Corrective Action Plans

Finding 1227186 (2025-002)

Material Weakness 2025

CA

Subrecipient Monitoring Cash Management HUD Housing Programs

Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2025 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current ...

Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2025 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2025-002: The Corporation paid entity costs of $7,680 from operating cash. Comments on the Finding and Each Recommendation: The Sponsor should reimburse the Corporation $7,680 or management should request HUD approval for funds to be reimbursed from the reserve for replacement. Action(s) taken or planned on the finding: Management requested reimbursement from the reserve for replacement. HUD approval was received on February 25, 2026.

View Audit 409351

Finding 1227185 (2025-001)

Material Weakness 2025

Lime House Senior Housing, Inc.

CA

Subrecipient Monitoring HUD Housing Programs

Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2025 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current ...

Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2025 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2025-001: As of December 31, 2025, deposits to the reserve for replacements account of $27,908 had not been made. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $27,908 for the delinquent deposits. In future periods, management should fund the reserve for replacements on an annual basis as required by the regulatory agreement. Action(s) taken or planned on the finding: Management made the delinquent deposit on March 11, 2026.

View Audit 409351

Finding 1227178 (2025-003)

Material Weakness 2025

Half Moon Bay

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Fiscal Year of Initial Finding: 2024 •...

Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Fiscal Year of Initial Finding: 2024 • Name(s) of the contact person: Kenneth Stiles, Interim Administrative Services Director • Corrective Action Plan: The City will implement controls to ensure timely quarterly reporting. Specifically, the City will: 1. Establish a reporting calendar with internal deadlines. 2. Assign primary and backup staff for report preparation. 3. Implement a review process prior to submission. 4. Use tracking tools to monitor deadlines and status. • Anticipated Completion Date: September 2026

View Audit 409338

Finding 1227177 (2025-002)

Material Weakness 2025

Half Moon Bay

CA

Subrecipient Monitoring Reporting

Finding #SA2025-002: Subrecipient Monitoring Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP...

Finding #SA2025-002: Subrecipient Monitoring Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Fiscal Year of Initial Finding: 2024 • Name(s) of the contact person: Kenneth Stiles, Interim Administrative Services Director • Corrective Action Plan: The City will strengthen its subrecipient monitoring practices to comply with 2 C.F.R. § 200.332. Specifically, the City will: 1. Conduct a suspension and debarment check on SAM.gov prior to awarding subrecipient agreements. 2. Update its standard subrecipient agreement template to include a requirement that subrecipients notify the City of any noncompliance or misuse of federal funds. 3. Require subrecipients to submit quarterly programmatic and financial reports to demonstrate proper use of funds and progress toward performance goals. 4. For subrecipients expending $750,000 or more in federal funds, obtain and review their Single Audit reports annually. If below the threshold, request and retain a written statement confirming the subrecipient is not subject to Single Audit requirements. 5. Maintain all documentation related to subrecipient monitoring for a minimum of five years and use a standardized checklist to track compliance. • Anticipated Completion Date: September 2026

View Audit 409338

Finding 1227156 (2025-003)

Material Weakness 2025

Edison Arms Housing Development Fund Co., Inc.

NY

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Management concurs with the findings. Management is in the process of implementing formal procedures to strengthen oversight of HUD regulatory requirements, including the preparation, review, and timely execution of surplus cash calculations and related residual receipts deposits. These procedures w...

Management concurs with the findings. Management is in the process of implementing formal procedures to strengthen oversight of HUD regulatory requirements, including the preparation, review, and timely execution of surplus cash calculations and related residual receipts deposits. These procedures will include clearly assigning responsibility, incorporating the requirement into a year‑end compliance checklist, and documenting management review. Name of Responsible Person: Peyton Vang, Director of Finance Name of Contact: John Reilly Anticipated Completion Date: August 2026

View Audit 409323

Finding 1227150 (2025-001)

Material Weakness 2025

Beaumont Cherry Valley Water District

CA

Reporting Subrecipient Monitoring Significant Deficiency § 200.328

The District concurs with the finding. Following the 2024 Single Audit, the District assigned separate report preparation and review responsibilities and implemented a report review checklist. However, the procedures did not include a comprehensive mechanism for tracking recurring, final, and closeo...

