Corrective Action Plans

Finding 1239012 (2025-002)

Material Weakness 2025

IL

Subrecipient Monitoring Reporting Special Tests & Provisions § 200.329

Finding #2025-002 Comments on the Finding and Each Recommendation: For the year ended December 31, 2025, the Corporation did not submit the Annual Reports to the City of Detroit within the time period required by Uniform Guidance. Action(s) taken or planned on the finding: The Corporation has initia...

Finding #2025-002 Comments on the Finding and Each Recommendation: For the year ended December 31, 2025, the Corporation did not submit the Annual Reports to the City of Detroit within the time period required by Uniform Guidance. Action(s) taken or planned on the finding: The Corporation has initiated outreach with the City of Detroit to resolve portal setup delays and will submit the 2025 annual reporting packages immediately upon receiving functional system access. The Corporation is implementing formal internal covenant-tracking controls and review procedures to ensure all future reporting deadlines are monitored and met within required timeframes.

View Audit 413880

Finding 1239009 (2025-003)

Material Weakness 2025

Allen County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2025-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Suspension and Debarment – Allen County did not have documentation that vendors’ suspension and debarment status were verified through either a) checking the ...

FINDING 2025-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Suspension and Debarment – Allen County did not have documentation that vendors’ suspension and debarment status were verified through either a) checking the Excluded Parties List System (EPLS), b) collecting a certification, or c) adding a clause or condition to the covered transaction agreement. Contact Person Responsible for Corrective Action: Chris Cloud, Chief of Staff Contact Phone Number and Email Address: 260-449-4752 / chris.cloud@allencounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To correct Finding 2025-003, the Chief of Staff to the Board of Commissioners will send an email to all county departments involved in spending SLFRF money to request that they notify the Chief of Staff prior to engaging in a Covered Transaction with a new vendor so that a check of the EPLS can occur before the expense occurs/transaction is undertaken. Chief of Staff will document the search and provide approval/denial to the department desiring to engage in a Covered Transaction. Anticipated Completion Date: This CAP will be completed by September 25, 2026

View Audit 413878

Finding 1238982 (2025-004)

Material Weakness 2025

Costilla County

CO

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2025-004: Temporary Assistance for Needy Families (TANF), Assistance Listing No. 93.558, U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not applicable Type of findi...

Finding 2025-004: Temporary Assistance for Needy Families (TANF), Assistance Listing No. 93.558, U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not applicable Type of finding: Internal Control (material weakness) Recommendation: The County should develop, document, and implement a formal TANF case file review process, including supervisory review and retention of evidence of reviews performed, to help ensure compliance with program requirements. Action Taken: Costilla County DSS will develop and fully document a formal TANF case review process that will include supervisor reviews. Costilla County DSS will retain evidence of reviews completed monthly, to ensure program requirements. If there are questions regarding this plan, please call the responsible parties listed below. Sincerely yours, Julie Albert Chief Financial Officer Costilla County, Colorado Najondine Placek County Clerk Costilla County, Colorado Tommy Vigil County Social Services Director Costilla County, Colorado

View Audit 413840

Finding 1238981 (2025-001)

Material Weakness 2025

SUSTAINABLE FORESTRY INITIATIVE AND AFFILIATE

DC

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Federal Program: Urban and Community Forest Improvement Program – Inflation Reduction Act Assistance Listing Number: 10.727 Federal Agency: U.S. Department of Agriculture Name of Contact Person Responsible for Corrective Action: Samory Ligondé, Controller Management Response: Management concurs with...

Federal Program: Urban and Community Forest Improvement Program – Inflation Reduction Act Assistance Listing Number: 10.727 Federal Agency: U.S. Department of Agriculture Name of Contact Person Responsible for Corrective Action: Samory Ligondé, Controller Management Response: Management concurs with the finding and recognizes the importance of timely and complete reporting under the Federal Funding Accountability and Transparency Act (FFATA) and 2 CFR Part 170. The Organization maintains written policies addressing federal award administration, including applicable FFATA reporting requirements. In response to the matters identified during the audit, management has strengthened the procedures and controls supporting implementation of these requirements. Responsibility for identifying subawards subject to FFATA reporting has been assigned jointly to the Controller and the applicable program lead responsible for administration of the federal award. This approach is intended to combine centralized financial and compliance oversight with the program-level knowledge necessary to identify reportable subaward activity; however, the Controller is ultimately responsible for coordinating and ensuring completion of the required federal FFATA reporting. Management has reviewed the subawards associated with the major federal program audited and has submitted all previously outstanding FFATA reports identified through that review. In addition, management has implemented a supervisory review process to verify that required FFATA reports are submitted within prescribed deadlines. As part of this process, finance staff, in coordination with the applicable program lead, will periodically reconcile the organization’s subaward agreements and related records to FFATA information reflected in SAM.gov. Lastly, Management will also maintain appropriate documentation of reportable subawards and completed submissions to support ongoing monitoring and supervisory review. Management believes these actions, which were completed by the end of the audit process, appropriately address the matters identified in the finding and strengthen the organization’s existing controls over FFATA compliance.

