Corrective Action Plans

Finding 1182323 (2025-002)

Material Weakness 2025

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2025-002 Finding Subject: Child Nutrition Cluster – Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Kathy Bernaix, Food Service Director and Bengamin Mann, CFO Contact Phone Number and Email Address: 765-536-0008 and kbernaix@mgusc.k12.in.us and bmann...

FINDING 2025-002 Finding Subject: Child Nutrition Cluster – Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Kathy Bernaix, Food Service Director and Bengamin Mann, CFO Contact Phone Number and Email Address: 765-536-0008 and kbernaix@mgusc.k12.in.us and bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will have two sign offs on our print out from sam.gov evidencing multiple reviewers of the ELPS. Anticipated Completion Date: January 1, 2026

View Audit 393770

Finding 1182305 (2025-001)

Material Weakness 2025

Sunman-Dearborn Community School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2025-001 Finding Subject: Special Education Cluster (IDEA) - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Mary Ann Baines Contact Phone Number and Email Address: 812-623-2291; mbaines@sunmandearborn.k12.in.us Views of Responsible Officials: We co...

FINDING 2025-001 Finding Subject: Special Education Cluster (IDEA) - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Mary Ann Baines Contact Phone Number and Email Address: 812-623-2291; mbaines@sunmandearborn.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The purchase that was we did not verify that they were not suspended, debarred or otherwise excluded was an equipment purchase that was made directly by Sunman-Dearborn Community School Corporation. Typically those types of purchases go through our procurement center (The Wilson Center) and they check the suspension and debarrement as part of the bid. I have met with the Director of Support Services and Director of Student Services, that if a purchase is equal to or exceeds $25,000, we must go to the SAM.gov website to make sure the company we want to use is not listed under the Suspension and Debarred companies. Anticipated Completion Date: This corrective action plan is completed. I met with the Director of Student Services and Support Services, today, January 12, 2026.

View Audit 393736

Finding 1182300 (2025-001)

Material Weakness 2025

Catholic Reflief Services - US Conference of Catholic Bishops

MD

Subrecipient Monitoring § 200.303

Suggested Action(s) 1.1. Ensure that all FFATA reports are filed in a timely manner by strengthening the existing internal controls and conducting refresher training to CRS country office personnel emphasizing timely submission of FFATA reports. Responsible Official 1.1 Heads of Programming and Oper...

Suggested Action(s) 1.1. Ensure that all FFATA reports are filed in a timely manner by strengthening the existing internal controls and conducting refresher training to CRS country office personnel emphasizing timely submission of FFATA reports. Responsible Official 1.1 Heads of Programming and Operations, and Finance Managers 1.2 Global Finance and GAPS teams Action Taken 1.1 Refresher training on timing requirement of FFATA reporting for subawards ≥$30,000. 1.2 Review existing internal control procedures surrounding FFATA submissions. Status and Completion Date In progress to be completed June 30, 2026.

View Audit 393727

Finding 1182266 (2025-004)

Material Weakness 2025

Oak Hill United School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.214 § 200.303 § 200.317 § 200.318

FINDING 2025-004 Finding Subject: Special Education Cluster- Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Chris Goris Contact Phone Number and Email Address: 765-395-3341, christengo@ohusc.k12.in.us Views of Responsible Officials: We concur with the find...

FINDING 2025-004 Finding Subject: Special Education Cluster- Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Chris Goris Contact Phone Number and Email Address: 765-395-3341, christengo@ohusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The district will implement procedures for Procurement, Suspension and Debarment by following the listed steps: 1. Three quotes will be obtained for procurements between $50,000 to $150,000 by the district and contract be awarded. 2. Verification of Suspension and Debarment will be performed by a member of the business office in System for Award Management (SAM) or the district will collect the certification from the entity prior to entering into transactions with the selected entity. Anticipated Completion Date: 3/31/2026

View Audit 393654

Finding 1182261 (2025-001)

Material Weakness 2025

Mary Crane League

IL

Subrecipient Monitoring § 200.332

The Center will review required communications and update agreements with subreceipients accordingly.