The District concurs with the finding. Following the 2024 Single Audit, the District assigned separate report preparation and review responsibilities and implemented a report review checklist. However, the procedures did not include a comprehensive mechanism for tracking recurring, final, and closeout reports or a requirement to resolve uncertain reporting obligations sufficiently in advance of the deadline. The District will take the following actions: 1. Establish and maintain a Grant Reporting Requirements Matrix and calendar for each federal award and pass-through grant. The matrix will identify each recurring, final, and closeout report; the applicable grant provision; reporting period; due date; submission method; assigned preparer; assigned reviewer; and evidence of submission. 2. Set documented reminder dates in advance of each deadline and require the assigned preparer to confirm, for every reporting period, whether a report is required. Final and closeout reporting requirements will be reconfirmed before project completion. When a requirement is uncertain, the District will request written clarification from the grantor or passthrough entity as soon as the uncertainty is identified. Unless written confirmation is received that a report is not required, the District will prepare and submit the report. 3. Require the Finance Manager or designated supervisory reviewer to review the reporting calendar at least monthly while an award is active and to verify completion of each required submission. 4. Retain the completed review checklist, approved report, supporting documentation, correspondence concerning reporting requirements, and proof of timely submission in the grant file. 5. Incorporate these controls into written grant-reporting procedures and provide training to staff assigned to federal award administration. Person Responsible for Corrective Action: William Clayton, Finance Manager Anticipated Completion Date for Corrective Action: September 30, 2026. The reporting matrix, advance reminders, and supervisory monitoring will be used immediately for all open federal and pass-through awards, with written procedures and staff training completed by this date.

View Audit 409318

Finding 1227128 (2025-013)

Material Weakness 2025

City of Manchester, Nh

NH

Subrecipient Monitoring § 200.303 § 200.322

2025-013 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend that the City strengthen internal controls and procedures to ensure that all subrecipient monitoring checks are performed and documented. Such procedures should include identify...

2025-013 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend that the City strengthen internal controls and procedures to ensure that all subrecipient monitoring checks are performed and documented. Such procedures should include identifying subrecipients subject to Single Audit requirements, obtaining and reviewing applicable Single Audit Reports, documenting the results of the review, retaining evidence of the review, and tracking any required follow-up or corrective action related to findings impacting the Federal award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:  CIP will create a Standard Operating Procedure for ensuring ARPA subrecipients are appropriately monitored, who is responsible for monitoring, and how documentation will be retained on file. Name(s) of the contact person(s) responsible for corrective action:  Chelcie Pinsonneault, Community Grants Manager Planned completion date for corrective action plan:  Planning and Community Development will ensure the implementation of this corrective action plan is completed by October 31, 2026.

View Audit 409307

Finding 1227126 (2025-011)

Material Weakness 2025

City of Manchester, Nh

NH

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.214 § 200.303 § 200.517

2025-011 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend that the City strengthen its written policies, procedures, and internal controls to require suspension and debarment verifications before entering into Federally funded contract...

2025-011 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend that the City strengthen its written policies, procedures, and internal controls to require suspension and debarment verifications before entering into Federally funded contracts and that verification be readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:  Soundthinking LLC – Police Department  The Manchester Police Department will follow its SOP - Sam.gov Verification for Subrecipients and Vendors Standard Operation Procedure (enclosed) confirming Entity Registration Status (Active / Inactive), Exclusion Status (Suspended, Debarred, Ineligible), and the Expiration Date of all vendors. This process will be completed by the Grant Coordinator in coordination with the Project Manager (if applicable). All documentation will be maintained within the official electronic grant file complying with federal retention dates. Name(s) of the contact person(s) responsible for corrective action:  Whitney Dade, Grant Coordinator, MPD Action taken in response to finding:  Environmental Partners – DPW-Highway: 712522 – DPW agrees with findings and will create a prequalification SOP to complete and record SAM.gov queries on suspensions and debarment verifications prior to entering into contracts. This will be completed within 90 days of today.  Denisco Electric - DPW-Highway: 71222 – DPW agrees with findings and will create a prequalification SOP to complete and record SAM.gov queries on suspensions and debarment verifications prior to entering into contracts. This will be completed within 90 days of today.  GMI Asphalt LLC - DPW-Highway: 712522 – DPW agrees with findings and will create a prequalification SOP to complete and record SAM.gov queries on suspensions and debarment verifications prior to entering into contracts. This will be completed within 90 days of today.  All future prequalification packages will include a requirement for Manchester DPW to complete the SAM.gov verification in addition to the other assertions already made by the contractor/engineering firm.  In addition an SOP will be created to detail how the SAM.gov verification will be conducted prior to contract and where this info for each entity will be archived for a minimum of 3 years following the end of the program. Name(s) of the contact person(s) responsible for corrective action:  Caleb Dobbins – Chief Highway Engineer, DPW Planned completion date for corrective action plan:  9/30/2026 Action taken in response to finding:  39 Beech Street LLC – Mayor’s Office / Fire Department - agrees with the finding and will create a prequalification SOP to complete, record SAM.gov queries on suspensions and debarment verifications as part of a checklist prior to entering into contracts. Name(s) of the contact person(s) responsible for corrective action:  Mayors office - Kathleen Pelissier, Grants Coordinator  Fire Department – Melissa Paulhamus, Administrative Services Manager Planned completion date for corrective action plan:  9/30/2026

