Corrective Action Plans

Finding 1214689 (2025-001)

Material Weakness 2025

Soundview Senior Hdfc

NY

Reporting

We will ensure that monthly RR contributions are made timely

View Audit 401422

Finding 1214672 (2025-002)

Material Weakness 2025

Mental Health & Addiction Association of Oregon

OR

Reporting Significant Deficiency

Findings – Federal Award 2025-002 Finding Audited Financial Statements Late Filing – Noncompliance and Significant Deficiency in Controls Over Compliance Context: The Organization did not file the audited financial statement and related reports before their specified due dates. Management did not me...

Findings – Federal Award 2025-002 Finding Audited Financial Statements Late Filing – Noncompliance and Significant Deficiency in Controls Over Compliance Context: The Organization did not file the audited financial statement and related reports before their specified due dates. Management did not meet the year-end reporting due dates required by funders and regulations. Recommendation: The Organization should review the program requirements and implement contingency plans to ensure that year-end reporting requirements are met. The Organization personnel should communicate with funders throughout the year to ensure that the federal programs are properly identified and any changes in funding mix are received and documented contemporaneously. This will allow the Organization to provide timely and accurate information for the annual audit. Action Taken: As a subrecipient of braided Federal/non-Federal funding, MHAO is wholly reliant on accurate revenue confirmations from our State and County funders. Corrective Action: All contracts are now reviewed by the Finance Director and Senior Financial Analyst for ALN numbers, and stored centrally in the finance drive. Responsible Official: Zach Brooks, Finance Director Planned Completion Date: June 30, 2026.

View Audit 401407

Finding 1214671 (2025-006)

Material Weakness 2025

Clayton County Board of Commissioners

GA

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

Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing.

View Audit 401405

Finding 1214662 (2025-002)

Material Weakness 2025

Brigham Young University - Hawaii

HI

Student Financial Aid Reporting

MANAGEMENT’S VIEWS AND CORRECTIVE ACTION PLAN For the year ended December 31, 2025 Finding 2025-002 - Untimely Reporting of Disbursement Records Grantor: Program: Assistance Listing #: Award Titles: Award Years: U.S. Department of Education Student Financial Assistance Cluster 84.268, 84.063 Federal...

MANAGEMENT’S VIEWS AND CORRECTIVE ACTION PLAN For the year ended December 31, 2025 Finding 2025-002 - Untimely Reporting of Disbursement Records Grantor: Program: Assistance Listing #: Award Titles: Award Years: U.S. Department of Education Student Financial Assistance Cluster 84.268, 84.063 Federal Direct Student Loan Program, Federal Pell Grant Program 7/2024 – 6/2026 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan: Management has established controls to facilitate the timely reporting of all federal aid disbursements. Additional staff have undergone cross-training to perform disbursement originations in the event that the Financial Aid Senior Manager is unable to perform the control, with management providing ongoing oversight to ensure consistent compliance. Timing: The process mentioned above was implemented on 4/25/2026 Signed and Acknowledged Makoa Freitas Finance Director / Controller

View Audit 401402

Finding 1214661 (2025-001)

Material Weakness 2025

Brigham Young University - Hawaii

HI

Student Financial Aid Reporting

MANAGEMENT’S VIEWS AND CORRECTIVE ACTION PLAN For the year ended December 31, 2025 Finding 2025-001 - Non-Compliance with Accurate Student Enrollment Change Submissions to the National Student Loan Data System Grantor: Program: Assistance Listing #: Award Titles: Award Years: U.S. Department of Educ...

MANAGEMENT’S VIEWS AND CORRECTIVE ACTION PLAN For the year ended December 31, 2025 Finding 2025-001 - Non-Compliance with Accurate Student Enrollment Change Submissions to the National Student Loan Data System Grantor: Program: Assistance Listing #: Award Titles: Award Years: U.S. Department of Education Student Financial Assistance Cluster 84.268, 84.063 Federal Direct Student Loan Program, Federal Pell Grant Program 7/2024 – 6/2026 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan: Consistent with prior year's corrective action plan, on May 31, 2025, management implemented a new review process to extract student data from PeopleSoft and transmit it to the National Student Clearinghouse and National Student Loan Data System. Since the successful implementation of the corrective action plan, there have been no instances of non-compliance identified. Timing: The corrective action plan was implemented on May 31, 2025. Signed and Acknowledged Makoa Freitas Finance Director / Controller

View Audit 401402

Finding 1214658 (2025-001)

Material Weakness 2025

FULTON, MONTGOMERY & SCHOHARIE COUNTIES PRIVATE INDUSTRY COUNCIL

NY

Reporting § 200.512

2025-001 Untimely Completion And Submission Of Single Audit Reporting Package Views of Responsible Officials / Management Response Management acknowledges and agrees with the finding. The Single Audit reporting package was submitted to the Federal Audit Clearinghouse approximately 2.5 months after t...

