Corrective Action Plans

Finding 1208773 (2025-001)

Material Weakness 2025

CA

Student Financial Aid Subrecipient Monitoring

Management's Views and Corrective Action Plan: Re: Response to finding 2025-001 2025-001 - RETURN OF TITLE IV FUNDS Cluster: Student Financial Assistance Cluster Sponsoring Agency: Department of Education Award Name: Federal Direct Student Loans Program ALN Number: 84.268 Award Period: 2024-2025 Pas...

Management's Views and Corrective Action Plan: Re: Response to finding 2025-001 2025-001 - RETURN OF TITLE IV FUNDS Cluster: Student Financial Assistance Cluster Sponsoring Agency: Department of Education Award Name: Federal Direct Student Loans Program ALN Number: 84.268 Award Period: 2024-2025 Pass-through Entity: Not applicable Management concurs with the finding. To prevent future delays, we plan to stabilize staffing, increase oversight, and improve workflow efficiency: 1. Increase staffing Following the audit recommendation to maintain consistent staffing, the Graduate School of Education and Psychology’s (GSEP) Financial Aid Office will: • Prioritize hiring by expediting the recruitment and onboarding of full-time Financial Aid positions to fill existing vacancies within the GSEP Financial Aid office. • Cross-train staff and establish a backup schedule where multiple staff members are trained on the Return to Title IV (R2T4) process and can assist during peak withdrawal periods and unexpected staff vacancies. 2. Increase oversight To ensure compliance, the GSEP Financial Aid Office will improve the R2T4 log, tracking every student withdrawal and term cancelation from the date of determination and add internal oversight at the 30-day mark to ensure the 45-day deadline is met. A manager will complete a secondary review of all R2T4 calculations to ensure accuracy and compliance. 3. Improve workflow efficiency To alleviate the high volume of inquiries that contributed to processing backlogs, GSEP is exploring partnering with CollegeVine, a third-party technology solution, to implement school-specific AI agents. With CollegeVine handling routine inquiries via chat and phone, the Financial Aid staff will be able to focus on compliance-oriented tasks. IMPLEMENTATION TIMELINE Increase staffing: Clear existing R2T4 backlog. (Completion: May 1, 2026) Increase staffing: Cross-training Financial Aid staff and implement contingency plan. (Completion: June 1, 2026) Increase staffing: Fill all GSEP Financial Aid vacancies. (Estimated Completion: June 1, 2026) Increase oversight: Implement additional monitoring, reconciliation, and compliance checks. (Completion: June 1, 2026) Workflow efficiency: Implement CollegeVine AI Agents. (Estimated Completion: Undetermined- pending approval) CONCLUSION By stabilizing our workforce and leveraging additional efficiencies, GSEP will ensure that R2T4 processing is prioritized and completed within the 45-day regulatory timeframe. CONTACT FOR THIS PLAN: Jillian Doyle Robinson Director of Student Financial Services Pepperdine Graziadio Business School & Graduate School of Education and Psychology Jillian.Doyle@pepperdine.edu 310-568-5578

View Audit 399599

Finding 1208650 (2025-004)

Material Weakness 2025

Rialto Unified School District

CA

Subrecipient Monitoring

The Nutrition Services management team has established an internal schedule to ensure visits are done in a timely and compliant manner.

View Audit 399592

Finding 1208648 (2025-003)

Material Weakness 2025

Rialto Unified School District

CA

Subrecipient Monitoring Cash Management Material Weakness

The District will strengthen its internal control system to ensure that each entry within the Nutrition Services data management system meets required program criteria and is fully supported by appropriate documentation. A more robust process of review and verification will be implemented to safegua...

The District will strengthen its internal control system to ensure that each entry within the Nutrition Services data management system meets required program criteria and is fully supported by appropriate documentation. A more robust process of review and verification will be implemented to safeguard the integrity of originating data and prevent compromise. System access controls will also be reinforced to ensure that granted access is appropriate and used in accordance with established protocols. Ensuring the accuracy of meal data will support accurate revenue reporting and, in turn, reliable financial reporting. Moreover, the District will continue to foster a culture of integrity in which all allegations of fraud are taken seriously and addressed promptly. The District will also enhance the visibility and accessibility of its WeTip reporting system to ensure employees, students, and community members can report concerns.

View Audit 399592

Finding 1208584 (2025-001)

Material Weakness 2025

Universidad Teologica Del Caribe, Inc.

