Corrective Action Plans

Finding 1179047 (2025-004)

Material Weakness 2025

ME

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Identifying Number: 2025-004 Finding: The Academy did not report student enrollment changes within the timeframe outlined by the Department of Education. Name of Contact Person: Alice Herrick, Director of Fiscal Operations; Ryan French, Director of Financial Aid Corrective Actions Taken or Planned: ...

Identifying Number: 2025-004 Finding: The Academy did not report student enrollment changes within the timeframe outlined by the Department of Education. Name of Contact Person: Alice Herrick, Director of Fiscal Operations; Ryan French, Director of Financial Aid Corrective Actions Taken or Planned: Root Causes Analysis: Upon internal review, several key factors contributing to this deficiency were identified: a. Clearinghouse Processing Gaps: Enrollment reporting at the Academy is managed through the National Student Clearinghouse (NSC), which transmits enrollment updates to the National Student Loan Data System (NSLDS). A review of discrepancies highlighted cases where: o Student withdrawals were not consistently updated within the mandated timeframe. b. Quality Control Mechanism: o There is currently no established process to cross-check NSC submission data with NSLDS and Student Information System (SIS) records to confirm that all changes were processed correctly. Corrective Measures: To address this deficiency, the Academy will implement the following corrective actions: a. Enhanced Collaboration & Process Review (Owner: FA/IT/Registrar, Deadline: April 30, 2025): o The Financial Aid Office will collaborate with the Registrar’s Office and IT to conduct a thorough review of the NSC reporting process. o IT will analyze report generation to determine if student records that should be included in NSC updates are being omitted due to system logic or timing of data extraction. b. Quality Control Implementation (Owner: FA/IT, Deadline: May 15, 2025): o A monthly QC report will be developed to identify students with the NSLDS status “Z – No Record Found” and verify that their enrollment data has been appropriately updated in NSLDS. o A secondary review of withdrawals, LOAs, and “no-shows” will be completed to confirm their enrollment status changes were transmitted correctly to NSLDS. c. Manual NSLDS Updates for Withdrawals (Owner: FA, Deadline: Immediate): o As a temporary solution, the Financial Aid Office will manually update student enrollment statuses in NSLDS following an R2T4 calculation. o This manual review will act as a safeguard to catch the majority of unreported status changes while a more automated verification process is developed. Future Process Improvements & Next Steps a. Automated Data Integrity Checks (Owner: IT, Deadline: June 30, 2025): o IT will determine whether a custom “NSLDS Status” flag can be implemented in the Academy’s SIS to help identify students whose records do not agree with NSLDS or the NSC report. b. Ongoing Compliance Monitoring (Owner: FA/IT/Registrar, Deadline: July 30, 2025): o Academy staff from the Registrar’s Office, Financial Aid, and IT will meet to discuss and document NSC reporting best practices – Internal Procedures, Operational Workflow, Compliance and QC Measures. o A bi-annual audit of enrollment reporting timeliness will be conducted to ensure continued compliance. Conclusion: Maine Maritime Academy is committed to ensuring compliance with U.S. Department of Education regulations and providing accurate and appropriate financial aid awards to students. The corrective actions outlined in this plan address the deficiencies identified in the Uniform Guidance audit and aim to prevent similar issues in the future. The corrective action above for student enrollment was underway during the fiscal year 2025 period under audit. We appreciate the audit findings and remain dedicated to continuous improvement in our financial aid procedures.

View Audit 391490

Finding 1179033 (2025-002)

Material Weakness 2025

Wayne Trace Local School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

The District will implement procedures to ensure that Davis-Bacon language is included for future projects with contractors or subcontractors to work on projects in excess of $2,000 financed by federal assistance funds.

View Audit 391466

Finding 1177958 (2025-002)

Material Weakness 2025

Anne Arundel County Board of Education

MD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

2025-002 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: None Pass-Through Agency: Maryland State Department of Education Pass-Through Number: None Award Perio...

