Corrective Action Plans

Finding 1226445 (2026-001)

Material Weakness 2026

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management

The CFO corrected the Federal Draw schedule to identify the payroll used each pay period for the draw request. The schedule shows the replacement of termed staff and a countdown of available grant dollars per staff. This report balances the Federal Draw schedule every pay period.

View Audit 409062

Finding 1225600 (2026-001)

Material Weakness 2026

Northwest Michigan Health Services, Inc.

MI

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Recommendation – We recommend the Center provide proper training to employees to ensure that the sliding fee discounts are being properly applied and documented. In addition to implementing policies and procedures to ensure the sliding fee discounts are being properly monitored and supervised on a p...

Recommendation – We recommend the Center provide proper training to employees to ensure that the sliding fee discounts are being properly applied and documented. In addition to implementing policies and procedures to ensure the sliding fee discounts are being properly monitored and supervised on a periodic basis to ensure compliance. Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and monthly review and testing of compliance with Center sliding fee discount policy will be done.

View Audit 408481

Finding 1223637 (2026-002)

Material Weakness 2026

Sunrise Community Health

CO

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303

Federal Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No. 10.557 Recommendation: Our auditors recommended the Organization update its grant allocation process and controls to ensure accurate documentation of expenditures allocated to the gr...

Federal Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No. 10.557 Recommendation: Our auditors recommended the Organization update its grant allocation process and controls to ensure accurate documentation of expenditures allocated to the grant are retained and accurate fringe benefit costs incurred during the month are used to calculate the allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has updated the grant allocation process and controls to ensure accurate documentation of expenditures allocated to the grant are retained and accurate fringe benefit costs incurred during the month are used to calculate the allocations. As part of this update management has reassigned responsibilities for various grants to ensure the process is followed.

View Audit 407144

Finding 1221712 (2026-002)

Material Weakness 2026

Belmont Elderly Housing, Inc.

NH

HUD Housing Programs Significant Deficiency

Finding 2026-002 CAPBM acknowledges the finding regarding inaccuracies identified in several tenant annual recertifications that required corrected HUD-50059-A forms to accurately reflect the Total Tenant Payment (TTP) and HUD subsidy amounts. The errors were the result of calculation and data entry...

Finding 2026-002 CAPBM acknowledges the finding regarding inaccuracies identified in several tenant annual recertifications that required corrected HUD-50059-A forms to accurately reflect the Total Tenant Payment (TTP) and HUD subsidy amounts. The errors were the result of calculation and data entry mistakes during the annual recertification process with past management. Current management is currently reviewing the affected tenant files and will complete any necessary corrections to ensure tenant rent and subsidy calculations are accurate and compliant with HUD requirements. To prevent similar errors in the future, CAPBM has implemented an additional review procedure for all annual recertifications. Once the Compliance Manager completes the annual recertification and prepares the HUD-50059, the Director of Affordable Housing will conduct a secondary review of the certification, including income calculations, asset determinations, applicable deductions, Total Tenant Payment (TTP), and subsidy calculations, prior to final approval and submission. Additionally, staff will continue to receive training on HUD occupancy requirements and annual recertification procedures to ensure compliance with HUD regulations. Management believes these corrective actions will strengthen internal controls and reduce the likelihood of future calculation errors. CAPBM is committed to maintaining accurate tenant certifications and ensuring ongoing compliance with HUD requirements. Completion Date: 12/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 405980

Finding 1221710 (2026-004)

Material Weakness 2026

Belmont Elderly Housing, Inc.

NH

HUD Housing Programs Significant Deficiency

Finding 2026-004 Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Partnership Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff training on a regular basis to ensure management and compl...

Finding 2026-004 Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Partnership Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff training on a regular basis to ensure management and compliance duties can be performed adequately. Community Action Program Belknap-Merrimack Counties Inc. plans to improve the standards of employee training and will be hosting quarterly trainings on employee responsibilities, performance, and areas for improvement. This includes HUD trainings and keeping up to date on any new HUD policies and procedures. We understand the importance of a well-trained staff. We are committed to our performance and adhering to HUD standards while implementing policies to follow for continuous improvement. Please see below the new process regarding filling vacancies and completing management duties in a timely manner: 1. Immediate Focus on Vacancies: We are prioritizing the filling of vacant units by having two staff members complete move ins at the same time. 2. Streamlined Recertification Process: We have updated our process to ensure all tenants are recertified in a timely manner. There has been a new system in place to monitor deadlines and improve efficiency. 3. Staffing and Training: We are actively recruiting and training additional staff to ensure these tasks are handled promptly, preventing future delays. These steps will address the backlog of management duties and ensure that all tasks, such as filling vacancies, submitting budgets, and completing tenant recertifications, are handled in a timely and efficient manner. Completion Date: 11/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 405980

Finding 1221706 (2026-001)

Material Weakness 2026

Belmont Elderly Housing, Inc.