PR

Student Financial Aid Subrecipient Monitoring

Institutional Comments on Findings and Recommendations: The institution agrees with the auditor on this finding that there were (4) four cases where the changes to the student enrollment status were not reported. The institution also agrees with the auditor that there was (1) one case where the enro...

Institutional Comments on Findings and Recommendations: The institution agrees with the auditor on this finding that there were (4) four cases where the changes to the student enrollment status were not reported. The institution also agrees with the auditor that there was (1) one case where the enrollment status was not reported within the required 60 days' period. The institution also agrees with the auditor that there were (2) two cases where the correct student status was not reported to NSLDS. The institution has identified cases where the information was reported correctly or timely on one monthly report and in the following report some of the information is missing or identified as not reported correctly or was just eliminated from the enrollment listings. This occurred especially in the cases as notified with a status change to W (withdrawal) and G (graduated) The institution, has contacted the NDSLS Help Desk to be able to resolve such issues and others as related to the NSLDS report tools section of the revised NSLDS platform. Actions Taken or Planned: Although the institution is scheduled to report to NSLDS every 60 days, the institution would continue to submit its Enrollment Reports monthly to notify changes of student status to the Department of Education in order to do so on a timely basis. The institution has always had a personnel member designated for the compliance of the Enrollment submission process as required and has discussed the matters as related to the auditor's findings with said personnel. Following the recommendation of the auditors, the institution would proceed to document each submission and confirmation of acceptance by NSLDS of the changes submitted to the Department of Education as regards to Enrollment Reporting. Status of Corrective Actions on Prior Findings: Some of the issues related to this finding occurred in the past audit.

View Audit 399550

Finding 1208558 (2025-080)

Material Weakness 2025

State of Alaska

AK

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

Finding: 2025-080 - The University did not have documentation of the Federal Funding - Accountability and Transparency Act (FFATA) reports submitted in a timely manner. Questioned Costs: None Assistance Listing Number: 10.237 Assistance Listing Title: From Learning to Leading: Cultivating the Next G...

Finding: 2025-080 - The University did not have documentation of the Federal Funding - Accountability and Transparency Act (FFATA) reports submitted in a timely manner. Questioned Costs: None Assistance Listing Number: 10.237 Assistance Listing Title: From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): FFATA reporting is currently managed by UAF Office of Grants & Contracts Administration (OGCA). OGCA has developed procedures in place to ensure that all FFATA reports are submitted as soon as the awards are fully executed. In addition, OGCA will create a new report on SAM.gov for subaward amendments to provide clear and complete reporting documentation. Completion Date (list anticipated completion date): Completed Agency Contact (name of person responsible for corrective action): Brent Davis, UAF OGCA Grants and Contracts Officer, 907-474-1851

View Audit 399484

Finding 1208557 (2025-079)

Material Weakness 2025

State of Alaska

AK

Subrecipient Monitoring Cash Management Significant Deficiency § 200.303 § 200.305

Finding: 2025-079 - The University did not make payments to subrecipients within 30 days after receipt of invoices. Questioned Costs: None Assistance Listing Number: 10.237, 15.423, 47.050, 47.074, 47.078 Assistance Listing Title: From Learning to Leading: Cultivating the Next Generation of Diverse ...

Finding: 2025-079 - The University did not make payments to subrecipients within 30 days after receipt of invoices. Questioned Costs: None Assistance Listing Number: 10.237, 15.423, 47.050, 47.074, 47.078 Assistance Listing Title: From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals Research and Development Cluster (RDC) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): UAF Office of Finance & Accounting has established procedures to communicate with the departments to ensure outstanding invoices are resolved promptly. Additionally, guidance has been developed and distributed to Principal Investigator to ensure proper delegation of authority when they are unable to sign off on invoices. Completion Date (list anticipated completion date~: Completed Agency Contact (name of person responsible for corrective action): Amanda Wall, Associate Vice Chancellor (AVC), UAF Financial Services, 907-474-7552

View Audit 399484

Finding 1208551 (2025-033)

Material Weakness 2025

State of Alaska

AK

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.332

Finding: 2025-033 - DMVA staff did not document a risk assessment for two Disaster Grants subrecipients. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the...

