Corrective Action Plans

Finding 1214434 (2025-001)

Material Weakness 2025

CA

Reporting Subrecipient Monitoring

2025-001 Highway Planning and Constrution; Grants to States for Medicaid (Material Weakness); We recommend that the County Departments provide the County Auditor with accurate federal expenditures information prior to the beginning of audit fieldwork.; Management's Response: The County concurs with ...

2025-001 Highway Planning and Constrution; Grants to States for Medicaid (Material Weakness); We recommend that the County Departments provide the County Auditor with accurate federal expenditures information prior to the beginning of audit fieldwork.; Management's Response: The County concurs with the finding.; Responsible Individual: Luis Mercado, Auditor; Corrective Action Plan: The Auditor's Office will work with County departments to ensure federal expenditure information is accurate; Anticipated Completion Date: Fiscal Year 2025-2026

View Audit 401123

Finding 1214412 (2025-003)

Material Weakness 2025

The Housing and Redevelopment Commission of the City of Aberdeen, Sd

SD

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Finding 2025-003 Federal Agency Name – Department of Housing and Urban Development Assistance Listing Number – 14.871 & 14.879 Program Name – Housing Voucher Cluster Finding Summary: The Commission has a process in place for employees to track hours worked to federal and non-federal programs but pay...

Finding 2025-003 Federal Agency Name – Department of Housing and Urban Development Assistance Listing Number – 14.871 & 14.879 Program Name – Housing Voucher Cluster Finding Summary: The Commission has a process in place for employees to track hours worked to federal and non-federal programs but payroll allocations are made based on budgets expectations, not actual, and review is not occurring to determine if allocations need to be updated throughout the Responsible Individuals: Brett Bill, Executive Director Corrective Action Plan: Processes will be updated to ensure that payroll allocations are being compared to allocations to ensure they are correctly allocated. Anticipated Completion Date: 5/1/2026

View Audit 401098

Finding 1214410 (2025-003)

Material Weakness 2025

Brigham Young University - Idaho

ID

Student Financial Aid Reporting

Management’s Views and Corrective Action Plan For the year ended December 31, 2025 Finding 2025-003 – Non-Compliance with Accurate Student Enrollment Change Submissions to the National Student Loan Data System Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assist...

Management’s Views and Corrective Action Plan For the year ended December 31, 2025 Finding 2025-003 – Non-Compliance with Accurate Student Enrollment Change Submissions to the National Student Loan Data System Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063, 84.268 Award Title: Federal Pell Grant Program, Federal Direct Student Loan Program Award Years: 7/2024 – 6/2026 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan: Incorrectly Reported Graduated Students Our investigation confirmed that the issue is strictly isolated to the Fall 2025 data pull. This was our first production run utilizing a script update from August 2025. Our Jenzabar Student Information System (SIS) vendor has since corrected this degree-conferred logic, and a re-submission of the Fall 2025 data has confirmed 100% accuracy. To ensure ongoing stability, we will perform an accuracy audit of the next data pull on 5/15/26, with a final resolution date of 05/29/26. Completion Date: 5/29/2026 Corrective Action Plan Incorrectly Reported Program Dates Our investigation with our (SIS) vendor revealed the issue stems from legacy business logic. Historically, system “triggers” automatically updated enrollment dates during major changes; however, these were previously removed to resolve record-locking conflicts, leading to the current reporting inconsistencies. To address this, we are moving away from the static enrollment date field in favor of a programmatic fix. The system will now automatically calculate the program begin date: if a student’s major in the current term differs from the previous one, the begin date will be set to the first day of that reporting term. Additionally, mid-semester major changes will not be reported until the subsequent term of enrollment. We will validate this new logic with an initial audit of the 05/27/26 pull, with a final resolution date of 06/30/26. Completion Date 6/30/2026 Lauri Arensmeyer BYU-Idaho Registrar arensmeyerl@byui.edu (208) 496-1010

View Audit 401079

Finding 1214409 (2025-001)

Material Weakness 2025

Brigham Young University - Idaho

ID

Student Financial Aid Reporting

Management’s Views and Corrective Action Plan For the year ended December 31, 2025 Finding 2025-001 Inaccurate Reporting of Disbursement Records Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063, 84.268 Award Title: Federal Pell Grant Pro...

