Corrective Action Plans

Finding 1213947 (2025-009)

Material Weakness 2025

Creek County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.308 § 200.317 § 200.501

It has been brought to our attention that we need an additional policy that covers conflict of interests and govern the performance of its employees engaged in the selection, award, and administration of contracts. We have taken this recommendation and are implementing the proper language, for all e...

It has been brought to our attention that we need an additional policy that covers conflict of interests and govern the performance of its employees engaged in the selection, award, and administration of contracts. We have taken this recommendation and are implementing the proper language, for all employees to acknowledge in our County Handbook. We will strengthen this control and add this be updated yearly, so that all conflict can be disclosed. Creek County prides itself in moving toward complete transparency and holding each employee accountable to disclose all information needed to make a proper selection of purchases. Creek County Clerk’s Office will work with the District Attorney’s Office for proper language.

View Audit 400798

Finding 1213916 (2025-006)

Material Weakness 2025

Rogue River Watershed Council

OR

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.327

Finding number 2025-006: Significant deficiency in procurement, suspension, and debarment procedures. The council has enacted a written procurement policy, which management believed met all the standards required under 2 CFR 200.318 through 200.327. However, the policy failed to include some of the ...

Finding number 2025-006: Significant deficiency in procurement, suspension, and debarment procedures. The council has enacted a written procurement policy, which management believed met all the standards required under 2 CFR 200.318 through 200.327. However, the policy failed to include some of the most stringent requirements included in the Uniform Guidance. The organization did not comply with all the documentation requirements laid out in its procurement policy. In addition, the suspension and debarment verification occurred after the contract was entered into, and there was no documentation maintained to demonstrate the monitoring of contract compliance with Build America, Buy America (BABA) Act. Questioned costs: none. Contact Person(s): Brian Barr, Executive Director Explanation and specific reasons for disagreement with audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Rogue River Watershed Council will review 2 CFR 200.318 through 200.327 and update our Procurement Policy to meet the necessary standards. We will strengthen our policy by setting out procedures related to, when required: (1) suspension/ debarment verification of contractors (including the timing of such verification) and (2) required agreement language related to grantrequired stipulations such as BABA requirements, monitoring, compliance, and documentation. Anticipated completion date: We will develop and approve the updated procurement policy by 7/31/2026.

View Audit 400752

Finding 1213915 (2025-005)

Material Weakness 2025

Rogue River Watershed Council

OR

Subrecipient Monitoring

Finding number 2025-005: Significant deficiency in reporting first-tier subawards of $30,000 or more to the Federal Service and Financial Reporting System in SAM.gov in accordance with Federal Funding Accountability and Transparency Act (FFATA). The council did not submit the required FFATA first-ti...

Finding number 2025-005: Significant deficiency in reporting first-tier subawards of $30,000 or more to the Federal Service and Financial Reporting System in SAM.gov in accordance with Federal Funding Accountability and Transparency Act (FFATA). The council did not submit the required FFATA first-tier subaward report for its federal subaward. The subaward met the reporting threshold, but no report was filed in SAM.gov. Questioned costs: none. US Department of the Interior / National Fish Passage / F24AC01768-00 Contact Person(s): Brian Barr, Executive Director Explanation and specific reasons for disagreement with audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Rogue River Watershed Council’s sub-recipient award in 2025 represents our first (and only) such award to date. We were not aware of the FFATA first-tier subaward report requirements for federal subawards in excess of $30,000. The Sub-Recipient Award Policy that we will develop to address audit finding 2025-004 will include a procedure (or set of procedures) to ensure the reporting of qualifying first-tier subawards to the Federal Service and Financial Reporting System in SAM.gov in accordance with Federal Funding Accountability and Transparency Act (FFATA). Anticipated completion date: Rogue River Watershed Council will develop and approve a Sub-Recipient Award Policy by 11/30/2026.

View Audit 400752

Finding 1213914 (2025-004)

Material Weakness 2025

Rogue River Watershed Council

OR

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.332

Finding number 2025-004: Significant deficiency in subrecipient monitoring. The council did not fully implement the required subrecipient monitoring procedures for its federal subaward. Specifically: • A formal written risk assessment was not performed prior to issuing the subaward. The Council reli...

Finding number 2025-004: Significant deficiency in subrecipient monitoring. The council did not fully implement the required subrecipient monitoring procedures for its federal subaward. Specifically: • A formal written risk assessment was not performed prior to issuing the subaward. The Council relied on its prior working relationship with and knowledge of the subrecipient on non-federally funded projects rather than evaluating federal compliance risk. • Procurement and suspension/debarment verification were performed after the start of the subaward date. • Monitoring procedures performed were not thoroughly documented • The subaward did not include certain necessary language related the audit requirements under 2 CFR 200, Subpart FQuestioned costs: none. Contact Person(s): Brian Barr, Executive Director Explanation and specific reasons for disagreement with audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Rogue River Watershed Council’s sub-recipient award in 2025 represents our first (and only) such award to date. While we don’t expect any sub-recipient awards in the near future, we will develop a set of procedures guiding such awards including the steps and the required timing for conducting a risk assessment, suspension/ debarment verification, required monitoring procedures, and the required language under 2 CFR 200, Subpart F. These procedures will be contained within a stand-alone policy for sub-recipient awards. Anticipated completion date: Rogue River Watershed Council will develop and approve a Sub-Recipient Award Policy by 11/30/2026.

