Corrective Action Plans

Finding 1214863 (2025-004)

Material Weakness 2025

MS

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

We agree with Finding 2025-004 and the recommendations described above. We will work to implement additional controls over financial reporting to ensure the financials are submitted in a timely manner.

View Audit 401563

Finding 1214780 (2025-001)

Material Weakness 2025

Sanford

SD

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

As it relates to Research milestone billing for the PASC grant, procedures were revised in 2025 after the 2024 Audit. Upon receipt of invoice and payment from PASC, the Research Billing team will review and provide notification to Research Director and Research Manager via email if the invoice and p...

As it relates to Research milestone billing for the PASC grant, procedures were revised in 2025 after the 2024 Audit. Upon receipt of invoice and payment from PASC, the Research Billing team will review and provide notification to Research Director and Research Manager via email if the invoice and payment received matches to what is shown as owed in our systems. The Corrective Action Plan from the 2024 Audit was already put into place however this is a repeat finding due to the timing of the 2024 finding. Responsible Party: Stephanie Swanson, Director of Insurance Anticipated completion date: Already Complete

View Audit 401518

Finding 1214777 (2025-001)

Material Weakness 2025

Metro Towers, Inc. St. James Place

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2025. Finding 2025-001 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will follow our policies and procedures to ensure that accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date July 31, 2026

View Audit 401516

Finding 1214770 (2025-001)

Material Weakness 2025

Parallel Senior Villas, INC

KS

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2025. Responsible Party Name: Fred Arreguin Position: Chief Financial Officer Telephone Number: 816-561-4240 Finding 2025-001 (Material Weakness) Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditor’s finding. Corrective Action We performed the required repair and maintenance on the elevator issue identified during the February 23, 2026 inspection. The elevator company reinspected the elevator on April 1, 2026, and noted the issue was resolved. On April 3, 2026, we received a Certificate of Inspection that expires on February 23, 2027. Anticipated Completion Date April 3, 2026

View Audit 401507

Finding 1214767 (2025-001)

Material Weakness 2025

Northeast Texas Public Health District

TX

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

Management’s Views and Corrective Action Plan: Management’s Views: Management agrees with the finding. While the hours charged to the federal programs were reasonable and supported, the lack of timely supervisory approval represents a breakdown in the District’s established internal control procedur...

Management’s Views and Corrective Action Plan: Management’s Views: Management agrees with the finding. While the hours charged to the federal programs were reasonable and supported, the lack of timely supervisory approval represents a breakdown in the District’s established internal control procedures over payroll processing. Management acknowledges the importance of ensuring that all payroll charges to federal awards are properly reviewed and approved in accordance with District policy and federal requirements. Corrective Action: The District’s Human Resource Department will verify timecard approvals on Mondays. If Monday falls on a holiday, approvals will be verified on the Friday before. Human Resources will verify that each employee has approved his or her timecard for the prior week and that the employee’s Supervisor or Director has also approved the timecard. For timecards not approved by the employee, an email will be sent to the employee and the Supervisor or Director will be included. For timecards not approved by the Supervisor or Director, an email will be sent to the Supervisor or Director requesting approval, and the CEO will be included. Prior policy did not specify actions when timecards are not approved. Responsible Party: The District’s Human Resources Director and Department Directors Implementation Date: June 1, 2026 Monitoring Procedures: The Human Resources Director will maintain documentation of the weekly review process, including any follow-up communications. Compliance with the timecard approval policy will be periodically reviewed to ensure the control is operating effectively. Any recurring issues will be communicated to executive management for further action. Monitoring procedures were not included in prior policy.

View Audit 401492

Finding 1214765 (2025-002)

Material Weakness 2025

Carolina University

NC

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management acknowledges the finding related to student eligibility and internal controls over Direct Loan aggregate limits and agrees that enhancements are necessary to ensure full compliance with federal requirements.

View Audit 401488

Finding 1214765 (2025-002)

Material Weakness 2025

Carolina University

NC

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

This condition relates to the prior fiscal year and occurred before centralized oversight of Financial Aid operations was established under the Business Services division in February 2026.

View Audit 401488

Finding 1214765 (2025-002)

Material Weakness 2025

Carolina University

NC

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Corrective actions implemented and in progress include:

View Audit 401488

Finding 1214765 (2025-002)

Material Weakness 2025

Carolina University

NC

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

· Implementation of a formal pre-disbursement review process to verify aggregate loan limits using NSLDS data

View Audit 401488

Finding 1214765 (2025-002)

Material Weakness 2025

Carolina University

NC

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

· Strengthening system validation procedures to ensure integrations and automated controls are functioning as intended

View Audit 401488

Finding 1214765 (2025-002)

Material Weakness 2025

Carolina University

NC

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

· Establishment of supervisory review for students approaching aggregate loan limits and higher-risk disbursements

View Audit 401488

Finding 1214765 (2025-002)

Material Weakness 2025

Carolina University

NC

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

· Review and correction of identified overawards, with coordination for any required adjustments or repayments

View Audit 401488

Finding 1214765 (2025-002)

Material Weakness 2025

Carolina University

NC

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

· Enhanced staff training on federal eligibility requirements and monitoring procedures

View Audit 401488

Finding 1214765 (2025-002)

Material Weakness 2025

Carolina University

NC

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

· Ongoing monitoring and periodic internal review to ensure continued compliance

View Audit 401488

Finding 1214765 (2025-002)

Material Weakness 2025

Carolina University

NC

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management is committed to strengthening internal controls over Title IV programs and ensuring sustained compliance with federal regulations.

