Corrective Action Plans

Finding 1179606 (2025-002)

Material Weakness 2025

MN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332

The Organization acknowledges this was a unique situation and it is unlikely to recur. As a precaution, we will review training with staff and conduct periodic reviews of the SEFA related funds. We will also continue to bring unique situations to the attention of the auditors to maintain our strong ...

The Organization acknowledges this was a unique situation and it is unlikely to recur. As a precaution, we will review training with staff and conduct periodic reviews of the SEFA related funds. We will also continue to bring unique situations to the attention of the auditors to maintain our strong compliance history. Anticipated completion date: December 31, 2025.

View Audit 392011

Finding 1179575 (2025-008)

Material Weakness 2025

Second Judicial District Court

NM

Subrecipient Monitoring § 200.332

Finding #: 2025-008 (Previously 2024-005) Subrecipient Monitoring (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Dep...

Finding #: 2025-008 (Previously 2024-005) Subrecipient Monitoring (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has implemented new policies and procedures to ensure subrecipient activity controls and processes are performed for all subawards. The Division Heads will monitor their program staff and grant administrators to ensure that they are monitoring grantee activities of subrecipients to ensure that subaward is used for authorized purposes, in compliance with Federal statues, regulations and terms and conditions of the subaward. This action plan will comply with 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements and Cost Principles for Federal Award. Who will act (name and title): Federal Grants Director, Chief Procurement Officer, Contract Managers, Division Finance Directors, and Grant Administrators. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.

View Audit 391960

Finding 1179573 (2025-007)

Material Weakness 2025

Second Judicial District Court

NM

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring

Finding #: 2025-007 (Previously 2024-004) Reporting (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has im...

Finding #: 2025-007 (Previously 2024-004) Reporting (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has implemented new policies and procedures to ensure reporting activities are performed for all federal awards. The Program will meet with the Federal Funding Accountability and Transparency Act (FFATA) requirements and reporting subaward activities in SAM.gov no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Grants Management Bureau (GMB) will be oversight in making sure that these requirements are being met and will be verifying the information in SAM.gov. This action plan will comply with 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements and Cost Principles for Federal Award. Who will act (name and title): Federal Grants Director, Division Finance Directors, and Grant Administrators. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.

View Audit 391960

Finding 1179549 (2025-002)

Material Weakness 2025

International Rescue Committee, Inc.

NY

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment § 200.303

2025-002 Reporting - Federal Funding Accountability and Transparency Act Federal Agencies: U.S. Department of State/Bureau of Population and Refugees and Migration, and U.S. Agency for International Development Program Titles and ALN Numbers: 1. ALN #19.519: Overseas Refugee Assistance Programs for ...

2025-002 Reporting - Federal Funding Accountability and Transparency Act Federal Agencies: U.S. Department of State/Bureau of Population and Refugees and Migration, and U.S. Agency for International Development Program Titles and ALN Numbers: 1. ALN #19.519: Overseas Refugee Assistance Programs for Middle East and North Africa 2. ALN #19.523: Overseas Refugee Assistance Program for South Asia. 3. ALN #98.001: United States Foreign Assistance for Programs Overseas Federal Grant Numbers: 1. SPRMCO24CA0321 - Provision of lifesaving protection & health response for Syrian refugees and vulnerable Lebanese 2. SPRMCO24CA0239- Comprehensive, Integrated Multi-Sector Response for Rohingya Refugees and Host Communities in Cox’s Bazar (Y2) 3. 72052224CA00004 - Improved (Re)integration Services Activity. 4. 720BHA22GR00218- Lifesaving Integrated Humanitarian Services in Underserved Areas of Sudan Contact Person: Rick Estridge, Controller, rick.estridge@rescue.org, (443)890-0915 Corrective Action: The following corrective action will be taken to ensure the documentation for timely FFATA reporting in SAM.Gov is clearly evidenced: a. All staff responsible for entering FFATA details in Sam.Gov will be required to obtain a screenshot when the report is submitted to Sam.Gov showing the date of submission. Anticipated Completion Date: September 30, 2026

View Audit 391920

Finding 1179440 (2025-005)