View Audit 413839

Finding 1238943 (2025-001)

Material Weakness 2025

Town of Southold

NY

Subrecipient Monitoring § 200.332

Finding 2025-001 Audit Finding: In accordance with 2 CFR § 200.332(a) of the Uniform Guidance, pass-through entities are required to clearly identify to the subrecipient certain information and requirements at the time of the subaward, including federal award identification information, applicable c...

Finding 2025-001 Audit Finding: In accordance with 2 CFR § 200.332(a) of the Uniform Guidance, pass-through entities are required to clearly identify to the subrecipient certain information and requirements at the time of the subaward, including federal award identification information, applicable compliance requirements, and additional terms and conditions imposed by the pass-through entity. The agreements should also include the applicable U.S. Department of Transportation and Federal Aviation Administration award terms, conditions, and assurances. The Town executed written subrecipient agreements with Fishers Island Ferry District for $2,401,993 passed through for the Airport Improvement Program (Assistance Listing 20.106), however the agreements contained errors and omitted required information. Recommendation: We recommend that the Town develop and implement procedures to ensure that all subrecipient agreements are reviewed for accuracy and completeness and include all required information specific to the grant award. Corrective Action Plan: In coordination with the Supervisor’s office, Town Attorney’s office, and Comptroller’s office, formal subrecipient agreements will comprise an additional level of review for accuracy and completeness, and include the applicable U.S. Department of Transportation and Federal Aviation Administration award requirements and disclosures. Responsible Individual: Albert J. Krupski Jr., Town Supervisor Benjamin Johnson, Town Attorney Michelle Nickonovitz, Town Comptroller Planned Date of Implementation: Corrective action plan procedures have already been communicated and implemented to ensure that all formal written subrecipient agreements with pass-through entities are reviewed for accuracy and completeness and include all required information specific to the grant award.

View Audit 413799

Finding 1238923 (2025-004)

Material Weakness 2025

Urban Redevelopment Authority of Pittsburgh

PA

Subrecipient Monitoring § 200.303

Findgin 2025-004: U.S. Department of the Treasury, Passed through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development Assistance Listing Number 21.027 Questioned Costs: None Condition: During 2024, the URA passed through federal funds to a su...

Findgin 2025-004: U.S. Department of the Treasury, Passed through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development Assistance Listing Number 21.027 Questioned Costs: None Condition: During 2024, the URA passed through federal funds to a subrecipient in excess of the Single Audit threshold of $750,000. During 2025, the URA did not have adequate controls in place to verify that subrecipients expected to be audited as required by 2 CFR Part 200, Subpart F, met this requirement. Action: The URA will ensure that all subrecipients that are awarded more than $750,000 have a Single Audit completed. One of the subrecipients is currently in the process of completing its 2024 Single Audit.

View Audit 413793

Finding 1238922 (2025-003)

Material Weakness 2025

Urban Redevelopment Authority of Pittsburgh

PA

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

Finding 2025-003: Activities Allowed or Unallowed U.S. Department of Housing and Urban Development , Passed through the City of Pittsburgh Assistance Listing Number 14.218 Questioned Costs: Unknown. The $1,000 billed in excess of the grant award and any additional unallowable costs that may have exi...