Management’s Views and Corrective Action Plan For the year ended December 31, 2025 Finding 2025-001 Inaccurate Reporting of Disbursement Records Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063, 84.268 Award Title: Federal Pell Grant Program, Federal Direct Student Loan Program Award Years: 7/2024 – 6/2026 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan: Regent (our financial aid management software provider) is addressing the system error and has determined where the data error occurred. Regent will provide a software fix by August 2026. This will include a script to correct the Pell COA within the system, and a subsequent correction file will be sent to COD for these students with the correct Pell COA. BYUI has developed a monitoring report and will conduct quarterly reviews of all Pell COA data transmitted to COD to ensure ongoing accuracy. Completion Date: August 2026 (estimated) Kenneth Jackson BYU-Idaho Director of Financial Aid jacksonken@byui.edu (208) 496-1610

View Audit 401079

Finding 1214398 (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 401040

Finding 1214397 (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 June 30, 2026. Questioned Costs: None. Criteria: In accordance with 2 CFR Section 200.512, an entity expending more...

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 June 30, 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 June 30 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 401040

Finding 1214396 (2025-003)

Material Weakness 2025

Suffolk County Community College

NY

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

Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should evaluate their procedures and review policies surrounding reporting enrollment effective dates and program enrollment effective dates NSLDS. Explanation of disagreement with audit finding: There i...

Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should evaluate their procedures and review policies surrounding reporting enrollment effective dates and program enrollment effective dates NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Through the review of program reporting and campus reporting, the college will identify the cause for the data error. The college will explore the impact of branch campuses and the potential to shift to a single college reporting model. The following specific steps will be completed. 1. Identify and Analyze the Issues 2. Root Cause Analysis 3. Corrective Measures 4. Automation: Implement automated checks and balances to ensure data integrity before files are processed and sent. Name(s) of the contact person(s) responsible for corrective action: Patricia Munsch, Ph.D. Vice President for Student Affairs Nancy Brewer, College Director for Financial Aid Cheryl Eldredge, College Associate Dean for Registrar and Master Schedule Planned completion date for corrective action plan: December 31, 2026

View Audit 401037

Finding 1214394 (2025-002)

Material Weakness 2025

Suffolk County Community College

NY

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. The College should evaluat...

Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. The College should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS aligns with the College’s last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Through the work of a college-wide task force the following actions will be taken in response to the finding. The task force will include representatives from Information Technology, Institutional Research, Financial Aid, Registrar, along with Ellucian consultants. To summarize the steps and details of implementation to the specific areas are as follows: 1. Review Reporting Controls and Procedures 2. Address Error Code 22 3. Review Procedures Surrounding Reporting Status Changes 4. Assure Accuracy in Reporting Enrollment Effective Date Name(s) of the contact person(s) responsible for corrective action: Patricia Munsch, Ph.D. Vice President for Student Affairs Nancy Brewer, College Director for Financial Aid Planned completion date for corrective action plan: December 31, 2026

View Audit 401037

Finding 1214389 (2025-001)

Material Weakness 2025

Town of Middlebury, Vermont

VT

Internal Control / Segregation of Duties Reporting Special Tests & Provisions

Recommendation: To correct these deficiencies, management would need to hire personnel with adequate accounting experience to perform these functions. The Town would need to weigh the costs of these corrections verse the benefit.

View Audit 401034

Finding 1214380 (2025-002)

Material Weakness 2025

Adams County, Illinois

IL

Reporting § 200.328

The County was previously unable to access the SLFRF quarterly reports on the US Department of Treasury’s portal. The County has since received assistance from the US Department of Treasury and has been given access to the US Department of Treasury’s portal. The County is going to make it a priority...

The County was previously unable to access the SLFRF quarterly reports on the US Department of Treasury’s portal. The County has since received assistance from the US Department of Treasury and has been given access to the US Department of Treasury’s portal. The County is going to make it a priority to submit the SLFRF quarterly reports by the due dates listed in the SLFRF Compliance and Reporting Guidance. Management anticipates the completion of this item by November 30, 2026.

View Audit 401033

Finding 1214349 (2025-002)

Material Weakness 2025

Regional School Unit No. 10

ME

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

Management response/corrective action: The Business Manager will work with others to create an internal controls procedure for all Grants, including Federal Grants.

View Audit 401031

Finding 1214264 (2025-001)

Material Weakness 2025

North Pointe Affordable Housing, LLC

SC

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

View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Management notes that it did not previously have controls in place to timely file its financial statements. Management will institute procedures to ensure that the financial statements are electronicall...

View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Management notes that it did not previously have controls in place to timely file its financial statements. Management will institute procedures to ensure that the financial statements are electronically filed with the Federal Audit Clearinghouse within the earlier of 30 days from the audit report date or within 9 months of year-end.

