Corrective Action Plans

Finding 1239958 (2025-222)

Material Weakness 2025

State of Idaho

ID

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding Number 2025-222: The Division did not ensure Homeland Security Grant funds were obligated to subrecipients within the required 45 days of receipt of the award. Federal Program: 97.067 - Homeland Security Grant Program Related to Prior Finding: N/A Agency’s view: The agency partially agrees w...

Finding Number 2025-222: The Division did not ensure Homeland Security Grant funds were obligated to subrecipients within the required 45 days of receipt of the award. Federal Program: 97.067 - Homeland Security Grant Program Related to Prior Finding: N/A Agency’s view: The agency partially agrees with the issue identified. Corrective Action: Condition - of those sampled, 2 subaward agreements were not issued within the 45- day requirement. IOEM does question whether the Operation Stone Garden Grant Program (OPSG) is subject to the 45-day requirement as Customs and Border Patrol approves the participating jurisdiction’s grant projects. Based on State Administration Agencies request for clarification, Idaho’s FY 25 HSGP Award Amendment states the following: “As required by 6 U.S.C. § 605(c) for SHSP and 6 U.S.C. § 604(d) for UASI, the recipient must make available to local and tribal governments not less than 80 percent of the SHSP and UASI funds awarded under this award, within 45 days. This requirement applies to SHSP and UASI funds only and does not apply to OPSG funds” (bolded for emphasis). The 2025 OMB Compliance Supplement Special Tests for HSGP indicate: “States… must obligate at least 80 percent of funds awarded to them under SHSP and UASI to local or Tribal governments within 45 calendar days of receipt of the funds.” It is of note that OPSG is not included in this Special Test. One of the two grant agreements issued over 45 days is associated with OPSG. Resolution - IOEM’s Grants Branch Chief accepts grant awards on IOEM’s behalf. The Grants Branch Chief will notify the Finance Section Chief and the Grant Analysts via email the date the award is accepted, the date 45 days from award acceptance and a deadline within the 45 days subaward obligation documents are expected to be issued. The Grants Branch Chief will review subaward obligations to assure they are issued within 45 days of award acceptance. Anticipated Corrective Action Date: August 31, 2026. Responsible for Corrective Action: Matt McCarter, IOEM Grants Branch Chief mmccarter@imd.idaho.gov (208) 258-6517

View Audit 414614

Finding 1239957 (2025-221)

Material Weakness 2025

State of Idaho

ID

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

Finding Number 2025-221: The Division did not complete required Federal Funding Accountability and Transparency Act (FFATA) reports for the Homeland Security Grant Program. Federal Program: 97.067 - Homeland Security Grant Program Related to Prior Finding: N/A Agency’s view: The agency agrees with t...

Finding Number 2025-221: The Division did not complete required Federal Funding Accountability and Transparency Act (FFATA) reports for the Homeland Security Grant Program. 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 - subawards of $30,000 or more are to be reported to the FFATA Subaward Reporting System (FSRS). All FFATA reports are due by the end of the month following the month the subawards are obligated. While IOEM utilizes a tracker for FFATA reporting, some reports were late or missing. Federal government shutdowns, the change in FFATA reporting portal (FSRS was retired on March 8, 2025, and all FFATA reporting must be submitted in SAM.GOV), staffing turnover and delayed grant reimbursements resulted FFATA reporting delays. Resolution - The IOEM Finance Section (group responsible for FFATA reporting) is now fully staffed, and a Standard Operating Procedure / Instruction Guide has been developed to assist existing and new staff in adhering to FFATA reporting requirements in the new SAM.GOV interface. This will ensure consistency and thoroughness in FFATA reporting. Anticipated Corrective Action Date: August 31, 2026. Responsible for Corrective Action: Kari Harneck, IOEM Finance Section Chief kharneck@imd.idaho.gov (208) 258-6511

View Audit 414614

Finding 1239949 (2025-218)

Material Weakness 2025

State of Idaho

ID

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

Finding Number 2025-218: The Department did not ensure compliance with federal requirements that Managed Care Organizations (MCO) were submitting provider roster reports annually to verify that all providers were properly licensed and in good standing. Federal Programs: 93.777 - State Survey and Cer...