Material Weakness 2025

Municipality of Naranjito

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.302 § 200.328 § 200.329

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Meyleen Hernández, Finance Director Phone: (787) 869 – 2200 Finding Reference Number: 2025-005 Federal Award: Disaster Grants – Public Assistance (Presidentially Declared Disaster) (ALN 97.036) Compliance Requirement: Reporting (L) Type of Finding: Significant Deficiency in Internal Controls (SD), Instance of Noncompliance (NC) Description of Finding: In our Reporting Test, we evaluated the Quarterly Progress Reports of a total of eleven (11) projects for two quarters of fiscal year 2024-2025. During our audit procedures, we noted that the reports did not agree with the accounting and project records. Auditor’s Recommendations: We recommend that Program Administrators reconcile the differences between the quarterly report and the accounting records before the submission of the next submission to the pass-through entity. Corrective Action: We understand that only two reports did not agree with the accounting records. We have consultants that are responsible for the preparation of these reports. Instructions were given to the consultants in order to correct the reports that do not agree with the accounting records. There was a misunderstanding with the reports, in which the pass-through entity instructed that purchase orders and expenditures incurred should be reported. As subsequently clarified, only the expenditures incurred should be reported as expended. Name of Contact Person: Meyleen Hernández Rivera, Finance Director Projected Completion Date: June 30, 2026

View Audit 391846

Finding 1179438 (2025-006)

Material Weakness 2025

Municipality of Naranjito

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Meyleen Hernández, Finance Director Phone: (787) 869 – 2200 Finding Reference Number: 2025-006 Federal Award: Child Care and Development Block Grant (ALN 93.575) Compliance Requirement: Earmarking (G) Type of Finding: Significant Deficiency in Internal Controls (SD), Instance of Noncompliance (NC) Description of Finding: In our Earmarking Test, we found that the Municipality did not spend the required percentages according to the cost limitations and minimum required amounts of the approved budget for the categories of administration, quality services and quality services for children and infants. Auditor’s Recommendations: Management should take the necessary steps to ensure that the Program complies with the quality earmarking requirements. Corrective Action: The Municipality has appointed as the official responsible the Finance Director for monitoring and reviewing compliance. Internal control procedures have been established to properly document and monitor the expenditure incurred and prospective obligations, and if the required amount or percentage cannot be spent, a waiver will be requested. Name of Contact Person: Meyleen Hernández Rivera, Finance Director Projected Completion Date: June 30, 2026

View Audit 391846

Finding 1179437 (2025-003)

Material Weakness 2025

Municipality of Naranjito

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Meyleen Hernández, Finance Director Phone: (787) 869 – 2200 Finding Reference Number: 2025-003 Federal Award: Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027) Compliance Requirement: Reporting (L) Type of Finding: Significant Deficiency (SD), Instance of Noncompliance (NC) Description of Finding: In our Reporting Test, we evaluated the Project and Expenditure Report submitted to the U.S. Department of Treasury during fiscal year 2024-2025. During our audit procedures, we identified differences between the amounts reported as current period expenditures, and the amounts recognized in the accounting system. Additionally, during the fiscal year the Municipality received new funds called Service of Excellence to Citizens also related to the Coronavirus State and Local Fiscal Recovery Funds Program. This allocation was granted through the Puerto Rico Fiscal Agency and Financial Advisory Authority. In our Reporting Test, we evaluated six (6) reports and could not validate their submission. Auditor’s Recommendations: We recommend training for the authorized personnel who administer the program, to better understand the reporting requirements and prepare timely reports. The Municipality should establish a monitoring system to ensure compliance with requirements established by the passthrough agency such as: submitting the reports during the required time frame and where the fund expenses will be reported as incurred. This will ensure better control of the program. Corrective Action: The authorized personnel understand the reporting requirements. We are in the process of training additional personnel to have more resources to comply with all reporting requirements. The Finance Department is working with external consultants to address this situation, and be able to comply with all reports as required. Name of Contact Person: Meyleen Hernández Rivera, Finance Director Projected Completion Date: June 30, 2026

View Audit 391846

Finding 1179435 (2025-004)

