be kept by th...

he Town recognizes the Uniform Guidance section 200.510 and the importance of a SEFA sheet. The Town also acknowledges the lack of a SEFA and will prepare and provide a SEFA for all future federal tax dollars received by the Town of St. Francisville. The ledger and SEFA statement shall be kept by the Town Clerk and monitored by the Mayor.

View Audit 399042

Finding 1207156 (2025-001)

Material Weakness 2025

Evergreen Park Elementary School District 124

IL

Cash Management Reporting

The District and Business Manager will implement controls to properly report expenses to ISBE on a timely basis.

View Audit 399009

Finding 1207117 (2025-001)

Material Weakness 2025

The Pelham II Corporation

MA

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.512

A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2025-001 a. Comments on Finding and Each Recommendation Management agrees with the finding and the transition of responsibilities to the new President has been further identified and understood since ste...

A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2025-001 a. Comments on Finding and Each Recommendation Management agrees with the finding and the transition of responsibilities to the new President has been further identified and understood since stepping into the role in November 2024. b. Action(s) Taken or Planned on the Finding Identification and understanding of the reporting deadlines, along with the necessary access to facilitate the transmission of data. Going forward the Data Collection Form will be prepared by the management company and reviewed and approved by the President of the Pelham Corporation prior to submission. This action has been completed during 2025. This will allow the timely submission going forward B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questions Costs and Recommendations There were no open findings on the prior audit report.

View Audit 398940

Finding 1207114 (2025-004)

Material Weakness 2025

Dolton School District 149

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303

Condition: On May 15, 2025, ISBE communicated to the District that ARP ESSER recipients had until May 24, 2025 to liquidate obligations and that the District needed to submit its expenditure report to ISBE by May 21, 2025 for ISBE to process and submit to the U.S. Department of Education by the new ...

Condition: On May 15, 2025, ISBE communicated to the District that ARP ESSER recipients had until May 24, 2025 to liquidate obligations and that the District needed to submit its expenditure report to ISBE by May 21, 2025 for ISBE to process and submit to the U.S. Department of Education by the new deadline. On May 21, 2025, the District submitted a claim for reimbursement of expenditures totaling $4,343,814. The expenditures comprising this claim by date incurred and liquidated were as follows: $1,668,710 incurred through May 21, 2025 and liquidated as of that date $31,692 incurred through May 21, 2025 but not liquidated as of that date $325,805 incurred from May 21, 2025 through June 30, 2025 and liquidated as of June 30, 2025 $531,321 incurred from May 21, 2025 through June 30, 2025 but not liquidated as of June 30, 2025 $1,786,286 incurred after June 30, 2025 At May 21, 2025 and June 30, 2025, expenditures totaling $2,675,104 and 2,349,299, respectively, out of the $4,343,814 claimed for reimbursement were not incurred, not liquidated or both and, therefore, did not qualify for reimbursement based on the Federal statutes, regulations and the terms and conditions of the Federal award in effect at those dates. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Responsible Person: Dr. Maureen M. White, Superintendent Anticipated Completion Date: June 30, 2026

View Audit 398922

Finding 1207111 (2025-006)

Material Weakness 2025

St. George Fire Protection District No. 2

LA

Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

2025-006 – Deficiency in Internal Control over Reporting Corrective Action: The District will establish and implement written policies and procedures for the preparation, review, and submission of required reports for Federal and non-Federal grant awards. The reporting and related review requirement...

2025-006 – Deficiency in Internal Control over Reporting Corrective Action: The District will establish and implement written policies and procedures for the preparation, review, and submission of required reports for Federal and non-Federal grant awards. The reporting and related review requirements will be incorporated into the District’s policies for grant awards, including defined responsibilities and related record retention requirements. Responsible Officials: Fire Chief Gerard Tarleton Anticipated Completion Date: September 2026

View Audit 398900

Finding 1206866 (2025-003)

Material Weakness 2025

Alpine Achievers Initative

CO

Reporting Subrecipient Monitoring Period of Performance

Finding 2025-003: Late Submission of the Period Expense Report (PERs) Audit Finding: Alpine Achievers Initiative is required to submit Period Expense Reports (PERs) by the 10th of each month. PERs submitted later than 30 days after the performance period end date may result in denial of payment. In ...