Finding Number 2025-218: The Department did not ensure compliance with federal requirements that Managed Care Organizations (MCO) were submitting provider roster reports annually to verify that all providers were properly licensed and in good standing. Federal Programs: 93.777 - State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare 93.778 - Grants to States for Medicaid 93.767 - Children's Health Insurance Program Related to Prior Finding: 2024-218 Agency’s view: The agency agrees with the finding. Corrective Action: In 2025, the Department contracted with four (4) MCOs across six (6) contracts. Rosters were received and reviewed by staff but not noted in the contract monitoring tracker for the two (2) contracts. Moving forward higher levels of leadership (program managers and bureau chiefs) will be required to sign off to confirm that the review was noted in contract monitoring documentation. This will ensure that the provider roster and other reports are properly documented and reviewed. Anticipated Corrective Action Date: December 31, 2026 Responsible for Corrective Action: Sasha O’Connell, Deputy Director Sasha.OConnell@dhw.idaho.gov (208) 334-5500

View Audit 414614

Finding 1239946 (2025-217)

Material Weakness 2025

State of Idaho

ID

Internal Control / Segregation of Duties Eligibility Special Tests & Provisions § 200.303

Finding Number 2025-217: The Department lacked documented evidence of monitoring over provider screening and enrollment activities performed by the Department’s service organization for the Medicaid and CHIP programs. Federal Programs: 93.777 - State Survey and Certification of Health Care Providers...

Finding Number 2025-217: The Department lacked documented evidence of monitoring over provider screening and enrollment activities performed by the Department’s service organization for the Medicaid and CHIP programs. Federal Programs: 93.777 - State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare 93.778 - Grants to States for Medicaid 93.767 - Children's Health Insurance Program Related to Prior Finding: N/A Agency’s view: The agency agrees with the finding. Corrective Action: The department routinely identifies, evaluates, and addresses areas of deficiency through its established oversight processes for our enrollment and credentialling contractor, Gainwell Technologies. The department reviews and documents, on a monthly basis, the contractor’s performance on 175 measures. The department and Gainwell representatives also participate in five (5) weekly, one (1) biweekly, and two (2) monthly meetings to facilitate issue identification, resolution, and monitoring of contractual performance related to enrollment and credentialling. While there were no providers found to be inappropriately enrolled or credentialled, the department understands that there are outstanding concerns regarding the state’s oversight. The department will coordinate with the Centers for Medicare and Medicaid Services (CMS) to identify gaps between current practices and CMS expectations establish a plan to address the auditors' concerns regarding compliance. The department anticipates completing this plan by January 1, 2027. Anticipated Corrective Action Date: January 1, 2027 Responsible for Corrective Action: Sasha O’Connell, Deputy Director Sasha.OConnell@dhw.idaho.gov (208) 334-5500

View Audit 414614

Finding 1239937 (2025-211)

Material Weakness 2025

State of Idaho

ID

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Finding Number 2025-211: Federal Funding Accountability and Transparency Act (FFATA) reports were not reviewed prior to submission and were not submitted timely. Federal Program: 93.568 - Low-Income Home Energy Assistance Related to Prior Finding: N/A Agency’s view: The agency agrees with the findin...

Finding Number 2025-211: Federal Funding Accountability and Transparency Act (FFATA) reports were not reviewed prior to submission and were not submitted timely. Federal Program: 93.568 - Low-Income Home Energy Assistance Related to Prior Finding: N/A Agency’s view: The agency agrees with the finding. Corrective Action: The FFATA Data Worksheet, developed by DHW, includes a list of all obligations of federal funds to subgrantees of $30,000 or more that occurred during the prior month. The due date will be added to the FFATA Data Worksheet to draw particular attention to that. The FFATA Data Worksheet is prepared by the Grant Reporting Team Lead, Financial Specialist, Senior, and the Cash and Grants Supervisor, Financial Specialist, Principal, will be responsible for reviewing it to ensure all applicable subgrants are included for the month. Once that review has occurred and any resulting edits have been made, the FFATA Data Worksheet will be returned to the Grant Reporting Team Lead to enter the data in sam.gov. As sam.gov does not offer a “save” function, there is not a presubmission review. The previously discussed review by the Cash and Grants Supervisor is aimed at preventing any noncompliance related to omission of reportable obligations. A final review aimed at detecting and timely correcting any material misstatements will take place with the Technical Records Specialist completing a data entry review to ensure the data entered into sam.gov agrees with the FFATA Data Worksheet. A FFATA Report Routing Sheet will also be developed to document the above reviews and approvals. The FFATA Report Routing Sheet will also include the due date as another point of monitoring for timely submission. Completed routing sheets and supporting documentation will be retained in the grant file as evidence that the required review, submission, and verification procedures are performed. Anticipated Corrective Action Date: January 31, 2027 Responsible for Corrective Action: Randena P. Darpli, CPA, CGFM, Financial Manager dena.darpli@dhw.idaho.gov (208) 334-4909

View Audit 414614

Finding 1239931 (2025-207)

Material Weakness 2025

State of Idaho

ID

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding Number 2025-207: The Commission did not verify that vendors were not suspended or debarred prior to making federal grant payments. Federal Program: 84.126 - Rehabilitation Services - Vocational Rehabilitation Grants to States Related to Prior Finding: N/A Agency’s view: The Commission agrees...