Material Weakness 2025

Municipality of Naranjito

PR

Subrecipient Monitoring § 200.332

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Meyleen Hernández, Finance Director Phone: (787) 869 – 2200 Finding Reference Number: 2025-004 Federal Award: Community Development Block Grant/State’s Program and Non-Entitlement Grants in Hawaii (Assistance Listing No. 14.228) Compliance Requirement: Reporting (L) Type of Finding: Significant Deficiency (SD), Instance of Noncompliance (NC) Description of Finding: In our reporting test, we evaluate four (4) quarterly reports and two (2) of them were not submitted and one (1) was submitted late. Additionally, two (2) quarterly reports that were submitted do not agree with the accounting records. Auditor’s Recommendations: We recommend that the Municipality maintain constant monitoring to improve program controls. The reports must be presented as established in the agreement and guidelines of the Department of Housing. This will ensure compliance with the reporting requirements under the Community Development Block Grants/State’s Program and Non-entitlement Grant in Hawaii agreement. Corrective Action: The Municipality appointed a person to work on all the required reports and instructed them on the deadlines that apply. We were able to submit all past reports on January 2025. And subsequently we are complying with the reporting requirements. In addition, we established the following internal controls: 1. An accountant was hired to assume direct responsibility for the preparation, review, and filing of the CDBG Program's financial and programmatic reports. 2. Technical guidance was requested from and received from the Department of Housing to ensure the proper preparation and compliance with applicable reporting requirements. 3. All overdue quarterly reports and corresponding reports through December 2025 were filed, including the reconciliation of requisitioned versus paid balances. 4. An internal compliance schedule, with deadlines and administrative oversight, was established to ensure timely filing in future periods. Name of Contact Person: Pedro Santiago, Federal Programs Director Completion Date: December 31, 2025

View Audit 391846

Finding 1179424 (2025-001)

Material Weakness 2025

Franklin & Marshall College

PA

Student Financial Aid Subrecipient Monitoring Eligibility

The College will ensure the accuracy of reports sent to NSLDS by making changes to their staffing structure and roles surrounding student leave of absences and withdrawals. The College hired a single administrator who assists students through the process of requesting a leave of absence or a withdra...

The College will ensure the accuracy of reports sent to NSLDS by making changes to their staffing structure and roles surrounding student leave of absences and withdrawals. The College hired a single administrator who assists students through the process of requesting a leave of absence or a withdrawal and processes all leaves, making the system more efficient. The Office of Financial Aid will continue to process Return to Title IV calculations immediately when notified about a Title IV recipient’s leave of absence or withdrawal.

View Audit 391825

Finding 1179423 (2025-003)

Material Weakness 2025

Bering Sea Fishermen's Association

AK

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.309

Name of Contact Person: Karen Gillis Corrective Action Plan: This finding remains an unusual situation for BSFA. BSFA has not previously been in a situation where BSFA funded a contractor in the absence of the federal government’s inability to enter into a contractual agreement (due to the Trump Adm...

Name of Contact Person: Karen Gillis Corrective Action Plan: This finding remains an unusual situation for BSFA. BSFA has not previously been in a situation where BSFA funded a contractor in the absence of the federal government’s inability to enter into a contractual agreement (due to the Trump Administrations strict limitations on entering into contractual agreements). The inability to demonstrate that costs were incurred lies with the contractor wherein we were unable to obtain from them their spending down the funds provided as originally agreed upon. We do not anticipate another instance such as this though we will implement stronger controls over contract payments in the future so expenditures are supported by documentation showing costs were incurred within the approved period of performance. Proposed Completion Date: February 28, 2026

View Audit 391824

Finding 1179422 (2025-002)

Material Weakness 2025

Bering Sea Fishermen's Association

AK

Subrecipient Monitoring § 200.332 § 200.501

Name of Contact Person: Karen Gillis Corrective Action Plan: As mentioned in the corrective action plan for finding 2025-001, we have instructed our attorney’s office to develop language for the new Subaward Agreement outlining a new process for verifying single audit requirements and how we will fo...