2025-001 Untimely Completion And Submission Of Single Audit Reporting Package Views of Responsible Officials / Management Response Management acknowledges and agrees with the finding. The Single Audit reporting package was submitted to the Federal Audit Clearinghouse approximately 2.5 months after the deadline required by 2 CFR 200.512(a). Management determined that the late filing resulted from a poorly designed control over the tracking, preparation, and final submission of the reporting package. Management is not aware of any loss of federal funding or other adverse consequences associated with the delay. Planned Corrective Action Management has implemented corrective actions to address the control deficiency. Specifically, management has redesigned the control process for the Single Audit submission, assigned primary responsibility for monitoring and completing the filing to designated personnel, established a formal compliance calendar with advance reminder notifications, and added a review step to confirm that the reporting package is finalized and submitted by the applicable deadline. Management will monitor the operation of these procedures in future reporting periods and believes the revised process will support timely filing going forward. This will be completed by May 15, 2026.

View Audit 401393

Finding 1214654 (2025-002)

Material Weakness 2025

La Maison Acadienne, Inc.

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

FINDING No. 2025-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to monitor the expiration of HUD required documents to ensure timely preparation and approval. Action Ta...

FINDING No. 2025-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to monitor the expiration of HUD required documents to ensure timely preparation and approval. Action Taken: Management is in the process of renewing all management certifications and will provide accountants with extra training to monitor. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO

View Audit 401384

Finding 1214653 (2025-001)

Material Weakness 2025

La Maison Acadienne, Inc.

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, La Maison Acadienne, Inc., respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. ...

Oversight Agency for Audit, La Maison Acadienne, Inc., respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: October 1, 2024 through September 30, 2025 The findings from the September 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: Management should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month and that deficiencies noted in prior audit findings are adequately addressed. Action Taken: The verification of the correct funding amounts is now confirmed against approved 9250s on a monthly basis, and is a step that has been added on the month-end close checklist.

View Audit 401384

Finding 1214645 (2025-001)

Material Weakness 2025

Brompton Community Iii, LLC

TX

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.

View Audit 401357

Finding 1214644 (2025-001)

Material Weakness 2025

One Oaklake Vii, LLC

TX

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.

View Audit 401356

Finding 1214643 (2025-001)

Material Weakness 2025

One Oaklake Vi, LLC

TX

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.

View Audit 401355

Finding 1214642 (2025-001)

Material Weakness 2025

One Oaklake X, LLC

TX

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.

View Audit 401354

Finding 1214631 (2025-001)

Material Weakness 2025

Irl Council

FL

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.303

Recommendation: The Federal Funding Accountability and Transparency Act (FFATA) reporting requirement is a general term and condition from the Department of Commerce and should be completed as required and reviewed by someone other than the preparer before submission. Management’s Response: The FFAT...

Recommendation: The Federal Funding Accountability and Transparency Act (FFATA) reporting requirement is a general term and condition from the Department of Commerce and should be completed as required and reviewed by someone other than the preparer before submission. Management’s Response: The FFATA reporting requirement was not a specific award condition on the grant award to the IRL Council from NOAA Fisheries. However, it is a standard general term and condition from the Department of Commerce which is referenced on the grant award. The subawards for the NOAA grant have now been input into SAM.gov. The IRL Council will review the specific FFATA requirements required by the Department of Commerce (different than the EPA requirements) and will make sure that the IRL Council continues to be in compliance. Responsible Party: Daniel Kolodny, Chief Operating Officer Anticipated Completion Date: May 1, 2026

View Audit 401323

Finding 1214626 (2025-002)

Material Weakness 2025

Truckee Meadows Fire Protection District

NV

Reporting Cash Management Material Weakness

Finding 2025-002 Federal Agency Name: U.S. Department of Treasury Pass-Through Entity: Washoe County Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Fund Finding Summary: Certain amounts included in the reports submitted did not agree to underlying support...