View Audit 400995

Finding 1214263 (2025-001)

Material Weakness 2025

Cumberland Gardens Affordable Housing, LLC

AL

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

View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Management notes that it did not previously have controls in place to timely file its financial statements. Management will institute procedures to ensure that the financial statements are electronicall...

View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Management notes that it did not previously have controls in place to timely file its financial statements. Management will institute procedures to ensure that the financial statements are electronically filed with the Federal Audit Clearinghouse within the earlier of 30 days from the audit report date or within 9 months of year-end. Contact Person Responsible: R.B. Coats, III, President

View Audit 400994

Finding 1214262 (2025-101)

Material Weakness 2025

Mohave County Community College District

AZ

Student Financial Aid Reporting Significant Deficiency

During fiscal year 2025, differences were identified between amounts reported on the Fiscal Operations Report and Application to Participate (FISAP) and the District’s finalized accounting records due to yearend adjustments recorded after submission of the report. The District recognizes the importa...

During fiscal year 2025, differences were identified between amounts reported on the Fiscal Operations Report and Application to Participate (FISAP) and the District’s finalized accounting records due to yearend adjustments recorded after submission of the report. The District recognizes the importance of ensuring reported amounts reconcile fully to underlying accounting records and acknowledges that additional coordination between Business Services and Financial Aid is necessary to strengthen reporting accuracy. To address this finding, the District will undertake the following actions: 1. Develop a formal reconciliation process between the general ledger, student financial aid reporting, and FISAP submissions prior to report filing. 2. Establish documented timelines to ensure year-end accounting adjustments are evaluated and incorporated into federal reporting, when applicable. These actions are intended to improve reporting accuracy, strengthen interdepartmental communication, and ensure compliance with federal reporting requirements under the Student Financial Assistance Cluster.

View Audit 400990

Finding 1214206 (2025-002)

Material Weakness 2025

Community Housing, Inc.

OR

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Federal Award Findings and Questioned Costs Item 2025-002 Name of Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Supportive Housing for the Elderly (Section 202) Federal Assistance Listing Number: 14.157 Recommendation: Management should address all deficienci...

Federal Award Findings and Questioned Costs Item 2025-002 Name of Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Supportive Housing for the Elderly (Section 202) Federal Assistance Listing Number: 14.157 Recommendation: Management should address all deficiencies identified in the NSPIRE Physical Inspection in a timely manner to ensure compliance with HUD regulations. Action Taken: REACH has policies in place to address deficiencies identified in the NSPIRE Physical Inspections but due to staffing shortages was having issues addressing them in a timely manner. REACH has cleared all deficiencies and submitted all requested materials to HUD and is awaiting the close-out confirmation letter.

View Audit 400927

Finding 1214202 (2025-001)

Material Weakness 2025

Dsi Diversified Solutions, Inc.

IN

Reporting

Recommendation: The auditor recommended DSI file the single audit reporting package with the Federal Audit Clearinghouse. Planned Corrective Action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit rep...

Recommendation: The auditor recommended DSI file the single audit reporting package with the Federal Audit Clearinghouse. Planned Corrective Action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit reporting package as soon as possible.

View Audit 400925

Finding 1214196 (2025-004)

Material Weakness 2025

Village of Kincaid

IL

Reporting

Village of Kincaid does not believe a Corrective Action Plan is needed for Findings 25-02 and 25-04 - Financial Reporting. Village of Kincaid has implemented as many controls over financial reporting as possible given the number of personnel and the budget available.

View Audit 400919

Finding 1214179 (2025-003)

Material Weakness 2025

Independent School District No. 709

MN

Reporting Procurement, Suspension & Debarment § 200.512

The District will review and update necessary policies and procedures to ensure that District records are ready for audit, supported by adequate documentation, and audited within nine months after year-end.

View Audit 400895

Finding 1214172 (2025-036)

Material Weakness 2025

Commonwealth of Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

2025-036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) 97.036 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. The Department should review and enhance its procedures and internal controls to ensure that ...

