Corrective Action Plans

Finding 1240415 (2025-002)

Material Weakness 2025

NC

Cash Management HUD Housing Programs Subrecipient Monitoring § 200.305 § 200.516

Authority's Response and Planned Corrective Action Plan: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public Housing Capital Fund Program to ensure that established internal control policies are being followed on a timely basis. Kinteh Darboe,...

Authority's Response and Planned Corrective Action Plan: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public Housing Capital Fund Program to ensure that established internal control policies are being followed on a timely basis. Kinteh Darboe, Chief of Financial Operations & Management, is responsible for ensuring the deficiencies have been rectified by March 31, 2026.

View Audit 414907

Finding 1240408 (2025-001)

Material Weakness 2025

The Mount St. James Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2025-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: The Mount St. James Apartments agrees wit...

Finding #2025-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: The Mount St. James Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact John Lutz, Vice President of Financial Strategy, at (315) 424-1821.

View Audit 414898

Finding 1240400 (2025-006)

Material Weakness 2025

NONTRADITIONAL EMPLOYMENT FOR WOMEN

NY

Subrecipient Monitoring

Management agrees with the findings and will implement procedures to identify, prepare, review, and submit all required reports associated with federal awards.

View Audit 414897

Finding 1240399 (2025-005)

Material Weakness 2025

NONTRADITIONAL EMPLOYMENT FOR WOMEN

NY

Subrecipient Monitoring Allowable Costs / Cost Principles

Management agrees with the finding and will implement procedures to reconcile reimbursement amounts to actual expenditures and program activity.

View Audit 414897

Finding 1240393 (2025-001)

Material Weakness 2025

Young Women's Christian Association of Metropoliatan St. Louis

MO

Reporting Subrecipient Monitoring Significant Deficiency

Agency will develop a written process for submitting FSRS as required to include tracking schedule by subcontract to ensure timely submissions within one month following the signing of a new award. In Addition, the agency has appointed a cost specialist to carry out this responsibility with the Head...

Agency will develop a written process for submitting FSRS as required to include tracking schedule by subcontract to ensure timely submissions within one month following the signing of a new award. In Addition, the agency has appointed a cost specialist to carry out this responsibility with the Head Start Director serving as back up. The report is submitted to the CFO and filed in the agency’s fiscal electronic filing system in preparation for the annual audit. The FSRS for FY2026 is complete and timely submitted in alignment with subcontract renewals.

View Audit 414884

Finding 1240336 (2025-003)

Material Weakness 2025

Hamilton County General Health District

OH

Allowable Costs / Cost Principles Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.405

All RMS’s will be accepted by RMS Coordinators within 72 hours of the observation moment. RMS coordinators will regularly complete training with RMS section chiefs, supervisors, and participants on the importance of timely completion of RMS observations. RMS coordinators will provide RMS tips and hi...

All RMS’s will be accepted by RMS Coordinators within 72 hours of the observation moment. RMS coordinators will regularly complete training with RMS section chiefs, supervisors, and participants on the importance of timely completion of RMS observations. RMS coordinators will provide RMS tips and hints to participants and supervisors regarding the importance of timeliness of RMS. RMS “Passport” training will be conducted with Top Management in March of 2027. A new RMS Dashboard was created to advise Program leadership of RMS data and participant trends. RMS Supervisor validation data will be reviewed and shared with HCJFS leadership on a quarterly basis. The issues noted in RMS Audit will be shared with the RMS stakeholders. New Fiscal Analyst with be trained as RMS Backups to help ensure timeliness. The 8-minute RMS training video offered on the Beacon and an RMS “one pager” refresher was shared with RMS participants, supervisors, section chiefs on 09/08/2026. Guidance was provided to review both materials by 09/31/2026. HCJFS will implement this on a yearly basis moving forward. The RMS Supervisor and RMS Coordinators will have a better understanding to accept RMS’s timely, no matter who initially started the RMS correction conversation with the participant. The RMS Supervisor will conduct monthly spot checks of each cost pool to ensure timely completion of RMS observations.