View Audit 409307

Finding 1227125 (2025-010)

Material Weakness 2025

City of Manchester, Nh

NH

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.517

2025-010 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend that the City strengthen its internal controls over procurement and contract documentation for Federal awards. Such procedures should require that complete contract files, inclu...

2025-010 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend that the City strengthen its internal controls over procurement and contract documentation for Federal awards. Such procedures should require that complete contract files, including executed agreements, procurement method documentation, vendor selection support, approvals, and other required supporting documentation, be retained in a centralized location and reviewed for completeness. The City should also establish monitoring procedures to ensure documentation is maintained in accordance with Federal requirements and is available timely for audit or other oversight review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:  Soundthinking LLC – Police Department  The Manchester Police Department will follow the City’s procurement policy as well as its own internal Procurement Standard Operating Procedure (enclosed). Complete contract files will be maintained to include executed agreements, procurement method documentation, vendor selection support, approvals, and other required supporting documentation. Documentation will be kept in the official electronic grant file and reviewed for completeness by the Business Services Manager, Project Manager (if applicable), and Grant Coordinator. Name(s) of the contact person(s) responsible for corrective action:  Kristy Goodman, Business Services Manager and  Whitney Dade, Grant Coordinator. Planned completion date for corrective action plan:  09/30/2026 Explanation of disagreement with audit finding:  Environmental Partners – DPW-Highway: 712522 – DPW DOES NOT CONCUR with these findings. Request for documentation of Environmental Partners contract was not clearly understood by contracting agency (DPW) and was not submitted.  Requested contract documentation for the Environmental Partners contract attached. This will also be included in the CAP to be provided later to have a single document with all information. Name(s) of the contact person(s) responsible for corrective action:  Caleb Dobbins – Chief Highway Engineer, DPW

View Audit 409307

Finding 1227106 (2025-007)

Material Weakness 2025

City of Manchester, Nh

NH

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

2025-007 Community Development Block Grants/Entitlement Grants - Assistance Listing Number 14.218 Recommendation: We recommend the City strengthen procedures and internal controls to ensure that all required subawards are reported timely and accurately no later than the end of the month following th...

2025-007 Community Development Block Grants/Entitlement Grants - Assistance Listing Number 14.218 Recommendation: We recommend the City strengthen procedures and internal controls to ensure that all required subawards are reported timely and accurately no later than the end of the month following the month of issuance of each subaward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:  Planning and Community Development’s Community Improvement Program (CIP) will update the CIP Procedures Manual to ensure that FFATA reporting is identified as a required step when providing subawards. Additionally, a Standard Operating Procedure (SOP) will be created on how, when and why to complete FFATA reporting, who will be responsible, and how we will ensure the required reporting is completed. Name(s) of the contact person(s) responsible for corrective action:  Chelcie Pinsonneault, Community Grants Manager Planned completion date for corrective action plan:  Planning and Community Development will ensure the implementation of this corrective action plan is completed by October 31, 2026.

