Corrective Action Plans

Finding 1168227 (2024-007)

Material Weakness 2024

WA

Student Financial Aid Eligibility Significant Deficiency

Planned corrective actions: As a response to concerns about disruptions in processes and the turnover of key staff in several departments, the Enrollment Alliance group that includes director-level staff in Admissions, the Registrar, Financial Aid, Advising, Bursar, and IT began meeting under the fa...

Planned corrective actions: As a response to concerns about disruptions in processes and the turnover of key staff in several departments, the Enrollment Alliance group that includes director-level staff in Admissions, the Registrar, Financial Aid, Advising, Bursar, and IT began meeting under the facilitation of the VP of Student Affairs on January 7, 2025. This group will continue to work on implementing the proper controls to ensure that the determination of student eligibility for Title IV aid is appropriate and has supporting documentation. Name of Responsible Party: 1. Nancy Benavides,Financial Aid Director 2. Corey Hodge, VP for Student Affairs 3. Joanne Fernandez, Controller 4. Marla Withers, Assistant Controller 5. Sagrario Armenta Jimenez, CFO 6. Dr. Christopher Gilmer, President Anticipated completion date: 6/30/2026

View Audit 380015

Finding 1168226 (2024-006)

Material Weakness 2024

Heritage University

WA

Student Financial Aid Special Tests & Provisions Significant Deficiency

Planned corrective actions: A letter dated August 15,2024 from the Department of Education stated “the liquidation of Heritage University’s Federal Perkins Loan portfolio is complete.” Name of Responsible Party: 1. Nancy Benavides,Financial Aid Director 2. Corey Hodge, VP for Student Affairs 3. 3. J...

Planned corrective actions: A letter dated August 15,2024 from the Department of Education stated “the liquidation of Heritage University’s Federal Perkins Loan portfolio is complete.” Name of Responsible Party: 1. Nancy Benavides,Financial Aid Director 2. Corey Hodge, VP for Student Affairs 3. 3. Joanne Fernandez, Controller 4. Marla Withers, Assistant Controller 5. Sagrario Armenta Jimenez, CFO 6. Dr. Christopher Gilmer, President Anticipated completion date: 6/30/2025

View Audit 380015

Finding 1168225 (2024-005)

Material Weakness 2024

Heritage University

WA

Student Financial Aid Special Tests & Provisions Significant Deficiency

Planned corrective actions: As a response to concerns about disruptions in processes and the turnover of key staff in several departments, the Enrollment Alliance group that includes director-level staff in Admissions, the Registrar, Financial Aid, Advising, Bursar, and IT began meeting under the fa...

Planned corrective actions: As a response to concerns about disruptions in processes and the turnover of key staff in several departments, the Enrollment Alliance group that includes director-level staff in Admissions, the Registrar, Financial Aid, Advising, Bursar, and IT began meeting under the facilitation of the VP of Student Affairs on January 7, 2025. This group has helped to guide the Registrar's Office in the development and workflow structure of an electronic withdrawal form that must be routed through several required offices, including Financial Aid, to ensure that processes including R2T4 calculations are completed for each student who withdrawals during the semester. This structure is now in place. Name of Responsible Party: 1. Nancy Benavides,Financial Aid Director 2. J.T. Menard, Registrar 3. Ivan Banks, Interim Provost 4. Corey Hodge, VP for Student Affairs 5. Joanne Fernandez, Controller 6. Marla Withers, Assistant Controller 7. Sagrario Armenta Jimenez, CFO 8. Dr. Christopher Gilmer, President Anticipated completion date: 6/30/2026

View Audit 380015

Finding 1168188 (2024-007)

Material Weakness 2024

County of Humboldt

CA

Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring

Condition: During the review of 60 sampled cases, 2 cases were found where redeterminations were performed outside the required 12-month window, indicating non-compliance with federal renewal timing requirements. And one of the two cases were deemed ineligible during the re-evaluation. Recommendatio...