Finding 2025-002 Federal Agency Name: U.S. Department of Treasury Pass-Through Entity: Washoe County Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Fund Finding Summary: Certain amounts included in the reports submitted did not agree to underlying support and there was no review process in place over the reports submitted. Corrective Action Plan: The District will enhance internal controls to ensure Quarterly Financial Reports are reconciled to underlying supporting documentation and are reviewed prior to submission. Responsible Individual(s): Crystal A. Sublet, Chief Fiscal Officer Anticipated Completion Date: July 1, 2028

View Audit 401310

Finding 1214609 (2025-001)

Material Weakness 2025

Catholic Medical Mission Board, Inc.

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2025-001: Reporting - Other Finding Required to be Reported under Uniform Guidance View of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The Organization acknowledges the oversight in not reporting subawards exceeding $30,000 in the FFATA Subaward ...

Finding 2025-001: Reporting - Other Finding Required to be Reported under Uniform Guidance View of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The Organization acknowledges the oversight in not reporting subawards exceeding $30,000 in the FFATA Subaward Reporting System (FSRS), which was due to a lack of awareness regarding this specific requirement after hand-over transitions to new staff. To address this, the Organization developed formal procedures to ensure full compliance with all FFATA reporting. These include clearly defined responsibilities and training relevant staff and internal reviews to verify ongoing compliance, to ensure timely submission of required reports. The organization is committed to strengthening internal controls to ensure transparency, maintain compliance with federal grant regulations, and prevent recurrence of this issue. Name of contact person: Name: Michael Woliver Title: Senior Director, Compliance & Operations Contact: MWoliver@cmmb.org Proposed Completion Date : September 30, 2025, and ongoing

View Audit 401280

Finding 1214599 (2025-002)

Material Weakness 2025

City of Scott City, Missouri

MO

Allowable Costs / Cost Principles Material Weakness Reporting

Material Weakness: As identified in finding 2025-001, the City’s reconciliation of bank balances continues to contain unreconciled differences and unrecorded transactions. This has continued to be a material weakness regarding internal control over financial reporting for a number of years with the ...

Material Weakness: As identified in finding 2025-001, the City’s reconciliation of bank balances continues to contain unreconciled differences and unrecorded transactions. This has continued to be a material weakness regarding internal control over financial reporting for a number of years with the City not taking effective corrective actions to resolve the issues. Although the City’s classification and reporting of allowable costs with respects to the Federal grants tested continues to be reasonable and in compliance with grant terms, without proper control over reconciliation procedures, the control over allowable costs and the reporting of allowable costs could be compromised. The City must continue to improve their bank reconciliation procedures.

View Audit 401268

Finding 1214593 (2025-001)

Material Weakness 2025

Department of Transportation and Public Works

PR

Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303

Corrective Action: The Finance Director, in coordination with Human Resources, will execute a "Mobility File Standardization Plan." A census of transferred personnel will be conducted to identify missing documents (I-9 forms, tax withholdings, academic certifications, and background checks). A 90-da...

Corrective Action: The Finance Director, in coordination with Human Resources, will execute a "Mobility File Standardization Plan." A census of transferred personnel will be conducted to identify missing documents (I-9 forms, tax withholdings, academic certifications, and background checks). A 90-day term is established to complete the physical and digital archives.

View Audit 401254

Finding 1214570 (2025-006)

Material Weakness 2025

Municipality of Coamo

PR

Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2025 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordanc...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2025 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Juan C. García Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2025-006 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: We concur with the finding. The preparation of the financial statements for the fiscal year ending June 30, 2026, has begun. In addition, the progress of the audit will be continuously monitored with the external auditors hired by the Municipality to ensure that they are issued on or before March 30, 2027. Implementation Date: June 30, 2026 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director

View Audit 401230

Finding 1214480 (2025-002)

Material Weakness 2025

Lodge Grass School District No. 27 & 2

MT

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None...

Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None. Criteria: Uniform Guidance, 2 CFR section 200.303 (Internal Controls), effective internal controls require the entity to establish and implement written policies and procedures. These policies must ensure that disbursements are supported by adequate documentation, demonstrating proper authorization, accuracy, and compliance with applicable laws and regulations. Cause: Lack of retention of documents used to support the figures that were presented in the Elementary and High School Impact Aid applications. Although the review and approval of the Impact Aid applications was noted as being performed, the lack of retention of supporting documentation relating to the applications does not support reperformance. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the entity strengthen internal controls over the review of the impact aid application and the retention of documents used to complete the Impact Aid applications. Views of Responsible Officials: We concur that data submitted by previous school administration was not verifiable. The District has since taken steps to ensure that all CWD student data is submitted to Impact Aid timely and accurately and date used from the Special Ed Dept at the school via reports submitted to the Office of Public Instruction.