View Audit 414858

Finding 1240261 (2025-009)

Material Weakness 2025

Philander Smith College

AR

Student Financial Aid Subrecipient Monitoring Reporting

Federal Program / Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033. Finding Reference Number 2025-009 1. Finding Summary The auditor identified that five (5) out of sixty (60) sampled students had Title IV-created credit balances that remained on their accounts for more than 14 days wi...

Federal Program / Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033. Finding Reference Number 2025-009 1. Finding Summary The auditor identified that five (5) out of sixty (60) sampled students had Title IV-created credit balances that remained on their accounts for more than 14 days without being released to the student or parent. 2. Management's Position Management agrees with the finding. Management Explanation Management agrees with the finding and acknowledges that the identified condition resulted from the system not pulling credit balances per semester. 3. Root Cause Analysis The root cause was the absence of the system not pulling credit balances per semester. Therefore, it is a manual process to verify if the current semester aid creates a refund for current semester charges when a balance from a prior semester is rolling forward. 4. Corrective Action(s) Management has enhanced system controls and implemented periodic internal monitoring. Description of Corrective Actions To address this finding and prevent recurrence, the University is performing weekly reviews of all student accounts that had aid processed during that week. This review is important because all statements are reviewed even if a credit balance is not showing to identify if the aid for the period creates a credit for the semester despite a beginning balance. Further, the University is transitioning to a new accounting system which will identify credit by term. The new system, Colleague, which will automate the process, will be implemented in approximately 18 months. 5. Risk Mitigation (Required - Even if Disagreeing) The institution recognizes the importance of mitigating compliance risk in this area. Accordingly, the corrective actions described above are designed to timely identify student accounts with a refundable credit balance and future audit findings. 6. Responsible Party • Office/Department: Business Office • Title of Responsible Official: Senior Accountant • Name (optional): ____________ _ 7. Implementation Timeline Manual corrective actions have been implemented and are ongoing as part of standard operating procedures. The automated process is anticipated to be fully in place within 18 months once the University transitions to the Colleague system. • Corrective action implemented: IZI Yes D No • If not fully implemented, expected completion date: Action is fully implemented, but will transition to a new automated process at a later date. 8. Status of Corrective Action (For Prior-Year or Repeat Findings) IZI Fully implemented D Partially implemented D Not yet implemented Evidence of Implementation An example can be provided for a student with a balance who received a refund for the current semester despite not showing a credit balance. 9. Monitoring and Sustainability The University will continue its manual review process until it can be automated.

View Audit 414825

Finding 1240257 (2025-008)

Material Weakness 2025

Philander Smith College

AR

Student Financial Aid Internal Control / Segregation of Duties Subrecipient Monitoring

Federal Program / Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033 Finding Reference Number 2025-008 1. Finding Summary The auditor identified three (3) instances in which the University did not return unearned Title IV funds within the required 45-day timeframe following a student's w...