Finding 2025-003: Activities Allowed or Unallowed U.S. Department of Housing and Urban Development , Passed through the City of Pittsburgh Assistance Listing Number 14.218 Questioned Costs: Unknown. The $1,000 billed in excess of the grant award and any additional unallowable costs that may have existed if the fixed hourly billings exceeded NLSA’s actual allowable costs. The amount of any additional unallowable costs could not be determined. Condition: The URA did not have sufficient internal controls to ensure that reimbursement requests were reviewed for compliance with the executed grant agreement before approval or payment. During our review of the grant agreement between the URA and Neighborhood Legal Services Association (NLSA), we noted that grant proceeds were required to be used for eligible project costs, including the salaries, wages, and related costs of NLSA staff performing the legal services. However, based on our examination of the reimbursement requests, NLSA billed the URA using a fixed hourly fee for salaries rather than actual expenditures. The reimbursement requests totaled $321,000, while the total grant award was $320,000. Because NLSA did not bill based on actual expenditures, the URA could have overpaid NLSA for services provided under the grant agreement. Although this represents noncompliance with the terms of the grant agreement, based on the information available, the potential effect of the noncompliance was not material to the major program. Action: Due to an organization that couldn’t expend their allocated amount, funding was reallocated to other providers to meet the June spenddown date. Therefore, the overage was covered for NLSA.

View Audit 413793

Finding 1238918 (2025-023)

Material Weakness 2025

South Bend Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2025-023 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharrington@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjo...

FINDING 2025-023 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharrington@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A comprehensive Internal Controls Manual was written and released in December 2024 with implementation beginning July 1, 2025. This includes segregation of duties, purchasing processes, contacts process, grant processing, Grant Reimbursements The reimbursement process was updated to include all required supporting documentation, such as transaction detail and summary reports. Each request is also reviewed and signed by the supervisor to document approval. On a recurring basis, the Director of Federal Grants generates the detailed expenditure report and budget summary. The detailed report is filtered to capture only the transactions occurring since the previous reimbursement request, making new expenditures easy to identify. These amounts are added to the cumulative reimbursement totals, which are then compared to the total disbursements shown on the summary report to ensure they align. Once the totals match, the reimbursement request is reviewed by the Chief Financial Officer and submitted to the awarding agency. Since there was no reimbursement form for this grant, the supervisor review signature was not always collected. It has been added on one of the sheets within the supporting documents of the packet. Financial Reporting Reviewing The fiscal officers managing the grant will have their supervisor review financial reports prior to submission and sign their approval. Anticipated Completion Date: July 1, 2025

View Audit 413792

Finding 1238916 (2025-022)

Material Weakness 2025

South Bend Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

CORRECTIVE ACTION PLAN FINDING 2025-022 Finding Subject: Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12....

CORRECTIVE ACTION PLAN FINDING 2025-022 Finding Subject: Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal Control Manual: Released a comprehensive manual covering segregation of duties, purchasing, and grant management. Reimbursement & Reporting Oversight: Added explicit supervisor review signatures to grant packet supporting documents and financial reports prior to final agency submission. Anticipated Completion Date: Grant Ended: December 2025 IC Updates: January 1, 2025

View Audit 413792

Finding 1238908 (2025-020)

Material Weakness 2025

South Bend Community School Corporation

IN

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.1 § 200.303 § 200.334 § 200.403 § 200.430

FINDING 2025-020 Finding Subject: Education Stabilization Fund – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.i...

FINDING 2025-020 Finding Subject: Education Stabilization Fund – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Vendor Service Contracts: Standardized contract guidelines for all non-employee services. Contracts must specify exact rates, hours, duration, maximum billing limits, and include standard legal terms. Approval Hierarchy: Contracts under $50,000 can be preliminarily approved by the Superintendent and later presented to the Board. Contracts over $50,000 require a dedicated Board presentation and approval. Contract Procurement Rules: Enforced tiered purchasing thresholds—Micro Purchases (no quote), Small Purchases (3 quotes required), and Large Purchases (bid process). Change Orders: Requires formal documentation and approval. Any change order increasing project costs by 10% or more requires pre-approval from the School Board.

View Audit 413792

Finding 1238900 (2025-019)

Material Weakness 2025

South Bend Community School Corporation

IN

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

FINDING 2025-019 Finding Subject: Education Stabilization Fund – Activities Allowed or Unallowed – Period of Performance Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in....

FINDING 2025-019 Finding Subject: Education Stabilization Fund – Activities Allowed or Unallowed – Period of Performance Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Reimbursement Processing: Detailed expenditure and budget reports are reconciled by the Director of Federal Grants, signed by a supervisor, and reviewed by the CFO before submission. Contract & Data Retention: HR worked with Regional Data Services to update software archives to prevent lost administrative records. Grant Personnel Verification: Grant fiscal officers must review and sign Payroll Certification Reports to verify that employee charges are accurate. Payroll & Stipends: All employee compensation requires pre-approval by the School Board. Implemented a formal 10-step stipend approval workflow. Overtime Policy: Mandates supervisor pre-approval before overtime hours are worked. Pay Change Process INDIANA

View Audit 413792

Finding 1238884 (2025-014)

Material Weakness 2025

South Bend Community School Corporation

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.302 § 200.303 § 200.305 § 200.328 § 200.329

FINDING 2025-014 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Condition of Records Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjo...