Finding Number 2025-207: The Commission did not verify that vendors were not suspended or debarred prior to making federal grant payments. Federal Program: 84.126 - Rehabilitation Services - Vocational Rehabilitation Grants to States Related to Prior Finding: N/A Agency’s view: The Commission agrees with this finding. ICBVI recognizes the absence of vendor suspension/debarment verifications prior to payment. Corrective Action: • Verification Process: Procedures were put in place to check applicable vendors against the SAM.gov database on an annual basis. Documentation of each check will be retained and periodically reviewed. • Staff Training: Relevant staff will be trained on suspension/debarment requirements, and responsibility for checks will be clearly assigned. Laura Corazar checks that the vendor is not debarred and saves the screenshot demonstrating this. Corey Bresina will review and initial that this has been verified. Procedure as follows: Procedure: Vendor Exclusion Verification – SAM.gov Document Owner: Accounting Department Effective Date: December 1, 2025 Review Cycle: Annually, with quarterly vendor reviews Applicable Regulations: 2 CFR Part 180; 2 CFR Part 200, Subpart C, Appendix I Objective: This procedure establishes the steps for verifying that vendors, contractors, and subrecipients are not suspended, debarred, or otherwise excluded from participation in federally funded programs, in accordance with 2 CFR Part 180. It ensures federal funds are awarded only to responsible parties and provides a documented audit trail for compliance purposes. Scope: These requirements apply to all personnel involved in: • Procurement activities funded as a whole or in part with federal funds • Issuing subawards, contracts, or purchase orders under federal programs • Vendor selection, onboarding, and monitoring • Grant administration and compliance oversight All employees responsible for these functions must follow this procedure. Responsibilities: • All staff involved in procurement, grant management, or vendor selection must perform and document SAM.gov checks. This ensures we remain compliant with 2 CFR Part 180 and protect all federal funds entrusted to our organization. Procedure Steps: • Vendor Identification Gather vendor information: legal name, UEI, CAGE code, and relevant location details. • SAM.gov Exclusion Search Navigate to SAM.gov Click Search Records Select Exclusions under the Domain filter Enter vendor identifiers (Name, UEI, CAGE code, or other applicable criteria) Click Search to retrieve results • Review Results No Results: Vendor is not excluded “Entity” (green): Vendor is active and eligible “Exclusion” (purple): Vendor is suspended or debarred Do not proceed with any transaction Escalate to Administrative Services Manager Contact the issuing federal agency if clarification is needed. • Documentation Save a PDF or screenshot of the search results Record the search and outcome in the Quarterly Vendor Review Log. • Quarterly Review - All active vendors must be reviewed quarterly for exclusion status, based on federal fiscal year Maintain documentation in the designated compliance folder Accounting staff verify completion and records adherence. Recordkeeping: • Maintain PDF/screenshots of each SAM.gov search • Maintain completed Quarterly Vendor Review Logs • Retain records in accordance with federal grant record retention requirements. Non-Compliance: Failure to follow this procedure may result in: • Audit findings • Repayment of federal funds • Suspension or termination of federal awards References: • 2 CFR Part 180 – Non-Procurement Debarment and Suspension • 2 CFR Part 200, Subpart C, Appendix II – Contract Provisions for Non-Federal Entities • SAM.gov Exclusions Database. Anticipated Corrective Action Date: This was corrected in December 2025 Responsible for Corrective Action: Laura Cortazar, Financial Technician lcortazar@icbvi.idaho.gov (208) 334-3220

View Audit 414614

Finding 1239921 (2025-201)

Material Weakness 2025

State of Idaho

ID

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

Finding Number 2025-201: The Commission did not include administrative costs in required reports for the Federal Funding and Accountability Transparency Act (FFATA). Additionally, the Commission did not have any documentation to support adequate controls over FFATA reporting. Federal Programs: 93.04...

