Corrective Action Plans

Finding 1229050 (2025-003)

Material Weakness 2025

Douglas County

IL

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Insufficient Grant Monitoring The County will work to improve grant documentation and will consider implementing a review process to ensure the grant records agree to the grant reports that are filed.

View Audit 410512

Finding 1229049 (2025-001)

Material Weakness 2025

Partnership Community Health Center, Inc.

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Corrective Action Plan: To address the documentation deficiency related to the application of internal controls for sliding fee scale eligibility determinations, Partnership Community Health Center will reinforce and monitor the following ongoing practices: 1. Staff Training: Ongoing and refresher t...

Corrective Action Plan: To address the documentation deficiency related to the application of internal controls for sliding fee scale eligibility determinations, Partnership Community Health Center will reinforce and monitor the following ongoing practices: 1. Staff Training: Ongoing and refresher training is provided to all staff responsible for processing sliding fee scale applications. Training emphasizes the importance of documenting each step in the eligibility review and approval process. 2. Checklist Utilization: Staff continue to use the established checklist for each sliding fee scale application, ensuring all required steps in the eligibility review and approval process are documented, initialed, and dated. 3. Weekly Audits: Patient Services and Outreach Managers conduct regular weekly audits of a sample of sliding fee scale applications to verify that documentation of internal control procedures is consistently maintained. Any identified issues are addressed promptly with targeted corrective actions as needed. 4. Ongoing Monitoring: Results of the weekly audits are reviewed during monthly compliance meetings to ensure that corrective actions are implemented and sustained. Additional Context: This was an isolated case involving a staff member who was in training at the time of the incident and is no longer with the organization. All current staff have completed required training, and ongoing refresher sessions are in place to prevent recurrence. Person(s) Responsible: • Patient Services and Outreach Managers (for weekly checklist oversight, audits, and corrective actions) • Compliance Officer • CFO and PCHC Billing Timing for Implementation: • These practices are ongoing. Continued monitoring and reinforcement will ensure sustained compliance.

View Audit 410508

Finding 1229025 (2025-001)

Material Weakness 2025

Town of Scituate

RI

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.516

– Management acknowledges the lapse in internal controls and the lack of documented procedures regarding MOE preparation, review, and retention of MOE calculation support in FY 2025. Corrective Action: This issue was addressed and corrected during FY2026. Specifically, we have implemented the follow...

– Management acknowledges the lapse in internal controls and the lack of documented procedures regarding MOE preparation, review, and retention of MOE calculation support in FY 2025. Corrective Action: This issue was addressed and corrected during FY2026. Specifically, we have implemented the following: 1. A formal written procedure on the MOE calculation describing the methodology, data sources, document retention, review and approvals. 2. UCOA training has been provided to secretarial staff and school administrators involved in related processes to ensure proper coding of expenses. 3. Implementation of new approval chains to review and approve the UCOA coding to ensure proper coding of expenses. 4. Monthly transaction reconciliations. Expected Completion: The corrective actions have been substantially competed as of this writing. Final completion expected by June 30, 2026.

View Audit 410496

Finding 1229013 (2025-004)

Material Weakness 2025

Talbot County Board of Education

GA

Subrecipient Monitoring Cash Management § 200.302 § 200.303

FA 2025-004 Strengthen Controls over Financial Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Description: Reporting Material Weakness Material No...

FA 2025-004 Strengthen Controls over Financial Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Description: Reporting Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19- 84.425U -American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425U210012 (Year: 2024) $56,118.84 The School District did not file accurate completion reports for the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: • The CFO will check all federal Grants as a whole by running the general ledger and taking the difference of expenditures to revenue. The CFO will ensure the completion report is done with the final general ledger of the fiscal year. Estimated Completion Date: December 18, 2026 Contact Person: Torrence H. Freeman 111, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 410487

Finding 1229012 (2025-003)

Material Weakness 2025

Talbot County Board of Education

GA

Cash Management Subrecipient Monitoring § 200.302 § 200.303 § 200.305

FA 2025-003 Strengthen Controls over Cash Management Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Description: Cash Management Material Weakness Material Noncompliance U.S....