View Audit 401189

Finding 1214479 (2025-001)

Material Weakness 2025

Lodge Grass School District No. 27 & 2

MT

Reporting § 200.512

Finding 2025-001 – Reporting – Late Data Collection Form Submission Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of March 31, 2026. Questioned Costs: None. Criteria: In accordance with 2 CFR Section 200.512, an entity expending mor...

Finding 2025-001 – Reporting – Late Data Collection Form Submission Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of March 31, 2026. Questioned Costs: None. Criteria: In accordance with 2 CFR Section 200.512, an entity expending more than $750,000 of federal funds within a fiscal year must submit the data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the year end of the audit period. Cause: We requested information relating to the completion of the audit. This information was not provided on a timely basis, causing the filing for that audit to be late. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the School District organize and provide requested information on a timely basis to ensure completion of the audit by March 31 of each year. Views of Responsible Officials: The District was without a Business Manager for the audit period and as such relied on the Financial Consultant to submit the majority of audit information. The Consultant was unable to meet deadlines for submitting audit information. With the employment of a Business Manager for the 2025-26 fiscal year, the District is planning to be more timely with the submission of records to the audit firm.

View Audit 401189

Finding 1214468 (2025-003)

Material Weakness 2025

Meals on Wheels of Middle Georgia, Inc.

GA

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring § 200.502 § 200.510

March 31, 2026 To: Clausell & Associates, P.C. From: Javonna Latimore, Executive Director of Meals on Wheels of Middle Georgia, Inc. COMMENT#2025-001 CONTROLS OVER FINANCIAL STATEMENT PREPARATION SHOULD BE IMPROVED Views of Responsible Officials and Planned Corrective Actions: We concur with this fi...

March 31, 2026 To: Clausell & Associates, P.C. From: Javonna Latimore, Executive Director of Meals on Wheels of Middle Georgia, Inc. COMMENT#2025-001 CONTROLS OVER FINANCIAL STATEMENT PREPARATION SHOULD BE IMPROVED Views of Responsible Officials and Planned Corrective Actions: We concur with this finding. The Organization has contracted with a seasoned outside accounting professional to assure that the financial system is designed to properly report financial activity by funding source and statements are completed and prepared timely. In addition, the Organization has committed to upgrading our accounting system software along with appropriate amendments to the formal accounting policy and procedures manual to cover the proper internal controls for accurately reporting financial activities (expenses) for each grant and making sure that the allocation of expenses is supported by a methodology governed by generally accepted accounting principles. The Organization will maintain a backup copy of all financial data on-site. The accounting process and the software backup process will be completed by July 31, 2026. The Organization is also engaged to have training on common software applications and cybersecurity awareness. Date to be implemented: On-going and completed by July 31, 2026. Persons responsible: Javonna Latimore, CEO, and financial consultant COMMENT#2025-002 POLICIES AND PROCEDURES AND INTERNAL CONTROLS OVER DISBURSEMENTS SHOULD BE IMPROVED Views of Responsible Officials and Planned Corrective Actions: We concur with this finding. The Organization will immediately assign a committee to take the lead in establishing policies and procedures and internal controls over the procurement process. The Organization has engaged a third party to help establish values of in-kind contributions. Date to be implemented: On-going and completed by July 31, 2026. Persons responsible: Javonna Latimore, CEO (contact person) under the direction of the board of directors with the outside consultant. COMMENT#2025-003 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED. Coronavirus State and Local Fiscal Recovery Funds, Aging Cluster, and Social Services Block Grant-Home Delivered Meals and Community Development Block Grant FALN 14.218, 21.027, 93.045, 93.053 and 93.667 GENERAL Views of Responsible Officials and Planned Corrective Actions: See Comment 2025-001 and 002. Date to be implemented: See Comment 2025-001 and 002. Persons responsible: See Comment 2025-001 and 002.

View Audit 401175

Finding 1214450 (2025-001)

Material Weakness 2025

Berkshire Training & Employment, Inc.

MA

Reporting § 200.512

Currently, management is completing a plan for coverage of unforeseen absences of key employees as well as a succession plan for potential future key employee retirements.