View Audit 400752

Finding 1213910 (2025-003)

Material Weakness 2025

TOWN OF WHEATLAND, WYOMING

WY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

Finding 2025-003 – Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Corrective Action Plan: The Town will implement procedures to verify contractor eligibility for all applicable procurements by documenting searches performed in the System for Award Management (SAM...

Finding 2025-003 – Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Corrective Action Plan: The Town will implement procedures to verify contractor eligibility for all applicable procurements by documenting searches performed in the System for Award Management (SAM.gov) or obtaining certifications from contractors. Contract templates will be updated to include required suspension and debarment certification language, as applicable. Documentation of verification will be retained in procurement files. Responsible Official: Clerk/Treasurer Planned Completion Date: May 2026

View Audit 400747

Finding 1213907 (2025-002)

Material Weakness 2025

TOWN OF WHEATLAND, WYOMING

WY

Subrecipient Monitoring Cash Management Significant Deficiency § 200.302 § 200.303 § 200.305

Finding 2025-002 – Cash Management (Reimbursement Request Error) Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action Plan: The Town will strengthen internal controls over reimbursement requests by implementing a reconciliation process between requested amou...

Finding 2025-002 – Cash Management (Reimbursement Request Error) Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action Plan: The Town will strengthen internal controls over reimbursement requests by implementing a reconciliation process between requested amounts and supporting documentation prior to submission. A secondary review and approval will be required for all reimbursement requests. Responsible Official: Clerk/Treasurer Mayor Planned Completion Date: May 2026

View Audit 400747

Finding 1213904 (2025-001)

Material Weakness 2025

Center for Collaborative Education INC

MA

Reporting Subrecipient Monitoring Significant Deficiency

Department of Education – Fund for the Improvement of Post Secondary Education Assistance Listing No. 84.116M Recommendation: We recommend the Organization improve controls/processes around reporting to ensure future reports are submitted within the allowable date ranges. Explanation of disagreement...

Department of Education – Fund for the Improvement of Post Secondary Education Assistance Listing No. 84.116M Recommendation: We recommend the Organization improve controls/processes around reporting to ensure future reports are submitted within the allowable date ranges. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented policies and procedures to ensure reporting is timely completed. These procedures include a monthly review of compliance requirements by both program and fiscal personnel.

View Audit 400740

Finding 1213867 (2025-009)

Material Weakness 2025

TOWN OF SPRUCE PINE

NC

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.323

The Town will update its finance and procurement procedures to require cost or price analysis for all procurements exceeding the simplified acquisition threshold, including contract modifications. A standard cost or price analysis form will be implemented and required prior to contract approval. Sta...

The Town will update its finance and procurement procedures to require cost or price analysis for all procurements exceeding the simplified acquisition threshold, including contract modifications. A standard cost or price analysis form will be implemented and required prior to contract approval. Staff will be trained on performing and documenting cost and price analyses, including during emergency response situations.

View Audit 400700

Finding 1213864 (2025-006)

Material Weakness 2025

TOWN OF SPRUCE PINE

NC

Allowable Costs / Cost Principles Subrecipient Monitoring Eligibility § 200.302 § 200.403

The Town will implement written procedures requiring the development and maintenance of project‑specific budgets for all federal awards, including FEMA emergency response and recovery projects. Project budgets will be prepared in accordance with approved scopes of work and used to monitor expenditur...

The Town will implement written procedures requiring the development and maintenance of project‑specific budgets for all federal awards, including FEMA emergency response and recovery projects. Project budgets will be prepared in accordance with approved scopes of work and used to monitor expenditures throughout the life of the award. The Town will provide training to applicable staff on federal grant budgeting requirements and designate responsibility for budget preparation and monitoring.

View Audit 400700

Finding 1213846 (2025-001)

Material Weakness 2025

Rocky Boy Public Schools

MT

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.328

FINDING 2025-001: Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports Response: The District Clerk will contact the Head Start Grant Specialist to ensure the SF424 semi and annual reports are reviewed and approved when submitted. The District Clerk has reached o...

FINDING 2025-001: Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports Response: The District Clerk will contact the Head Start Grant Specialist to ensure the SF424 semi and annual reports are reviewed and approved when submitted. The District Clerk has reached out to the office of Head Start for assistance and has not received assistance needed. The District Clerk will go to fiscal training and continue to be proactive with the office of Head Start fiscal reporting team to ensure this finding is closed out. The District will ensure procedures are in place requiring that all Head Start reports be submitted within 30 days of the reporting period end date. The District Clerk will put an internal control in place with the Head Start Director to make sure all SF424's are submitted on time.