Condition: During the review of 60 sampled cases, 2 cases were found where redeterminations were performed outside the required 12-month window, indicating non-compliance with federal renewal timing requirements. And one of the two cases were deemed ineligible during the re-evaluation. Recommendation: CLA recommends that the County implement or reinforce tracking procedures, such as a monitoring checklist, to ensure lead and supervisor reviews are completed and accountability is maintained. Additionally, CLA recommends that the County conduct targeted refresher training for staff and supervisors on renewal timelines and review protocols to strengthen procedural compliance and minimize errors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Retrain supervisory staff and line-staff regarding the importance of timely redetermination. Increase reporting, especially exceptions reporting, on the status of outstanding redeterminations. Commitment to continued periodic trainings. Name(s) of the contact person(s) responsible for corrective action: Connie Beck Planned completion date for corrective action plan: Fiscal year ended June 30, 2026

View Audit 379965

Finding 1167962 (2024-001)

Material Weakness 2024

Birmingham Jefferson County Transit Authority

AL

Reporting Significant Deficiency § 200.512

Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Condition: The Authority failed to timely submit the collection form or audit reporting package to the Federal Audit Clearinghouse for the period ending September 30, 2024. Views of Responsible Officials and Planned Corrective...

Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Condition: The Authority failed to timely submit the collection form or audit reporting package to the Federal Audit Clearinghouse for the period ending September 30, 2024. Views of Responsible Officials and Planned Corrective Actions: In 2024, the Authority continued to face challenges with staffing shortages and turnover in key financial positions. These challenges resulted in delays in performing and completing accounting functions and issuing financial statements in a timely manner. However, the Finance Department now has both a Controller and Accounting Supervisor and these positions should provide talent and experience to ensure accounting functions and processes are performed and completed in a timely matter. Moreover, processes are now in place to ensure accounting procedures are performed timely and those processes require signoff for reviews by top Accounting and Finance officials. Our personnel and process enhancements will enable the Authority to submit the reporting package to the Federal Audit Clearinghouse by the prescribed due date. Contact Person Responsible for Corrective Action: Glenn Dickerson, CPA — Chief Financial Officer Anticipated Completion Date: October 2025

View Audit 379584

Finding 1167654 (2024-101)

Material Weakness 2024

Booker T. Washington Child Development Center, Inc.

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

Person Responsible: Josie Ayon Estimated Completion Date: 3/31/2026 Planned Corrective Action: The organization converted from the Cash Basis of Accounting to the Accrual Basis of Accounting (GAAP) in fiscal year 2023. Additionally, the organization converted to a new accounting system and hired out...

Person Responsible: Josie Ayon Estimated Completion Date: 3/31/2026 Planned Corrective Action: The organization converted from the Cash Basis of Accounting to the Accrual Basis of Accounting (GAAP) in fiscal year 2023. Additionally, the organization converted to a new accounting system and hired outside consultants to assist with data entry and financial reporting. The audit for June 30, 2025 is planned to start in December 2025, which will provide adequate time to comply with this requirement.

View Audit 378906

Finding 1167595 (2024-001)

Material Weakness 2024

City of North Chicago

IL

Significant Deficiency Internal Control / Segregation of Duties

Finding 2024 – 001: Audit Journal Entries Condition: During audit fieldwork, our testing resulted in significant audit adjustments in order to present materially accurate financial statements. Corrective Action Plan: The Comptroller, along with staff, will review year-end adjustments as part of the ...

Finding 2024 – 001: Audit Journal Entries Condition: During audit fieldwork, our testing resulted in significant audit adjustments in order to present materially accurate financial statements. Corrective Action Plan: The Comptroller, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: Fiscal Year 2025 Name of Contact Person: Tawanda Joyner, Comptroller Management Response: The Comptroller, with staff, will review year-end adjustments as part of audit preparation, aiming to reduce auditor-proposed entries and to deliver an adjusted trial balance before fieldwork. City was short staffed however, currently have a full staff to be able to complete journal entries. Our actions to correct include an internal review of year-end adjustments to identify causes and implement fixes, along with the use of pre-audit checklists and earlyanalytics to minimize auditor entries. Our team will finalize adjustments well ahead of fieldwork.At the start of the audit, the fully adjusted financial statements will be submitted and inquiries addressed. Our target is a 70% reduction in auditor-proposed entries and for adjustments resolved pre-fieldwork. The plan also calls for documenting any delays with the team responding to auditor inquiries within 24 hours and for misclassifications to be reviewed by two staff members to ensure accuracy.

View Audit 378791

Finding 1167476 (2024-002)

Material Weakness 2024

Southern Maryland Tri-County Community Action Committee, Inc.