FA 2025-003 Strengthen Controls over Cash Management Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Description: Cash Management Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425U -American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425U210012 (Year: 2024) The School District made cash drawdowns in excess of the immediate cash needs of the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: • The CFO will check all federal grants as a whole by running the general ledger and taking the difference of expenditures to revenue received to ensure that any changes to expenditures in prior months are accurately reflected in the draw down. If it is found that there is an excess of cash, funds will be immediately returned to GaDOE. Estimated Completion Date: December 18, 2026 Contact Person: Torrence H. Freeman 111, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 410487

Finding 1229011 (2025-002)

Material Weakness 2025

Talbot County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.430

FA 2025-002 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Description: Activities Allow...

FA 2025-002 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Description: Activities Allowed or Unallowed Allowable Costs/Cost Principals Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425U -American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425U210012 (Year: 2024) $20,928.34 FA 2024-002, FA 2023-002, FA 2022-002 A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund Program revealed that the School District's internal control procedures were not operating to ensure that expenditures were appropriately documented to support allowability. Corrective Action Plans: • The CFO will ensure that every journal entry has all the supporting documentation that will show appropriate approval before entering into PCG and that the documentation explains clearly the purpose for journal entry. • Payroll will reorganize how documentation is kept of each pay period to ensure it makes a complete monthly folder. Payroll will not process any timesheets that need signatures for approval. If not able to get signed in time for current pay period, it will be processed in the next one. CFO will review all salaries after they have been entered into PC Genesis to ensure that they are being processed correctly. Estimated Completion Date: December 18, 2026 Contact Person: Torrence H. Freeman Ill, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 410487

Finding 1229010 (2025-001)

Material Weakness 2025

Talbot County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.430

FA 2025-001 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Description: Activities Allow...

FA 2025-001 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Description: Activities Allowed or Unallowed Allowable Costs/Cost Principals Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education 84.010 - Title I Grants to Local Educational Agencies S010A230010 (Year: 2024), S010A240010 (Year: 2025) $127,026.07 FA 2024-001, FA 2023-001, FA 2022-001 The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it related to the Title I Grants to Local Educational Agencies program. Corrective Action Plans: • The CFO will make sure that the voucher packets are properly prepared before the final steps. The packets must include approved requisition forms with school admin level approval, secondary approval from federal director if federal funds are used, and a completed purchase order signed by superintendent. • The CFO and Board Office Secretary will make sure that payments match the invoices. If there are any changes, those changes are documented correctly. • The CFO and payroll clerk will ensure all salary sheets are attached to contracts and are available for review. • The CFO will run a report to check additional payments against additional time sheets and will sign off on it. Estimated Completion Date: December 18, 2026 Contact Person: Torrence H. Freeman Ill, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 410487

Finding 1228952 (2025-001)

Material Weakness 2025

National Restaurant Association Educational Foundation

DC

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring

Subject: Corrective Action Plan related to finding 2025-001: Reporting – Federal Funding Accountability and Transparency Act (Noncompliance) on U.S. Department of Labor Reentry Employment Opportunities Grant Corrective Action Plan: The Foundation will retain additional supporting documentation for a...

Subject: Corrective Action Plan related to finding 2025-001: Reporting – Federal Funding Accountability and Transparency Act (Noncompliance) on U.S. Department of Labor Reentry Employment Opportunities Grant Corrective Action Plan: The Foundation will retain additional supporting documentation for all future FFATA subaward submissions, including screenshots or other contemporaneous evidence of successful submission, until such time as SAM.gov provides a historical reporting feature or equivalent functionality sufficient to support audit verification. Responsible Party: Name – Patricia Gill Title – Director, Workforce Development Anticipated Completion Date: Screenshot protocol to be rolled out effective immediately. Protocol will be shared with all federal grant staff.