2025-002 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: None Pass-Through Agency: Maryland State Department of Education Pass-Through Number: None Award Period: 7/1/2024 – 6/30/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: CLA recommends that the Board review its policies and procedures to ensure they include the three options for determining suspension and debarment status listed in 2 CFR 180.300 and that controls are sufficient to ensure that the suspension and debarment status is verified for all vendors prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The recommendation was included in the FY2024 Single Audit Corrective Action Plan and the following course of action was described therein; The Purchasing Office had processes in place to ensure debarment status was checked before contract award. Both the contract checklist and the Qualifications Affidavit in the solicitation template contained debarment status language to ensure the necessary checks took place. Despite these processes, a contract for curriculum materials was not checked for debarment status before contract award. The cause of that oversight seems to be the different procurement processes used in instructional materials procurements. The contract was not competitively awarded, so they did not require a qualifications affidavit, which would have ensured the debarment status was checked. In this instance, a checklist was not included in the contract file as required, which would have also triggered a debarment check. In response, the Purchasing Office is adding a third layer of oversight - requiring that a revised contract affidavit is completed for every contract award. Language was added to the current contract affidavit that contains an affirmation by the contractor that they are not suspended or debarred by any government entity – local, state, and federal. To summarize, the Purchasing Office will engage one of the three processes listed below to ensure timely debarment checks are conducted on every contract, regardless of funding source. 1) Contract Checklist 2) Qualifications Affidavit 3) Contract Affidavit Contracts chosen in this FY25 sample all predate the implementation of the FY24 corrective action plan as they spanned multiple years. Debarment checks were performed for some of the contracts sampled, but the date of the printout was not legible for the audit team to review. The purchasing team will ensure that dates are legible. AACPS will continue with the process described above to ensure timely debarment checks are conducted. Name(s) of the contact person(s) responsible for corrective action: Mary Jo Childs, Director of Purchasing Planned completion date for corrective action plan: For immediate implementation and ongoing.

View Audit 391387

Finding 1177945 (2025-003)

Material Weakness 2025

Community Action Partnership of Cambria County

PA

Allowable Costs / Cost Principles Subrecipient Monitoring

Material Weakness: See Finding 2025-002

View Audit 391350

Finding 1177929 (2025-002)

Material Weakness 2025

Washington Metropolitan Area Transit Authority

VA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

1. Finance Administration will revise P/I 9.6 to incorporate program office requirement to: - Complete SAM.gov training requirement. - Conduct a mandatory verification step requiring Confirmation in SAM.gov that all vendors and purchases are free of debarment or suspension prior to initiating any ag...

1. Finance Administration will revise P/I 9.6 to incorporate program office requirement to: - Complete SAM.gov training requirement. - Conduct a mandatory verification step requiring Confirmation in SAM.gov that all vendors and purchases are free of debarment or suspension prior to initiating any agreement - Perform quality assurance including review of contracts to verify entities are not debarred or suspended 2. Finance Administration will distribute the updated P/I to all Metro employees to ensure organization wide awareness and adherence. 3. Finance Administration will identify a tutorial video to serve as a required training.

View Audit 391314

Finding 1177913 (2025-094)

Material Weakness 2025

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency § 200.303

Responsible Person(s): Chaye Neal-Jones, Director of Office of Enterprise Management Services; Eric Billings, Director of Grants Management Corrective Action Planned: Staff is working with DBHDS IT to ensure that ticketing workflow includes managerial approval. Additionally, system administrators ar...

Responsible Person(s): Chaye Neal-Jones, Director of Office of Enterprise Management Services; Eric Billings, Director of Grants Management Corrective Action Planned: Staff is working with DBHDS IT to ensure that ticketing workflow includes managerial approval. Additionally, system administrators are removing individuals from the system when they receive HR notification of their separation from the agency via email and the system automatically disables inactive accounts after 60 days. DBHDS is still working to develop a process for periodically reviewing the appropriateness of system users access and the activity of system administrators within the system. Estimated Completion Date: 7/1/2026

View Audit 391258

Finding 1177912 (2025-026)

Material Weakness 2025

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Responsible Person(s): Eric Billings, Director of Grants Management; Chaye Neal-Jones, Director of Office of Enterprise Management Services Corrective Action Planned: DBHDS identified that CSB subaward information was not being captured within the system's reports. Responsible staff are now entering...