2025-036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) 97.036 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. The Department should review and enhance its procedures and internal controls to ensure that all required subawards are reported timely and accurately to SAM.gov no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: MEMA has assigned entering roles and review/approval roles to several employees to ensure our ability to meet MEMA’s FFATA reporting requirements. Grants Units will not forward any contract, amendment, settlement agreement to CFO for signature without confirmation that a properly completed/signed FFATA form has been received from subrecipient. Once contract/amendment/settlement agreement has been signed by CFO, grant program staff will save FFATA form in SharePoint FFATA folder, within the month/year of obligation (signed by MEMA). Grants Unit will have at least one position, and Fiscal will have at least one position assigned to the role of FFATA Data Entry. Assigned FFATA Data entry personnel will review the FFATA SharePoint folders for any recent FFATA forms. This review should be done weekly but no later than every other week. All new FFATA forms will be entered into SAM.gov within ten (10) business days of subcontractor/subrecipient award obligation (date contract/amendment is signed by MEMA’s CFO). Grants Unit will have at least one position, and Fiscal will have at least one position assigned to the role of FFATA Data reviewer/approval. FFATA Data reviewers/approvals will be notified by FFATA Data entry personnel when new FFATA forms have been entered. Reviews/Approval will have ten (10) business days to review the new forms and either approval or reach back to the Data Entry personnel for clarification/adjustments if needed. Name(s) of the contact person(s) responsible for corrective action: Shannon Norton, Chief Fiscal Officer Planned completion date for corrective action plan: End of the Federal Fiscal Year 9/30/2025

View Audit 400886

Finding 1214158 (2025-030)

Material Weakness 2025

Commonwealth of Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

2025-030 CCDF Cluster 93.575, 93.596 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately no...

2025-030 CCDF Cluster 93.575, 93.596 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: Over the next year, EEC will revise its written agreements with subrecipients to strengthen internal controls and support program integrity within the Child Care Financial Assistance (CCFA) program. These updates will ensure that agreements clearly reflect state and federal requirements related to CCFA program administration. As part of this effort, EEC will incorporate clearly defined subrecipient key performance indicators (KPIs) and indicators of success, a defined cadence for programmatic coordination meetings, and standardized monitoring checklists to assess adherence to program requirements, including applicable federal requirements. These updates will support clearer expectations for subrecipients administering services and strengthen EEC’s oversight of program implementation. Together, these efforts will promote program integrity, consistency in program administration, and greater accountability across all entities supporting CCFA operations. Name(s) of the contact person(s) responsible for corrective action: Tyreese Nicolas, Deputy Commissioner of Family Access and Engagement Planned completion date for corrective action plan: December 31, 2027

View Audit 400886

Finding 1214152 (2025-028)

Material Weakness 2025

Commonwealth of Massachusetts

MA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2025-028 Epidemiology and Laboratory Capacity for Infectious Diseases 93.323 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit. We recommend that the Department review and enhance its internal controls to ensure financial reports a...

2025-028 Epidemiology and Laboratory Capacity for Infectious Diseases 93.323 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit. We recommend that the Department review and enhance its internal controls to ensure financial reports are reviewed and approved prior to submission. Action taken in response to finding: Fiscal reporting will consist of email communication from the Director of Administration and Finance to the Deputy Director of Administration and Finance or other designee requesting the Deputy Director of Administration and Finance or other designee to review both the quarterly report in the ELC’s CAMP portal and the spreadsheet backup attached to the email communication that supports the financial data in ELC’s CAMP portal. The Deputy Director of Administration and Finance or other designee will review the spreadsheet and financial data in ELC CAMP. If the Deputy Director of Administration and Finance or other designee, approves, he/she will email the Director of Administration and Finance stating that he/she has reviewed and approved the data in the spreadsheet and in the ELC CAMP portal. If Deputy Director of Administration and Finance or other designee does not approve, he/she will communicate this through email to the Director of Administration and Finance with what the issues are and ask the Director of Administration and Finance to correct and resubmit the information to Deputy Director of Administration and Finance. For the purposes of the fiscal reporting section of the finding : We started implementing this process with the 4th quarterly reporting covering May 2025-July 2025 for the budget period August 1, 2024-July 2025. We have continued this process for the next reporting cycle for the 1st and 2nd quarter of the new budget period August 1, 2025-July 2026. The 1st quarter covered August 1, 2025-October 31,2025, reporting due to CDC November 2025. The 2nd quarter covered November 1, 2025-Januaray 31, 2026, reporting due to CDC February 2026 The program reporting follows : Programmatic performance reporting is completed in ELC CAMP under the direction of each section’s programmatic lead(s) and the oversight of the Project Director (PD). Once completed, the multiple programmatic leads will email the PD to confirm the programmatic data are entered, have been reviewed, and the data are submitted. The Project Director will review the programmatic data in the ELC CAMP portal. If the Project Director finds errors, she will email the programmatic lead(s) identifying the error and ask the programmatic lead(s) to correct. The same process noted above would continue until the Project Director approves the programmatic performance report Name(s) of the contact person(s) responsible for corrective action: Cheryl Bernard-Dort, Director of Administration and Finance, BIDLS and Nadia ElKamouss, Deputy Director of Administration and Finance, BIDLS; Natalie Morgenstern, Director, Division of Epidemiology, BIDLS Planned completion date for corrective action plan: August 31, 2026

View Audit 400886

Finding 1214148 (2025-026)

Material Weakness 2025

Commonwealth of Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

2025-026 Epidemiology and Laboratory Capacity for Infectious Diseases 93.323 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit. It should establish procedures and internal controls to ensure that all required subawards are reported...