Name of Contact Person: Karen Gillis Corrective Action Plan: As mentioned in the corrective action plan for finding 2025-001, we have instructed our attorney’s office to develop language for the new Subaward Agreement outlining a new process for verifying single audit requirements and how we will follow up on any findings identified in audits associated with our subrecipients. Our process will identify the level of risk as well as a criterion for evaluating risk, a timeline for our request and review of audits and a correspondence schedule to include monitoring a subrecipient’s adherence to corrective action plans. In the end, BSFA will have a policy and process to annually assess subrecipient federal expenditures to determine single audit requirements, obtain and review subrecipient audit reports, including follow-up on any findings, document management decision and track corrective action until resolution. Proposed Completion Date: June 30, 2026

View Audit 391824

Finding 1179421 (2025-001)

Material Weakness 2025

Bering Sea Fishermen's Association

AK

Subrecipient Monitoring § 200.332

Name of Contact Person: Karen Gillis Corrective Action Plan: We have submitted our Subaward Agreement Template to our attorney’s office for review of compliance in all segments of the Agreement Template. Once we receive the new version we will work with all Subaward partners to update the agreements...

Name of Contact Person: Karen Gillis Corrective Action Plan: We have submitted our Subaward Agreement Template to our attorney’s office for review of compliance in all segments of the Agreement Template. Once we receive the new version we will work with all Subaward partners to update the agreements for the current term of their awards. We will also use the new version for all awards hereafter. Proposed Completion Date: June 30, 2026

View Audit 391824

Finding 1179382 (2025-001)

Material Weakness 2025

Northwest Allen County Schools

IN

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

FINDING 2025-001 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Leeanne Koeneman Contact Phone Number and Email Address: Leeanne.Koeneman@nacs.k12.in.us; 260-637-8768 Views of Responsible Officials: We concur with...

FINDING 2025-001 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Leeanne Koeneman Contact Phone Number and Email Address: Leeanne.Koeneman@nacs.k12.in.us; 260-637-8768 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will design and implement a proper system of internal controls 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 any contracts or subawards. This process will include obtaining vendor certifications and/or verification through SAM.gov, with two independent individuals reviewing and confirming the completeness and accuracy of the documentation. Certification will be initialed and retained in the procurement file. Anticipated Completion Date: January 26, 2026 INDIANA STATE

View Audit 391748

Finding 1179373 (2025-005)

Material Weakness 2025

Salem Community School Corporation

IN

Subrecipient Monitoring Cash Management Material Weakness § 200.303

FINDING 2025-005 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding ...

FINDING 2025-005 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls for reimbursement requests will include necessary documentation of expenditures from the accounting program attached to the reimbursement form for all grants. Each reimbursement request will be checked and approved by two school employees. The treasurer will keep the packet until funds are received and receipted and then the packet, with the receipt, will be filed in two places; the respective grant folder and in the monthly receipt folder. Anticipated Completion Date: 2/16/2026

View Audit 391728

Finding 1179370 (2025-004)

Material Weakness 2025

Salem Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Special Tests & Provisions § 200.303 § 200.334

FINDING 2025-004 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: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@s...

FINDING 2025-004 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: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: When removing students from the graduation cohort, files will be kept in two places. One will be a file of all transfers/removals from the cohort. That same information will be filed in each students’ file. These files will be kept at the high school. An internal control will be developed that will ensure that the proper documentation is retained. Anticipated Completion Date: 2/16/2026

View Audit 391728

Finding 1179368 (2025-003)

Material Weakness 2025

Salem Community School Corporation

IN

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

FINDING 2025-003 Finding Subject: Title I Grants to Local Educational Agencies – Eligibility Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the f...

FINDING 2025-003 Finding Subject: Title I Grants to Local Educational Agencies – Eligibility Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Due to continued turnover in the Title I administrator position, application details have not been mastered. The treasurer and current Title I administrator are continuing to learn the process through guidance from our DOE Title I specialist and what we have learned from this audit. We will continue to work together on applying for future Title I grants and for the necessary implementation of the current Title I grant. Internal control over the processes will be developed and implemented, and will be notated with a “reviewed by” signature and date. Anticipated Completion Date: 2/16/2026

View Audit 391728

Finding 1179356 (2025-001)

Material Weakness 2025

Beacon College Prep, Inc.

FL

Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. As of the date of the audit report, the math coach has renewed and obtained an active State of Florida teaching certification. Management has implemented procedures to monitor certification expiration ...