Finding Number 2025-201: The Commission did not include administrative costs in required reports for the Federal Funding and Accountability Transparency Act (FFATA). Additionally, the Commission did not have any documentation to support adequate controls over FFATA reporting. Federal Programs: 93.044 - Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.045 - Special Programs for the Aging, Title III, Part C, Nutrition Services Related to Prior Finding: N/A Agency’s view: The Commission agrees with this finding. Corrective Action: The Commission acknowledges that the sub-award amounts reported under ALNs 93.044, 93.045, and 93.053 did not include all allocable administrative costs for the subrecipient tested. We have taken the following corrective actions, all of which were implemented during the audit following identification of this issue: 1. Revised FFATA Sub-Award Reports - The Commission revised the affected FFATA subaward reports in SAM.gov to include the administrative costs allocable to each of the three tested ALNs for the sub-recipient identified in the finding. The revised reports were provided to LSO for review on 06/18/2026. 2. Revised FFATA Reporting Policy Implemented: The Commission developed a documented policy governing FFATA sub-award data entry, review, and approval. The policy establishes the following: • The Financial Technician is responsible for entering all FFATA sub-award data and must confirm that reported amounts include direct program costs and administrative costs allocable to the sub-award. • The Financial Specialist Senior is required to review all FFATA entries for accuracy and completeness. The Financial Specialist will document their review. This step is the specific control that was absent during the audit period. • Documentation of each review and approval must be retained. Purpose: To document SCO Corrective Action Plan. Source: Ethan Draves, Financial Specialist, Pr. Tickmark Legend: Agrees with the agency response provided in Section 2815. Corrective action contains all requirements required by 2 CFR 200.511(c) (contact name, corrective action, anticipated completion, and an explanation if the auditee disagrees). Agency didn't specifically include if they agree or disagree with the finding Anticipated Corrective Action Date: The Commission issued a memorandum to LSO on 06/18/2026 identifying the revisions made to the FFATA reports and providing the policy. That memorandum is incorporated by reference into this response. This finding and corrective action is completed. Responsible for Corrective Action: Vicki Yanzuk, Operations Manager Vicki.yanzuk@aging.idaho.gov 208-577-2847

View Audit 414614

Finding 1239902 (2025-003)

Material Weakness 2025

Wabash Area Development, Inc.

IL

Allowable Costs / Cost Principles Subrecipient Monitoring

Finding 2025-003: Deficiencies in Cost Allocation Plan and Methodology Condition: During our review of the Organization's cost allocation plan, we noted the Organization's monitoring report identified deficiencies in the current allocation methodology. Specifically, the space allocation schedule doe...

Finding 2025-003: Deficiencies in Cost Allocation Plan and Methodology Condition: During our review of the Organization's cost allocation plan, we noted the Organization's monitoring report identified deficiencies in the current allocation methodology. Specifically, the space allocation schedule does not fully reconcile based on allocated square footage, the space allocation includes cost categories that are not allowable under the indirect cost allocation (ICA) budget category, including wages, employee benefits, maintenance costs, reserve expenditures, and contractual services. Additionally, both the space allocation schedule and telephone allocation schedule contain line items identified as "other" or "other costs" without sufficient detail to identify the nature of the expenditures being allocated. Criteria: Federal and state grant requirements require costs charged to programs to be allocated using a reasonable, documented methodology that accurately reflects the relative benefits received by each program. Cost allocation plans should clearly identify the types of costs included in each allocation pool and maintain sufficient detail to support the basis of the allocations. Responsible Person: Chief Fiscal Officer, Wipfli Outsourced Controller Advisory Services, Lena Hicks, Executive Director, Governing Board Finance Committee. Corrective Action Plan: To support remediation of this finding, the Agency has added Wipfli Outsourced Controller Advisory Services as a controller-level resource. With this support, management will revise the cost allocation plan and supporting schedules so that costs are allocated using reasonable, consistent, and documented methods based on the relative benefits received by each program and in accordance with applicable federal and state grant requirements. Wipfli Outsourced Controller Advisory Services will assist with revising the plan, validating schedules, reviewing allowability and consistency, and developing sustainable controller-level processes. The Executive Director and Governing Board Finance Committee will approve the revised plan and monitor implementation. Implementation Date: The cost allocation plan revision is in progress and will be approved and implemented by December 31st, 2026. The plan will be reviewed annually thereafter.

View Audit 414556

Finding 1239899 (2025-002)

Material Weakness 2025

Innercity Muslim Action Network

IL

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties § 200.303

Management will review and improve controls in the patient intake process to ensure that information necessary to document sliding fee discount program eligibility is being obtained from patients and retained as determined necessary to meet the requirements health centers program.Person(s) Responsib...

Management will review and improve controls in the patient intake process to ensure that information necessary to document sliding fee discount program eligibility is being obtained from patients and retained as determined necessary to meet the requirements health centers program.Person(s) Responsible: Katrina King, CFO Timing for Implementation: December 31, 2026

View Audit 414533

Finding 1239898 (2025-002)

Material Weakness 2025

Pace Center for Girls, Inc. and Affiliates

FL

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303 § 200.512

Findings Relating to Financials Statement: Finding 2025-002 – Late Filing SUGGESTED CORRECTIVE ACTION PLAN ON LATE FILING Planned Corrective Actions Management will implement a formal Single Audit filing calendar that identifies all statutory deadlines for Federal Single Audit (FAC) and Florida Sing...