Finding: 2025-033 - DMVA staff did not document a risk assessment for two Disaster Grants subrecipients. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DMVA concurs with the finding Corrective Action (corrective action planned): The Homeland Security Director will conduct a thorough review of the documented sub-recipient risk assessment process to ensure that adequate review at the supervisor’s level complies with 2 CFR 200.332. Necessary updates to pertinent forms and manuals will be made to reflect federal requirements. Completion Date (list anticipated completion date): October 31, 2026 Agency Contact (name of person responsible for corrective action): Bryan Fisher

View Audit 399484

Finding 1208550 (2025-031)

Material Weakness 2025

State of Alaska

AK

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2025-031 - A review of 21 FY 25 Disaster Grants subrecipient obligating award documents found that three did not include an accurate unique entity identifier (UEI) that matched the subrecipient’s name and one did not provide a UEI. Questioned Costs: None Assistance Listing Number: 97.036 As...

Finding: 2025-031 - A review of 21 FY 25 Disaster Grants subrecipient obligating award documents found that three did not include an accurate unique entity identifier (UEI) that matched the subrecipient’s name and one did not provide a UEI. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding if you disagree, briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): OAD, Assurance, and Agreement Forms: The Finance Officer, in coordination with the Homeland Security Director, will conduct a thorough review of the OAD, assurance, and agreement forms to comply with 2 CFR 200.332. Necessary updates to the pertinent forms will be made to reflect federal requirements and clearly identify the funding is a subaward to the subrecipient. Revision of Internal Procedures: The Finance Officer will revise and document internal procedures to ensure that: • Employees and contract support consistently validate the information contained in sam.gov against data provided by subrecipients • When applicable, Homeland Security employees will review, validate, and certify work completed by a contractor prior to the issuance of a subaward Completion Date (list anticipated completion): date October 31, 2026 Agency Contact (name of person responsible for corrective action): Bryan Fisher

View Audit 399484

Finding 1208549 (2025-030)

Material Weakness 2025

State of Alaska

AK

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.327 § 200.403

Finding: 2025-030 - A review of 17 FY 25 Disaster Grants payments found that 15 payments - (88 percent) lacked adequate supporting documentation. Questioned Costs: Indeterminate Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants COVID- 19 Views of Responsible Officials (stat...

Finding: 2025-030 - A review of 17 FY 25 Disaster Grants payments found that 15 payments - (88 percent) lacked adequate supporting documentation. Questioned Costs: Indeterminate Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DMVA concurs with the finding Corrective Action (corrective action planned to ensure compliance with federal regulations and effective management of federal awards, the Finance Office, in conjunction with the Homeland Security Director, will develop and implement written procedures that provide a clear framework for managing federal awards and ensure compliance with federal regulations. DMVA will: • Clearly outline federal requirements under 2 CFR 200.327, 2 CFR 200.403(g), and Homeland Security Acquisition Regulation Class Deviation 15-01. • Specify the documentation required to support reimbursement requests, including expectations related to discrepancies and follow-up actions. • Outline the procedures for Homeland Security for reviewing and certifying work completed by contractors, where applicable, prior to reimbursement to subrecipients. Completion Date (list anticipated completion date): October 31, 2026 Agency Contact (name of person responsible for corrective action): Bryan Fisher

View Audit 399484

Finding 1208548 (2025-035)

Material Weakness 2025

State of Alaska

AK

Reporting Subrecipient Monitoring Material Weakness § 200.303

Finding: 2025-035 - Eight of 70 FY 25 subawards tested were not filed timely in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System. An additional 32 subawards requiring FFATA reporting were not filed. Questioned Costs: None Assistance Listing Number: 97.036 Ass...

Finding: 2025-035 - Eight of 70 FY 25 subawards tested were not filed timely in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System. An additional 32 subawards requiring FFATA reporting were not filed. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants Views of Responsible Officials (state whether your agency agrees or disagrees with the finding if you disagree, briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): DMVA acknowledges the importance of timely reporting. The Administrative Director, in conjunction with the Homeland Security Director, will allocate appropriate resources to ensure the meet requirements. Completion Date (list anticipated completion date): 12/3 1 2026 Agency Contact (name of person responsible for corrective action): Bob Emisse, Bryan Fisher

View Audit 399484

Finding 1208545 (2025-032)

Material Weakness 2025

State of Alaska

AK

Subrecipient Monitoring § 200.1 § 200.303 § 200.521

Finding: 2025-032 - DMVA management did not issue a management decision for a finding relating to one Disaster Grants subrecipient’ s single audit. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants Views of Responsible Officials (state whether your ag...