FINDING 2025-014 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Condition of Records Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Centralized Reporting: The Finance Department now mandates that all approved grant documentation (Grant Award Notifications, reimbursement forms, budget breakdowns) be submitted to Finance immediately. This grant is no longer in use. Anticipated Completion Date: September 30, 2024 (grant ended). January 1, 2025 is when grant award documentation sharing was required.

View Audit 413792

Finding 1238878 (2025-011)

Material Weakness 2025

South Bend Community School Corporation

IN

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2025-011 Finding Subject: Gaining Early Awareness and Readiness for Undergraduate Programs – Internal Controls Contact Person Responsible for Corrective Action: Chad Addie, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, caddie@sbcsc.k12.in.us, atahmid@sbc...

FINDING 2025-011 Finding Subject: Gaining Early Awareness and Readiness for Undergraduate Programs – Internal Controls Contact Person Responsible for Corrective Action: Chad Addie, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, caddie@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Director of Federal Grants generates detailed expenditure and budget reports, filtering for new transactions since prior requests to ensure alignment before CFO review and submission. Added a dedicated supervisor review signature line on supporting document sheets to confirm approval Anticipated Completion Date: Completed by June 30, 2026

View Audit 413792

Finding 1238876 (2025-010)

Material Weakness 2025

South Bend Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

FINDING 2025-010 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Assessment System Security Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharringt...

FINDING 2025-010 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Assessment System Security Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharrington@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Established a comprehensive testing security and operations plan featuring: • Role-specific scenario-based training for Coordinators, Proctors, and IT. • Mandatory signed non-disclosure agreements (NDAs) due annually by September 30th. • Retention of sign-in sheets, training slides, and make-up accountability quizzes. • Clear escalation protocols for reporting testing irregularities. Anticipated Completion Date: May 31, 2027

View Audit 413792

Finding 1238874 (2025-009)

Material Weakness 2025

South Bend Community School Corporation

IN

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

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Annual Report Card, High School Graduation Rate Contact Person Responsible for Corrective Action: Dr. Bo Yan, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-...

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Annual Report Card, High School Graduation Rate Contact Person Responsible for Corrective Action: Dr. Bo Yan, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, byan@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Standardized student mobility protocols to comply with IDOE and ESSA rules: • Transfers: Require written proof/records requests before removing students from 4-year graduation cohorts. • High School Exits: Mandatory principal-led exit interviews for 16–17-year-olds with specific legal qualifying criteria (illness, financial hardship, court order); unapproved dropouts are reported to the BMV. • Unverified Withdrawals: Enforced a 14-day protocol involving multi-channel outreach, welfare checks, and eventual NCMEC/Law Enforcement reporting if unlocated. Anticipated Completion Date: January 1, 2027

View Audit 413792

Finding 1238872 (2025-008)

Material Weakness 2025

South Bend Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.334 § 200.77 § 200.78

FINDING 2025-008 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Dr. Bo Yan, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, byan@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc....

FINDING 2025-008 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Dr. Bo Yan, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, byan@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: • Centralized enrollment/withdrawal document management with weekly accuracy audits. • Updated Internal Control Manual to mandate a 12-item list of enrollment documents (birth certificates, residency proof, immunizations, etc.). • Established a formal "Summary of Attempts" process requiring at least 3 documented attempts to secure residency proof before submitting signed summaries. • Standardized documentation for general transfers, mandatory 16–17-year-old exit interviews, and Title I ESSA graduation cohort tracking. Anticipated Completion Date: January 1, 2027 (Note: Specific student mobility updates corrected April 1, 2026).

View Audit 413792

Finding 1238866 (2025-005)

Material Weakness 2025

South Bend Community School Corporation

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.1 § 200.211 § 200.302 § 200.303 § 200.305

CORRECTIVE ACTION PLAN FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA) - Condition of Records Contact Person Responsible for Corrective Action: Kwalfle Scott-Bradley, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, kscottbradley@sbcsc.k12.in.us,...