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. As of the date of the audit report, the math coach has renewed and obtained an active State of Florida teaching certification. Management has implemented procedures to monitor certification expiration dates and verify certification status prior to charging payroll costs to Title I and other federally funded programs.

View Audit 391716

Finding 1179247 (2025-001)

Material Weakness 2025

School Town of Speedway

IN

Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.77 § 200.78

FINDING 2025-001 Finding Subject: Title I Grants to Local Educational Agencies-Eligibility Contact Person Responsible for Corrective Action: Lance Schnaus, Assistant Superintendent Contact Phone Number and Email Address: 317-244-0236 lschnaus@speedwayschools.net Views of Responsible Officials: We co...

FINDING 2025-001 Finding Subject: Title I Grants to Local Educational Agencies-Eligibility Contact Person Responsible for Corrective Action: Lance Schnaus, Assistant Superintendent Contact Phone Number and Email Address: 317-244-0236 lschnaus@speedwayschools.net Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Management of the School Corporation will establish a proper system of internal controls and develop policies and procedures to ensure documentation is retained to support information in the Title I application. Anticipated Completion Date: Completion upon the next Title I application process. Approximately July 31, 2026

View Audit 391619

Finding 1179228 (2025-002)

Material Weakness 2025

Metropolitan School District of Washington Township

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions § 200.303 § 200.334

FINDING 2025-002 Finding Subject: Title I - Annual Report Card Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-205-3332 x 77218 pritenour@msdwt.k12.in.us Views of Responsible Officials: We disagree with the finding. Explanation and Reaso...

FINDING 2025-002 Finding Subject: Title I - Annual Report Card Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-205-3332 x 77218 pritenour@msdwt.k12.in.us Views of Responsible Officials: We disagree with the finding. Explanation and Reasons for Disagreement: In a sample of 15 students, only 3 did not have the requested supporting documentation for removal from the Cohort. As discussed with the auditors, registrars are required to remove students who are no longer in attendance at our schools within two weeks. Students without 50% attendance cannot be included in ME counts and therefore may not remain in the Cohort. Registrars make multiple attempts to obtain the reason documentation from parents when students are no longer in attendance. However, the district does not have the authority to compel parents to provide the requested documentation. INDIANA STATE

View Audit 391611

Finding 1179226 (2025-001)

Material Weakness 2025

Metropolitan School District of Washington Township

IN

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

FINDING 2025-001 Finding Subject: Child Nutrition Cluster – Procurement Suspension & Debarment Contact Person Responsible for Corrective Action: Annette Guenther Contact Phone Number and Email Address: 317-205-3332 x 77209 aguenther@msdwt.k12.in.us Views of Responsible Officials: We concur with the ...

FINDING 2025-001 Finding Subject: Child Nutrition Cluster – Procurement Suspension & Debarment Contact Person Responsible for Corrective Action: Annette Guenther Contact Phone Number and Email Address: 317-205-3332 x 77209 aguenther@msdwt.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Child Nutrition will ensure that all procurement procedures are followed for both the simplified acquisition method and the small purchase method. Documentation will be retained to verify that required procedures were followed. Anticipated Completion Date: September 30, 2026

View Audit 391611

Finding 1179220 (2025-007)

Material Weakness 2025

Housing Authority of the City of Lexington, Nebraska

NE

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

Finding 2025-007: Reporting Material Weakness/Noncompliance Special Tests and Provisions Management agrees with this finding. The required owner certified annual financial report for the Section 202 Capital Advance Program was not submitted to HUD within 90 days of fiscal year end because year end f...

Finding 2025-007: Reporting Material Weakness/Noncompliance Special Tests and Provisions Management agrees with this finding. The required owner certified annual financial report for the Section 202 Capital Advance Program was not submitted to HUD within 90 days of fiscal year end because year end financial records were not completed in time. To prevent this from happening again, management will establish a simple year end reporting calendar, assign responsibility to a designated staff member to track HUD deadlines, and work more closely with the fee accountant to ensure financial information is completed earlier and ready for timely submission. These procedures will be in place for the next fiscal year end reporting cycle.

View Audit 391607

Finding 1179216 (2025-001)

Material Weakness 2025

Local Area of the Workforce Development in the Northeast

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Period of Performance

VIEWS OF RESPONSIBLE OFFICIALS As part of our outreach initiatives, we have partnered with other agencies and organizations while creating events that maximize our resources. On February 12, 2026, the Local Area held a regional youth-centered fair that took place at the Tomás Dones Coliseaum, impact...