Finding 2025-003: Late Submission of the Period Expense Report (PERs) Audit Finding: Alpine Achievers Initiative is required to submit Period Expense Reports (PERs) by the 10th of each month. PERs submitted later than 30 days after the performance period end date may result in denial of payment. In our audit, we found that 8 out of 12 PERs tested were submitted after the 10th of the following month. In addition, 1 of the 8 PERs submitted untimely, was submitted later than 30 days after the performance period end date. Audit Recommendation: We recommend Alpine Achievers Initiative review and follow policies and procedures to ensure timely submission of reports Management’s Response and Corrective Action Plan: Alpine Achievers Initiative acknowledges the finding and recommendation. Late submissions occurred due to delays on responses from the grantor. Management will be more proactive in documenting communication regarding Period Expense Reports (PERs) to ensure that, if they are submitted late, there is clear evidence of why and what date they were initially submitted. Management is now aware that the PER system only reflects the final submission date once approved, not the initial submission date. To address this, Alpine Achievers Initiative (AAI) will implement a process to document the initial submission date along with any backup documentation of delays, including communications with Serve Colorado or other relevant parties. Additionally, Serve Colorado has clarified that while timely submission of PERs is required, grantees who communicate a need for additional time by the 10th of the month are considered compliant. Serve Colorado also noted that, based on AAI’s history and previous communications, they would not consider this a finding or an indicator of poor performance. Moving forward, AAI will ensure that any anticipated delays are formally communicated to Serve Colorado before the due date and that records of these communications are retained for audit purposes. Contact and Completion Date: Megan Strauss (megan@alpineachievers.org) is the primary contact, and the Executive Director at Alpine Achievers Initiative. The correction action is expected to be resolved before the end of the next fiscal year-end of July 31, 2026. Finding 2025-001: Vendor Master File and Purchasing Hierarchy – Significant Deficiency Audit Finding: Alpine Achievers Initiative should establish and maintain a process to review their vendor master file, at least annually, to ensure the accuracy of vendor information. In addition, Alpine Achievers Initiative should create a policy to delineate purchasing authority as to allow employees to manage their programs. Alpine Achievers Initiative does not have a process in place to review their vendor master file and a policy to delineate purchasing authority. Audit Recommendation: We recommend Alpine Achievers Initiative establish and maintain a process to review their vendor master file, at least annually, and create a policy to delineate purchasing authority as to allow employees to manage their programs. Management’s Response and Corrective Action Plan: Alpine Achievers Initiative (AAI) acknowledges the audit finding regarding the need to establish and maintain a process for reviewing the vendor master file and delineating purchasing authority. AAI’s current processes do include review and approval of all expenses paid by the appropriate parties. AAI already has a plan in place to review and revise written policies with their outsourced CPA firm. We will make sure that these two items are specifically addressed so that evidence and policies align with practice. Contact and Completion Date: Megan Strauss (megan@alpineachievers.org) is the primary contact, and the Executive Director at Alpine Achievers Initiative. The correction action is expected to be resolved before the end of the next fiscal year-end of July 31, 2026.

View Audit 398869

Finding 1206761 (2025-001)

Material Weakness 2025

Marietta City School District

OH

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

The District does monthly close outs and balances which total expenditures and revenues to ensure proper monthly closing procedures. During each year-end closeout, a period H file is created. The Treasurer will ensure moving forward that the totals submitted to ODEW and the District’s expenditures t...

The District does monthly close outs and balances which total expenditures and revenues to ensure proper monthly closing procedures. During each year-end closeout, a period H file is created. The Treasurer will ensure moving forward that the totals submitted to ODEW and the District’s expenditures tie out. As far as TitIe I is concerned, yearly Financial expenditure reports (FER) are filed and approved by ODEW. All (FER) in 2023, 2024 and 2025 have been submitted by District approved by ODEW.

View Audit 398824

Finding 1206757 (2025-001)

Material Weakness 2025

Vivent Health and Affiliates

WI

Questioned Costs Allowable Costs / Cost Principles Cash Management

Corrective Action Planned: Management reviewed this instance and performed a detailed analysis of our internal controls, procedures and other like transactions. Management concluded that it was an isolated incident that occurred due to the timing and processing of the voided transaction and the tran...