CORRECTIVE ACTION PLAN FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA) - Condition of Records Contact Person Responsible for Corrective Action: Kwalfle Scott-Bradley, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, kscottbradley@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Reimbursement & Approval Process: Standardized reimbursement requests to require full supporting documentation (transaction details and summary reports). The Director of Federal Grants filters expenditures since the prior request, reconciles totals against disbursements, and obtains CFO approval before submitting. Resolution of Over-Expenditures: Over-expenditures identified during the audit cycle were resolved in January 2026 via School Board approval by transferring unallowable and excess expenditures to the general fund. Category Monitoring: The Special Education Department will monitor budget limits continuously to ensure individual grant categories are not over-expended. Anticipated Completion Date: Completed January 2026

View Audit 413792

Finding 1238788 (2025-002)

Material Weakness 2025

Summit County Child Care Resource and Referral

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303

Name of Contact Person Responsible for Corrective Action: Catherine Schaaf, Executive Director Corrective Action Planned ECO is currently reviewing and revising its Financial Procedures Manual to ensure written accounting and administrative policies and procedures reflect current operations and appl...

Name of Contact Person Responsible for Corrective Action: Catherine Schaaf, Executive Director Corrective Action Planned ECO is currently reviewing and revising its Financial Procedures Manual to ensure written accounting and administrative policies and procedures reflect current operations and applicable Federal requirements. The revised manual will clearly document financial procedures, internal controls, responsibilities, and methodologies for allocating indirect, shared, personnel, and other costs to applicable funding sources. The HR & Finance Director will be responsible for maintaining and implementing the Financial Procedures Manual, ensuring appropriate financial documentation is maintained, and communicating applicable procedures to staff. The Operations Director will monitor implementation of and compliance with established procedures and assist in identifying areas requiring corrective action. The Executive Director will provide overall oversight and ensure identified issues are addressed in a timely manner. ECO will periodically review and update the Financial Procedures Manual to ensure policies and procedures remain appropriate for current operations and applicable requirements. Changes to established financial procedures or allocation methodologies will be documented and approved prior to implementation. Anticipated Completion Date December 31, 2026

View Audit 413730

Finding 1238779 (2025-004)

Material Weakness 2025

Boone County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness § 200.1 § 200.211 § 200.303

Finding 2025-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Period of Performance Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. D...

Finding 2025-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Period of Performance Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: My office will put internal controls in place to make sure all invoices paid under the Covid-19 grant funds are entered into the correct quarter for reporting purposes. The Deputy Auditor will prepare all of the invoices for the grant funds and the Auditor will check to make sure the claims are for the correct period. Anticipated Completion Date: August 2026

View Audit 413729

Finding 1238777 (2025-002)

Material Weakness 2025

Boone County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

Finding 2025-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery – Procurement, Suspension, and Debarment Summary of Findings: This is a repeat finding from the immediately prior audit report. The prior audit finding number was 2024-002 Prior to entering subawards and covered...

Finding 2025-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery – Procurement, Suspension, and Debarment Summary of Findings: This is a repeat finding from the immediately prior audit report. The prior audit finding number was 2024-002 Prior to entering subawards and covered transactions with the COVID-19 - State and Local Fiscal Recovery Funds, recipients are required to verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. "Covered transactions" include, but are not limited to, contracts for goods and services awarded under a non-procurement transaction (i.e., grant agreement) that are expected to equal or exceed $25,000. The verification is to be done by checking the Excluded Parties List System (EPLS), collecting a certification from that person, or adding a clause or condition to the covered transaction with that person. Due to the U.S. Department of the Treasury's determination that the revenue loss eligible use category does not give rise to subawards, the County was only required to comply with suspension and debarment requirements related to covered transactions. The County did not have procedures in place to verify entities were not suspended, debarred, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. The lack of internal controls and noncompliance were systemic issues throughout the audit period. Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: My office will plan to work with the County Administrator on putting procedures in place for the Department entering into the contract or the County Administrator/County Attorney approving the legal wording of the contract to make sure the vendor is not suspended or debarred. Anticipated Completion Date: December 2026

View Audit 413729

Finding 1238771 (2025-002)

Material Weakness 2025

Henry Ford Health System

MI

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.308

Finding 2025-002 Significant Deficiency in Controls over Compliance and Noncompliance – Special Tests Federal Program: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Year: 2025 Federal Agency: Department of Health and Human Services Condition – The C...