NH

Subrecipient Monitoring Significant Deficiency

Finding 2026-001 Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review are now in place to assess reserve balances and ensure funds are used for necessary repairs. Monthly cash flow reports will align...

Finding 2026-001 Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review are now in place to assess reserve balances and ensure funds are used for necessary repairs. Monthly cash flow reports will align reserve balances with property needs. 2) Formal Utilization Procedure: A written procedure has been established for requesting and using replacement reserve funds. This includes clear guidelines, approval workflows, and thresholds for reserve levels based on property needs. 3) Monitoring & Reporting: Periodic audits will ensure funds are spent according to HUD guidelines. 4) Staff Training & Oversight: Staff will receive training on proper reserve management, and management will increase oversight to ensure funds are used appropriately. Completion Date: 11/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 405980

Finding 1241759 (2025-001)

Material Weakness 2025

Mha Housing of the Piedmont, Inc.

NC

Subrecipient Monitoring Eligibility HUD Housing Programs

To address the noted deficiencies in tenant file documentation, staff and supervisors will continue to follow established processes. Supervisors continue to track and monitor productivity and progress. The current supervisor has implemented clear and concise instructions and rules for completing and...

To address the noted deficiencies in tenant file documentation, staff and supervisors will continue to follow established processes. Supervisors continue to track and monitor productivity and progress. The current supervisor has implemented clear and concise instructions and rules for completing and managing files. All forms are now saved in tenant files, and not on individual laptops as they were in the past. The supervisor has also implemented schedules and tracking systems for monthly voucher submissions, annual recertifications, quarterly income checks and other processes in the occupancy workflow. In addition, the supervisor and the lead staff for housing compliance perform regular checks on tenant application paperwork and random checks on tenant files to ensure accuracy and completeness and correct any mistakes. Ongoing staff training, support and mentoring continues.

View Audit 415764

Finding 1241756 (2025-001)

Material Weakness 2025

Mha Housing of Eastern North Carolina, Inc.

NC

Subrecipient Monitoring Eligibility HUD Housing Programs

To address the noted deficiencies in tenant file documentation, staff and supervisors will continue to follow established processes. Supervisors continue to track and monitor productivity and progress. The current supervisor has implemented clear and concise instructions and rules for completing and...

To address the noted deficiencies in tenant file documentation, staff and supervisors will continue to follow established processes. Supervisors continue to track and monitor productivity and progress. The current supervisor has implemented clear and concise instructions and rules for completing and managing files. All forms are now saved in tenant files, and not on individual laptops as they were in the past. The supervisor has also implemented schedules and tracking systems for monthly voucher submissions, annual recertifications, quarterly income checks and other processes in the occupancy workflow. In addition, the supervisor and the lead staff for housing compliance perform regular checks on tenant application paperwork and random checks on tenant files to ensure accuracy and completeness and correct any mistakes. Ongoing staff training, support and mentoring continues.

View Audit 415763

Finding 1241660 (2025-001)

Material Weakness 2025

Congregation Bais Malka Inc.

NY

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit...

The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end June 30, 2025. Mr. Benjamin Klein, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-354-9500.

View Audit 415727

Finding 1241653 (2025-005)

Material Weakness 2025

Agricultural Enterprises Development Administration

PR

Reporting Eligibility Significant Deficiency § 200.512

FINDING NUMBER 2025-005 AUDITOR’S DESCRIPTION WIC/SENIORS FARMERS’ NUTRITION PROGRAMS: REPORTING CONDITION The Data Collection Form and related reporting package for the fiscal year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse within the timeframe required by 2 CFR Part...