Corrective Action Planned: Management reviewed this instance and performed a detailed analysis of our internal controls, procedures and other like transactions. Management concluded that it was an isolated incident that occurred due to the timing and processing of the voided transaction and the transition to a new grant year. Vivent Health has implemented additional controls including dual review of grant year-to-date expenditures and system and reporting enhancements that will identify and prevent changes related to prior periods. Specific steps taken are: 1) retrained accounts payable team on void check procedure, 2) implemented a system enhancement that does not permit a user to enter any transaction type to a prior month that has been closed (also planned for new financial system to be implemented by September 2026), 3) examined all void check transactions for any grant-related expenditures that crossed the last two fiscal years with no instance of duplicate invoicing identified, and 4) implemented dual review of running a YTD general ledger report for all grants and comparing total expenditures for the grant period versus total expenditures claimed in the prior month. Name(s) of Contact Person(s) Responsible for Corrective Action: Erin Crandall, VP Finance Anticipated Completion Date: These actions were implemented February 2026 and will be documented throughout the current fiscal year, with completion at fiscal year-end (August 31, 2026). Vivent Health is implementing a new ERP system in September 2026 and will ensure these controls are in place.

View Audit 398814

Finding 1206667 (2025-004)

Material Weakness 2025

East St Louis School District 189

IL

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.344 § 200.403 § 200.405

Corrective Action Plan Finding No. 2025-004 Condition – The District submitted an expenditure report for $19,165,569 for the quarter ending March 31, 2025, which included amounts that were properly obligated but not yet expended as of the report date. The District reported $14,638,097 in ESSER funds...

Corrective Action Plan Finding No. 2025-004 Condition – The District submitted an expenditure report for $19,165,569 for the quarter ending March 31, 2025, which included amounts that were properly obligated but not yet expended as of the report date. The District reported $14,638,097 in ESSER funds on the Schedule of Expenditures of Federal Awards (SEFA), resulting in an unsupported difference of $4,527,472. Plan – The District will implement additional review processes to ensure material errors are detected and corrected. The District requested all ESSER obligated funds as of March 2025 as directed by the state. Anticipated Date of Completion: 03.06.26 Name of Contact Person: Delfaye Jason, Chief School Business Official

View Audit 398795

Finding 1206647 (2025-002)

Material Weakness 2025

Spanish Speaking Unity Council of Alameda County, Inc.

CA

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.516

Finding Number: 2025-002 Management concurs with the finding. However, the cut-off finding relates to Subrecipient expenses for contract ended in February 2025 and was not renewed. The Organization has no other subrecipients expenses.

View Audit 398747

Finding 1206614 (2025-001)

Material Weakness 2025

Western Illinois Area Agency on Aging

IL

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report Explanation of disagreement with audit finding: There is no di...

Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The Agency will review its processes to ensure an internal control is implemented. Name of the contact person responsible for corrective action: Tony Vermazen, Fiscal Manager Planned completion date for corrective action plan: Fiscal Year 2026

View Audit 398697

Finding 1206591 (2025-005)

Material Weakness 2025

Energy Coordinating Agency of Philadelphia, Inc.

PA

Questioned Costs Reporting

ECA agrees with this finding and has created calendar reminders for all federal contracts to comply with all financial and programmatic requirements. ECA also hired a Director of Development in March 2026, who will also be partially responsible for maintaining contract compliance.

View Audit 398649

Finding 1206581 (2025-003)

Material Weakness 2025

School District of Jennings

MO

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.302

The District plans to design and implement a formal month-end reconciliation and claim certification process that includes: matching food service vendor meal counts to internal District records, dual review and approval, timely corrections, training and cross-training, and monitoring.

View Audit 398633

Finding 1206524 (2025-001)

Material Weakness 2025

Oglala Lakota College

SD

Reporting

Head Start Cluster 93.600 Material Weakness Internal Control over Reporting 2025-001 Condition: The annual report (Form SF 425) for the year ended July 31, 2025 required to be submitted by October 29, 2025 was filed late on November 5, 2025. Criteria: Instructions to Form SF 425, Federal Financial R...