Federal Program / Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033 Finding Reference Number 2025-008 1. Finding Summary The auditor identified three (3) instances in which the University did not return unearned Title IV funds within the required 45-day timeframe following a student's withdrawal, with the return occurring significantly after the institution's date of determination and one (1) instance in which proper supporting documentation was not maintained. 2. Management's Position Management agrees with the finding. Management Explanation Management agrees with the finding and concurs that the return of unearned Title IV funds must occur within the required regulatory timeframe. The University recognizes the importance of timely Return of Title IV processing and is committed to strengthening internal controls, oversight, and coordination to ensure future compliance. "3. Root Cause Analysis The root cause was the absence of a formal monitoring and tracking process for Return of Title IV (R2T4) obligations, combined with limited supervisory oversight and insufficient coordination between the Office of Financial Aid, the Business Office, and Student Retention. These factors resulted in delayed identification of withdrawals and untimely processing ofrequired Title IV fund returns. 4. Corrective Action(s) Management is working to implement standardized workflows and periodic internal monitoring. Description of Corrective Actions To address this finding and prevent recurrence, the University has centralized oversight of the Return of Title IV (R2T4) process by assigning responsibility to the Director of Financial Aid and implementing a formal tracking and monitoring system to ensure all returns are completed within the required 45-day timeframe. The Director of Financial Aid now collaborates with Student Retention to receive prompt notification of student withdrawals. Once funds are removed from the student account for R2T4, the Business Office returns the funds within 3 days. In addition, supervisory review procedures have been established to verify the accuracy and timeliness ofR2T4 calculations and returns, strengthening internal controls and ensuring ongoing compliance with federal regulations. Implementing the revised process has been delayed due to personnel changes. Additionally, the University has contracted with Blue Icon Advisors, a National Association of Student Financial Aid Administrators' financial aid consulting service, to review the R2T4 process and assist with implementation. 5. Risk Mitigation (Required - Even if Disagreeing) The University recognizes the importance of proactively managing regulatory risk related to the Return of Title IV process. The corrective actions implemented are intended to improve the timely identification of student withdrawals, strengthen oversight ofR2T4 calculations and returns, and enhance coordination among responsible offices, thereby reducing the risk of delayed returns, regulatory exposure, and future audit findings. 6. Responsible Party • Office/Department: Office of Financial Aid • Title of Responsible Official: Financial Aid Director • Name (optional): ____________ _ 7. Implementation Timeline • Corrective action implemented: D Yes ~ No • If not fully implemented, expected completion date: December 31, 2026 8. Status of Corrective Action (For Prior-Year or Repeat Findings) D Fully implemented D Partially implemented ~ Not yet implemented Evidence of Implementation In progress, evidence is not yet available. 9. Monitoring and Sustainability The University will ensure ongoing compliance by conducting routine internal reviews of Return of Title IV activity, including verification of withdrawal notifications, calculation dates, and return confirmations. R2T4 tracking reports and supervisory oversight will be used to monitor timeliness and accuracy, and procedures will be reinforced through continued staff training and management review to support long-term sustainability.

View Audit 414825

Finding 1240243 (2025-003)

Material Weakness 2025

Philander Smith College

AR

Reporting Subrecipient Monitoring Material Weakness § 200.512 § 200.520

Institution Name Philander Smith University Fiscal Year Ended June 30, 2025 Federal Program / Assistance Listing Number (ALN) Finding Reference Number 2025-003 1. Finding Summary The auditor noted that the University did not submit is audit reporting package and data collection form to the Federal A...

Institution Name Philander Smith University Fiscal Year Ended June 30, 2025 Federal Program / Assistance Listing Number (ALN) Finding Reference Number 2025-003 1. Finding Summary The auditor noted that the University did not submit is audit reporting package and data collection form to the Federal Audit Clearinghouse within the time frame required. 2. Management’s Position Management agrees with the finding. Management Explanation Management agrees with the finding and acknowledges that the identified condition resulted from staffing vacancies and timing delays in the annual audit caused by limited staff. 3. Root Cause Analysis The root cause was staffing vacancies which has caused the University to fall behind on key reconciliations and month-end close processes. With fewer personnel, existing staff had to take on additional responsibilities which has caused slower turnaround times for day-to-day duties. Although staff are cross-trained where appropriate, vacancies disrupt normal workflows. 4. Corrective Action(s) Management is working to fill vacancies and also further cross-train staff. The University is also considering how to best engage temporary staff based on funding available from vacancies. The University acknowledges that although month-end workflows are in place, monitoring needs to be strengthen, especially during peak times. Finally, the University is investing in a new cloud-based Enterprise Resource Planning (ERP) software designed for higher education institutions, Ellucian Colleague, which should automate more business processes and reconciliations. Description of Corrective Actions The University has recently hired a Controller, a position which has been vacant for some time. The Controller will work to strengthen month-end workflows, staff training, and to fill remaining vacancies. 5. Risk Mitigation (Required — Even if Disagreeing) The University institution recognizes the importance of mitigating compliance risk in this area. Accordingly, the corrective actions described above are designed to reduce the risk of inconsistent documentation, misinterpretation of regulatory requirements, and future audit findings. 6. Responsible Party • Office/Department: Business Office • Title of Responsible Official: Vice President for Fiscal Affairs • Name (optional): _____________________________ 7. Implementation Timeline • Corrective action implemented: ☒ Yes ☐ No • If not fully implemented, expected completion date: December 31, 2026 8. Status of Corrective Action (For Prior-Year or Repeat Findings) ☐ Fully implemented ☐ Partially implemented ☐ Not yet implemented Evidence of Implementation Hiring documentation for the Controller. 9. Monitoring and Sustainability The University will conduct quarterly internal reviews of month-end close commencing the period ending June 30, 2026 to monitor progress with audit preparation which will ensure timely Federal Audit Clearinghouse submission. 10. Management Certification I certify that the information provided above is accurate and represents management’s corrective action plan for the audit finding identified. Signature: ________________________________________________ Name: __LaTonya Hayes_____________________________________ Title: ___Interim CFO_______________________________________ Email: __lhayes@philander.edu_______________________________ Phone: __(501) 370-5341____________________________________ Date: ___9/17/2026__________________________________________