Finding: 2025-032 - DMVA management did not issue a management decision for a finding relating to one Disaster Grants subrecipient’ s single audit. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree. briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): DMVA acknowledges the importance of issuing timely and adequate management decisions to ensure subrecipients take corrective action. Due to a misunderstanding in the guidance provided, DMVA failed to issue the required management decision. The management letter has since been issued to the subrecipient. Internal procedures were updated in fiscal year 2025 to eliminate a single point of failure in this requirement. The Administrative Director, in conjunction with the Finance Officer, will assess the strengthened internal procedures to ensure they meet requirements. Completion Date (list anticipated completion date): 06/30/2026 Agency Contact (name of person responsible for corrective action): Bob Ernisse, Pamela Wiederspohn

View Audit 399484

Finding 1208529 (2025-051)

Material Weakness 2025

State of Alaska

AK

Eligibility Subrecipient Monitoring Significant Deficiency

Finding: 2025-051 - Five of sixty Temporary Assistance for Needy Families (TANF) recipient case files - tested lacked adequate documentation to indicate that the participant met all eligibility criteria. The following errors were noted: • One case had the monthly benefit the individual calculated in...

Finding: 2025-051 - Five of sixty Temporary Assistance for Needy Families (TANF) recipient case files - tested lacked adequate documentation to indicate that the participant met all eligibility criteria. The following errors were noted: • One case had the monthly benefit the individual calculated incorrectly causing an underpayment to the individual. • One case lacked documentation to verify if an 18 year old was attending high school and expected graduation date. • Three cases did not contain a child support cooperation form that assigns to the State the rights the family member may have for support from any other person. Questioned Costs: 3,702 (known questioned costs); 759,673 (likely questioned costs) Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance will continue to perform case reviews and will randomly sample eligibility determinations to identify error trends and improve training opportunities. The division will present refresher training for child support cooperation protocols. Case reviews that specifically target income and case documentation will be performed. The division will broadly message case documentation expectations as well as review those expectations in individual office meetings. The division will analyze its case documentation protocols and update them as necessary to ensure all relevant documentation supporting eligibility decisions are present in electronic case files. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2027. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner

View Audit 399484

Finding 1208526 (2025-060)

Material Weakness 2025

State of Alaska

AK

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.303

Finding: 2025-060 - DEC did not fully comply with Federal Funding Accountability and Transparency Act reporting requirements applicable to FY 25 Congressionally Mandated Projects subawards. Questioned Costs: None Assistance Listing Number: 66.202 Assistance Listing Title: CMP Views of Responsible Of...

Finding: 2025-060 - DEC did not fully comply with Federal Funding Accountability and Transparency Act reporting requirements applicable to FY 25 Congressionally Mandated Projects subawards. Questioned Costs: None Assistance Listing Number: 66.202 Assistance Listing Title: CMP Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DEC agrees with the finding 2025-060. The errors and omissions were due to staff turnover, limitations of the legacy FSRS.gov reporting system, and insufficient review procedures. The FSRS platform allowed only one user per grant and lacked visibility for other staff, which contributed to reliance on PDF backups without timestamps. The incorrect subaward action dates were due to insufficient review procedures during the migration to the new and unfamiliar SAM.gov platform. DEC acknowledges the need for stronger internal controls and improved processes. Corrective Action (corrective action planned): DEC has taken steps to address the issues identified in the FFATA reporting process. To strengthen internal controls, DEC has further enhanced its existing written procedure by incorporating a visual verification checklist to ensure all data entry fields are accurate and submissions are complete. Staff have been trained on the new SAM.gov reporting and verification process to reduce the risk of errors. DEC will also implement a secondary review by verifying data entry directly in Sam.gov rather than relying on the PDF reports. As a final level of review the agency will conduct random audits on a sample of reports to verify compliance. Completion Date (list anticipated completion date): February 27, 2026. Agency Contact (name of person responsible for corrective action): Myra Pugh, Division of Water Administrative Operations Manager

View Audit 399484

Finding 1208519 (2025-027)

Material Weakness 2025

State of Alaska

AK

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding: 2025-027 - For two of two CCPF 2025 Quarterly Obligations and Expenditure Reports reviewed, key line items for current period obligation and current period expenditures were inaccurate, and actual square footage of completed projects was unsupported. Questioned Costs: None Assistance Listin...