Responsible Person(s): Eric Billings, Director of Grants Management; Chaye Neal-Jones, Director of Office of Enterprise Management Services Corrective Action Planned: DBHDS identified that CSB subaward information was not being captured within the system's reports. Responsible staff are now entering the executed date for CSB subawards which is being picked up by the report. Documents with an inception date of July 1, 2025, within the system have been updated to reflect the correct executed date. DBHDS staff are still working with the vendor to ensure that the report is working correctly. Estimated Completion Date: 4/1/2026

View Audit 391258

Finding 1177903 (2025-053)

Material Weakness 2025

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Responsible Person(s): Barry Davis, Information Security Officer; Timothy Kelly, Innovation, Architecture and Governance Director; Steve McCauley, Assistant Director Information Security and Risk Management Corrective Action Planned: DSS Information Security and Risk Management team will ensure risk...

Responsible Person(s): Barry Davis, Information Security Officer; Timothy Kelly, Innovation, Architecture and Governance Director; Steve McCauley, Assistant Director Information Security and Risk Management Corrective Action Planned: DSS Information Security and Risk Management team will ensure risk and control assessments identify and evaluate IAM focused security controls. DSS will develop and define processes and practices to collect monitor and evaluate performance metrics to ensure IAM functions are following define agency service level agreements. DSS will identify different systems and classes for IAM functions. DSS will then create a process to ensure performance metrics are identified. DSS will then implement a procedure to monitor and evaluate the performance metrics. DSS has a documented separation and offboarding process published on its Fusion employee portal. This is a multi-step manual process. DSS is developing training for supervisors and managers to ensure that they know how to navigate through the process. In addition, DSS is developing manual and automated processes to ensure compliance with the process. Estimated Completion Date: 12/30/2026

View Audit 391258

Finding 1177900 (2025-050)

Material Weakness 2025

Commonwealth of Virginia

VA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Responsible Person(s): Barry Davis, Information Security Officer; John Vosper, Assistant Director Information Security and Risk management Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective act...

Responsible Person(s): Barry Davis, Information Security Officer; John Vosper, Assistant Director Information Security and Risk management Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 12/30/2028

View Audit 391258

Finding 1177897 (2025-043)

Material Weakness 2025

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

Responsible Person(s): Steve Hanoka, Information Security Officer Corrective Action Planned: DMAS has started confirming the geographic location for sensitive data monthly and the vulnerability scans every 90 days for the one provider Medicaid management services IT Service provider. DMAS is taking ...

Responsible Person(s): Steve Hanoka, Information Security Officer Corrective Action Planned: DMAS has started confirming the geographic location for sensitive data monthly and the vulnerability scans every 90 days for the one provider Medicaid management services IT Service provider. DMAS is taking steps to ensure that this is completed for all of the service providers that are not under cloud oversight. Estimated Completion Date: 6/30/2026

View Audit 391258

Finding 1177896 (2025-018)

Material Weakness 2025

Commonwealth of Virginia

VA

Subrecipient Monitoring § 200.332

Responsible Person(s): Kristy Cardwell, Program Analyst and Department of Benefit Programs Corrective Action Planned: Benefit Programs acknowledges the deficiencies identified in Findings 1–6 related to monitoring documentation, supervisory oversight, and quality assurance controls. While monitoring...