Findings Relating to Financials Statement: Finding 2025-002 – Late Filing SUGGESTED CORRECTIVE ACTION PLAN ON LATE FILING Planned Corrective Actions Management will implement a formal Single Audit filing calendar that identifies all statutory deadlines for Federal Single Audit (FAC) and Florida Single Audit submissions, including interim milestones for close, audit fieldwork, report issuance, and filing. The Controller will be assigned to oversee audit coordination, monitor progress against deadlines, and ensure timely submission of all required reporting packages and certifications. Management will implement a submission checklist to verify completeness of the reporting packages prior to submission and will retain documentation evidencing timely filing with both the Federal Audit Clearinghouse and the Florida Auditor General. Management will accelerate year‑end close and audit preparation to allow sufficient time for review and filing prior to statutory deadlines. In addition to the audit filing status being periodically communicated to Executive Leadership Team, the Chair of the Audit Committee and the Chair of the Finance Committee, the calendar will also be shared going forward to enhance governance to support oversight and accountability. Anticipated Completion Date: 09/15/2026 Responsible Person/Title: April Dobes, CFO Management Statement: Management believes these actions will prevent recurrence and ensure timely filing of future Federal and Florida Single Audits.

View Audit 414525

Finding 1239839 (2025-004)

Material Weakness 2025

Community Benefit Solutions

PA

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

Material Weakness in Internal Control over Compliance 10.558 – Child and Adult Care Food Program Commonwealth of Pennsylvania, Department of Education Contract Number: 359-46-477-8 Condition: Based on the Commonwealth of Pennsylvania, Office of the Budget, Bureau of Audits (Commonwealth) review of C...

Material Weakness in Internal Control over Compliance 10.558 – Child and Adult Care Food Program Commonwealth of Pennsylvania, Department of Education Contract Number: 359-46-477-8 Condition: Based on the Commonwealth of Pennsylvania, Office of the Budget, Bureau of Audits (Commonwealth) review of CBS Food Program's financial accounting system, it was noted that the Food Program utilizes QuickBooks software for their accounting system. Based on inquiry with CBS Food Program management, we determined internal controls connected with their QuickBooks accounting software were insufficient in the following areas: - User Access Management: Formal written policies or procedures have not been developed and implemented related to access authorization, access monitoring, and removal of system access. Additionally, certain functions are not properly segregated as users have access to perform both input and authorization of transactions. - Input Management: Formal written policies or procedures to ensure information input into QuickBooks is appropriate and accurate have not been developed and implemented. - Change Control Management: A formal written change management policy for QuickBooks Accounting System has not been developed and implemented including requirements that system security updates are implemented timely. - Backup and Recovery: A formal written policy for regular backup and recovery testing has not been developed and implemented. Recommendation: We recommend that CBS Food Program develop and implement comprehensive written internal control policies and procedures connected with their QuickBooks Accounting System. This should include: - Development and utilization of an Accounting Manual which includes an outline of CBS Food Program's accounting rules, procedures, and guidelines. - Access control policies and procedures to ensure that user access to QuickBooks is appropriate, regularly reviewed and promptly revoked upon termination or when otherwise merited. - A formal written change management policy for QuickBooks should be developed and implemented including requirements that systems security updates are implemented timely. - A disaster recovery plan and procedures to perform periodic testing to ensure that plans are functional and mitigate the risk of extended downtime. This process should also include regular review of backup records to ensure they are appropriately created and maintained. Repeat Finding: Yes Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: CBS Food Program will review all users of its new QuickBooks Online platform, document each user, and assign access based on job responsibilities and established best practices. Written procedures will address the timely removal or reassignment of access following terminations or role changes and will be incorporated into the applicable human resources checklists. CBS Food Program will also coordinate with QuickBooks support to identify security updates that may affect financial processes and establish procedures and defined timelines for implementing those updates. In addition, CBS Food Program will develop a disaster recovery plan and procedures for testing backups at least annually, or every 180 days if deemed appropriate, to confirm that backup records are created accurately and maintained properly. Community Benefit Solutions will also develop an accounting manual documenting standard practices for all accounting functions. Planned completion date for corrective action plan: June 30, 2026

View Audit 414517

Finding 1239808 (2025-001)

Material Weakness 2025

Pine Bluff Aviation Commission

AR

Subrecipient Monitoring Cash Management HUD Housing Programs

Evaluate the outstanding checks and deposits and close them out.

View Audit 414498

Finding 1239802 (2025-007)

Material Weakness 2025

Floyd County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332

FINDING 2025-007 Finding Subject: COVID-19 - State and Local Fiscal Recovery Funds - Subrecipient Monitoring Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Officials: We concur with the fi...