Finding: 2025-027 - For two of two CCPF 2025 Quarterly Obligations and Expenditure Reports reviewed, key line items for current period obligation and current period expenditures were inaccurate, and actual square footage of completed projects was unsupported. Questioned Costs: None Assistance Listing Number: 21.029 Assistance Listing Title: CCPF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding. Corrective Action (corrective action planned): The department will review obligation and expenditure totals for all CCPF quarterly reporting periods and submit necessary corrections in the 2025 Q4 CCPF Financial and Performance Report. DCCED verified subrecipients actual completed project square footages and will include these figures in the 2025 Q4 CCPF Performance Report. Completion Date (list anticipated completion date): This finding was corrected in the Q4 2025 CCP Financial and Performance Report, submitted on January 30, 2026. Agency Contact (name of person responsible for corrective action): Kevin Bartley, Grants Administration Manager, Division of Community and Regional Affairs.

View Audit 399484

Finding 1208518 (2025-026)

Material Weakness 2025

State of Alaska

AK

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding: 2025-026 - During FY 25, DCCED did not have procedures for the preparation and submission of reports under the Federal Funding Accountability and Transparency Act for Coronavirus Capital Projects Fund (CCPF) subrecipients. Questioned Costs: None Assistance Listing Number: 21.029 Assistance ...

Finding: 2025-026 - During FY 25, DCCED did not have procedures for the preparation and submission of reports under the Federal Funding Accountability and Transparency Act for Coronavirus Capital Projects Fund (CCPF) subrecipients. Questioned Costs: None Assistance Listing Number: 21.029 Assistance Listing Title: CCPF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding. Corrective Action (corrective action planned): The Division of Community and Regional Affairs will draft FFATA reporting procedures. Completion Date (list anticipated completion date): This corrective action plan was completed on December 15, 2025. Agency Contact (name of person responsible for corrective action): Kevin Bartley, Grants Administration Manager, Division of Community and Regional Affairs.

View Audit 399484

Finding 1208516 (2025-067)

Material Weakness 2025

State of Alaska

AK

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

Single Audit Finding No. 2025-067 - DOTPF’s statewide value engineering (VE) coordinator omitted one project with a VE analysis in the FFY 2025 annual VE summary report submitted to the Federal Highway Administration (FHWA). Views of Responsible Officials (state whether your agency agrees or disagre...

Single Audit Finding No. 2025-067 - DOTPF’s statewide value engineering (VE) coordinator omitted one project with a VE analysis in the FFY 2025 annual VE summary report submitted to the Federal Highway Administration (FHWA). Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding and recommendation. Corrective Action (corrective action planned): The department has implemented additional controls and training necessary to ensure compliance. Current procedures have proven adequate as demonstrated during the audit period, but adherence to procedures for reporting necessitates additional training. Completion Date (list anticipated completion date): June 30, 2026 Agency Contact (name of person responsible for corrective action): Michael White, Financial Services Manager

View Audit 399484

Finding 1208515 (2025-066)

Material Weakness 2025

State of Alaska

AK

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303 § 200.318

Single Audit Finding No. 2025-066 - Contractor certified payrolls for four of 11 construction projects tested were not submitted during FY25. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees w...

Single Audit Finding No. 2025-066 - Contractor certified payrolls for four of 11 construction projects tested were not submitted during FY25. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding and recommendation. Corrective Action (corrective action planned): The department will implement measures to follow up with contractors and document attempts to contact businesses. Management will provide additional staff training regarding processes and procedures to ensure that the department is following up with due diligence. Completion Date (list anticipated completion date): December 31, 2026 Agency Contact (name of person responsible for corrective action): Michael White, Financial Services Manager

View Audit 399484

Finding 1208503 (2025-043)

Material Weakness 2025

State of Alaska

AK

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2025-043 - A review of six FY 25 PCSRT subrecipients’ subaward agreements found that one did not include an accurate unique entity identifier that matched the subrecipient’s name. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible O...