View Audit 409307

Finding 1227061 (2025-004)

Material Weakness 2025

White Mountain Communities Hospital, Inc. Dba White Mountain Regional

AZ

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

Finding 2025-004 Federal Agency Name: United States Department of Health and Human Services Program Name: Congressional Directives FFAL #93.493 Finding Summary: The Hospital does not have an internal control policy in place to ensure covered transactions are with vendors that are not suspended or de...

Finding 2025-004 Federal Agency Name: United States Department of Health and Human Services Program Name: Congressional Directives FFAL #93.493 Finding Summary: The Hospital does not have an internal control policy in place to ensure covered transactions are with vendors that are not suspended or debarred, and no evidence was retained regarding ensuring the vendor was not suspended or debarred. Corrective Action Plan: For Finding 2025-004, the Hospital has implemented corrective actions to address the lack of internal controls related to suspended and debarred vendor verification. The Hospital revised its Capital Request Form to require documented verification that vendors involved in federally funded procurements are not suspended or debarred prior to contract award or purchase. Additionally, the Federal Procurement Policy and Procedure was updated to establish formal internal controls for screening vendors against applicable federal exclusion lists and retaining evidence of the verification process. Effective immediately, no procurement involving federal funds will be approved until suspended and debarred status verification has been completed and documented. Management will provide education to all managers on August 5, 2026, regarding the revised requirements and documentation standards. Hospital leadership will conduct ongoing monitoring and review of procurement files to ensure compliance with federal regulations and to prevent recurrence of this finding. Responsible Individuals: Wesley Babers, Chief Executive Officer and Ashley Jaramillo, Chief Financial Officer Anticipated Completion Date: August 2026

View Audit 409249

Finding 1227045 (2025-002)

Material Weakness 2025

County of Madison, New York

NY

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan for Finding 2025-002 U.S Department of Agriculture Rural Broadband Access Loans (AL# 10.886) Criteria: Quarterly financial reports are required to be submitted to the United State Department of Agriculture no more than 30 days after the end of the quarter. Internal controls sh...

Corrective Action Plan for Finding 2025-002 U.S Department of Agriculture Rural Broadband Access Loans (AL# 10.886) Criteria: Quarterly financial reports are required to be submitted to the United State Department of Agriculture no more than 30 days after the end of the quarter. Internal controls should provide reasonable assurance of compliance with reporting requirements of the Rural Broadband Access Loans program. Cause/Condition: Quarterly reports for all 4 quarters of the year under audit were not submitted timely. Effect: The County was not in compliance with the reporting requirements of the Rural Broadband Access Loans program. Perspective Information: We tested all 4 quarterly financial reports due relating to the fiscal year ending December 31, 2025. All 4 quarterly reports were submitted late, subsequent to 30 days after quarter end. Questioned Costs: None noted. Recommendation: We recommend the County design and implement internal controls over compliance to ensure that all reports required under the Uniform Guidance are submitted to the appropriate government agency timely. Documentation to support the effectiveness of the controls should be retained. Management’s Response: Management agrees with the finding and recommendation. To address this issue, we will implement procedures to better monitor reporting deadlines and assign responsibility for preparing, reviewing, and submitting required reports. We will also maintain documentation to verify reports are completed and submitted timely. These improvements will help ensure compliance with the reporting requirements of the Rural Broadband Access Loans program going forward. Corrective Action Plan for Finding 2025-002 (Continued) Expected Completion: December 31, 2026 Responsible Official: Lou Anne Randall, Director of Finance

View Audit 409213

Finding 1226974 (2025-005)

Material Weakness 2025

Operation Hope of Fairfield, Inc.

CT

Questioned Costs Subrecipient Monitoring Eligibility

Management has updated the policies and procedures manual to address this finding. For each housing unit, we are using the Department of Housing and Urban Development (HUB) rent reasonableness form at lease signing. This form will be updated annually for each unit. We will also be following the HUD ...

Management has updated the policies and procedures manual to address this finding. For each housing unit, we are using the Department of Housing and Urban Development (HUB) rent reasonableness form at lease signing. This form will be updated annually for each unit. We will also be following the HUD fair market rent determinations.

View Audit 409146

Finding 1226972 (2025-004)

Material Weakness 2025

Operation Hope of Fairfield, Inc.

CT

Questioned Costs Subrecipient Monitoring Reporting § 200.512

Operation Hope has retained a new audit firm and developed a new schedule to ensure future audits are completed in a timely manner and reports are submitted by the due date.