FINDING 2025-007 Finding Subject: COVID-19 - State and Local Fiscal Recovery Funds - Subrecipient Monitoring Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The identified material weakness of SUBRECECIPIENT MONITORING has been recognized, confirmed, and accepted. The form of reporting contains language that formed differing thoughts as the County documented the Subrecipient report to the County Commissioners via a Public meeting, however, SBOA’s evaluation was to strengthen internal controls to ensure financial and performance reports are timely and accurate complying with the requirement of the Treasury. All Subrecipient awards from the Dept. of Treasury have been distributed in 2025, however, the Corrective Action Plan by the County is to ensure Compliance with each and every detail of Federal Awards in the future, by obtaining necessary subrecipient financial and/or performance reports and including a secondary review of the documents by someone other than the person who obtained the reports. Anticipated Completion Date: The anticipated completion date of the Corrective Action Plan identified above will occur September 30, 2026 reporting as the exposure of this finding-material weakness, is being addressed.

View Audit 414495

Finding 1239800 (2025-005)

Material Weakness 2025

Floyd County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

FINDING 2025-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Off...

FINDING 2025-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Stan Heil Contact Phone Number and Email Address: 812-542-0506-sheil@floydcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Floyd County has concurred with the material weakness finding and has accepted the recommendation provided of “we recommend that management of the County establish a proper system of internal controls and develop procedures to ensure that property and services are properly procured and that contractors are not suspended, debarred or otherwise excluded prior to entering into any contracts or subawards.” Floyd County will present all appropriate Requests for Proposal to the Commissioners for approval, publish in local arenas as required by statute, receive bids by defined deadlines, present to Commissioners for opening in a public setting, take under review with the County Attorney, and award according to statute timely. Dept of Treasury-Covid 19 funds, were paper files out for scanning and the County was unable to retrieve the specifics to support all needed functions requested during the Audit period. Documentation of past and future actions will be maintained in electronic retrievable format. All actions recommended and produced in this Corrective Action Plan have been, and will be adhered to for transparency, efficiency, and ethically. Anticipated Completion Date: The anticipated completion date of the Corrective Action Plan identified above will occur September 30, 2026 reporting as the exposure of this finding-weakness, is being addressed.

View Audit 414495

Finding 1239797 (2025-001)

Material Weakness 2025

Meriwether County Board of Education

GA

Subrecipient Monitoring Reporting Special Tests & Provisions § 200.303

FA 2025-01 Internal Controls over Wage Rate Requirements Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Repeat of Prior Year Finding: Description: Special Tests and Provision...

FA 2025-01 Internal Controls over Wage Rate Requirements Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Repeat of Prior Year Finding: Description: Special Tests and Provisions Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425U210012 (Year: 2022) FA 2024-001 Description: A review of construction-related expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating to ensure that Wage Rate Requirements were followed appropriately. Corrective Action Plans: The Meriwether County School District is committed to maintaining full compliance with the Davis-Bacon Act and related Federal wage requirements for all construction projects funded with Federal dollars. To ensure compliance, we are implementing clear, documented procedures to verify that all construction-related contracts include the appropriate wage provisions and that certified payroll records are submitted weekly and in a timely manner by all contractors and subcontractors. The following steps outline how the district will develop, implement, and monitor these procedures: Development and Implementation Procedures 1. Contract Template Updates All standard construction contract templates will be updated to include Davis-Bacon prevailing wage rate requirements, certified payroll provisions, and enforcement language. 2. Inclusion in Bid Documents and RFPs All bid solicitations and RFPs for federally funded construction projects will explicitly reference the applicable Federal wage determinations and required payroll documentation. 3. Pre-Award Contractor Communication Contractors will be notified in writing of their obligations under the Davis-Bacon Act during the bid process and again at contract award. 4. Pre-Construction Orientation Pre-construction meetings will be held with contractors and subcontractors to review Davis-Bacon requirements, wage determinations, and payroll submission expectations. Monitoring and Enforcement Procedures 1. Certified Payroll Collection Contractors will be required to submit certified payrolls weekly for each week of work performed. A checklist and calendar will be maintained by the project manager to track submissions. 2. Payroll Verification Process Submitted certified payrolls will be reviewed for completeness, accuracy, and compliance with wage rates. Spot checks (e.g., worker interviews or site visits) will be conducted periodically. 3. Centralized Document Storage All certified payrolls and compliance records will be stored in a centralized, secure digital file system accessible by authorized district staff and available for audit or federal review. 4. Compliance Reporting and Follow-Up Any instances of non-compliance will be documented and addressed promptly. Corrective actions may include written warnings, payment withholdings, or notification to oversight agencies. 5. Internal Audits and Staff Training The district' s Federal Programs Director will conduct internal quarterly audits as necessary when Federal funds are being used to verify proper procedures are being followed, and ongoing training will be provided to staff involved in procurement, contracting, and facilities management. By implementing these procedures, the district will ensure that all federally funded construction contracts fully comply with applicable wage laws and that payroll records are collected, reviewed, and maintained in a timely and transparent manner. Regular monitoring and staff accountability will help ensure continued legal compliance and project integrity. Estimated Completion Date: June 30, 2025 Contact Person: Carrie Chambers, Federal Programs Director Telephone: 706-441-0601 Email: carrie.chambers@mcssga.org