View Audit 414825

Finding 1240216 (2025-002)

Material Weakness 2025

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring HUD Housing Programs Equipment & Real Property Management

Finding 2025-002: Comments on the Finding and Each Recommendation During prior years, the Board of Directors disbursed funds from the replacement reserve to fund development of other housing developments. Effective June 10, 2022, the Board of Directors entered into a repayment agreement with HUD to ...

Finding 2025-002: Comments on the Finding and Each Recommendation During prior years, the Board of Directors disbursed funds from the replacement reserve to fund development of other housing developments. Effective June 10, 2022, the Board of Directors entered into a repayment agreement with HUD to return funds to the Corporation. The agreement required $5,400, $4,200, and $3,000, all respectively, to be returned to the Corporation during the years ended December 31, 2025, 2024 and 2023. The Board of Directors returned $0, $1,400, and $250, all respectively, during the years ended December 31, 2025, 2024, and 2023. At December 31, 2025, 2024, and 2023, the Board of Directors owes $53,350, $53,350, and $54,750, all respectively, to the Corporation. The Board of Directors should replace the funds that were disbursed from the reserve for replacements without HUD approval in accordance with the repayment agreement entered into with HUD on June 10, 2022. Action(s) taken or planned on the finding Management and the Board of Directors concur with the finding and the auditor's recommendation. The Board of Directors is working on making the delinquent deposits for 2023, 2024, 2025, and all future deposits as required in the repayment agreement entered into with HUD on June 10, 2022.

View Audit 414809

Finding 1240214 (2025-001)

Material Weakness 2025

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring HUD Housing Programs

Finding 2025-001: Comments on the Finding and Each Recommendation The Corporation has not filed the 2017, 2018, 2019, 2020, 2021, 2022, 2023, or 2024 federal income tax returns. Tax returns should be filed on a timely basis and all delinquent tax returns should be filed as soon as possible. Action(s...

Finding 2025-001: Comments on the Finding and Each Recommendation The Corporation has not filed the 2017, 2018, 2019, 2020, 2021, 2022, 2023, or 2024 federal income tax returns. Tax returns should be filed on a timely basis and all delinquent tax returns should be filed as soon as possible. Action(s) taken or planned on the finding Management and the Board of Directors concur with the finding and the auditor's recommendation. Management and the Board of Directors are taking steps to file the previous tax returns and have the Corporation's not-for-profit designation reinstated.

View Audit 414809

Finding 1240201 (2025-003)

Material Weakness 2025

Southwestern Christian University, Inc.