View Audit 393649

Finding 1182255 (2025-002)

Material Weakness 2025

County of Colusa

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2025-002 Supplemental Nutrition Assistance Program (SNAP) – ALN 10.561 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and provide tr...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2025-002 Supplemental Nutrition Assistance Program (SNAP) – ALN 10.561 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and provide training on these procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Name(s) of the contact person(s) responsible for corrective action: Robert Zunino Planned completion date for corrective action plan: 6/30/2026 If there are any questions regarding this plan, please call Robert Zunino at (530)-458-0415.

View Audit 393634

Finding 1182254 (2025-007)

Material Weakness 2025

Dickinson County

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

An independent source either in the Auditor or Treasurer’s Office will review and sign off on the report prior to its transmittal.

View Audit 393631

Finding 1182251 (2025-009)

Material Weakness 2025

Griffith Public Schools

IN

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

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies –Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A2200...

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies –Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Significant Deficiency, Noncompliance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, detecting, and correcting noncompliance. for Eligibility, Reporting, and Special Tests and Provisions - Assessment System Security. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182249 (2025-008)

Material Weakness 2025

Griffith Public Schools

IN

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

FINDING 2025-08 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S0...

FINDING 2025-08 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014, Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Summary of Finding: Significant Deficiency. The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, detecting, and correcting noncompliance for Eligibility. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182244 (2025-006)

Material Weakness 2025

Griffith Public Schools

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.1 § 200.211 § 200.303 § 200.308 § 200.309

FINDING 2025-006 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls to ensure transactions made with the Special Education Grant funding occurred within the approp...

FINDING 2025-006 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls to ensure transactions made with the Special Education Grant funding occurred within the appropriate period of performance. Claims for the Special Education programs were paid without an appropriate level of review or oversight to ensure the expenditures charged to each grant were within the allowed time frame. Although the reimbursement requests submitted to the Indiana Department of Education were prepared and approved by two different employees, the School Corporation was unable to provide evidence of this review and approval process, which may have included a review of the costs included on each request to verify they were within the correct period of performance. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. A grant consultant has been contracted to assist in managing grants. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182240 (2025-005)

Material Weakness 2025

Griffith Public Schools

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA)- Procurement and Suspension and Debarment Federal Agency: Department of Education Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segr...

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA)- Procurement and Suspension and Debarment Federal Agency: Department of Education Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance related to the Procurement and Suspension and Debarment compliance requirements. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: We will establish a proper system of internal controls and develop policies and procedures to ensure there are appropriate procurement procedures for goods and services and contractors and subrecipients, as appropriate, are not suspended, debarred, or otherwise excluded prior to entering into any contracts or subawards. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182234 (2025-004)

Material Weakness 2025

Griffith Public Schools

IN

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

FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us...

FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place to ensure compliance. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182217 (2025-001)

Material Weakness 2025

Community Health Center of Southeast Kansas

KS

Special Tests & Provisions Subrecipient Monitoring Eligibility

Special Tests and Provisions - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken Staff Training Quality Assurance ...

Special Tests and Provisions - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken Staff Training Quality Assurance and Monitoring To ensure sustained compliance, the organization is implementing the following monitoring process: • Monthly random chart audits of sliding fee documentation. • Minimum sample size of 40 patient records • Audit elements will include: o Income documentation present o Household size documented o Correct FPG calculation o Correct discount level applied • Findings will be reported to senior leadership and the compliance committee. Corrective coaching is provided when deficiencies are identified. Comprehensive training is being conducted for all relevant staff including: • Patient access / front desk staff • Financial counselors • Billing staff • Site managers Training topics include: • HRSA Sliding Fee Discount Program requirements • Determining household size • Calculating FPG percentage • Acceptable income documentation • Proper EHR documentation • Self-attestation procedures

View Audit 393604

Finding 1182211 (2025-001)

Material Weakness 2025

Schuyler-Industry Community Unit School District No. 5

IL

Subrecipient Monitoring Reporting

Condition - The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Plan - The District will submit accurate expenditure reports in the future regarless of the project end date. Anticipated Date of Completion - July 1, 2026; Name o...