View Audit 410471

Finding 1228949 (2025-001)

Material Weakness 2025

Association of Village Council Presidents Regional Housing Authority

AK

Subrecipient Monitoring Material Weakness Reporting

Material Weakness in Internal control Over Compliance and Materia Noncompliance – Reporting Condition The Association did not report the current year subaward data to the FSRS within the required time. Additionally, the Association did not retroactively submit the report information for the subaward...

Material Weakness in Internal control Over Compliance and Materia Noncompliance – Reporting Condition The Association did not report the current year subaward data to the FSRS within the required time. Additionally, the Association did not retroactively submit the report information for the subawards that were executed in the prior years but had active funding in the current year. Status In Progress Corrective Action In 2026, AVCP has retroactively filed reports in fiscal year 2026 on Tribal Self Governance funding for pass-through funding to Federally recognized Tribes for subrecipient awards including Aid to Tribal Government, Tribal Courts, and emergency funding for the prior years. The Association has implemented controls to ensure that reports are filed within the given timeline.

View Audit 410465

Finding 1228933 (2025-005)

Material Weakness 2025

The Well Community Development Corporation

OH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

We have established an internal reporting timeline and will document our review and approvals on future report submissions.

View Audit 410446

Finding 1228931 (2025-003)

Material Weakness 2025

The Well Community Development Corporation

OH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

We have established a process to calculate program income semi-annually and will keep in place until this grant is officially closed. The program income calculated will be added back to this award. We will invest those dollars back into our houses and track and report this activity as part of our se...

We have established a process to calculate program income semi-annually and will keep in place until this grant is officially closed. The program income calculated will be added back to this award. We will invest those dollars back into our houses and track and report this activity as part of our semi-annual reporting to HUD.

View Audit 410446

Finding 1228736 (2025-001)

Material Weakness 2025

Arenac County

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Equipment & Real Property Management

The County will work with Rehmann to develop policies and procedures sufficient to satisfy the rules of the uniform guidance.

View Audit 410406

Finding 1228689 (2025-005)

Material Weakness 2025

Farmington Municipal School District No. 5

NM

Subrecipient Monitoring Eligibility Material Weakness

Recommendation: The auditor recommends the District implement controls to ensure that the applications used to determine eligibility for participation within the program be retained for three years as required by the relevant grant requirements. Action Taken: The District will strengthen internal co...

Recommendation: The auditor recommends the District implement controls to ensure that the applications used to determine eligibility for participation within the program be retained for three years as required by the relevant grant requirements. Action Taken: The District will strengthen internal controls by implementing procedures, training and monitoring to ensure all eligibility applications and supporting documentation are properly maintained and retained for a minimum of three years in accordance with grant requirements and are available for audit review. Responsible Person: Madalyn Templeton, Student Nutrition Supervisor Anticipated Completion Date: June 30, 2026

View Audit 410367

Finding 1228688 (2025-004)

Material Weakness 2025

Farmington Municipal School District No. 5

NM

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Recommendation: The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Action Taken: The District will ...

Recommendation: The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Action Taken: The District will implement controls to ensure student files are complete and accurate and conduct training for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Responsible Person: Michelle Hill, Student Information Coordinator Anticipated Completion Date: June 30, 2026

View Audit 410367

Finding 1228664 (2025-002)

Material Weakness 2025

School District of the City of Jeannette

PA

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.344

CONDITION: During my review of the District’s compliance with the laws and regulations related to filing its federal grant program ‘Quarterly Cash On Hand Reconciliations’, and ‘Final Expenditure Reports (FER)’, I noted that the School District did not file the required Quarterly Cash on Hand Reconc...