FINDING NUMBER 2025-005 AUDITOR’S DESCRIPTION WIC/SENIORS FARMERS’ NUTRITION PROGRAMS: REPORTING CONDITION The Data Collection Form and related reporting package for the fiscal year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse within the timeframe required by 2 CFR Part 200.512. This matter represents a repeat finding from the prior year. AUDITOR’S RECOMENDATION We recommend that AEDA establish a formal Single Audit reporting calendar and designate responsible personnel to coordinate the audit process before year-end. Management should establish deadlines for closing the accounting records, completing subsidiary ledgers and reconciliations, preparing the Schedule of Expenditures of Federal Awards and supporting schedules, responding to auditor requests, and reviewing and submitting the Data Collection Form and reporting package within the federal deadline. CORRECTIVE ACTION PLAN AEDA has implemented a new accounting system and is reorganizing its personnel structure to ensure that all accounting information is complete, accurate, and available on a timely basis, enabling the organization to successfully complete future Single Audits within established deadlines. LEADS PERSONS ACCOUNTABLE FOR ACTIONS ITEM COMPLETION Elmer Perez, Administrator of AEDA, and Yimaries Méndez, Finance Director of AEDA. DELIVERABLE June 30, 2025 EVIDENCE INCLUDED YES/NO NO TARGET COMPLETION DATE Finding 2025-005 should be corrected for the Single Audit pertaining to the State fiscal year ending on 6/30/2027.

View Audit 415714

Finding 1241626 (2025-002)

Material Weakness 2025

Crosspurpose

CO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.403 § 200.404 § 200.405

Finding 2025-002 AL number: 10.561 AL title: Supplemental Nutrition Assistance Program Federal award or contract: FFY 2026 SNAP Employment and Training Contract No. 26 IHGA 206885 Questioned costs: $412,100 The Department-approved Employment First Program Operator Plan incorporated into Contract No....

Finding 2025-002 AL number: 10.561 AL title: Supplemental Nutrition Assistance Program Federal award or contract: FFY 2026 SNAP Employment and Training Contract No. 26 IHGA 206885 Questioned costs: $412,100 The Department-approved Employment First Program Operator Plan incorporated into Contract No. 26 IHGA 201182 included a Launch licensing materials cost of $2,600 per participant. The plan described the participantbased fee and related services, and the executed contract incorporated the methodology. Related budget documents also contemplated billing at established component rates rather than reimbursement based solely on actual costs incurred. The Organization billed $412,100 under the participant-based licensing methodology. Based on the approved plan, supporting budget schedules, and executed contract, management believed the methodology was approved by the Department, was reasonable and necessary, and complied with program requirements.After the program began, the Organization engaged with a reputable independent firm to perform a transferpricing and fair value study to evaluate and support the methodology and contribute the technology to a separate legal entity. The Colorado Department of Human Services later questioned whether the retained documentation adequately supported the participant-based fee and the allocation of charges to the federal program. The Department had approved invoices and reimbursed these costs before raising concerns during its fiscal management evaluation. Management recorded a liability for the amounts identified by the State pending final resolution. Corrective Action Plan Management has established a separate legal entity to hold the technology associated with these charges. On May 4, 2026, before the fiscal management evaluation, management engaged an accounting firm to benchmark the fee and independently evaluate the participant-based pricing methodology. Management is also working to value the developed technology for contribution to the separate legal entity. Although documentation was retained, management has developed a plan to enhance the documentation supporting the methodology under federal cost principles. The enhanced records will describe the basis for the participant fee, the supporting assumptions and analyses, and the benefit received by the federal program. Anticipated completion date: October 30, 2026

View Audit 415691

Finding 1241572 (2025-002)

Material Weakness 2025

Ayer Elderly Housing Partnership, Inc.

MA

Significant Deficiency § 200.512

2025-002 – Timely Filing of Single Audit Report Auditee’s Response and Planned Corrective Action While the Organization was not solely responsible for delays in filing the Single Audit Report, it recognizes that it is ultimately the entity required to file timely and will do so. At the beginning of ...

2025-002 – Timely Filing of Single Audit Report Auditee’s Response and Planned Corrective Action While the Organization was not solely responsible for delays in filing the Single Audit Report, it recognizes that it is ultimately the entity required to file timely and will do so. At the beginning of the audit process, Organization will establish an agreed timeline with its auditors and Organization will produce documentation consistent with that timeline. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kenneth Martin, Executive Director

View Audit 415603

Finding 1241571 (2025-001)

Material Weakness 2025

Ayer Elderly Housing Partnership, Inc.