Condition - The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Plan - The District will submit accurate expenditure reports in the future regarless of the project end date. Anticipated Date of Completion - July 1, 2026; Name of Contact Person - Dr. Beau Fretueg, Superintendent; Management Response - We will review grant expenditures on a quarterly basis and submit accurate expenditure reports to the ISBE as required.

View Audit 393594

Finding 1182163 (2025-004)

Material Weakness 2025

State of Hawai'i, Department of Hawaiian Home Lands

HI

Subrecipient Monitoring Material Weakness Reporting

Finding No. 2025-004: Reporting AL No.: 12.600 Program Title: Community Investment Grant Award Number: HQ00052310045 Condition During our audit, we tested a non-statistical sample of one subaward and found that the reporting required by Section 2, Full Disclosure of Entities Receiving Federal Fundin...

Finding No. 2025-004: Reporting AL No.: 12.600 Program Title: Community Investment Grant Award Number: HQ00052310045 Condition During our audit, we tested a non-statistical sample of one subaward and found that the reporting required by Section 2, Full Disclosure of Entities Receiving Federal Funding, of the Federal Funding Accountability and Transparency Act (“FFATA”) was not completed at all. Corrective Action Plan The Department of Hawaiian Home Lands (“DHHL”) will change internal grants administrative procedures to better account for the submittal of the FFATA and the requirements of 2 CFR Part 170, Appendix A. A report will be submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System by February 28, 2026. Person Responsible Lilliane Makaila, Acting Planning Program Manager Anticipated Date of Completion The FFATA report will be submitted by February 28, 2026.

View Audit 393530

Finding 1182162 (2025-003)

Material Weakness 2025

State of Hawai'i, Department of Hawaiian Home Lands

HI

Subrecipient Monitoring § 200.332

Finding No. 2025-003: Subrecipient Monitoring AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition Subaward agreements did not include certain required federal award information. A risk assessment was not performed for the subrecipient prio...

Finding No. 2025-003: Subrecipient Monitoring AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition Subaward agreements did not include certain required federal award information. A risk assessment was not performed for the subrecipient prior to execution of the subaward agreement. No evidence of pass-through entity verifying that subrecipients are audited as required by 2 CFR Section 200, Subpart F. DHHL failed to communicate five required pieces of award information to the subrecipient (UH) as mandated by 2 CFR 200.332(a)(1), including: Subrecipient’s unique entity identifier, Subaward Budget Period Start and End Date, Assistance Listing Number (12.017), Identification of whether the award is R&D, Indirect cost rate information (including de minimis rate status). Corrective Action Plan DHHL will implement the following corrective actions to address the identified issues to align subrecipient monitoring in compliance with 2 CFR 200. Subaward and Documentation Corrections: DHHL will review the original federal award and UH agreement, then prepare subaward amendments incorporating all required elements under 2 CFR 200.332(a)(1). DHHL will also obtain UH’s UEI and confirm and document the subaward budget period and assistance listing number. DHHL will also assure all amendments and documents obtain NTIA/NIST approval for any required federal documentation. Risk Assessment and Monitoring: DHHL will conduct and document risk assessment for UH in accordance with 2 CFR 200.332(b). DHHL will then use the risk assessment to determine the appropriate level of subrecipient monitoring. Moving forward, DHHL will integrate the risk assessment requirement prior to any subaward execution. Audit Verification and Compliance: DHHL will verify UH’s single audit status, review and document UH’s Single Audit Report to assess and establish annual monitoring/management procedures. DHHL will implement the same processes for future subrecipients moving forward. Systematic Improvements and Training: DHHL will develop a subaward checklist and standardized subaward template aligned with 2 CFR 200.332 requirements. DHHL plans to implement mandatory compliance and legal review prior to subaward execution. Person Responsible Jaren Tengan, Broadband Coordinator And/or Aislen Bacalso, Broadband Coordination Assistant Anticipated Date of Completion The updated documentation is subject to the completion and approval of Federal Budget Amendments. DHHL is hopeful that NTIA and NIST will provide feedback and approval by June 2026, and DHHL will immediately prepare and submit any additional subaward documentation for the UH Subaward. (Please note this is the first fiscal year DHHL is working with NIST. It is unsure how long budget amendment processes will take.)