View Audit 409146

Finding 1226485 (2025-001)

Material Weakness 2025

Beacon Health System, Inc.

IN

Subrecipient Monitoring Eligibility Reporting

The Corporation screens applicants for eligibility by following the state of Indiana guidelines as provided through the INWIC system used to enter, track, and store information about applicants. Based on guidance contained in 7 CFR Section 246, states were encouraged to move to a paperless system. S...

The Corporation screens applicants for eligibility by following the state of Indiana guidelines as provided through the INWIC system used to enter, track, and store information about applicants. Based on guidance contained in 7 CFR Section 246, states were encouraged to move to a paperless system. Specifically, federal guidance contained in 7CFR 246.7 (i)(4) and (5)(i) outlines acceptable documentation to be included on certification forms as “a description of the document(s) used to determine residency and identity or a copy of the document(s) used or the applicant’s written statement when no documentation exists,” and “a description of the document(s) used to determine income eligibility or a copy of the document(s) in the file.” The State of Indiana has followed that guidance and does not require the Corporation to retain copies of the WIC applicant’s proof of eligibility. Therefore, the auditors were not able to test internal controls over compliance or compliance over the eligibility compliance requirement through re-performance and have issued a qualified opinion based on the scope limitations. Compliance with State of Indiana participant eligibility requirements is the responsibility of Rebecca Lies, WIC Coordinator. As the Corporation follows the State of Indiana’s paperless system as described above, no further corrective action will be taken.

View Audit 409117

Finding 1226484 (2025-001)

Material Weakness 2025

Finger Lakes Migrant Health Care Proj INC Dba Finger Lakes Comm Health

NY

Procurement, Suspension & Debarment Subrecipient Monitoring

Health Resources and Services Administration Mary Zelazny, CEO respectfully submits the following corrective action plan for the year ended December 31, 2025: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2025 The findings from the December 31, 2025, sched...

Health Resources and Services Administration Mary Zelazny, CEO respectfully submits the following corrective action plan for the year ended December 31, 2025: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2025 The findings from the December 31, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS FEDERAL AWARD PROGRAM AUDITS Item 2025-001 Procurement, Suspension and Debarment (Significant Deficiency) During our audit, we noted that there is no evidence that any exclusion search was conducted from January 2025 to May 2025. Recommendation We recommend that FLCH train its employees in relation to their policies and procedures on conducting exclusion screening and on proper documentation thereof. Action Taken Management agrees with the finding. As of the effectivity date below, procedures have been revised and personnel have been trained to help ensure the accuracy, completeness and timeliness of exclusion searches. The Compliance department has added periodic internal auditing of the process to their calendar. Effective Date: June 1, 2025 Sincerely yours, Name: Mary Zelazny Title: CEO. Finger Lakes Community Health, Inc. (f/k/a Finger Lakes Migrant Health Care Project, Inc.)

View Audit 409116

Finding 1226462 (2025-002)

Material Weakness 2025

City of Marion

SC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

The City relies heavily on supervisory oversight. The City has in place many internal controls to help reduce risks of financial reporting objectives and provide safeguards for the City's assets. Some of the controls are a supervisor has to review and sign off on all bank statements and reconciliati...

The City relies heavily on supervisory oversight. The City has in place many internal controls to help reduce risks of financial reporting objectives and provide safeguards for the City's assets. Some of the controls are a supervisor has to review and sign off on all bank statements and reconciliations, and any journal entries. All accounts payable invoices and reports are reviewed by at least two people.

View Audit 409088

Finding 1226452 (2025-001)

Material Weakness 2025

CITY OF AUBURN CITY HALL

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2025-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Lorrie K. Pontius Contact Phone Number and Email Address: 260-925-6450 x1101 lkpontius@ci.auburn.in.us Views of Responsible Officials: “We ...