MD

Reporting Significant Deficiency

Finding Reference: 2024-002 Views of Responsible Officials and Planned Corrective Actions The Agency agrees with this finding and recommendation as presented. Management has implemented procedures to enhance fiscal efforts in reconciling its grants receivable accounts before preparing the SEFA. The ...

Finding Reference: 2024-002 Views of Responsible Officials and Planned Corrective Actions The Agency agrees with this finding and recommendation as presented. Management has implemented procedures to enhance fiscal efforts in reconciling its grants receivable accounts before preparing the SEFA. The agency reevaluated the fiscal department’s needs and hired new staff, including a finance director, account payables, and part-time fiscal support specialist, and contracted with a CPA to assist with the following scope of work:  Close out accounts receivable and payable.  Account for any grants received during the fiscal year.  Monitor budget-to-actual program expenditures throughout the grant year.  Reconcile grants receivable balances to the general ledger. Name of the contact person responsible for corrective action: Michael Young, President, (301) 274-4474. Corrective action completed as of : December 31, 2024.

View Audit 378541

Finding 1167190 (2024-001)

Material Weakness 2024

City of Norton

OH

Subrecipient Monitoring Reporting Significant Deficiency § 200.208 § 200.328

Finding Number: 2024-001 Planned Corrective Action: City of Norton will comply with all federal grant compliance requirements – including reporting requirements and deadlines. Anticipated Completion Date: June 2025 Responsible Contact Person: Pamela Keener, Finance Director

View Audit 378213

Finding 1167141 (2024-007)

Material Weakness 2024

Rural Ulster Preservation Company, Inc.

NY

Eligibility Significant Deficiency

Unexpected staffing challenges contributed to the late inspections. Action taken to date by the Vice President of Program Services. 1. Staffing Structure Strengthened: o A new Program Director has been hired and is fully trained in all HOPWA program requirements, including inspection procedures. o A...

Unexpected staffing challenges contributed to the late inspections. Action taken to date by the Vice President of Program Services. 1. Staffing Structure Strengthened: o A new Program Director has been hired and is fully trained in all HOPWA program requirements, including inspection procedures. o Additional staff members have now been trained to conduct HOPWA inspections to always ensure operational coverage. 2. Cross-Training of Staff: o Multiple team members, including the Director and program service staff, are cross-trained and able to step in to complete inspections if the assigned case manager is unavailable due to illness, emergency leave, or other unforeseeable circumstances. 3. Backup Coverage Plan Implemented: o A formal backup coverage system is now in place. In the event of staff absence, either the Program Director or another trained staff member will complete the scheduled inspection to avoid any delay. o Coverage responsibilities also include providing client support and ensuring continuity of services when primary staff are out. 4. Scheduling and Monitoring: o Inspection schedules are now reviewed monthly (between case mgr. and director) to ensure upcoming deadlines are clearly identified, monitored, and met. Outcome Expected: These corrective measures ensure that all annual HOPWA inspections will be completed on time, regardless of staffing changes or unforeseen absences. The increased number of trained staff and the implementation of a clear backup plan reduce the risk of future delays and strengthen program compliance.

View Audit 378189

Finding 1167139 (2024-005)

Material Weakness 2024

Rural Ulster Preservation Company, Inc.

NY

HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency

2024-005 - In October 2023, NYSHCR implemented a new software system, requiring all Local Administrators to transition to the Emphasys Elite system. In 2025, NYSHCR determined that the Waiting List Reports for prior periods could not be regenerated due to system limitations. This issue was related t...

2024-005 - In October 2023, NYSHCR implemented a new software system, requiring all Local Administrators to transition to the Emphasys Elite system. In 2025, NYSHCR determined that the Waiting List Reports for prior periods could not be regenerated due to system limitations. This issue was related to the software system itself and was not the result of any error or omission by RUPCO. The NYS HCR Procedure Manual, released on July 14, 2025 (page 47), instructs Local Administrators to retain copies of all sort/draw reports when selecting applicants from the Waiting List. Moving forward, The Director of Housing Choice Voucher (Section 8) will maintain records of all sort/draw reports in accordance with NYSHCR guidance to ensure full compliance and ease of verification.