View Audit 401488

Finding 1214722 (2025-001)

Material Weakness 2025

Mayflower School District

AR

Subrecipient Monitoring Internal Control / Segregation of Duties School Nutrition Programs

The District experienced a transition in the Business Manager position in February 2025. Following this personnel change, the District began implementing procedural adjustments to strengthen internal controls and improve segregation of duties. Because all three district office staff members were eit...

The District experienced a transition in the Business Manager position in February 2025. Following this personnel change, the District began implementing procedural adjustments to strengthen internal controls and improve segregation of duties. Because all three district office staff members were either new to their roles or new to the District during this transition, implementation of these changes took additional time while staff became familiar with their responsibilities. With staff now established in their respective positions and gaining experience, the District has reassigned certain duties and implemented additional oversight procedures to better segregate financial responsibilities and strengthen internal controls moving forward.

View Audit 401472

Finding 1214692 (2025-001)

Material Weakness 2025

Kiona-Benton City School District No. 52

WA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring

Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of District contact person: Name: John Hassell Address: 1105 Dale. Ave. Benton City, WA 99320 Phone Number: 5...

Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of District contact person: Name: John Hassell Address: 1105 Dale. Ave. Benton City, WA 99320 Phone Number: 509-588-2004 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The District agrees with the auditor’s finding. The District did not have adequate controls to ensure we followed our policy to comply with the procurement requirements required by the Child Nutrition Cluster. The District is committed to maintaining strong internal controls and ensuring all future expenditures of federal funds fully comply with procurement mandates. The District is conducting a comprehensive review of our procurement policies with all relevant staff to ensure we follow our policies regarding federal compliance requirements. The District will ensure that the start of each fiscal year that The District will follow a competitive procurement process based on the estimated spend for the vendor. Anticipated date to complete the corrective action: June 1, 2026

View Audit 401425

Finding 1214645 (2025-001)

Material Weakness 2025

Brompton Community Iii, LLC

TX

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.

View Audit 401357

Finding 1214644 (2025-001)

Material Weakness 2025

One Oaklake Vii, LLC

TX

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.

View Audit 401356

Finding 1214643 (2025-001)

Material Weakness 2025

One Oaklake Vi, LLC

TX

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.

View Audit 401355

Finding 1214642 (2025-001)

Material Weakness 2025

One Oaklake X, LLC

TX

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.

View Audit 401354

Finding 1214631 (2025-001)

Material Weakness 2025

Irl Council

FL

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.303

Recommendation: The Federal Funding Accountability and Transparency Act (FFATA) reporting requirement is a general term and condition from the Department of Commerce and should be completed as required and reviewed by someone other than the preparer before submission. Management’s Response: The FFAT...

Recommendation: The Federal Funding Accountability and Transparency Act (FFATA) reporting requirement is a general term and condition from the Department of Commerce and should be completed as required and reviewed by someone other than the preparer before submission. Management’s Response: The FFATA reporting requirement was not a specific award condition on the grant award to the IRL Council from NOAA Fisheries. However, it is a standard general term and condition from the Department of Commerce which is referenced on the grant award. The subawards for the NOAA grant have now been input into SAM.gov. The IRL Council will review the specific FFATA requirements required by the Department of Commerce (different than the EPA requirements) and will make sure that the IRL Council continues to be in compliance. Responsible Party: Daniel Kolodny, Chief Operating Officer Anticipated Completion Date: May 1, 2026

View Audit 401323

Finding 1214630 (2025-002)

Material Weakness 2025

BAGDAD UNIFIED SCHOOL DISTRICT NO. 20

AZ

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

The District will establish a system of internal controls to ensure wage rate requirements are included in construction contracts funded by Federal awards, and certified payroll reports are obtained from contractors to verify compliance with federal prevailing wage requirements.

View Audit 401322

Finding 1214609 (2025-001)

Material Weakness 2025

Catholic Medical Mission Board, Inc.

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2025-001: Reporting - Other Finding Required to be Reported under Uniform Guidance View of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The Organization acknowledges the oversight in not reporting subawards exceeding $30,000 in the FFATA Subaward ...

Finding 2025-001: Reporting - Other Finding Required to be Reported under Uniform Guidance View of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The Organization acknowledges the oversight in not reporting subawards exceeding $30,000 in the FFATA Subaward Reporting System (FSRS), which was due to a lack of awareness regarding this specific requirement after hand-over transitions to new staff. To address this, the Organization developed formal procedures to ensure full compliance with all FFATA reporting. These include clearly defined responsibilities and training relevant staff and internal reviews to verify ongoing compliance, to ensure timely submission of required reports. The organization is committed to strengthening internal controls to ensure transparency, maintain compliance with federal grant regulations, and prevent recurrence of this issue. Name of contact person: Name: Michael Woliver Title: Senior Director, Compliance & Operations Contact: MWoliver@cmmb.org Proposed Completion Date : September 30, 2025, and ongoing

View Audit 401280

Finding 1214601 (2025-002)

Material Weakness 2025

TOWN OF STERLING

MA

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

Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: The Town is currently working on the policy. Anticipated Completion Date: Fiscal year 2027 Contact: Fred Aponte, Town Accountant

View Audit 401275

Corrective Action Plans

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