View Audit 414493

Finding 1239783 (2025-008)

Material Weakness 2025

The Mirror, Inc.

KS

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking

Plan: Implement internal processes for review of cash spend in order to pull only utilized funds to that point for the grant. Implementation Date: Beginning of Fiscal Year 27- October 2026 Responsible Party: Shelby Turner, CFO will oversee the accounting department ensures that these internal contro...

Plan: Implement internal processes for review of cash spend in order to pull only utilized funds to that point for the grant. Implementation Date: Beginning of Fiscal Year 27- October 2026 Responsible Party: Shelby Turner, CFO will oversee the accounting department ensures that these internal controls are taking place and funds are pulled accordingly.

View Audit 414482

Finding 1239782 (2025-007)

Material Weakness 2025

The Mirror, Inc.

KS

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Plan: Procedures implemented to ensure that all necessary reports for the program are filed in a timely manner. Implementation Date: Beginning of Fiscal Year 26- July 1, 2025 Responsible Party: Melissa Goodman, VP of Reentry Services will oversee the manager of the Work for Success program and ensur...

Plan: Procedures implemented to ensure that all necessary reports for the program are filed in a timely manner. Implementation Date: Beginning of Fiscal Year 26- July 1, 2025 Responsible Party: Melissa Goodman, VP of Reentry Services will oversee the manager of the Work for Success program and ensure reports are on time.

View Audit 414482

Finding 1239781 (2025-006)

Material Weakness 2025

The Mirror, Inc.

KS

Eligibility Subrecipient Monitoring

Plan: Implement a policy to ensure appropriate review process and documentation for each application is obtained. Implement internal control that management signs off on all applications, verifying that appropriate documentation is present and noting what funding the applicant qualifies for. Impleme...

Plan: Implement a policy to ensure appropriate review process and documentation for each application is obtained. Implement internal control that management signs off on all applications, verifying that appropriate documentation is present and noting what funding the applicant qualifies for. Implementation Date: Beginning of Fiscal Year 26- July 1, 2025 Responsible Party: Melissa Goodman, VP of Reentry Services will oversee the manager of the Work for Success program and ensure that these internal controls are taking place.

View Audit 414482

Finding 1239747 (2025-002)

Material Weakness 2025

ANDREW COUNTY, MISSOURI

MO

Subrecipient Monitoring Reporting § 200.510

We recognize the problem with the SEFA schedule and feel these mistakes were resolved. Please refer to an email from Clerk Sarah Miller dated July 10, 2026. The major error ($500,000) was a result of a typo while filling out the SEFA schedule. I entered $50,701 when the figure should have been $550,...

We recognize the problem with the SEFA schedule and feel these mistakes were resolved. Please refer to an email from Clerk Sarah Miller dated July 10, 2026. The major error ($500,000) was a result of a typo while filling out the SEFA schedule. I entered $50,701 when the figure should have been $550,701. We recognize the errors that occurred and are adjusting our process to try to ensure that they are not repeated in the future.

View Audit 414459

Finding 1239738 (2025-003)

Material Weakness 2025

Council Towers III Housing Development Fund Corporation

NY

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

In connection with the procedures applied to a sample of two tenants that moved in and out of the Project during the year, we noted one instance where the tenant's security deposit amount listed in the lease and collected was not deposited in a timely manner and thus the amount per the lease did not...

In connection with the procedures applied to a sample of two tenants that moved in and out of the Project during the year, we noted one instance where the tenant's security deposit amount listed in the lease and collected was not deposited in a timely manner and thus the amount per the lease did not agree to the amount recorded in the accounting records. a. Comments on the Finding and Each Recommendation Management agrees with the finding and recommendation. As part of the transition from TD Bank to IDB Bank, there was a delay in establishing the new security deposit accounts. Once the accounts were finalized, the funds were transferred to the IDB security deposit accounts in December 2025. c. Action(s) Taken or Planned on the Finding Security deposit accounts were established and funded in December 2025. The Project closed its TD Bank accounts and opened new accounts with IDB Bank. Due to delays in establishing the new security deposit accounts at IDB, the funds remained at TD Bank until the accounts were finalized and were subsequently transferred to the IDB security deposit accounts in December 2025.