MA

Special Tests & Provisions HUD Housing Programs Significant Deficiency

2025-001 – Special Tests and Provisions Auditee’s Response and Planned Corrective Action The Ayer Elderly Housing Partnership, Inc. known as Pleasant Street School is a 21-unit senior housing development with a fiscal year ending June 30. In recent years, the Organization has received audit findings...

2025-001 – Special Tests and Provisions Auditee’s Response and Planned Corrective Action The Ayer Elderly Housing Partnership, Inc. known as Pleasant Street School is a 21-unit senior housing development with a fiscal year ending June 30. In recent years, the Organization has received audit findings related to not fully funding the required replacement reserve by fiscal year-end. Due to the small size of the development, cash flow can be significantly impacted when large expenditures arise. The primary reason the reserve is not always fully funded by June 30 is that the Organization pays its annual insurance premium in full two to three months before year-end. This premium expense often exceeds three months of reserve contributions, creating a temporary shortfall in reserve funding. The Organization has consistently funded the reserve to the required level as soon as it is practical following year-end. For fiscal year-end June 30, 2025, the reserve was fully funded by August 2025. Management will continue to pursue rent increases through HUD and identify other opportunities to improve cash flow and ensure timely reserve funding for this small development. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kenneth Martin, Executive Director

View Audit 415603

Finding 1241496 (2025-005)

Material Weakness 2025

City of Redondo Beach

CA

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency § 200.430

Recommendation: We recommend that the City review and update internal controls to ensure that supporting documentation for allowable time charges to grant programs is properly maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...

Recommendation: We recommend that the City review and update internal controls to ensure that supporting documentation for allowable time charges to grant programs is properly maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to reinforce the policy that requires employees funded by federal grants to document the actual time and effort spent working on those grant activities. Staff continues with the updated timekeeping method for individuals charging partial time to the Housing Choice Voucher (Section 8) program to track actual hours dedicated to the program rather than through budget allocation, and a quarterly certification form is prepared for employees that charge 100% to the Housing Choice Voucher (Section 8) program. Supervisor approvals are documented through the financial system’s electronic workflow. Reports are generated to demonstrate completion. New staff receive training on the payroll approval process to ensure consistent implementation and compliance with procedures. Name(s) of the contact person(s) responsible for corrective action: Imelda Delgado, Housing Manager Planned completion date for corrective action plan: January 2026

View Audit 415572

Finding 1241255 (2025-002)

Material Weakness 2025

Town of Marlborough

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency

Suspension and Debarment over COVID-19 America Rescue Plan Act Recommendation: We recommend that the Town design controls to ensure an adequate review process in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with audit finding: The...

Suspension and Debarment over COVID-19 America Rescue Plan Act Recommendation: We recommend that the Town design controls to ensure an adequate review process in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town has developed a procedure to review the System for Award Management (SAM) before engaging with a contractor in a project that uses federal funds including funds from the America Rescue Plan Act. A written process will be prepared to record and maintain appropriate documentation. Name of the contact person responsible for corrective action: Finance Director and Town Planner Planned completion date for corrective action plan: Since this report is overdue, the estimated date is before the start of the FY 26 audit.

View Audit 415373

Finding 1241193 (2025-002)

Material Weakness 2025

Community Health & Wellness Partners of Logan County

OH

Eligibility HUD Housing Programs Significant Deficiency

Health Center Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) – Assistance Listing No. 93.224/93.527 Recommendation: We recommend that management implement a secondary review or approval control to validate that assign...

Health Center Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) – Assistance Listing No. 93.224/93.527 Recommendation: We recommend that management implement a secondary review or approval control to validate that assigned discount levels align with documented income at the time the application is considered complete, periodically test a sample of sliding fee determinations to ensure consistent application of the fee schedule, and provide training to registration and billing staff to reinforce SFDP requirements and documentation standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The organization is developing a new training for intake staff and improving the monitoring and review process. Name(s) of the contact person(s) responsible for corrective action: Tara Bair, CEO Planned completion date for corrective action plan: September 2026

View Audit 415269

Finding 1241164 (2025-001)

Material Weakness 2025

Healthy Relationships California

CA

Reporting Significant Deficiency § 200.512

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

View Audit 415240

Finding 1241161 (2025-005)

Material Weakness 2025

Wateree Community Actions, Inc.