2025-026 Epidemiology and Laboratory Capacity for Infectious Diseases 93.323 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit. It should establish procedures and internal controls to ensure that all required subawards are reported timely and accurately to SAM.gov no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: The Bureau of Infectious Disease and Laboratory Sciences (BIDLS) will put in place starting May 1, 2026 a process to review obligations for subawards under Epidemiology and Laboratory Capacity for Infectious Diseases COVID-19 – Epidemiology and Laboratory Capacity for Infectious Diseases - Assistance Listing No. 93.323, to identify subawards that fall under the rules set forth by Federal Funding Accountability and Transparency Act (FFATA) and report the appropriate obligations to FSRS according to the above-mentioned recommendations Name(s) of the contact person(s) responsible for corrective action: Cheryl Bernard-Dort, Director of Administration and Finance, BIDLS Planned completion date for corrective action plan: 7/31/2026

View Audit 400886

Finding 1214146 (2025-025)

Material Weakness 2025

Commonwealth of Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

2025-025 Immunization Cooperative Agreements 93.268 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit. It should establish procedures and internal controls to ensure that all required subawards are reported timely and accurately to...

2025-025 Immunization Cooperative Agreements 93.268 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit. It should establish procedures and internal controls to ensure that all required subawards are reported timely and accurately to SAM.gov no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: The Bureau of Infectious Disease and Laboratory Sciences (BIDLS) will put in place starting May 1, 2026 a process to review obligations for subawards under Immunization, Assistance Listing No. 93.268 to identify subawards that fall under the rules set forth by Federal Funding Accountability and Transparency Act (FFATA) and report the appropriate obligations to FSRS according to the above-mentioned Name(s) of the contact person(s) responsible for corrective action: Cheryl Bernard-Dort, Director of Administration and Finance, BIDLS Planned completion date for corrective action plan: 7/31/2026

View Audit 400886

Finding 1214134 (2025-022)

Material Weakness 2025

Commonwealth of Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

2025-022 Aging Cluster 93.044, 93.045, 93.053 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accu...

2025-022 Aging Cluster 93.044, 93.045, 93.053 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: This finding is related to prior year Finding 2023-020. The Department implemented internal controls during FFY24 to address FFATA reporting requirements; however, the current finding pertains to contracts executed in prior fiscal years that were not amended following the original finding. Since issuance of the prior finding, AGE has established procedures and internal controls to ensure that all required subawards are identified, tracked, and reported in accordance with FFATA requirements. For FFY25 contracts and all new awards going forward, total award information is collected at the time of contract execution and subaward data will be submitted SAM.gov within 30 days of contract signature and no later than the end of the month following issuance of each subaward, as required. Name(s) of the contact person(s) responsible for corrective action: Sheila Tunney, Chief Financial Officer, Christina H. Martinez, Director of Contracts and Accounting Ted Zimmerman, State Planner Planned completion date for corrective action plan: Implemented for FFY25 contracts; full resolution of by 9/30/2026

View Audit 400886

Finding 1214129 (2025-021)

Material Weakness 2025

Commonwealth of Massachusetts

MA

Reporting § 200.303

2025-021 Aging Cluster 93.044, 93.045, 93.053 Recommendation: We recommend the Department develop procedures and internal controls to ensure that it submits reports for all grant awards it receives for the program, in accordance with its grant agreements. Action taken in response to finding: AGE wil...

2025-021 Aging Cluster 93.044, 93.045, 93.053 Recommendation: We recommend the Department develop procedures and internal controls to ensure that it submits reports for all grant awards it receives for the program, in accordance with its grant agreements. Action taken in response to finding: AGE will enhance formal procedures and internal controls to ensure that all required Federal Financial Reports (SF-425) and Title III Supplemental Forms are submitted in accordance with grant agreements and federal reporting timelines. Management is establishing a centralized reporting calendar and tracking mechanism to monitor reporting deadlines for all active awards. Name(s) of the contact person(s) responsible for corrective action: Sheila Tunney, Chief Financial Officer, Christina H. Martinez, Director of Contracts and Accounting Planned completion date for corrective action plan: June 30, 2026

View Audit 400886

Corrective Action Plans

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