OK

Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Southwestern Christian University recognizes the importance of full compliance with the Gramm-Leach-Bliley Act (GLBA) and the updated Safeguards Rule. The University will continue working to complete and document the remaining requi...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Southwestern Christian University recognizes the importance of full compliance with the Gramm-Leach-Bliley Act (GLBA) and the updated Safeguards Rule. The University will continue working to complete and document the remaining requirements of its written information security program, including risk assessment and mitigation, multifactor authentication, security monitoring, employee training, service provider assessments, incident response procedures, and ongoing oversight. The University will work closely with Nomerel, our IT specialist, along with the Qualified Individual and appropriate University personnel, to review current safeguards, identify remaining gaps, and implement the necessary policies, procedures, and controls to achieve and maintain compliance. The University will also ensure that the required annual assessment and reporting of the information security program are completed and documented. The University will monitor compliance on an ongoing basis and update its information security program as necessary to address changes in technology, threats, and regulatory requirements. Person Responsible for Corrective Action Plan: Dustin Sells (VP of Academic Affairs) - Qualified Individual, in coordination with Mark Arthur (Chief Financial Officer), Nomerel IT personnel, and University Administration. Anticipated Date of Completion: June 30, 2027

View Audit 414793

Finding 1240182 (2025-003)

Material Weakness 2025

City of Toledo

OH

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

The City will establish and implement a formal tracking system and related internal controls for all contracts and projects subject to prevailing wage requirements, including CDBG-funded projects. The system should identify all applicable prime contractors and subcontractors and ensure that weekly c...

The City will establish and implement a formal tracking system and related internal controls for all contracts and projects subject to prevailing wage requirements, including CDBG-funded projects. The system should identify all applicable prime contractors and subcontractors and ensure that weekly certified payroll reports are submitted and reviewed timely in accordance with prevailing wage requirements.

View Audit 414768

Finding 1240181 (2025-002)

Material Weakness 2025

City of Toledo

OH

Subrecipient Monitoring

The City will enhance its internal control over the reporting requirements of the CDBG program by reviewing the U.S. Department of Housing and Urban Development’s federal guidance for reporting.

View Audit 414768

Finding 1240165 (2025-001)

Material Weakness 2025

Noble County

OH

Subrecipient Monitoring Reporting HUD Housing Programs § 200.329

The County Commissioners and Auditor will monitor this internally.

View Audit 414736

Finding 1240163 (2025-003)

Material Weakness 2025

Mid-Atlantic Clean Hydrogen Hub, Inc.

PA

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Contact Person: Manny Citron, Chief Operating Officer Recommendation: MACH2 should review and update its internal control policies and procedures to ensure transactions are consistenly processed, approvals are clearly documented, and indiviudals responsible for the recorded of transactions are aware...

Contact Person: Manny Citron, Chief Operating Officer Recommendation: MACH2 should review and update its internal control policies and procedures to ensure transactions are consistenly processed, approvals are clearly documented, and indiviudals responsible for the recorded of transactions are aware of their responsibilities. Action: MACH2 will continue to strengthen and refine its internal control policies and procedures thorughout 2026, with a focus on improving the consistency of processing transactions, documenting payment approvals, and providing clear roles and responsibilities for individuals involved in the recording of financial transactions. Date of Completion: December 31, 2026

View Audit 414731

Finding 1240151 (2025-012)

Material Weakness 2025

Alaska Pacific University

AK

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Finding 2025-12 Special Tests and Provisions: Title IV Credit Balance Disbursements – Noncompliance and Significant Deficiency in Internal Control Over Compliance; Planned Corrective Action Plan: APU will enhance monitoring of Title IV credit balances to ensure balances are identified, reviewed, and...

Finding 2025-12 Special Tests and Provisions: Title IV Credit Balance Disbursements – Noncompliance and Significant Deficiency in Internal Control Over Compliance; Planned Corrective Action Plan: APU will enhance monitoring of Title IV credit balances to ensure balances are identified, reviewed, and disbursed within the required 14-day period. Student account and financial aid personnel will establish a recurring review of outstanding credit balances, document follow-up and resolution, and escalate unresolved balances before the federal deadline.; Anticipated Completion Date: July 1, 2027

View Audit 414713

Finding 1240147 (2025-011)

Material Weakness 2025

Alaska Pacific University

AK

Reporting Special Tests & Provisions Student Financial Aid

Finding 2025-11 Special Tests and Provisions: NSLDS Reporting – Noncompliance and Significant Deficiency in Internal Control Over Compliance; Planned Corrective Action Plan: APU will strengthen procedures for identifying and reporting enrollment status changes, including degree conferrals occurring ...