CONDITION: During my review of the District’s compliance with the laws and regulations related to filing its federal grant program ‘Quarterly Cash On Hand Reconciliations’, and ‘Final Expenditure Reports (FER)’, I noted that the School District did not file the required Quarterly Cash on Hand Reconciliations and required Final Expenditure Report (FER) for the 2024-2025 fiscal year Title 1 grant program within the required reporting timeframes as specified by the Pennsylvania Department of Education and the Uniform Guidance. CRITERIA: The Department of Education requires the completion of the Quarterly Cash on Hand Reconciliation by the 10th working day after each quarter, and submission of a ‘Final Expenditure Report’ (FER) within 30 days of expending all grant funding. In addition, Section 2 CFR 200.344 of the Uniform Guidance requires the submission of financial reports no later than 90 calendar days after the end date of the grant period for performance (or an earlier date as agreed-upon by the pass-through entity and subrecipient, which in this case is 30 days as required by PDE). RECOMMENDATION: I recommend that the District develop fiscal procedures to ensure that ‘Quarterly Cash on Hand Reconciliations’ and ‘Final Expenditure Reports’ for future fiscal years are completed and filed in a timely manner based on supporting financial information obtained from the District’s business office, in order to 1) comply with PDE reporting requirements for the District’s applicable federal programs, and 2) to avoid any future sanctions such as suspension of grant payments by PDE as a result of not filing these reports in a timely manner. These procedures should include, at a minimum, cross-training of business office personnel with regard to the completion of these reports so that the absence of one individual would not result in these reports not being filed in a timely manner. MANAGEMENT’S PLANNED CORRECTIVE ACTION: The School District will implement procedures for timely and accurate reporting of the Quarterly Cash on Hand Reconciliation Reports and Final Expenditure Report (FER). The financial information in the Quarterly Cash on Hand Reconciliation Report and FER will accurately reflect internal reporting contained in the School District’s general ledger according to the Manual of Accounting and Financial Reporting for Pennsylvania Local Educational Agencies and the PA Chart of Accounts. The timeframe for completion will commence during the later part of the 2025-2026 fiscal year and continue into the first half of 2026-2027 fiscal year until completed. These procedures will be applied going forward to ensure the accurate and timely filing of the required federal program Quarterly Cash on Hand Reconciliation Reports and the Final Expenditure Report (FER) for submission to the Pennsylvania Department of Education.

View Audit 410318

Finding 1228657 (2025-006)

Material Weakness 2025

City of Aurora, Colorado

CO

Subrecipient Monitoring Reporting § 200.332

Reporting – Special Reports for FFATA and Subrecipient Monitoring Assistance Listing Number 14.251 – Economic Development Initiative, Community Project Funding, and Miscellaneous Grants U.S. Department of Housing and Urban Development (HUD) Federal Award Identification Number(s): B-22-CP-CO-0165 Awa...

Reporting – Special Reports for FFATA and Subrecipient Monitoring Assistance Listing Number 14.251 – Economic Development Initiative, Community Project Funding, and Miscellaneous Grants U.S. Department of Housing and Urban Development (HUD) Federal Award Identification Number(s): B-22-CP-CO-0165 Award Year – 2022 Condition: During testing of FFATA reporting requirements, it was noted that the City had one applicable first-tier subrecipient; however, the City did not report the subaward information in SAM.gov. Additionally, during testing of subrecipient monitoring, it was noted that the City did not communicate required federal award information or increase in funding to its sole subrecipient as required by 2 CFR § 200.332(a). Planned Corrective Action: The City corrected the FFATA reporting in SAM.gov and the reporting now includes the subaward information for the subrecipient. In addition, the City provided a letter to its sole subrecipient to communicate the required federal award information. Additional procedures will be implemented for Departments to identify subrecipients during the grant set up process with the Controller’s Office to ensure that FAFTA reporting is completed for required grants and subrecipients. Finally, the City will continue to work with the Legal Department to create subrecipient agreements and ensure that federal award information is detailed in the executed agreements. City of Aurora Responsible Party: Stephanie Keiper, Homelessness Division Manager; Tim Sherbondy, Grant Compliance Officer; and Tyra Litzau, Controller Anticipated Completion Date: December 31, 2026

View Audit 410304

Finding 1228629 (2025-002)

Material Weakness 2025

COMMUNITY SPONSORSHIP HUB, INC

MN

Subrecipient Monitoring § 200.332

Management concurs that a formal written procurement policy was not in place during the FY2025 audit period. Procurement activities were governed by established operational practices during FY2025, and a formal Procurement & Contract Administration Policy was adopted and implemented in March 2026. T...