View Audit 401145

Finding 1214441 (2025-002)

Material Weakness 2025

Michigan Rural Water Association

MI

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding – Title 2 CFR Part 200 and the terms of the federal award require recipients to comply with program reporting requirements, including the timely submission of required financial reports. Timely reporting is a key internal control over compliance designed to ensure appropriate monitoring of f...

Finding – Title 2 CFR Part 200 and the terms of the federal award require recipients to comply with program reporting requirements, including the timely submission of required financial reports. Timely reporting is a key internal control over compliance designed to ensure appropriate monitoring of federal expenditures and program activity. Under the Technical Assistance and Training Grants - Circuit Rider Services program, the National Rural Water Association requires recipients to submit monthly financial reports no later than 10 working days after the month following the reported activity. For the period January through May 2025, all required monthly financial reports were submitted timely. However, for the period June through December 2025, all monthly financial reports were submitted after the required deadline, in some cases significantly late. Recommendation – The auditor recommends that management strengthen internal control over compliance by: • Establishing documented procedures and internal deadlines to ensure monthly financial reports are prepared and submitted in accordance with program requirements. • Implementing management-level review and monitoring controls to verify that required reports are submitted timely, particularly during periods of staff transition. • Ensuring that personnel responsible for federal reporting possess the appropriate experience and training related to federal grant compliance requirements. • Developing contingency plans or cross-training procedures to ensure continuity of compliance functions in the event of future personnel turnover. Action to be taken – Documented policies and procedures were left for the succeeding financial manager. The Finance Director who left the Organization was also available as a consultant during the rest of 2025. Help was made available to the new financial personnel through both executive management and the consultant. More in-depth training and screening will be prepared in succession planning by the current Finance Director during the summer of 2026. Emphasis will be given to timeliness and accuracy. New programs are also being screened for payroll and expense reporting, allowing for direct import as opposed to manual entry, allowing for better accuracy and timing of financial reports. The new Standard Operating Procedures will be shared with Executive management so they might step in in the event that there is a gap in the financial management position. Executive management is also evaluating the use of an independent accounting firm in the event of a vacancy in the future. Estimated completion date – December 31, 2026 Responsible person – Jennifer Lewis, CPA, Finance Director

View Audit 401144

Finding 1214437 (2025-001)

Material Weakness 2025

Metropolitan Community Health Services, Inc.

NC

Reporting Internal Control / Segregation of Duties § 200.512

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management will implement procedures to ensure that all required financial records and supporting documentation will be compiled and provided promptly after the f...

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management will implement procedures to ensure that all required financial records and supporting documentation will be compiled and provided promptly after the fiscal year-end to avoid delays in the audit process in future periods. Official Responsible for Ensuring CAP: Chief Financial Officer will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The planned completion date is July 31, 2026. Plan to Monitor Completion of CAP: Management will monitor the timely preparation and submission of financial information through periodic follow-ups with responsible personnel and review of established reporting timelines to ensure corrective actions are effectively implemented.

View Audit 401133

Finding 1214436 (2025-001)

Material Weakness 2025

Ensign College

UT

Student Financial Aid Reporting Subrecipient Monitoring

Finding 2025-001 – Untimely Reporting of Disbursement Records Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063 Award Titles: Federal Pell Grant Program Award Years: 7/2024 – 6/2026 Management agrees with the finding and proposes the foll...

Finding 2025-001 – Untimely Reporting of Disbursement Records Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063 Award Titles: Federal Pell Grant Program Award Years: 7/2024 – 6/2026 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan In order to maintain timely disbursement reporting, senior financial aid staff will be cross-trained by the Financial Aid Manager/Director to perform disbursement originations as a back-up in the event that the Financial Aid Manager/Director is unable to perform the control. Additionally, in order to prevent human error in reporting, financial aid procedures will be updated to include a reconciliation between PeopleSoft and COD every 7–10 days to ensure that all disbursement originations are accurate and that any discrepancies are identified and corrected in a timely manner. Timing In February 2025, the Senior Financial Aid Specialist was cross-trained by the Financial Aid Manager to perform disbursement originations when the primary control owner is unable to complete this control. Going forward, additional training will be provided by the Financial Aid Director as needed to the appropriate financial aid personnel. The new procedure to reconcile between PeopleSoft and COD every 7–10 days was implemented in October 2025. With these changes, there are now three employees trained to reconcile and perform disbursement originations to ensure the timeliness of disbursement reporting.

View Audit 401131

Corrective Action Plans

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