View Audit 378189

Finding 1167125 (2024-010)

Material Weakness 2024

Pacific Forum International

HI

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.512

Finding: Significant deficiency in internal control for late submission of data control form and Single Audit report package. Corrective action: Pacific Forum has authorized its outsourced accounting service to take on a larger role in fulfilling auditor requests to ensure the information submitted ...

Finding: Significant deficiency in internal control for late submission of data control form and Single Audit report package. Corrective action: Pacific Forum has authorized its outsourced accounting service to take on a larger role in fulfilling auditor requests to ensure the information submitted is accurate and complete. PFI has also consolidated financial management policies and other required documentation in a secure cloud network. PFI has also adopted more features available through Bill.com, which has enhanced documentation of expenditures and management reviews. Procedures for filing documents and utilizing financial management procedures available through Bill.com will be integrated into PFI financial management policy guidelines. Completion Date: February 1, 2026 Responsible Individual: Executive Director

View Audit 378170

Finding 1166740 (2024-002)

Material Weakness 2024

Laguna Housing Development and Management Enterprise

NM

Special Tests & Provisions Procurement, Suspension & Debarment Significant Deficiency

Department of Housing and Urban Development and Department of the Treasury 2024-002 Indian Housing Block Grant Program (IHBG) – Assistance Listing No. 14.867, Recommendation: We recommend that LHDME reviews all construction contracts to make sure they request certified payrolls for all contracts tha...

Department of Housing and Urban Development and Department of the Treasury 2024-002 Indian Housing Block Grant Program (IHBG) – Assistance Listing No. 14.867, Recommendation: We recommend that LHDME reviews all construction contracts to make sure they request certified payrolls for all contracts that exceed $2,000. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In the future all construction contracts will be reviewed on an monthly basis to determine what contracts total $2,000.00 or over to make sure we have a certified payroll for these contracts. Name(s) of the contact person(s) responsible for corrective action: Jamie Navenma, Executive Director and Cheryl Mullins, Controller Planned completion date for corrective action plan: December 1, 2025

View Audit 377864

Finding 1166444 (2024-010)

Material Weakness 2024

Municipality of Santa Isabel

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to co...

Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to comply with the deadline for the submission of the Single Audit Report for the fiscal year ended June 30, 2025, which is March 31, 2026. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: March 31, 2026

View Audit 377455

Finding 1166443 (2024-009)

Material Weakness 2024

Municipality of Santa Isabel

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328 § 200.329

Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Fi...

Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 377455

Finding 1166440 (2024-008)

Material Weakness 2024

Municipality of Santa Isabel

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, ...

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 377455

Finding 1166204 (2024-001)

Material Weakness 2024

El Dorado Irrigation District

CA

Cash Management Reporting Significant Deficiency

Responsibility for grant-related financial expenditure reporting has been formally transitioned to the Finance Department. This change reduces the risk of reporting errors by leveraging Finance Staff’s specialized knowledge of the financial system and experience in researching variances, reconciling...

Responsibility for grant-related financial expenditure reporting has been formally transitioned to the Finance Department. This change reduces the risk of reporting errors by leveraging Finance Staff’s specialized knowledge of the financial system and experience in researching variances, reconciling accounts, and verifying financial data. Engineering staff will continue to serve as the program specialists and remain responsible for providing programmatic narratives, technical documentation, and compliance related information. This restricting centralizes financial reporting within Finance and allows expenditure data to be exported directly from the District’s financial system rather than relying on separate reporting tools that summarize information outside the general ledger. The District has also implemented a multi-staff financial review process to minimize errors with the creation of the Accounting Supervisor and Finance Manager positions. In addition, the District will simplify its structure of accounting records to minimize the possibility of errors to occur through the implementation of a new financial system.

View Audit 377149

Finding 1165753 (2024-004)

Material Weakness 2024

Commonwealth of Puerto Rico Department of Natural and Environmental Resources

PR

Subrecipient Monitoring Reporting Significant Deficiency

VIEWS OF RESPONSIBLE OFFICIALS We will working to establish an effective flow of communication between financial matters, including the budgetary area, and the programmatic area of infrastructure projects. This action will validate the information before submitting it to COR3. IMPLEMENTATION DATE Ma...