Finding: 2025-043 - A review of six FY 25 PCSRT subrecipients’ subaward agreements found that one did not include an accurate unique entity identifier that matched the subrecipient’s name. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): ADFG disagrees with this finding. During the audit, it was noted that the UEI listed in the subaward agreement contained a copy-and-paste error. This discrepancy was promptly corrected once identified. Under 2 CFR 170, the official compliance requirement for subaward reporting is the Federal Funding Accountability and Transparency Act (FFATA) submission through SAM.gov. In this case: • The correct UEI was verified in SAM.gov. • The FFATA report contained the correct UEI and was submitted timely. • The correct subrecipient was paid, and supporting documentation confirmed the subrecipient’ s identity. These facts demonstrate that the federal reporting requirement was met and that the error was limited to the internal agreement. The issue did not result in improper payments, misreporting to federal systems, or a breakdown in internal controls. This was an isolated clerical error that was promptly corrected during the audit. It does not represent a significant deficiency or material weakness. This seems more appropriately categorized as a minor observation or management comment regarding document review processes. Corrective Action (corrective action planned): DFG will reinforce internal review procedures to prevent similar copy-and-paste errors in the future. Completion Date (list anticipated completion date): N/A Agency Contact (name of person responsible for corrective action): Jessica Hood, Accountant 5

View Audit 399484

Finding 1208501 (2025-041)

Material Weakness 2025

State of Alaska

AK

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

Finding: 2025-041 - One of six Pacific Coast Salmon Recovery Pacific Salmon Treaty (PCSRT) Federal Funding Accountability and Transparency Act (FFATA) reports tested was not submitted timely. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsibl...

Finding: 2025-041 - One of six Pacific Coast Salmon Recovery Pacific Salmon Treaty (PCSRT) Federal Funding Accountability and Transparency Act (FFATA) reports tested was not submitted timely. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Alaska Department of Fish & Game (ADFG) disagrees with this finding. The FFATA report for the FY2025 NOAA subaward was submitted one month late due to resource constraints while our team was actively implementing a corrective action plan (CAP) for a prior Office of Inspector General (OIG) federal audit finding related to FFATA reporting timeliness. During this period, we prioritized fulfilling the CAP requirements, which included a comprehensive reconciliation of all subawards across federal programs to ensure accuracy and compliance. This intensive remediation effort temporarily impacted our ability to meet standard reporting timelines. The delay was not the result of a new or separate control failure, but rather a timing issue directly tied to the corrective work already underway. Importantly: • The NOAA FFATA report was completed accurately as part of the same remediation workflow. • The delay occurred while addressing the previously identified issue and was resolved within the corrective action period established with the 01G. • The root cause was the same issue identified in the existing finding, and not a new or systemic breakdown. • Updated internal controls and revised procedures were implemented during this period and now apply uniformly across all programs, including NOAA. • These corrective actions have resulted in timely, comprehensive, and fully implemented processes designed to prevent recurrence. Given that the late NOAA FFATA report occurred within the active corrective action window and was resolved through the same documented process, we view this as part of the previously identified issue rather than a separate instance of noncompliance. The corrective actions were completed as planned and have strengthened our reporting controls to ensure ongoing compliance. Corrective Action (corrective action planned): ADFG has implemented formal policies and procedures to ensure timely processing and submission of FFATA reports, fully addressing the previous OIG audit finding. These procedures are now in place and actively followed, and ongoing monitoring has been established to verify continued compliance and prevent recurrence. Completion Date (list anticipated completion date): Completed April 15, 2025 Agency Contact (name of person responsible for corrective action): Jessica Hood, Accountant 5

View Audit 399484

Finding 1208500 (2025-076)

Material Weakness 2025

State of Alaska

AK

Subrecipient Monitoring Cash Management Material Weakness § 200.303

Finding: 2025-076 - The Alaska Industrial Development and Export Authority’s (AIDEA) controls were not designed to detect noncompliance in program income reported in AIDEA’s annual report. During our testing of reports, we noted that the annual report tested did not report interest earned on deposit...

Finding: 2025-076 - The Alaska Industrial Development and Export Authority’s (AIDEA) controls were not designed to detect noncompliance in program income reported in AIDEA’s annual report. During our testing of reports, we noted that the annual report tested did not report interest earned on deposit accounts. The amount of interest income not included on the annual report totaled 167,023, which represents the cumulative interest income earned for the program from deposits since inception Questioned Costs: None Assistance Listing Number: 11.307 Assistance Listing Title: Economic Development Cluster COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): DCCED manages this program on behalf of AIDEA. DCCED will incorporate a new internal control procedure requiring that each year’s final EDA-209 report be reviewed and approved by AIDEA’s Controller or Chief Financial Officer prior to submission and includes backup that supports each number. This review step will ensure the completeness and accuracy of all future filings. Completion Date (list anticipated completion date): 06/30/2026 (or the date of when the next EAD-209 report is due) Agency Contact (name of person responsible for corrective action): jkornmuller@aidea.orq, aleavitt@aidea.orq, andy.macaulay@alaska.qov

View Audit 399484

Finding 1208498 (2025-050)

Material Weakness 2025

State of Alaska

AK

Allowable Costs / Cost Principles Special Tests & Provisions Procurement, Suspension & Debarment § 200.303

Finding: 2025-050 - Daily SNAP EBT reconciliations were not performed in FY 25. Questioned Costs: None Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, bri...