FINDING 2025-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Lorrie K. Pontius Contact Phone Number and Email Address: 260-925-6450 x1101 lkpontius@ci.auburn.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: The Corrective Action Plan will require verification through the Excluded Parties List System (EPLS) in SAM.gov before any award, contract execution, renewal, or contract modification is approved. Verification will be printed and/or saved as a PDF copy of the SAM.gov search results showing the date of the verification and the search outcome. Then verification documentation will be sent to a secondary reviewer electronically and maintained in the contract file according to records retention policy. Anticipated Completion Date: As a corrective measure, verification through the EPLS in the System for Award Management (SAM.gov) will be conducted immediately as of the completion date of this CAP, June 3, 2026 and prior to any award, contract execution, renewal, or modification.

View Audit 409087

Finding 1226440 (2025-002)

Material Weakness 2025

Will County

IL

Subrecipient Monitoring

Contact Person Responsible for Corrective Action: Tim Mack Contact Phone Number: (815)774-7892 Views of Responsible Official: We concur with finding 2025-002 and offer the following context and corrective action plan: Condition: Will County (“County”) received funding under the Community Development...

Contact Person Responsible for Corrective Action: Tim Mack Contact Phone Number: (815)774-7892 Views of Responsible Official: We concur with finding 2025-002 and offer the following context and corrective action plan: Condition: Will County (“County”) received funding under the Community Development Block Grant (CDBG) program (ALN 14.218) and issued more than $1 million in first-tier subawards to subrecipients during the audit period. Several individual subawards exceeded $30,000. The County did not perform or document FFATA subaward reporting for these awards and does not have an applicable exemption from FFATA reporting requirements. Description of Corrective Action Plan: The County will report subawards, as required, under this program for FY25 and going forward. The County will create a tracking document that will reflect all subrecipients of the program and the amounts of first-tier subaward. For subawards exceeding $30,000, the document will indicate the date that the required reporting was performed. Anticipated Completion Date: November 30, 2026

View Audit 409054

Finding 1226401 (2025-002)

Material Weakness 2025

NEIGHBORHOOD CHRISTIAN LEGAL CLINIC, INC.

IN

Subrecipient Monitoring § 200.334

Finding 2025-002: SLFRF Record Retention Description of Finding: Elevation timecards for employees for the pay period ending 4/3/2025 were not adequately retained during the required three-year period. Statement of Concurrence or Nonconcurrence: Management concurs with the finding. Corrective Action...

Finding 2025-002: SLFRF Record Retention Description of Finding: Elevation timecards for employees for the pay period ending 4/3/2025 were not adequately retained during the required three-year period. Statement of Concurrence or Nonconcurrence: Management concurs with the finding. Corrective Action: Management concurs with the finding. The inability to test controls in this instance was the result of a change in software for timekeeping that the clinic made during the fiscal year from Tsheets to Paycor. Quickbooks was unable to provide access to the retired system once the transition to Paycor was completed. Where the grantor has required timesheet data to be provided and submitted as part of grant reports, the information was saved and submitted. Where the auditors selected data for testing that had not been required by a grantor as part of a report, access was not able to be obtained by the Clinic in the previous system for testing. Fortunately, however, these controls were already in place in the new system and have been in continuous use since the programs inception, therefore no additional steps need to be taken to ensure compliance moving forward as compliance resulted from lack of access to test the control, not an actual process or procedure not in place. Responsible Personnel: Erin Hall, Executive Director, ehall@nclegalclinic.org, (317) 429-4130 Projected Completion Date: complete as of the date of this plan, July 15, 2026

View Audit 408989

Finding 1226400 (2025-006)

Material Weakness 2025

Council Bluffs Community School District

IA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs

Finding Summary – During the audit, it was determined that an employee used a District purchasing card to make unauthorized personal purchases that were subsequently charged to the Twenty-First Century Community Learning Centers federal program. Existing monitoring and approval procedures did not id...

Finding Summary – During the audit, it was determined that an employee used a District purchasing card to make unauthorized personal purchases that were subsequently charged to the Twenty-First Century Community Learning Centers federal program. Existing monitoring and approval procedures did not identify the improper expenditures. As a result, approximately $7,000 of unallowable costs were charged to the federal award, resulting in a significant deficiency in internal control over compliance related to allowable costs and cost principles. Contact Person Responsible for Corrective Action – Dr. Chace Ramey, Superintendent Corrective Actions Planned – The District has implemented additional review and monitoring procedures over purchasing card transactions and federal program expenditures. Supporting documentation is reviewed to ensure expenditures are allowable, properly approved, and directly related to program purposes. District administration will continue to monitor compliance with federal requirements to reduce the risk of unallowable costs being charged to federal awards. Anticipated Completion Date of Corrective Action Plan – June 30, 2026.