View Audit 393530

Finding 1182161 (2025-002)

Material Weakness 2025

State of Hawai'i, Department of Hawaiian Home Lands

HI

Subrecipient Monitoring Material Weakness Reporting

Finding No. 2025-002: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition FFATA report was not filed regarding the UH Subaward for FY 2025 (7/1/2024–6/30/2025). Corrective Action Plan DHHL will work on budget amendments on the Fe...

Finding No. 2025-002: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition FFATA report was not filed regarding the UH Subaward for FY 2025 (7/1/2024–6/30/2025). Corrective Action Plan DHHL will work on budget amendments on the Federal side via eRA Commons (with NTIA and NIST oversight). Once Budget amendments are made, DHHL will immediately prepare and submit FFATA report for UH subaward, make additional updates on .gov systems for report submission, and document reason for late submission. DHHL will confirm UH subaward meets FFATA reporting threshold ($30,000 for subawards) and review all other active subawards for FFATA reporting requirements. Moving forward, DHHL will establish procedures for timely FFATA and subaward reporting. DHHL will also review all subawards from past two years for missed FFATA reports and file any additional delinquent reports. Person Responsible Jaren Tengan, Broadband Coordinator And/or Aislen Bacalso, Broadband Coordination Assistant Anticipated Date of Completion The updated reports are subject to the completion and approval of Federal Budget Amendments. DHHL is hopeful that NTIA and NIST will provide feedback and approval by June 2026, and DHHL will immediately prepare and submit FFATA reports for the UH subaward. (Please note this is the first fiscal year DHHL is working with NIST. It is unsure how long budget amendment processes will take.)

View Audit 393530

Finding 1182150 (2025-002)

Material Weakness 2025

Lone Pine Unified School District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

The District will ensure that all federal procurement transactions are aligned with its procurement policy. As required under the District’s procurement policy, the District will retain all procurement related documents. Due to significant turnover in the Food Services Director and Chief Business Of...

The District will ensure that all federal procurement transactions are aligned with its procurement policy. As required under the District’s procurement policy, the District will retain all procurement related documents. Due to significant turnover in the Food Services Director and Chief Business Officer positions over the past few years, it was identified that certain district policies may not have been fully followed. Going forward, the District will ensure that procurement policies are properly followed.

View Audit 393508

Finding 1182143 (2025-005)

Material Weakness 2025

County of Trinity

CA

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

Federal program title: Community Development Block Grant – ALN 14.228 Condition: The County has procedures in place used for monitoring loan compliance. This involves sending an email to each HOME beneﬁciary asking for documents proving they are still a resident (utility bills, insurance documents, ...