SC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

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

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

View Audit 415233

Finding 1241160 (2025-004)

Material Weakness 2025

Wateree Community Actions, Inc.

SC

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding 2025-004 — Timely Submission of Financial Status Reports Description of Finding: The auditor reported late monthly Financial Status Reports for LIHEAP and Weatherization funding sources. Management’s review identified 60 required reports, of which 56 were timely and four were late; one repor...

Finding 2025-004 — Timely Submission of Financial Status Reports Description of Finding: The auditor reported late monthly Financial Status Reports for LIHEAP and Weatherization funding sources. Management’s review identified 60 required reports, of which 56 were timely and four were late; one report due April 15 was submitted April 16 because the responsible staff member missed the deadline. Statement of Concurrence: Management concurs that all required reports must be submitted by established deadlines, including when a delay is only one day. Corrective Action: WCAI has corrected its reporting process during 2026. A centralized reporting calendar and tracking log identify required reports, reporting periods, due dates, assigned staff, internal review dates, and actual submission dates. Responsible staff must prepare and submit reports on time; supervisory review and follow-up are required for approaching or missed deadlines. Submission confirmations are retained. Responsible Party: Grants Manager and assigned reporting staff, with supervisory review by the Chief Financial Officer. Implementation Status / Timeline: Reporting-calendar and monitoring procedures were initiated during the FY2024 audit process and formalized in April 2026, with full operation targeted for May 2026; management reports the process has been corrected. Ongoing monthly monitoring. Monitoring and Evidence: Reporting calendar; monthly checklist; supervisor sign-off; dated submission confirmations; exception log and corrective follow-up for any late reports. FY2026 performance will establish sustained compliance.

View Audit 415233

Finding 1240861 (2025-001)

Material Weakness 2025

West Liberty Care Center, INC

OH

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development West Liberty Care Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025, through December 31, 2025 The findings from the schedule of findings and questioned costs are...

U.S. Department of Housing and Urban Development West Liberty Care Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025, through December 31, 2025 The findings from the 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 U.S. Department of Housing and Urban Development 2025-001 Section 232 HUD Insured Mortgage Note Payable - Assistance Listing No. 14.129 Criteria or specific requirement: The Community was required to obtain written approval from HUD prior to surrendering 13 licensed beds to the State of Ohio that were collateral for the HUD-insured mortgage. Condition: The Community did not obtain HUD’s approval prior to requesting and obtaining approval from the Ohio Department of Health (ODH) to reduce the licensed beds from 87 to 74 for the nursing facility during April 2023. Recommendation: The Community should adhere to the Regulatory Agreement and obtain HUD’s approval prior to taking any action specifically precluded in the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Community is working with HUD to obtain the necessary approval. Amber Swords is responsible for corrective action Planned completion date for corrective action plan: December 31, 2026

View Audit 415180

Finding 1240859 (2025-001)

Material Weakness 2025

City of Springfield

MA

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency § 200.303 § 200.430

Audit Finding Reference: 2025-001 Maintain Documentation Supporting Employee Pay Rates Planned Corrective Action: We will maintain a current Memorandum of Understanding supporting the hourly pay rate charge to the program for employee pay rates. Planned Implementation Date of Corrective Action: Nove...

Audit Finding Reference: 2025-001 Maintain Documentation Supporting Employee Pay Rates Planned Corrective Action: We will maintain a current Memorandum of Understanding supporting the hourly pay rate charge to the program for employee pay rates. Planned Implementation Date of Corrective Action: November 2026 Person Responsible for Corrective Action: Valerie L. Williams

View Audit 415178

Finding 1240800 (2025-003)

Material Weakness 2025

Town of Cohasset

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.322

Audit Finding Reference: 2025-003 Missing Procurement Contract Provisions Planned Corrective Action: The Town will work with its legal counsel and relevant departments to ensure that future contracts include all applicable procurement provisions and required language. The Town will incorporate this ...