Finding 2025-002 Significant Deficiency in Controls over Compliance and Noncompliance – Special Tests Federal Program: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Year: 2025 Federal Agency: Department of Health and Human Services Condition – The Contract ID 5H79SM083419 required the two key personnel to spend at least 50% level of Effort on the grant. We noted that the two Key personnel spent 25% Level of effort and 15% level of effort, respectively, during the fiscal year which constituted a greater than 25% reduction in planned effort. Management did not submit an award amendment regarding the reduction in effort. Corrective Action Plan – Henry Ford Health agrees with this finding. Henry Ford Health will strengthen monitoring of key personnel effort commitments and enhance procedures to ensure significant reductions in effort are identified, reviewed, and communicated to the sponsoring agency when prior approval is required. Anticipated Completion Date – December 31, 2026. Contact Person – Doug Clark, Senior Vice President and Chief Accounting Officer.

View Audit 413721

Finding 1238769 (2025-001)

Material Weakness 2025

The Housing Authority of the City of Greenville

SC

HUD Housing Programs Subrecipient Monitoring Eligibility

Statement of Condition and Criteria The Authority did not consistently perform required participant recertifications and certification updates within the Housing Choice Voucher (HGV) and Moving to Work (MTW) programs. During testing, we identified instances where participant files and Forms HUD-5005...

Statement of Condition and Criteria The Authority did not consistently perform required participant recertifications and certification updates within the Housing Choice Voucher (HGV) and Moving to Work (MTW) programs. During testing, we identified instances where participant files and Forms HUD-50058 were not updated to reflect current household information when certification actions were required. Recommendation We recommend the Authority strengthen monitoring controls over recertification and eligibility processing within both the HGV and MTW programs to ensure participant information is updated timely and eligibility determinations are supported by current household information. Corrective Action - Quality Control & Monitoring Enhancements To strengthen internal controls and ensure consistent file compliance within the Housing Choice Voucher (HCV) and Moving to Work (MTW) programs, The Greenville Housing Authority (TGHA) is executing a structural reorganization of department staff. • Dedicated Compliance Personnel: Final restructuring of the current HGV department will be completed by October 31, 2026. This includes the onboarding of a dedicated Compliance Specialist by January 2027. This role will strictly focus on quality control, preventing overlooked regulatory procedures, verifying income calculations, and ensuring complete file documentation. • Real-Time Quality Control Reviews: The Compliance Specialist will implement a proactive file-checking system, auditing annual and interim recertifications, and any other occurrences, e.g., moves, that a new certification is required in real time prior to final Form HUD-50058 transmission. This allows immediate correction of deficiencies and prevents recurring systemic errors. • Management Oversight & Target Training: Compliance reporting will be reviewed at least monthly by the Director of HCV and the HCV Lead Specialists. These monthly reviews will track error rates, identify chronic deficiencies, and directly inform the department's ongoing staff training needs. TGHA anticipates fully executing these new compliance review processes and workflows by April 30, 2027.

View Audit 413713

Finding 1238761 (2025-003)

Material Weakness 2025

Boston Tremont Housing Development Fund Corporation

NY

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Management deposited the delinquent required deposits of $270,000 to the replacement reserve in February 2026.

View Audit 413690

Finding 1238757 (2025-002)

Material Weakness 2025

CITY OF MANOR

TX

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

Finding 2025-002 Procurement, and Suspension and Debarment Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: Management will provide additional training to individuals performing vendor compliance checks and establish internal controls to monitor that vendor...

Finding 2025-002 Procurement, and Suspension and Debarment Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: Management will provide additional training to individuals performing vendor compliance checks and establish internal controls to monitor that vendor compliance checks are being completed accurately and timely. Names of the contact persons responsible for corrective action: Belen Pena, Finance Director. Planned completion date for corrective action plan: November 15, 2026

View Audit 413684

Finding 1238749 (2025-002)

Material Weakness 2025

Snohomish County

WA

Subrecipient Monitoring

As part of the corrective action plan, beginning January 1, 2026 the County has implemented procedures to document and capture time-and-effort according to federal award requirements. Further, the County has included in its procedures going forward to have subrecipient risk assessment and subrecipie...

As part of the corrective action plan, beginning January 1, 2026 the County has implemented procedures to document and capture time-and-effort according to federal award requirements. Further, the County has included in its procedures going forward to have subrecipient risk assessment and subrecipient monitoring performed as required by the terms of the federal awards.

View Audit 413664

Corrective Action Plans

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