Federal program title: Community Development Block Grant – ALN 14.228 Condition: The County has procedures in place used for monitoring loan compliance. This involves sending an email to each HOME beneﬁciary asking for documents proving they are still a resident (utility bills, insurance documents, etc.) and mailing a physical Certiﬁcate of Occupancy for the resident to sign. However, there were two residents which have failed to return any of these documents or a response as of February 27, 2026 The initial inquiry occurred on January 29, 2025 and January 28, 2025 for both residents. Due to an empty employment position at the time of monitoring, the County has failed to perform a physical inspection despite being a procedure in the case of a non-response scenario with a resident. Recommendation: CLA recommends the County hires the staff necessary to ensure that all monitoring procedures are performed. Explanation of disagreement with audit ﬁnding: There is no disagreement with the audit ﬁnding. Action planned in response to ﬁnding: The letters mailed to loan recipients indicates that the County may do a physical inspection, and while hiring an employee to work the administration/monitoring of the CDBG loan portfolio would be ideal, there are not sufficient county funds to do so. County Administration, who is currently responsible for monitoring previous CDBG loans, will send follow-up letters to any individual who does not submit the required documents by the deadline and then work with the State to determine further allowable actions. Name(s) of the contact person(s) responsible for corrective action: Suzie Hawkins Senior Financial Analyst – County Administrative Office Planned completion date for corrective action plan: As time allows

View Audit 393506

Finding 1182142 (2025-004)

Material Weakness 2025

County of Trinity

CA

Subrecipient Monitoring Material Weakness Reporting

Federal program title: Community Development Block Grant – CFDA 14.228 Condition: During our test of the reporting requirements, we determined that the County did not submit the required reports under Reporting of the Compliance Supplement. Recommendation: CLA recommends the County develop procedure...

Federal program title: Community Development Block Grant – CFDA 14.228 Condition: During our test of the reporting requirements, we determined that the County did not submit the required reports under Reporting of the Compliance Supplement. Recommendation: CLA recommends the County develop procedures, such as reporting checklist to ensure that reporting requirements are tracked and met. Additionally, CLA recommends that the County perform cross training with employees to ensure that knowledge is shared among the team members. Explanation of disagreement with audit ﬁnding: There is no disagreement with the audit ﬁnding. Action planned in response to ﬁnding: Staff will work to prioritize the completion of the past due reporting requirements. All active CDBG grant projects have been completed with all outstanding reports for the closeout being submitted. The only outstanding reports as of the writing of this are the required PI reports. Staff will do their best to get these updated and submitted. Once caught up, cross-training will be explored. Name(s) of the contact person(s) responsible for corrective action: Suzie Hawkins Senior Financial Analyst – County Administrative Office Planned completion date for corrective action plan: As time Allows

View Audit 393506

Finding 1182141 (2025-003)

Material Weakness 2025

County of Trinity

CA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.334

Federal program title: Home Partnership Investment Program - CFDA 14.239 Condition: CLA observed that the County did not retain copies of the grant agreements for the Home Partnership Investment Program. Recommendation: We recommend that management establish and maintain a formal process for the ret...

Federal program title: Home Partnership Investment Program - CFDA 14.239 Condition: CLA observed that the County did not retain copies of the grant agreements for the Home Partnership Investment Program. Recommendation: We recommend that management establish and maintain a formal process for the retention and organization of all grant-related documentation. This process should ensure that key documents are securely stored, easily accessible, and periodically reviewed to support ongoing compliance with grant requirements. Additionally, the County should work with granting agencies to obtain copies of any missing agreements and perform a comprehensive review to identify and address any outstanding compliance requirements. Explanation of disagreement with audit ﬁnding: There is no disagreement with the audit ﬁnding. Action planned in response to ﬁnding: These grant agreements were entered into long before any current staff members worked for the County/Department. Current processes have been updated to ensure that all contracts entered into by the County, including grant agreements, are retained by the County Administrative Office as the custodian of records. Name(s) of the contact person(s) responsible for corrective action: Suzie Hawkins Senior Financial Analyst – County Administrative Office Planned completion date for corrective action plan: Complete

View Audit 393506

Finding 1182116 (2025-003)

Material Weakness 2025

University of Illinois

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.305

Finding 2025-003 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The Office of Sponsored Programs (OSP) reviewed existing systems, reporting and procedures available to enhance invoice monitoring capabilities. UIC will develop a subaward invoice routing system to centralize and tra...