Head Start Cluster 93.600 Material Weakness Internal Control over Reporting 2025-001 Condition: The annual report (Form SF 425) for the year ended July 31, 2025 required to be submitted by October 29, 2025 was filed late on November 5, 2025. Criteria: Instructions to Form SF 425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted above, the July 31, 2025 report has since been filed and accepted by the federal agency. Management’s Response: Management has made revisions to internal controls in order to ensure reports are submitted timely. Internal deadlines have been established requiring the Head Start Director to submit required financial and program data to the Grants/Compliance Officer at least 15 days prior to the federal reporting due date. The Head Start Director will sign an annual acknowledgement of reporting responsibilities and deadlines. The Grants/Compliance Officer will maintain a reporting calendar and notify the Head Start Director of pending due dates to ensure timely receipt of information. If required information is not received by the internal deadline, the issue will be escalated to College executive management (the President and Vice President of Business) for immediate resolution. The Grants/Compliance Officer in coordination with the Head Start Director are responsible for the implementation of this corrective action. The plan will be completed by June 30, 2026. If there are any questions regarding this plan, please contact Tanya Garnenez, Vice President of Business, at 605-455-6011. Respectfully, Tanya Garnenez, Vice President of Business Oglala Lakota College Kyle, South Dakota

View Audit 398587

Finding 1206504 (2025-001)

Material Weakness 2025

City of Melbourne

FL

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

2025-001 REPORTING ALN 20.106 Airport Improvement Program U.S. Department of Transportation Federal Aviation Administration Federal Award No. 3-12-0046-064-2024 2024/2025 Funding Recommendation: The Airport, a component unit of the City, should develop a process to ensure reports are submitted timel...

2025-001 REPORTING ALN 20.106 Airport Improvement Program U.S. Department of Transportation Federal Aviation Administration Federal Award No. 3-12-0046-064-2024 2024/2025 Funding Recommendation: The Airport, a component unit of the City, should develop a process to ensure reports are submitted timely for all awards including re-assigning tasks when personnel are on leave. Corrective Action: Airport management has set up a process whereby the quarterly reports are reviewed by another team member to ensure the reports are completed and submitted in the time frame required by the Federal Aviation Administration. This review will be completed by the Accounting Manager who understands the importance of submitting the information and, if they are not completed, will complete and submit the reports. Any issues or omissions observed by the Accounting Manager with submitting the required reports will be reported to the Director of Finance and Administration for further follow-up with the staff member who is primarily responsible for this task Responsible party: Mike O’Dell, Director of Finance & Administration Date Expected to be Corrected: March 17, 2026

View Audit 398567

Finding 1206492 (2025-001)

Material Weakness 2025

Focus: Hope and Subsidiaries

MI

Cash Management Questioned Costs Subrecipient Monitoring § 200.305

Management has agreed to closely monitor the receipt of federal funds and disburse those funds timely in order to ensure compliance with this regulation. The Cash Balance Report that is updated daily of all incoming receipts will be used as a tool to ensure expenses incurred are paid timely in the w...

Management has agreed to closely monitor the receipt of federal funds and disburse those funds timely in order to ensure compliance with this regulation. The Cash Balance Report that is updated daily of all incoming receipts will be used as a tool to ensure expenses incurred are paid timely in the weekly disbursements.

View Audit 398559

Finding 1206485 (2025-001)

Material Weakness 2025

APPALACHIAN WILDLIFE FOUNDATION, INC.

OH

Cash Management Period of Performance Reporting

AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying cont...

AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying contract or service. Condition – Grant Draw Request #7 for $749,108 was submitted to the Cumberland Valley Area Development District for payment and approved on June 19, 2025 and an Appalachian Regional Commission (ARC) development grant reimbursement was sent by CVADD the to the Organization’s dedicated ARC grant reimbursement bank account on July 3, 2025 and the contractor was subsequently and appropriately paid.. The ARC grant revenue and the associated capitalized expenditure were not recognized as revenue and receivable in the Organization’s accounting records. Effect – The Organization’s ARC grant revenue and capital expenditures were understated by $749,108. Recommendation – The Organization’s accountant should reconcile the dedicated ARC grant reimbursement account to the ARC draw requests submitted to Cumberland Valley Area Development District. Statement of Concurrence or Nonconcurrence: Management agrees with this finding Corrective Action: The Organization will work with its consultant accountants to verify federal funds expended at the end of the fiscal year and to account for any potential receivables. Name of Contact Person: Frank Allen, Chairman of the Board of Directors Fallen@cms501c.com Projected Completion Date: June 30, 2026 Sincerely yours, Frank Allen Frank Allen, Chairman of the Board of Directors Appalachian Wildlife Foundation

View Audit 398531

Finding 1206473 (2025-002)

Material Weakness 2025

Boyer Valley Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will continue to evaluate business office procedures and implement additional controls where feasible. While staffing limitations prevent full segregation of duties, the District is committed to strengthening internal controls to reduce risk.

View Audit 398481

Corrective Action Plans

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