View Audit 408984

Finding 1226292 (2025-006)

Material Weakness 2025

City of Blackduck

MN

Questioned Costs Subrecipient Monitoring Material Weakness

Recommendation: We recommend that the City implement controls over USDA reports to ensure that they are reviewed prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will work to ensure t...

Recommendation: We recommend that the City implement controls over USDA reports to ensure that they are reviewed prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will work to ensure that the management reports are reviewed prior to submission. Name of the contact person responsible for corrective action: Christina Regas, City Administrator Planned completion date for corrective action plan: December 31, 2026.

View Audit 408960

Finding 1226288 (2025-001)

Material Weakness 2025

City of Greensburg

IN

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

FINDING 2025-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Amy Borns Contact Phone Number and Email Address: 812-663-8582 ext 1 & aborns@greensburg.in.gov Views of Responsible Officials: We concur with th...

FINDING 2025-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Amy Borns Contact Phone Number and Email Address: 812-663-8582 ext 1 & aborns@greensburg.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When the SLFRF Compliance report is completed by the Clerk-Treasurer, either the Accounts Payable/Receivable Specialist or the Personnel Administrator will double check it and sign off (or send an email) concurring with the report. Anticipated Completion Date: This will be completed no later than April 30, 2027.

View Audit 408956

Finding 1226244 (2025-002)

Material Weakness 2025

American Physical Society

MD

Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2025-002 Compliance Requirement: Subrecipient Monitoring Corrective Action Plan APS acknowledges the finding and has reviewed its procedures related to NSF prior-approval requirements for post-award subawards. In the instances identified, the subawards were not identified at the prop...

Finding Number: 2025-002 Compliance Requirement: Subrecipient Monitoring Corrective Action Plan APS acknowledges the finding and has reviewed its procedures related to NSF prior-approval requirements for post-award subawards. In the instances identified, the subawards were not identified at the proposal stage and arose after the NSF award had already been issued. APS notes that the NSF Proposal and Award Policies and Procedures Guide (PAPPG) does not explicitly state that grantees must obtain separate prior written approval for post-award subawards that were not identified in the original proposal. As a result, APS personnel did not recognize that additional NSF authorization was required under these circumstances. APS has strengthened its grant administration procedures to ensure compliance with sponsor requirements. APS has implemented additional review procedures requiring grant administration personnel and Principal Investigators to assess prior-approval requirements before executing any post-award subaward. APS will document this review and, when required, obtain and retain written sponsor authorization prior to issuing a subaward. In addition, APS has enhanced training for grants management personnel regarding NSF award administration requirements and will maintain documentation evidencing compliance with all applicable prior-approval requirements. APS will continue to monitor subaward activity throughout the life of each award to ensure that sponsor approvals are obtained and retained timely and that all federal award requirements are met. APS will implement the corrective action plan on August 31, 2026. Management's contact responsible for the implementation of the Corrective Action Plan: Name: Jane Hopkins Gould Position: Chief Financial & Operating Officer Telephone number: 301-209-3276

View Audit 408898

Finding 1226198 (2025-001)

Material Weakness 2025

City of Gloucester, Massachusetts

MA

Subrecipient Monitoring § 200.332

Condition: The City did not maintain risk assessments to evaluate each subrecipients risk of noncompliance and level of monitoring required and did not maintain any documentation indicating that monitoring occurred for five subrecipients. Corrective Action Planned: Management agrees with the finding...

Condition: The City did not maintain risk assessments to evaluate each subrecipients risk of noncompliance and level of monitoring required and did not maintain any documentation indicating that monitoring occurred for five subrecipients. Corrective Action Planned: Management agrees with the finding. Although staffing changes affected overall grant oversight, responsibility for monitoring these subrecipients had been assigned; however, the required risk assessments and monitoring activities were not completed or documented. The city has clarified responsibility for subrecipient oversight and will require documented risk assessments, monitoring procedures, and supervisory review for all future federal subawards. Anticipated Completion Date: June 2027 Contact: Alex Koppelman, Community Development Director

View Audit 408837

Corrective Action Plans

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