Finding 2025-003 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The Office of Sponsored Programs (OSP) reviewed existing systems, reporting and procedures available to enhance invoice monitoring capabilities. UIC will develop a subaward invoice routing system to centralize and track the subrecipient’s invoice from submission through approvals and timely payment. UIUC – Sponsored Programs Administration is implementing an automated subaward invoicing solution to improve processing efficiency and enhance transparency. By the end of February 2026, all subaward invoices will be routed through the SPA Subaward Tracker, a new online workflow system that enables multiple users to submit, review, and approve invoices at any time. This platform streamlines routing,provides real-time visibility into invoice status, and reduces manual processing bottlenecks. These improvements are designed to support timely review and payment of subaward invoices and to help ensure compliance with the 30-day federal payment requirement. Expected Implementation Date: UIC –June 2026 UIUC – February 2026 Contact: Katrina Lopez, Associate Director Office of Sponsored Programs (OSP) University of Illinois Chicago klopez3@uic.edu 312-996-3782 Karen Thomas, Director Post-award Sponsored Program Administration University of Illinois Urbana-Champaign Kthomas2@illinois.edu 217-265-4096

View Audit 393484

Finding 1182106 (2025-001)

Material Weakness 2025

Ashe Services for Aging Foundation, Inc.

NC

Special Tests & Provisions Subrecipient Monitoring Cash Management

Planned Corrective Action: Due to a transition between Finance Directors, there was an administrative oversight that resulted in the reserve funds not being fully consolidated into the designated reserve account by June 30, 2025. Additionally, the USDA Annual Borrower Certification process was compl...

Planned Corrective Action: Due to a transition between Finance Directors, there was an administrative oversight that resulted in the reserve funds not being fully consolidated into the designated reserve account by June 30, 2025. Additionally, the USDA Annual Borrower Certification process was completed later than usual (in July rather than by the end of May), delaying identification of the discrepancy. The Organization identified the discrepancy during the USDA Annual Borrower Certification process and completed the required transfer to fully fund the designated reserve account on July 17, 2025 prior to submission of the certification. The Organization has implemented and will maintain the following corrective actions: • Establishment of a dual review and approval process for reserve balances at fiscal year-end to ensure accuracy and compliance. • Formal assignment of reserve compliance responsibilities to designated finance personnel to ensure accountability. • Implementation of a process to monitor reserve balances monthly, with reconciliation to USDA requirements. • Submission of a request to USDA to ensure that Annual Borrower Certification notifications are sent to both the Executive Director and Finance Director to enhance oversight and accountability. Responsible Official: Patricia Calloway, Executive Director Planned Completion Date: Implemented as of July 17, 2025, with ongoing monitoring and control procedures in place for all future reporting periods. Status: The required reserve balance was fully funded in the designated account as of July 17, 2025 prior to submission of the USDA Borrower Certification.

View Audit 393476

Finding 1182105 (2025-003)

Material Weakness 2025

Howard County Economic Development Authority

MD

Subrecipient Monitoring § 200.303 § 200.332

We agree with the auditor's comments. The HCEDA has engaged a temporary project manager that is coordinating the collection of quarterly expenses and reports from the subrecipients. Our office of law has drafted an amendment to the agreement that details that the grants were ARPA funds and notes tha...

We agree with the auditor's comments. The HCEDA has engaged a temporary project manager that is coordinating the collection of quarterly expenses and reports from the subrecipients. Our office of law has drafted an amendment to the agreement that details that the grants were ARPA funds and notes that the subrecipient certifies that they have not been suspended or debarred. This amendment will include an attachment with the complete supplementary conditions applicable to ARPA funded grants. We will have each subrecipient sign the amendment. We anticipate completion of this by March 31, 2026.

View Audit 393475

Finding 1182104 (2025-002)

Material Weakness 2025

Howard County Economic Development Authority

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation....

We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation. We anticipate completion of this by March 31, 2026.

View Audit 393475

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