Finding 2025-11 Special Tests and Provisions: NSLDS Reporting – Noncompliance and Significant Deficiency in Internal Control Over Compliance; Planned Corrective Action Plan: APU will strengthen procedures for identifying and reporting enrollment status changes, including degree conferrals occurring outside the normal graduation cycle. Appropriate personnel will periodically review enrollment and graduation activity to identify changes requiring submission to the National Student Clearinghouse and NSLDS, and documentation of the review and reporting will be retained.; Anticipated Completion Date: July 1, 2027

View Audit 414713

Finding 1240143 (2025-010)

Material Weakness 2025

Alaska Pacific University

AK

Subrecipient Monitoring Special Tests & Provisions Significant Deficiency § 200.308

Finding 2025-10 Special Tests and Provisions: Key Personnel Changes –Significant Deficiency in Internal Control Over Compliance, Planned Corrective Action Plan: APU will establish a centralized process for identifying key personnel requirements contained in federal awards. Grant records will identif...

Finding 2025-10 Special Tests and Provisions: Key Personnel Changes –Significant Deficiency in Internal Control Over Compliance, Planned Corrective Action Plan: APU will establish a centralized process for identifying key personnel requirements contained in federal awards. Grant records will identify positions or individuals subject to agency notification or prior approval requirements. Key personnel assignments will be reviewed periodically and when personnel changes occur and required agency or pass-through entity communications and approvals will be retained with the grant record.; Anticipated Completion Date: July 1, 2027

View Audit 414713

Finding 1240102 (2025-004)

Material Weakness 2025

Alaska Pacific University

AK

Cash Management Subrecipient Monitoring § 200.302 § 200.303

Finding 2025-04 Inadequate Documentation and Review of Reimbursement Requests - Material Weakness in Internal Control Over Compliance; Planned Corrective Action Plan: APU will implement written procedures requiring federal reimbursement and drawdown requests to be reconciled to supporting expenditur...

Finding 2025-04 Inadequate Documentation and Review of Reimbursement Requests - Material Weakness in Internal Control Over Compliance; Planned Corrective Action Plan: APU will implement written procedures requiring federal reimbursement and drawdown requests to be reconciled to supporting expenditure records and reviewed and approved prior to submission. Each request will retain the underlying expenditure support, reconciliation, evidence of preparer and reviewer approval, and documentation of the amount ultimately drawn. Records will be maintained in a centralized grant file and made available for audit and monitoring.; Anticipated Completion Date: July 1, 2027

View Audit 414713

Finding 1240069 (2025-002)

Material Weakness 2025

City of Desert Hot Springs

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2025-002 Procurement and Suspension Debarment – Internal Control over Suspension and Debarment The City has incorporated the Uniform Guidance requirements into a procedure in our decentralized environment to ensure the City is in compliance with the requirements. Prior to contract award the ...

Finding 2025-002 Procurement and Suspension Debarment – Internal Control over Suspension and Debarment The City has incorporated the Uniform Guidance requirements into a procedure in our decentralized environment to ensure the City is in compliance with the requirements. Prior to contract award the Management Analysts in Finance and Public Works will access SAM.gov to check for possible ineligibility and keep a record of that check with the time stamped for every contract using federal funds. The Finance Management Analyst currently monitors meeting agendas, the bidding process, and grant funding to ensure the process is completed. Upon agenda monitoring, the Finance Management Analyst will confirm with the Public Works Management Analyst to ensure the SAM.gov check was completed before the award of the contract. Responsible Persons: Finance Manager, Management Analyst Implementation Date: March 1, 2025

View Audit 414682

Finding 1240061 (2025-012)

Material Weakness 2025

COUNTY OF MCCURTAIN

OK

Subrecipient Monitoring § 200.1 § 200.303 § 200.329 § 200.344

The BOCC acknowledges the finding and I will improve reconciliation and review procedures used in preparing federal reports. County officials involved in grant reporting will work together to ensure repotted obligations and expenditures are reconciled to supporting records before submission.