Management concurs that a formal written procurement policy was not in place during the FY2025 audit period. Procurement activities were governed by established operational practices during FY2025, and a formal Procurement & Contract Administration Policy was adopted and implemented in March 2026. The policy defines staff responsibilities, risk-assessment procedures, monitoring activities, documentation requirements, follow-up procedures, and compliance review requirements. Management has also implemented standardized risk-assessment and monitoring tools to support consistent documentation and oversight of subrecipients. Anticipated Completion Date: March 2026. Responsible Contact Person: Michael Quan, Director of Finance & Operations.

View Audit 410270

Finding 1228623 (2025-002)

Material Weakness 2025

Town of Concord

MA

Subrecipient Monitoring Material Weakness Reporting § 200.1

Recommendation: The Town should implement procedures to reconcile all federal reporting to the general ledger. Response: A full reconciliation of the ARPA accounts has been performed and aligned with the previous compliance reporting. A chart of accounts conversion is under way which will segregate ...

Recommendation: The Town should implement procedures to reconcile all federal reporting to the general ledger. Response: A full reconciliation of the ARPA accounts has been performed and aligned with the previous compliance reporting. A chart of accounts conversion is under way which will segregate federal funds from one fund to six funds for comprehensive oversight in the general ledger.

View Audit 410260

Finding 1228585 (2025-004)

Material Weakness 2025

Town of Boxford

MA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Audit Finding Reference: 2025-004 Improve Compliance and Controls Over Reporting Planned Corrective Action: This finding was identified by the Town’s independent auditor during the FY2025 single audit and was not issued by the U.S. Department of the Treasury or another federal agency. Before any rem...

Audit Finding Reference: 2025-004 Improve Compliance and Controls Over Reporting Planned Corrective Action: This finding was identified by the Town’s independent auditor during the FY2025 single audit and was not issued by the U.S. Department of the Treasury or another federal agency. Before any remaining SLFRF Project and Expenditure Report is submitted, the preparer will reconcile current-period and cumulative expenditures to the general ledger and supporting grant schedule. A second finance official will review the reconciliation and proposed submission. The preparer and reviewer will sign and date the reconciliation, which will be retained with a copy of the submitted report. The same control will be used for a future material federal financial report when circumstances warrant. Planned Implementation Date of Corrective Action: Before the next remaining SLFRF report is submitted; otherwise, upon the next applicable material federal report Person Responsible for Corrective Action: Assistant Town Administrator/Finance Director and Town Accountant, with preparation and review duties appropriately separated

View Audit 410210

Finding 1228584 (2025-003)

Material Weakness 2025

Town of Boxford

MA

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

Audit Finding Reference: 2025-003 Document Policies and Procedures Over Federal Awards Planned Corrective Action: This finding was identified by the Town’s independent auditor during the FY2025 single audit and was not issued by a federal awarding agency. The Assistant Town Administrator/Finance Dir...

Audit Finding Reference: 2025-003 Document Policies and Procedures Over Federal Awards Planned Corrective Action: This finding was identified by the Town’s independent auditor during the FY2025 single audit and was not issued by a federal awarding agency. The Assistant Town Administrator/Finance Director will prepare a concise federal awards procedures addendum addressing allowable costs, employee travel, cash management, procurement, conflicts of interest, and subrecipient monitoring. The addendum will incorporate existing Town policies by reference where they already address a requirement and will identify the responsible finance and departmental roles. Following management review and approval, the addendum will be provided to employees who administer federal awards and retained with the Town’s financial policies. It will be updated when federal requirements or the Town’s federal grant activity materially change. Planned Implementation Date of Corrective Action: October 31, 2026 Person Responsible for Corrective Action: Assistant Town Administrator/Finance Director, with oversight by the Town Administrator

View Audit 410210

Finding 1228562 (2025-001)

Material Weakness 2025

Corewell Health & Affiliates

MI

Subrecipient Monitoring Reporting § 200.303

Finding 2025-001 Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing: 93.926 Healthy Start Initiative (HSI) Pass-Through Grantor: Not applicable Award Number: H4903591 Award ...