Audit Finding Reference: 2025-003 Missing Procurement Contract Provisions Planned Corrective Action: The Town will work with its legal counsel and relevant departments to ensure that future contracts include all applicable procurement provisions and required language. The Town will incorporate this review into its contracting process going forward. Planned Implementation Date of Corrective Action: Fiscal Year 2027 Person Responsible for Corrective Action: Michelle Leary, Procurement Officer

View Audit 415167

Finding 1240795 (2025-002)

Material Weakness 2025

Town of Cohasset

MA

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

Audit Finding Reference: 2025-002 Improve Internal Controls Over Reporting and Period of Performance Planned Corrective Action: The Town has reviewed the processes and internal controls related to reporting and the period of performance. Going forward, the Town will ensure that appropriate procedure...

Audit Finding Reference: 2025-002 Improve Internal Controls Over Reporting and Period of Performance Planned Corrective Action: The Town has reviewed the processes and internal controls related to reporting and the period of performance. Going forward, the Town will ensure that appropriate procedures are followed to support accurate and timely reporting and compliance with applicable period-of-performance requirements. Management will continue to monitor these processes to ensure that internal controls remain effective. Planned Implementation Date of Corrective Action: Fiscal Year 2027 and ongoing. Person Responsible for Corrective Action: Michelle Leary and Bethiny Moseley

View Audit 415167

Finding 1240790 (2025-001)

Material Weakness 2025

Town of Cohasset

MA

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Audit Finding Reference: 2025-001 Document Policies and Procedures Over Federal Awards Planned Corrective Action: The Town has received a draft policy addressing requirements related to Federal Awards. The Town will review the policy and work toward presenting it to the Board for consideration and a...

Audit Finding Reference: 2025-001 Document Policies and Procedures Over Federal Awards Planned Corrective Action: The Town has received a draft policy addressing requirements related to Federal Awards. The Town will review the policy and work toward presenting it to the Board for consideration and adoption during FY27. Planned Implementation Date of Corrective Action: Within Fiscal Year 2027. Person Responsible for Corrective Action: Michelle Leary and Bethiny Moseley

View Audit 415167

Finding 1240757 (2025-003)

Material Weakness 2025

City of Warwick, Rhode Island

RI

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

Warwick Public Schools has implemented several procedures to strengthen grant management, improve the accuracy and timeliness of required reporting, and ensure appropriate coordination between the Grants and Business Offices. 1. Grants Management Calendar: A shared Grants Management Calendar has bee...

Warwick Public Schools has implemented several procedures to strengthen grant management, improve the accuracy and timeliness of required reporting, and ensure appropriate coordination between the Grants and Business Offices. 1. Grants Management Calendar: A shared Grants Management Calendar has been created and is actively used by the Grants and Business Offices to monitor reporting deadlines and ensure required reports are completed and submitted on time. The calendar identifies the individual responsible for each reporting requirement and is managed by the Director of Federal Programs & Grants, Paul Heatherton. 2. Grant Tracker: A centralized Grant Tracker has been implemented to document key grant information, including the Grant Award Notification (GAN), approved budget, grant-funded positions, and grant end dates. This tracker is shared with the Grants and Business Offices and, when applicable, Human Resources. It supports coordination across departments, particularly for positions funded through grants with defined end dates, such as the Coronavirus State and Local Fiscal Recovery Funds. This process helps the district identify upcoming grant expirations and plan for the continuation or transition of funding for grant-funded positions. 3. Annual Grant Position and Funding Notifications: The Grants Office has established an annual process for providing Human Resources with a transaction notice identifying grant-funded positions and their associated grant fund numbers. This procedure strengthens communication regarding grant-funded staffing and helps ensure that positions are accurately associated with the appropriate funding sources. 4. Federal Grants Management Procedural Guide: Warwick Public Schools intends to develop a Warwick Public Schools Federal Grants Management – Procedural Guide by April 2027. This working guide will include both programmatic and financial procedures to promote consistent grant administration and ensure compliance with applicable federal, state, and grant-specific requirements. The guide will establish clear expectations for grant oversight, reporting deadlines, financial documentation, expenditure monitoring, and coordination among the Grants Office, Business Office, and other relevant departments. It will serve as a reference for staff responsible for administering and monitoring grant-funded programs and expenditures. The Grants Management Calendar, Grant Tracker, and annual grant position and funding notification procedures were implemented as of September 30, 2026. Completion of the Federal Grants Management Procedural Guide by April 2027 will serve as an additional step toward strengthening internal controls, standardizing grant administration, and supporting ongoing compliance.

View Audit 415155

Corrective Action Plans

Filters