View Audit 414666

Finding 1240059 (2025-008)

Material Weakness 2025

COUNTY OF MCCURTAIN

OK

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

The current Board of County Commissioners acknowledges the finding. While portions of this finding relate to prior fiscal years, the current Board is committed to strengthening county-wide internal controls over federal programs. The Board has reviewed the audit recommendations and will continue imp...

The current Board of County Commissioners acknowledges the finding. While portions of this finding relate to prior fiscal years, the current Board is committed to strengthening county-wide internal controls over federal programs. The Board has reviewed the audit recommendations and will continue implementing procedures addressing risk assessment, communication, monitoring, and compliance oversight for federal grants.

View Audit 414666

Finding 1240005 (2025-002)

Material Weakness 2025

Tredyffrin/easttown School District

PA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213

Special Education Cluster – Assistance Listing No. 84.027, 84.173 Recommendation: The District should ensure that employees are following the requirements they have outlined in their procurement policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

Special Education Cluster – Assistance Listing No. 84.027, 84.173 Recommendation: The District should ensure that employees are following the requirements they have outlined in their procurement policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented corrective actions to ensure compliance with federal suspension and debarment requirements as stated in existing Policy/Regulation 3233. Procedures have been established requiring verification of vendor eligibility through SAM.gov or documented certification prior to the award of any federally funded contract by Purchasing Department, as well as ongoing monitoring to ensure continued eligibility throughout the contract period. Supporting documentation evidencing this verification will be retained for all vendors associated with federal expenditures. The District is implementing review controls to ensure compliance prior to contract execution and payment processing. Additionally, relevant personnel will receive training on federal compliance requirements, and Business Manager or designee will perform periodic monitoring to confirm that controls are operating effectively and that documentation is consistently maintained, thereby reducing the risk of noncompliance in future periods. Name(s) of the contact person(s) responsible for corrective action: Arthur J. McDonnell Planned completion date for corrective action plan: Immediately

View Audit 414632

Finding 1239959 (2025-223)

Material Weakness 2025

State of Idaho

ID

Subrecipient Monitoring § 200.303 § 200.332

Finding Number 2025-223: The Division did not complete sufficient subrecipient monitoring for the Homeland Security Grant during fiscal year 2025. Federal Program: 97.067 - Homeland Security Grant Program Related to Prior Finding: N/A Agency’s view: The agency agrees with the issue identified. Corre...

Finding Number 2025-223: The Division did not complete sufficient subrecipient monitoring for the Homeland Security Grant during fiscal year 2025. Federal Program: 97.067 - Homeland Security Grant Program Related to Prior Finding: N/A Agency’s view: The agency agrees with the issue identified. Corrective Action: Condition- limited formal monitoring occurred in FY 25. IOEM does have evidence of extensive subrecipient communication regarding project eligibility, allocability and allowability through email correspondence, grants management system records, meetings and discussions. IOEM monitoring activity was strained in FY 25 due to FEMA reimbursement delays, federal government shutdown (during which no reimbursements were made), staffing turnover, budget holdbacks and a new grants management system. MilDiv leadership implemented a ‘pause’ on activities incurring costs during the federal government shutdown and the Division of Financial Management issued the MilDiv a line of credit to continue paying staff during the time when FEMA was not processing reimbursements for grant expenditures. This impacted IOEM as well as county and Tribal emergency management programs. Resolution- IOEM has codified a monitoring protocol, meeting agenda template, and is currently scheduling monitoring for subrecipients identified on the risk assessment tool in September and October 2026. IOEM leadership determined that from Memorial Day to Labor Day no monitoring will take place due to the demands on local emergency management programs during fire season. Anticipated Corrective Action Date: December 17, 2026 Responsible for Corrective Action: Kari Harneck, IOEM Finance Section Chief kharneck@imd.idaho.gov (208) 258-6511

View Audit 414614

Corrective Action Plans

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