Finding 2025-001 Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing: 93.926 Healthy Start Initiative (HSI) Pass-Through Grantor: Not applicable Award Number: H4903591 Award Period: 5/1/2025-3/31/2026 Summary of Finding: Four instances where the required Federal Funding Accountability and Transparency Act (FFATA) reports were not submitted in SAM.gov timely in FY 2025. In addition, we noted for all six FFATA reports that were submitted in SAM.gov, there was no evidence of review and approval of the reports prior to submission. Under the HSI program, there were five subrecipients that had a total of six subawards (one new agreement and five amendments) in FY 2025. Total subrecipient’s costs are $750,822 in FY 2025. The total federal expenditures for the HSI program for FY 2025 were $1,052,118. Corrective Action Plan: Management has implemented a comprehensive corrective action plan to address the FFATA reporting deficiencies identified in the prior audit. Effective September 1, 2025, Corewell Health established a formal written FFATA reporting procedure that includes detailed requirements for identifying and reporting amended subawards throughout the award lifecycle. The procedure also requires documented supervisory review and approval of all FFATA submissions prior to filing to ensure completeness, accuracy, and compliance with federal reporting requirements. The procedure has been formally communicated to and implemented by the Office of Sponsored Programs and Research Finance teams. Ongoing training, monitoring, and periodic reviews of compliance with the procedure have been incorporated into operational processes to reinforce adherence to reporting requirements and to prevent recurrence. Although these corrective actions were implemented effective September 1, 2025, certain FFATA reporting deadlines applicable to the current audit period occurred before the implementation date. As a result, reports due prior to September 1, 2025 were not submitted within the required timeframe and did not include documented evidence of review before submission. Consequently, the finding was reported as a repeat finding in the current audit period. Management believes the corrective actions now in place adequately address the underlying control deficiencies and will support timely and compliant FFATA reporting going forward. Individuals Responsible for Corrective Action: Paula Schuiteman-Bishop, Vice President, Research Administration, Joe Fugitt, Senior Director, Research Administration, Development and Billing Integrity, Jodi Bohnhorst, Director, Research Development, Brandy Jurdzy, Manager, Research Sponsored Programs Timing of corrective action: September 1, 2025 and going forward.

View Audit 410192

Finding 1228553 (2025-002)

Material Weakness 2025

Housing Authority of the County of Lawrence

PA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.430

Program: Public Housing Operating Fund AL Number: 14.850 Finding Number: 2025-002 Audit Finding (Copied & Pasted Directly from Auditor’s Report): Condition: During the audit we observed documentation showing employees recording a full 8 hour work day on time sheets while leaving work early. Manageme...

Program: Public Housing Operating Fund AL Number: 14.850 Finding Number: 2025-002 Audit Finding (Copied & Pasted Directly from Auditor’s Report): Condition: During the audit we observed documentation showing employees recording a full 8 hour work day on time sheets while leaving work early. Management was instructed to cease tracking and compensate employees for full time anyway. Context: Employee(s) doing the following activities and still getting compensated for a full 8 hour work day; Employee(s) leaving their assigned worksite prior to the end of work day, employee(s) not calling off or leaving early for appointments without correctly calling off nor submitting the proper leave slips, employee(s) arriving late and leaving early daily. Cause: Management override and lack of monitoring/enforcement Criteria: According to 2 CFR 200.430 Compensation - personal services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed Corrective Action to Be Taken: Reinstatement of accurate timekeeping with outlined policy and procedures including a discipline action plan for inaccurate payroll and leave slips submission. Strengthened controls and training; Support of management without overrides. Contact Responsible for Corrective Action: Gene Digennaro, Interim Executive Director PO Box 988 481 Neshannock Avenue New Castle, PA 16103 724-656-5100 ext. 204 gdigennaro@lawrencecountyha.com Tara Sheffler, Comptroller PO Box 988 481 Neshannock Avenue New Castle, PA 16103 724-656-5100 ext. 210 tsheffler@lawrencecountyha.com