Responsible Person(s): Kristy Cardwell, Program Analyst and Department of Benefit Programs Corrective Action Planned: Benefit Programs acknowledges the deficiencies identified in Findings 1–6 related to monitoring documentation, supervisory oversight, and quality assurance controls. While monitoring activities were generally performed, documentation and verification controls were not consistently applied. The following corrective actions have been implemented or are in progress to strengthen compliance, oversight, and accountability. Finding 1 - Benefit Programs did not confirm that program consultants selected and documented sampling units appropriately. As a result, 3 out of 20 locality reviews (15%) lacked sufficient documentation of sampling units, and 1 out of 20 reviews (5%) did not include the required number of sampled cases. Response and Corrective Action: Benefit Programs have reinforced sampling requirements and documentation standards with all program consultants. A standardized sampling methodology guide and checklist have been implemented to ensure: -Proper selection of sample units in accordance with established policy; -Clear documentation of the sampling universe, methodology, documented circumstances where sample is less than expected in the final sample selection; and -Verification that the required number of cases is selected prior to initiating the review. Sub-Recipient Coordinator procedures have been strengthened to require documented confirmation of sampling adequacy before the monitoring review progresses to completion. Finding 2 - Benefit Programs did not confirm that program consultants uploaded all required monitoring records to the data repository. As a result, Benefit Programs could not provide complete documentation for 6 out of 20 locality reviews (30%). Response and Corrective Action: A standardized monitoring documentation checklist has been implemented to identify all required documents that must be uploaded to the designated data repository. Program consultants are now required to complete and certify the checklist at the conclusion of each review. Sub-Recipient Coordinator to confirm that all required documentation has been uploaded before the review is formally closed. Periodic quality assurance reviews will be conducted to ensure ongoing compliance. Finding 3 - Benefit Programs did not confirm that program consultants provided timely notification to localities for the monitoring review. As a result, Benefit Programs could not provide this documentation for 1 out of 20 locality reviews (5%). Response and Corrective Action: A standardized notification template and tracking log have been implemented to ensure consistent and timely communication with localities. Program consultants are required to retain notification correspondence in the monitoring file and upload documentation to the platform. Sub-Recipient Coordinator will verify that advance notification was issued in accordance with policy and properly documented prior to the commencement of the review. Finding 4 - Benefit Programs did not ensure that program consultants issued the final monitoring review report for 1 out of 20 locality reviews (5%) and did not confirm that 2 out of 20 locality review reports (10%) included all required elements. Response and Corrective Action: Benefit Programs has updated the final report template to clearly outline all required elements. The monitoring tracking spreadsheet will be updated to include the names of all reports to be uploaded to the platform. The spreadsheet tracks report completion and distribution timelines. Sub-Recipient Coordinator will review all final monitoring reports to ensure completeness, accuracy, and inclusion of all required components. The coordinator will work with monitoring staff to obtain all required documentation. Finding 5 - Benefit Programs could not provide reasonable assurance that subrecipients complied with award requirements for 5 out of 20 locality reviews (25%) because program consultants did not maintain complete sampling documentation and final locality review reports. Response and Corrective Action: To strengthen reasonable assurance over subrecipient compliance, Benefit Programs will reinforce the existing controls: -Mandatory use of standardized sampling and reporting templates; -Required Sub-Recipient Coordinator review confirming completeness of documentation; -Enhanced documentation retention procedures within the centralized repository; and -Periodic internal quality assurance reviews to validate that monitoring files are complete and support conclusions reached. These measures are designed to ensure sufficient, appropriate documentation exists to support compliance determinations. Finding 6 - Benefit Programs did not confirm that program consultants fully documented corrective actions. As a result, 5 out of 20 locality reviews (25%) did not have complete corrective action documentation. Response and Corrective Action: Benefit Programs will have a corrective action tracking tool to document: -Identified findings; -Required corrective actions; -Responsible parties; -Target completion dates; and -Evidence of remediation. Program consultants are required to upload supporting documentation demonstrating corrective action completion. Sub-Recipient Coordinator will verify the adequacy of corrective action documentation and work with monitoring staff to address needed information. Follow-up emails will be used to ensure timely resolution and documented verification. Estimated Completion Date: 7/1/2025

View Audit 391258

Finding 1177895 (2025-014)

Material Weakness 2025

Commonwealth of Virginia

VA

Subrecipient Monitoring § 200.303 § 200.332

Responsible Person(s): Ousman Kah - Subrecipient Monitoring Coordinator Corrective Action Planned: This item can be marked as completed as the findings audit period was June 30, 2025. While all recommendations and corrective actions were initiated as of July 1, 2025, and are currently in place. The ...

Responsible Person(s): Ousman Kah - Subrecipient Monitoring Coordinator Corrective Action Planned: This item can be marked as completed as the findings audit period was June 30, 2025. While all recommendations and corrective actions were initiated as of July 1, 2025, and are currently in place. The pending Executive summary was done as of December 30, 2025. Estimated Completion Date: 12/30/2025

View Audit 391258

Finding 1177894 (2025-025)

Material Weakness 2025

Commonwealth of Virginia

VA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Responsible Person(s): Ida Witherspoon, Chief Financial Officer; William Carter, Federal Reporting Manager Corrective Action Planned: Grants now uses a financial system created report to perform a perfunctory audit, matching submission data received from the various Program and Budget staff against ...