VIEWS OF RESPONSIBLE OFFICIALS As part of our outreach initiatives, we have partnered with other agencies and organizations while creating events that maximize our resources. On February 12, 2026, the Local Area held a regional youth-centered fair that took place at the Tomás Dones Coliseaum, impacting over 600 individuals, both in school and out of school. Our Local Board, as part of their efforts, also approved the implementation of smaller educational fairs brought to every town focused on their in school and out school individuals and their specific needs and challenges. IMPLEMENTATION DATE June 2027 RESPONSIBLE PERSONS Executive Director Director of Programmatic Services Title I-B Director

View Audit 391604

Finding 1179106 (2025-002)

Material Weakness 2025

Second Judicial District Court

NM

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303 § 200.405 § 200.431

Recommendation: We recommend that the Department develop and implement a written policy for leave allocation consistent with federal regulations. Also, we recommend that the Department provides training to ensure employees understand and comply with the written policy. Explanation of disagreement wi...

Recommendation: We recommend that the Department develop and implement a written policy for leave allocation consistent with federal regulations. Also, we recommend that the Department provides training to ensure employees understand and comply with the written policy. Explanation of disagreement with audit finding: The Department recognizes the audit finding and its responsibility to comply with 2 CFR §200.405(d). Action taken in response to finding: Corrective action was taken. The Department revised the procedures and will no longer charge any type of leave activity to a grant, effective July 1, 2025, and for the foreseeable future. An email was sent out by the CFO on June 26, 2025 advising all Department employees about this change. The Federal Aid Cost Tracking System (FACTS) has also been changed to block access to all grants for any leave time reporting code entries. If a system is developed in the future to enable the allocation of leave consistent will the federal regulations, training will be provided for all employees. Name(s) of the contact person(s) responsible for corrective action: Paul Varela, CFO Planned completion date for corrective action plan: July 31, 2026

View Audit 391520

Finding 1179104 (2025-001)

Material Weakness 2025

Hoosick Falls Central School District

NY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

February 26, 2026 Federal Awards Finding 2025-001: Child Nutrition Cluster (CFDA 10.553, 10.555) Compliance Requirement - Procurement Condition – The School District made purchases charged to the Child Nutrition Program in excess of $20,000 without obtaining competitive bids as required by the Schoo...

February 26, 2026 Federal Awards Finding 2025-001: Child Nutrition Cluster (CFDA 10.553, 10.555) Compliance Requirement - Procurement Condition – The School District made purchases charged to the Child Nutrition Program in excess of $20,000 without obtaining competitive bids as required by the School District’s procurement policy. Corrective Action Plan – The school lunch manager will monitor expenses for the Child Nutrition Program to ensure no purchases will be made in excess of $20,000 that have not been competitively bid for the 2025-2026 school year. For the 2026-2027 school year, the school lunch manager will competitively bid the products for all vendors that may exceed $20,000 for the school year. Responsible School District Official – Emily M. Sanders, School Business Administrator Completion Date – July 1, 2026

View Audit 391513

Finding 1179067 (2025-002)

Material Weakness 2025

Paoli Community School Corporation

IN

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

FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Suspension and Debarment Contact Person Responsible for Corrective Action: Lisa Muth, Centralized School Lunch Treasurer and Courtney Brown, Corporation Treasurer Contact Phone Number and Email Address: 812-723-4717 and muthl@paoli.k12.in.u...

FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Suspension and Debarment Contact Person Responsible for Corrective Action: Lisa Muth, Centralized School Lunch Treasurer and Courtney Brown, Corporation Treasurer Contact Phone Number and Email Address: 812-723-4717 and muthl@paoli.k12.in.us or brownc@paoli.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Centralized School Lunch Treasurer will ensure that all vendors are not presently suspended or debarred or otherwise excluded from or ineligible for participation in the Child Nutrition Program. The Corporation Treasurer will ensure that all documentation required for vendors is on file. Anticipated Completion Date: February 2026 INDIANA

View Audit 391501

Corrective Action Plans

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