View Audit 410183

Finding 1228474 (2025-002)

Material Weakness 2025

Town of Paradise

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.309

Condition: The Town incurred and charged expenditures totaling $30,826 to a FEMA Public Assistance project after the approved period of performance ended on October 31, 2024. The Town submitted a formal request to extend the period of performance on September 8, 2025. As of March 19, 2026, FEMA had ...

Condition: The Town incurred and charged expenditures totaling $30,826 to a FEMA Public Assistance project after the approved period of performance ended on October 31, 2024. The Town submitted a formal request to extend the period of performance on September 8, 2025. As of March 19, 2026, FEMA had communicated that the extension request has been denied. However, FEMA reimbursed the Town for the expenditures incurred after October 31, 2024. As of the date of this audit report, FEMA has not indicated whether the reimbursement will ultimately be retained or subject to recovery. Corrective Action Plan Corrective Action Planned: The Town will implement a grant expenditure review checklist requiring pre-approval for any costs beyond the approved period; train all grant staff on compliance requirements; update internal controls. The Town will also document all correspondence whether that be by phone, email or written correspondence with FEMA when it comes to deadline extensions. The Town’s FEMA-funded recovery projects are complex, multi-year projects associated with rebuilding the community. Many projects have extended beyond their original completion dates due to factors including the pandemic, supply-chain and world trade impacts, weather, labor availability, construction timelines, and contract procurement requirements. In addition, frequent turnover among FEMA personnel assigned to the Town’s recovery projects has at times resulted in changes in points of contact, delays in responses, and extended processing times for approvals, determinations, and extension requests. These circumstances have contributed to the length and complexity of administering projects that already require significant coordination over multiple years. The Town has continued to work closely with FEMA throughout this process and has received approvals for extensions on recovery projects. In this instance, the expenditures identified in the finding occurred after the original October 31, 2024 period and were ultimately reimbursed by FEMA. Name(s) of Contact Person(s) Responsible for Corrective Action: Aimee Beleu, Finance Director Anticipated Completion Date: The corrective action will be implemented to take effect for the audit of the FY 2025-26 financial statements.

View Audit 410131

Finding 1228466 (2025-002)

Material Weakness 2025

OLYMPIC COMMUNITY OF HEALTH

WA

Subrecipient Monitoring § 200.332

Corrective action planned: All required funding source information will be included in partner contracts moving forward. Corrective action plan is 2 fold: 1. OCH will email all 2026 subawardees the required funding source information and save this documentation within the appropriate contract folder...

Corrective action planned: All required funding source information will be included in partner contracts moving forward. Corrective action plan is 2 fold: 1. OCH will email all 2026 subawardees the required funding source information and save this documentation within the appropriate contract folder. 2. OCH will update it’s contract templates to include funding source information and all future contracts will include this within the contract. Anticipated completion date: By August 31, OCH will communicate funding source information with current 2026 subawardees. By September 1, OCH will update contract templates to include funding source information and all future contracts will have this information included in the contract. Contact person responsible for corrective action: Miranda Burger

View Audit 410125

Finding 1228463 (2025-001)

Material Weakness 2025

New St Paul C.o.g.i.c Head Start Agency, Inc.

MI

Reporting Subrecipient Monitoring Significant Deficiency

Effective immediately, New St. Paul Head Start Agency, Inc. will use the agency’s internal calendar system to provide the Fiscal Director with advance notification of all SF-425 report due dates.

View Audit 410117

Corrective Action Plans

Filters