VIEWS OF RESPONSIBLE OFFICIALS We will working to establish an effective flow of communication between financial matters, including the budgetary area, and the programmatic area of infrastructure projects. This action will validate the information before submitting it to COR3. IMPLEMENTATION DATE March 31, 2026 RESPONSIBLE PERSON Budget Manager, Finance Director and Program Manager

View Audit 376549

Finding 1165593 (2024-230)

Material Weakness 2024

State of Idaho

ID

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.302 § 200.303

Finding 2024-230: The Department did not provide documented support to verify the accuracy of a LIHEAP performance report. Agency’s View: The Department Agrees with this Finding Corrective Action: A process was developed that includes obtaining and documenting approval by the Bureau Chief. This proc...

Finding 2024-230: The Department did not provide documented support to verify the accuracy of a LIHEAP performance report. Agency’s View: The Department Agrees with this Finding Corrective Action: A process was developed that includes obtaining and documenting approval by the Bureau Chief. This process was shared with LSO following receipt of the FY23 review findings. Supporting documents can be provided again as needed. Anticipated Corrective Action Date: Completed 03/25/2025 Responsible for Corrective Action: Kristin Matthews, Programs Bureau Chief, Self Reliance kristin.matthews@dhw.idaho.gov 208-334-5553

View Audit 376229

Finding 1165574 (2024-222)

Material Weakness 2024

State of Idaho

ID

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

Finding 2024-222: Four providers lacked documentation to support continued eligibility within the Medicaid program. Related to Prior Finding: 2023-223 Agency’s View: The Department Agrees with this finding. Corrective Action: Medicaid is currently under a Corrective Action Plan with CMS requiring al...

Finding 2024-222: Four providers lacked documentation to support continued eligibility within the Medicaid program. Related to Prior Finding: 2023-223 Agency’s View: The Department Agrees with this finding. Corrective Action: Medicaid is currently under a Corrective Action Plan with CMS requiring all Managed Care providers to enroll with Medicaid. This project is currently underway. The initial date of completion of having all providers enroll was 12/31/2025. However, there were unforeseen system enrollment issues that delayed the project. The go live date is now April 1, 2026. Once all providers are enrolled Medicaid will audit provider rosters throughout the year to ensure those providers are in fact enrolled within Medicaid's system. Anticipated Corrective Action Date: 10/31/2026 Responsible for Corrective Action: Alex Scott, Program Bureau Chief, Medicaid alex.scott@dhw.idaho.gov 208-364-1928

View Audit 376229

Finding 1165517 (2024-206)

Material Weakness 2024

State of Idaho

ID

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

Finding 2024-206: The Department did not complete required reports for the Federal Funding Accountability and Transparency Act (FFATA) Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: Multiple RFPs were issued to obtain subject matter experts support for Grant Accounting Su...

Finding 2024-206: The Department did not complete required reports for the Federal Funding Accountability and Transparency Act (FFATA) Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: Multiple RFPs were issued to obtain subject matter experts support for Grant Accounting Support and Grant Administration Support. Internal discussions determined the need for more accounting, administration, and grant management support. Below is our status for support through public procurement. a. The Grant Accounting support was awarded October 2025. b. Procurement of Grant Administration support is in the end stages of award. 2. Updated Procedures (Implemented – April 2025) a. The Department has updated its Notice of Award procedures to explicitly include FFATA reporting as a required step once a Federal grant agreement is fully executed. This requirement is now documented in agency procedures, internal checklists, and award processing workflows. 3. Assignment of Responsibility (Implemented – April 2025) a. Responsibility for FFATA compliance has been formally assigned to the Grants and Contracts Officer with the contracted administrative grant support, with assistance provided from the contracted accounting support when necessary. Their duties now include: i. Completing required FFATA submissions following award execution, andii. The process has now been added to our internal processes and procedures and updated with staff. 4. Quarterly Monitoring and Verification (April - 2025) a. To prevent recurrence, Grants and Contracts Officer will conduct a quarterly review of all Federal Grant programs to ensure: i. All applicable awards are listed in the FFATA, ii. No required submissions have been omitted. iii. Any discrepancies are corrected promptly. iv. These quarterly reviews will be documented and retained for audit and internal monitoring purposes. 5. Training and Staff Communication (In Progress — Completion in February 2026 a. Training began in April 2025 and was expanded in October 2025 with support from our Grant Accounting Contractor. The contractor assists in finalizing accounting, reporting, and compliance with OMB guidance. They provide training, updated procedures, and staff guidance. Updated procedures and training will be completed in conjunction with our contractor’s subject matter expertise. Updated policies, training materials, and procedural guidance will be completed and fully implemented in February 2026, with training documented and provided to all Grants and Contracts Officers, contracted services, and relevant program personnel. The training includes but is not limited to: a. All Federal reporting requirements (including FFATA) b. Applicable CFR compliance obligations. Newly implemented internal controls and review procedures. Anticipated Corrective Action Date: February 2026 Responsible for Corrective Action: Ewa Szewczyk Compliance Manager Idaho Department of Commerce Email: ewa.szewczyk@commerce.idaho.gov Phone: 208-287-0784