Responsible Person(s): Ida Witherspoon, Chief Financial Officer; William Carter, Federal Reporting Manager Corrective Action Planned: Grants now uses a financial system created report to perform a perfunctory audit, matching submission data received from the various Program and Budget staff against each individual upload into the federal system. Vendors are filtered by ALN by each analyst responsible for monitoring the various ALN's that make up the DSS portfolio. Once the lists are cross checked, DSS reaches out again to the sub awarding authority responsible within the agency to ask for additional FFATA information. Estimated Completion Date: 6/30/2026

View Audit 391258

Finding 1177892 (2025-016)

Material Weakness 2025

Commonwealth of Virginia

VA

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.332

Responsible Person(s): Ousman Kah - Subrecipient Monitoring Coordinator Corrective Action Planned: The Single Audit of Non-Locality entities was previously not within the purview of the Compliance Division. Based on a recommendation from the contractor, this responsibility has now been assigned to C...

Responsible Person(s): Ousman Kah - Subrecipient Monitoring Coordinator Corrective Action Planned: The Single Audit of Non-Locality entities was previously not within the purview of the Compliance Division. Based on a recommendation from the contractor, this responsibility has now been assigned to Compliance. Compliance is currently gathering and formalizing the process to address the two entities (15%) that did not have a Single Audit report available in the Federal Audit Clearinghouse. Estimated Completion Date: 6/30/2026

View Audit 391258

Finding 1177890 (2025-022)

Material Weakness 2025

Commonwealth of Virginia

VA

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

Responsible Person(s): Rebecca Ullrich, Associate Director of Early Childhood Policy and Innovation Corrective Action Planned: Mitigating Information: -DOE identified incorrectly coded transactions at the end of SFY2025 and had begun correcting some entries prior to the APA audit. -DOE Finance and E...

Responsible Person(s): Rebecca Ullrich, Associate Director of Early Childhood Policy and Innovation Corrective Action Planned: Mitigating Information: -DOE identified incorrectly coded transactions at the end of SFY2025 and had begun correcting some entries prior to the APA audit. -DOE Finance and Early Childhood Divisions are developing strategies to ensure alignment of project codes with appropriate grant awards each federal fiscal year. These strategies will be in place no later than September 1, 2026. -General ledgers adjustments have been posted for the identified ARP grant transactions. DOE is in the process of returning those ineligible funds to the federal government. All funds were returned on February 5, 2026. Estimated Completion Date: 9/1/2026

View Audit 391258

Finding 1177887 (2025-017)

Material Weakness 2025

Commonwealth of Virginia

VA

Subrecipient Monitoring § 200.332

Responsible Person(s): Kristy Cardwell - Program Analyst and Department of Benefit Programs Corrective Action Planned: A.) Risk Assessment Tracking and Scheduling: A comprehensive Risk Assessment Spreadsheet has been developed with individual tabs for each State Fiscal Year (SFY) through SFY2034. Ea...

Responsible Person(s): Kristy Cardwell - Program Analyst and Department of Benefit Programs Corrective Action Planned: A.) Risk Assessment Tracking and Scheduling: A comprehensive Risk Assessment Spreadsheet has been developed with individual tabs for each State Fiscal Year (SFY) through SFY2034. Each tab identifies all agencies for which a Risk Assessment is due during that fiscal year. This tracking process will be maintained and updated annually. Monitoring staff have been formally advised that all subrecipients rated High or Medium risk must be included in the current monitoring review schedule. If a monitoring review is not conducted, written justification must be documented and maintained. B.) Monthly Monitoring Newsletter: During months when virtual meetings are not held, a monthly newsletter will be distributed to monitoring staff to reinforce requirements and provide ongoing guidance. -Page One of newsletter – LDSS Subrecipients Announcement of the availability of the LDSS Risk -Assessment document or monitoring schedule template, including due dates -List of common items to prepare for the SFY2027 audit -“Subrecipient Coordinator Corner” outlining upcoming planned activities -Compilation of previously distributed reference documents -Page Two of newsletter – Non-LDSS Subrecipients -Risk Assessment due dates -List of common items to prepare for SFY2027 -“Subrecipient Coordinator Corner” outlining upcoming planned activities -Compilation of previously distributed reference documents C.) Quarterly Virtual Meetings: Quarterly virtual meetings will be conducted. Each meeting will include a formal agenda; time will be allotted for questions and discussion, and audit findings will be shared and reviewed to promote continuous improvement and compliance awareness. D.) Technical Guidance: Monitoring staff may request “How-To” instructional documents to support compliance with procedural requirements (e.g., uploading documentation to the platform). These resources will be developed and distributed as needed. E.) Audit Findings Tracking: APA audit findings are documented in a centralized tracking document for both LDSS and Non-LDSS subrecipients beginning with SFY2024 and shared with monitoring staff. The document includes statistical reporting that reflects percentages of progress and identifies areas where corrective actions are incomplete. Program consultants did not complete programmatic risk assessments for 17 of 42 (40%) non-locality sub-recipients with fiscal year payments. Program staff will conduct additional research to clarify and document the fiscal year payment criteria to ensure that all non-locality subrecipients meeting the applicable threshold are identified and included in the annual risk assessment process. The revised tracking mechanism described above will incorporate these subrecipients to ensure completeness and compliance going forward. Benefit Programs developed tracking tools to monitor completion of risk assessments and follow-up activities, but program consultants did not fully complete these tools during the fiscal year. The Sub-Recipient Coordinator will reinforce expectations regarding timely and complete use of the established tracking tools. Sub-Recipient Coordinator review procedures will be strengthened to ensure: -Risk assessments are completed within required timeframes, -Follow-up activities are documented appropriately, and -Tracking tools are updated accurately and consistently throughout the fiscal year. Ongoing monitoring and periodic Sub-Recipient Coordinator review will be implemented to ensure sustained compliance with federal requirements. Estimated Completion Date: 4/30/2026