View Audit 414448

Finding 1239737 (2025-002)

Material Weakness 2025

Council Towers III Housing Development Fund Corporation

NY

Allowable Costs / Cost Principles Subrecipient Monitoring HUD Housing Programs

During the period ended December 31, 2025, the Company distributed $20,931 in excess of surplus cash available for distribution. a. Comments on the Finding and Each Recommendation Management agrees with the finding and recommendation. Adequate procedures were not in place to ensure distributions wer...

During the period ended December 31, 2025, the Company distributed $20,931 in excess of surplus cash available for distribution. a. Comments on the Finding and Each Recommendation Management agrees with the finding and recommendation. Adequate procedures were not in place to ensure distributions were reviewed and limited to available surplus cash in accordance with HUD requirements. b. Action(s) Taken or Planned on the Finding The project's management agrees with the auditor’s finding. As of December 31, 2025, there is $51,268 of available surplus cash. Had the questioned costs of $20,931 not been paid, then surplus cash would have been $72,199. Therefore, since current year surplus cash has been reduced, the questioned costs are deemed to be repaid.

View Audit 414448

Finding 1239736 (2025-001)

Material Weakness 2025

Council Towers III Housing Development Fund Corporation

NY

Allowable Costs / Cost Principles Subrecipient Monitoring HUD Housing Programs

Project paid expenses on behalf of an affiliate in the amount of $1,550.00 from Project funds without prior HUD approval. As of December 31, 2025, the affiliate owed the Project $1,550.00. a. Comments on the Finding and Each Recommendation Management agrees with the findings and recommendation. The ...

Project paid expenses on behalf of an affiliate in the amount of $1,550.00 from Project funds without prior HUD approval. As of December 31, 2025, the affiliate owed the Project $1,550.00. a. Comments on the Finding and Each Recommendation Management agrees with the findings and recommendation. The payment was made in error due to an oversight into the invoice approval process. b. Action(s) Taken or Planned on the Finding The affiliate reimbursed the Project for the full amount of $1,550.00 on 04/29/2026. Management implemented an additional approval control in RealPage requiring review and approval by the Housing Director and/or the Property Manager prior to payment processing. This control helps ensure invoices are charged to the correct property and prevents one project from paying expenses on behalf of another project or affiliate. Management will continue to monitor compliance with these procedures.

View Audit 414448

Finding 1239734 (2025-001)

Material Weakness 2025

New Beginnings

WA

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Finding Reference Number: 2025-001 – Internal Control over Compliance with Indirect Costs and Earmarking Requirements Corrective Action: Going forward, New Beginnings’ management will ensure that review of all invoices and related calculations are documented and retained. Projected Completion Date: ...

Finding Reference Number: 2025-001 – Internal Control over Compliance with Indirect Costs and Earmarking Requirements Corrective Action: Going forward, New Beginnings’ management will ensure that review of all invoices and related calculations are documented and retained. Projected Completion Date: December 31, 2026

View Audit 414441

Finding 1239729 (2025-010)

Material Weakness 2025

FOOTPRINTS, INC.

MO

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.329

Suspension and Debarment – Assistance Listing Number 14.251 Recommendation: We recommend that management establish and implement policies and procedures for internal staff to monitor all vendors for suspension and debarment. Explanation of disagreement with audit finding: There is no disagreement wi...

Suspension and Debarment – Assistance Listing Number 14.251 Recommendation: We recommend that management establish and implement policies and procedures for internal staff to monitor all vendors for suspension and debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will establish and implement policies and procedures for internal staff to monitor all vendors for suspension and debarment. Name of the contact person responsible for corrective action: Joel Bailey Planned completion date for corrective action plan: December 31, 2026

View Audit 414437

Finding 1239728 (2025-009)

Material Weakness 2025

FOOTPRINTS, INC.

MO

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.329

Reporting – Assistance Listing Number 14.251 Recommendation: We recommend that management establish and implement a policy to record and retain review of all reports, and to retain proof of submission to verify timeliness of submission of required reports. Explanation of disagreement with audit find...

Reporting – Assistance Listing Number 14.251 Recommendation: We recommend that management establish and implement a policy to record and retain review of all reports, and to retain proof of submission to verify timeliness of submission of required reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will establish and implement policies to record and retain review of all reports, and to retain proof of submission to verify timeliness of submission of required reports. Name of the contact person responsible for corrective action: Joel Bailey Planned completion date for corrective action plan: December 31, 2026

View Audit 414437

Corrective Action Plans

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