View Audit 376229

Finding 1165409 (2024-001)

Material Weakness 2024

Mother Lode Job Training Agency

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Late Submission of the Single Audit - (Significant Deficiency) Management's Response: Management acknowledges the finding and concurs with the auditor’s recommendation. The delay in conducting the single audit and submitting the SF-SAC Data Collection Form was due to significant timing challenges dr...

Late Submission of the Single Audit - (Significant Deficiency) Management's Response: Management acknowledges the finding and concurs with the auditor’s recommendation. The delay in conducting the single audit and submitting the SF-SAC Data Collection Form was due to significant timing challenges driven by an extraordinary hardship: the complete turnover of the agency’s fiscal team during the audit period. This resulted in the loss of seasoned staff with deep institutional knowledge of complex WIOA fund accounting requirements, including the blending and braiding of more than 25 distinct funding sources—each with separate rules, timelines, and compliance obligations. Despite hiring experienced accounting professionals and bringing in expert support from other Workforce Development Boards, it was not feasible to finalize the financial statements and complete the audit within the original deadline. The agency has since been granted an extension by the EDD Compliance Review Office. In response, the agency has begun strengthening internal controls, establishing more detailed fiscal procedures, and implementing cross-training protocols to ensure continuity of financial reporting. These improvements are designed to protect the organization from future disruptions and ensure that Single Audit reporting packages and required data collection forms will be submitted to the Federal Audit Clearinghouse within required timelines moving forward. The Agency has since taken steps to strengthen internal controls over the financial reporting and audit process. Management is committed to ensuring that future single audit reporting packages and data collection forms are submitted to the Federal Audit Clearinghouse within the required deadlines. Estimated Completion Date: March 31, 2026 Responsible Party: Dale L. Stone Controller, Mother Lode Job Training

View Audit 376076

Finding 1165406 (2024-001)

Material Weakness 2024

Cascade Columbia Fisheries Enhancement Group

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management's Response: Management acknowledges the finding. The delay in submitting the data collection form (SF-SAC) to the Federal Audit Clearinghouse was due to inadequate internal controls over monitoring federal filing deadlines. Management has implemented a formal compliance calendar and assig...

Management's Response: Management acknowledges the finding. The delay in submitting the data collection form (SF-SAC) to the Federal Audit Clearinghouse was due to inadequate internal controls over monitoring federal filing deadlines. Management has implemented a formal compliance calendar and assigned responsibility for tracking and submitting Single Audit reporting requirements. Management will also perform periodic reviews to ensure future filings are submitted timely in accordance with Uniform Guidance. Estimated Completion Date: 01/01/2026 Responsible Party: Shelly Swanson, Finance Manager

View Audit 376034

Finding 1165365 (2024-004)

Material Weakness 2024

Alamo Area Mutual Housing Association

TX

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-004: The Company does not have effective internal controls or consistently follow the written policies and procedures over federal awards. CORRECTIVE ACTION: Alamo is seeking training and support to improve internal controls and policies and procedures for oversight of federal awards. The Board of Directors is providing oversight and researching recommendations to ensure adequate internal controls are functioning. Alamo currently has a Memorandum of Understanding with a non-profit corporation for a potential acquisition or merger who will provide expertise and guidance to improve controls and implement adequate policies and procedures.

View Audit 375928

Finding 1165307 (2024-004)

Material Weakness 2024

Murray County

MN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review th...

Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review the certified payrolls received from all contractors and subcontractors for compliance with the Davis‐Bacon Act and Title 29 U.S. Code of Federal Regulations Part 5 and ensure documentation exists to support monitoring of and compliance with this requirement. Anticipated Completion Date: January 1, 2025

View Audit 375877

Corrective Action Plans

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