View Audit 391258

Finding 1177865 (2025-015)

Material Weakness 2025

Commonwealth of Virginia

VA

Subrecipient Monitoring Material Weakness Reporting § 200.303

Responsible Person(s): Monique Majeus, Economic Assistance and Employment; Christie Bruce, TANF Consultant Corrective Action Planned: Change Request submitted to fix and implement the changes requiring correction in 2025. Estimated Completion Date: 11/25/2025

View Audit 391258

Finding 1177863 (2025-070)

Material Weakness 2025

Commonwealth of Virginia

VA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Responsible Person(s): Fernanda Crandol, Chief Financial Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awa...

Responsible Person(s): Fernanda Crandol, Chief Financial Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 5/31/2026

View Audit 391258

Finding 1177853 (2025-027)

Material Weakness 2025

Commonwealth of Virginia

VA

Subrecipient Monitoring Procurement, Suspension & Debarment

Responsible Person(s): W. Dewey Jennings, Ph.D. Director of Administrative and Financial Services; William P. Scruggs, Deputy Director of Marketing and Development Corrective Action Planned: VDACS policies and procedures will be updated to include the suspension and debarment verification requiremen...

Responsible Person(s): W. Dewey Jennings, Ph.D. Director of Administrative and Financial Services; William P. Scruggs, Deputy Director of Marketing and Development Corrective Action Planned: VDACS policies and procedures will be updated to include the suspension and debarment verification requirement and the options that can be utilized in the process. VDACS Program Staff will develop desk procedures for their office to follow and document the verification process. A suspension and debarment clause will be added to all Food Distribution subrecipient agreements. Estimated Completion Date: 9/30/2026

View Audit 391258

Finding 1177838 (2025-002)

Material Weakness 2025

Town of Hingham, Massachusetts

MA

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance § 200.308 § 200.309 § 200.403

U.S. DEPARTMENT OF EDUCATION 2025-002 Special Education Cluster Grants – ALN’s 84.027 & 84.173 Recommendation: We recommend procedures be implemented to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Explanation of disagreement wit...

U.S. DEPARTMENT OF EDUCATION 2025-002 Special Education Cluster Grants – ALN’s 84.027 & 84.173 Recommendation: We recommend procedures be implemented to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reviewed the finding and have since implemented controls to ensure that expenditures are charged to a grant only after final approval has been issued in the grant portal. Name(s) of the contact person(s) responsible for corrective action: Aisha Oppong, Executive Director of Business and Support Services Planned completion date for corrective action plan: January 12, 2026.

View Audit 391251

Finding 1177830 (2025-001)

Material Weakness 2025

Seniors First, Inc.

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.512

Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with t...

Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with the finding. Actions: Management will implement a process of developing and implementing written procedures to ensure that Single Audit reporting packages and DCFs are submitted to the FAC timely and is working with the FAC and applicable agencies to address prior-year submissions. Anticipated completion date: March 31, 2026

View Audit 391232

Finding 1177826 (2025-003)

Material Weakness 2025

Washoe County

NV

Subrecipient Monitoring

Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-003 Finding: The Office of the County Manager did not have adequate internal controls to ensure subrecipient monitoring requirements were followed. Corrective Action Taken or To Be...

Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-003 Finding: The Office of the County Manager did not have adequate internal controls to ensure subrecipient monitoring requirements were followed. Corrective Action Taken or To Be Taken: Subrecipient monitoring for the current fiscal year will be reviewed by management prior to fiscal year end. If already taken, date of completion: If to be taken, estimated date of completion: January 2026 Agency Response Does the Agency Agree with finding?: Yes ☒No ☐Partially ☐ If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Abbe Yacoben, Chief Financial Officer Address or Mailstop: 1001 E. Ninth St., Bldg A City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 325-8243 Email: ayacoben@washoecounty.gov

View Audit 391218

Finding 1177825 (2025-001)

Material Weakness 2025

OPENLANDS

IL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

Condition: Management did not have controls in place to ensure documentation was maintained evidencing the organization's verification that contractors are not suspended or debarred from participating in a federally funded activity. Planned Corrective Action: Management concurs with the finding. We ...

Condition: Management did not have controls in place to ensure documentation was maintained evidencing the organization's verification that contractors are not suspended or debarred from participating in a federally funded activity. Planned Corrective Action: Management concurs with the finding. We acknowledge that, for the awards issued under the Inflation Reduction Act Urban and Community Forestry Program (Assistance Listing Number 10.727), the required suspension and debarment verification was performed; however, the supporting documentation evidencing this verification was not retained by the responsible department. This represents a documentation lapse rather than a deficiency in internal controls as Openlands routinely performs suspension and debarment verifications for all applicable vendors, contractors, and subrecipients receiving federal funds in accordance with 2 CFR 200.214. This requirement applies to entities and individuals awarded federally funded contracts or subawards exceeding the micro-purchase threshold and excludes routine commercial vendors for indirect administrative costs or purchases under $15,000. Management believes this was an isolated documentation lapse prior to the current audit period when the contractor was selected, and is currently in the processes of executing an update to internal control policies to ensure these checks are maintained prior to entering into a contract by the responsible department as well as updating a clause to all standard vendor contracts requiring a self-certification that they are not excluded, debarred, or suspended from entering into covered transactions with the federal government. Contact person responsible for corrective action: Paul Spector (Director of Finance) Anticipated Completion Date: January 31, 2026

View Audit 391203

Finding 1177768 (2025-002)

Material Weakness 2025

East Porter County School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Finding 2025-002 – Education Stabilization – Special Tests and Provisions - Wage Rate Requirements Context: The School Corporation did not obtain the weekly payroll reports certifications from a company that performed renovations to replace fan coil units and HVAC equipment in the building. Therefor...

Finding 2025-002 – Education Stabilization – Special Tests and Provisions - Wage Rate Requirements Context: The School Corporation did not obtain the weekly payroll reports certifications from a company that performed renovations to replace fan coil units and HVAC equipment in the building. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $119,190 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-766-2214 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Director of Business Affairs and Human Resources has reviewed the Davis-Bacon Act. We will collect weekly payroll documentation for any constructions projects where Federal Grant money is used. Anticipated Completion Date: February 2024

View Audit 391148

Finding 1177754 (2025-001)

Material Weakness 2025

City of Carson

CA

Subrecipient Monitoring Reporting

The City acknowledges the audit findings and recommendations. The City will strengthen its procedures for preparing and reviewing the SEFA by enhancing review checklists, performing reconciliations to accounting records and grant tracking schedules, and verifying award information with granting agen...

The City acknowledges the audit findings and recommendations. The City will strengthen its procedures for preparing and reviewing the SEFA by enhancing review checklists, performing reconciliations to accounting records and grant tracking schedules, and verifying award information with granting agencies or pass-through entities as needed. Additionally, grant expenditures will be monitored to ensure the expenditure does not exceed approved budget, particularly for grants spanning multiple federal fiscal years. Personnel responsible for implementation: Hnin Phyu (Accounting Manager), Priscilla Carreras (Accountant II), Janelle Morris (Accountant II), Jane Manalo (Accountant I) Position of responsible personnel: See above Expected date of implementation: CAP has been implemented as of July 1st, 2025.

View Audit 391137

Corrective Action Plans

Filters