Finding: 2025-050 - Daily SNAP EBT reconciliations were not performed in FY 25. Questioned Costs: None Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance implemented a daily reconciliation and monitoring process and trained staff on the revised procedures. The division plans to be fully compliant and current in FY 2026. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2026. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner

View Audit 399484

Finding 1208496 (2025-048)

Material Weakness 2025

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions § 200.303

Finding: 2025-048 - Testing of 72 FY 25 SNAP EBT issuances found two automated EIS benefit calculations that did not consider an increase in unearned income related to Alaska’s Senior Benefits Program. Questioned Costs: AL 10.551: 660 Assistance Listing Number: 10.551, 10.561 Assistance Listing Titl...

Finding: 2025-048 - Testing of 72 FY 25 SNAP EBT issuances found two automated EIS benefit calculations that did not consider an increase in unearned income related to Alaska’s Senior Benefits Program. Questioned Costs: AL 10.551: 660 Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding. Corrective Action (corrective action planned): The Senior Benefits Program encountered a one-time mass change that did not result in an update on all affected cases. The Division of Public Assistance will correct the affected claims and refund associated Questioned Costs: The division will also review mass change protocols with leadership to ensure proper implementation to mitigate recurrence of resulting errors. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2026. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner

View Audit 399484

Finding 1208467 (2025-001)

Material Weakness 2025

APPLIED RESEARCH INSTITUTE, INC

IN

Subrecipient Monitoring Reporting

2025-001 – Department of War – Congressional Directed Assistance – Assistance Listing No. 11.039 - Federal Award Number HQ00342520004 Material Noncompliance – L. Reporting – Federal Funding Accountability and Transparency Act (FFATA) Recommendation: The Auditors recommend reviewing policies and proc...

2025-001 – Department of War – Congressional Directed Assistance – Assistance Listing No. 11.039 - Federal Award Number HQ00342520004 Material Noncompliance – L. Reporting – Federal Funding Accountability and Transparency Act (FFATA) Recommendation: The Auditors recommend reviewing policies and procedures around FFATA reporting to ensure timely reporting. Corrective Action Taken: We agree with the recommendation and have implemented the corrective action in December 2025.

View Audit 399449

Finding 1208461 (2025-002)

Material Weakness 2025

Victory Oaks, Inc.

MD

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

a.Comments on the Finding and Each Recommendation During the year ended December 31, 2025, the project did not make required monthly deposits to the replacement reserve in the amount of $15,431. Victory Oaks is required to make monthly deposits to the reserve of $2,204.Action(s) Taken or Planned on ...

a.Comments on the Finding and Each Recommendation During the year ended December 31, 2025, the project did not make required monthly deposits to the replacement reserve in the amount of $15,431. Victory Oaks is required to make monthly deposits to the reserve of $2,204.Action(s) Taken or Planned on the Finding b.Action(s) Taken or Planned on the Finding On January 13, 2026, management funded the replacement reserve in full.

View Audit 399437

Finding 1208453 (2025-002)

Material Weakness 2025

Avondale Park Apartments, INC

MD

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

A. Comments on the Finding and Each Recommendation During the year ended December 31, 2025, the project did not make the required monthly deposits to the replacement reserve in the amount of $10,616. Avondale is required to make monthly deposits to the reserve of $1,924. Effective July 1, 2025, the ...

A. Comments on the Finding and Each Recommendation During the year ended December 31, 2025, the project did not make the required monthly deposits to the replacement reserve in the amount of $10,616. Avondale is required to make monthly deposits to the reserve of $1,924. Effective July 1, 2025, the monthly deposits required by HUD increased to $2,090. b. Action(s) Taken or Planned on the Finding All required replacement reserve deposits were brought current as of January 13, 2026. Going forward, management will implement enhanced monitoring procedures to ensure timely monthly funding in accordance with HUD requirements. In the event of cash flow constraints, management will proactively reduce nonessential expenditures or seek an owner contribution to maintain compliance with the regulatory agreement.

View Audit 399431

Corrective Action Plans

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