View Audit 400683

Finding 1213765 (2025-002)

Material Weakness 2025

Antelope Valley Union High School District

CA

Special Tests & Provisions Subrecipient Monitoring Material Weakness

The District's management acknowledges and concurs with the finding regarding the maintenance of documentation for students removed from the graduation cohort. We recognize the importance of strictly adhering to the Elementary and Secondary Education Act (ESEA) requirements to ensure the integrity o...

The District's management acknowledges and concurs with the finding regarding the maintenance of documentation for students removed from the graduation cohort. We recognize the importance of strictly adhering to the Elementary and Secondary Education Act (ESEA) requirements to ensure the integrity of the four-year adjusted cohort graduation rate. Following the audit exit conference, District leadership met with staff from the Information Technology (CALPADS team), Educational Services departments and also site staff to discuss the root causes of the missing documentation. The District is committed to strengthening internal controls and ensuring that every student status change is backed by the specific evidentiary standards required by federal and state regulations.

View Audit 400679

Finding 1213723 (2025-001)

Material Weakness 2025

Cypress Hills Child Care Corporation

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

April 27, 2026 Person responsible: Teresa Council, Executive Director Fiscal Year Ended June 30, 2025 Section III – Federal Awards Findings and Questioned Costs Item 2025 – 001 Federal Assistance Listing Number: 10.558 – Child and Adult Care Food Program Federal Assistance Listing Number: 93.575 – C...

April 27, 2026 Person responsible: Teresa Council, Executive Director Fiscal Year Ended June 30, 2025 Section III – Federal Awards Findings and Questioned Costs Item 2025 – 001 Federal Assistance Listing Number: 10.558 – Child and Adult Care Food Program Federal Assistance Listing Number: 93.575 – Child Care and Development Block Grant – CCDF Cluster Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Current Status The delay in submission to the FAC was due to a combination of factors, including the extended time required to prepare the fiscal year 2025 financial statements and compile supporting documentation, as well as delays in the completion of the audit process. To support timely future submissions, the Organization will implement the recommended control procedures and adopt an internal timeline beginning with the fiscal year ending June 30, 2026. In addition, the audit process will be initiated earlier to ensure completion and submission by the established deadline of March 31, 2027.

View Audit 400620

Finding 1213640 (2025-003)

Material Weakness 2025

City of Lynwood

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

The Finance and Administration Department will create an internal policy requiring a copy of the SAM.gov search results for the vendor, including the date of the search, and store the documentation in the appropriate grant file. Further, the policy will require a sign-off process where the vendor pa...

The Finance and Administration Department will create an internal policy requiring a copy of the SAM.gov search results for the vendor, including the date of the search, and store the documentation in the appropriate grant file. Further, the policy will require a sign-off process where the vendor payment cannot be finalized without a "Debarment Check Complete". The Finance and Administration Department will include quality control checks and perform regular internal audits of a sample of vendor files related to grants to check for the presence of the Suspension and Debarment Check. Personnel Responsible for Implementation: Meredith Elguira, Carol Molina, Ralston Turner Position of Responsible Personnel: Interim Community Development Director, Finance and Administration Director, Senior Finance Analyst Expected Date of Implementation: April 30, 2026

View Audit 400567

Finding 1213611 (2025-002)

Material Weakness 2025

YMCA of Greater Boston

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Management will update its procurement policies and procedures to require formal evidence that suspension and debarment checks are completed prior to entering into contracts. This will include requiring staff to sign/initial, and date SAM.gov verification screenshots or reports, or alternatively, ob...

Management will update its procurement policies and procedures to require formal evidence that suspension and debarment checks are completed prior to entering into contracts. This will include requiring staff to sign/initial, and date SAM.gov verification screenshots or reports, or alternatively, obtain vendor certifications confirming their status. Training will be provided for relevant personnel to ensure consistent implementation of the revised procedures.

View Audit 400545

Finding 1213490 (2025-017)

Material Weakness 2025

The Howard University

DC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

FINDING 2025-017 Name of Responsible Individual: Director of Post Award Compliance and Training Senior Associate Vice President of Financial Strategy Corrective Action: In response to the auditor’s recommendation to strengthen internal controls and ensure timely submission of the Single Audit Report...

FINDING 2025-017 Name of Responsible Individual: Director of Post Award Compliance and Training Senior Associate Vice President of Financial Strategy Corrective Action: In response to the auditor’s recommendation to strengthen internal controls and ensure timely submission of the Single Audit Report to the Federal Audit Clearinghouse, Howard University will enhance cross collaboration across the University to improve audit readiness. During the May 2025 transition from the Grants and Contracts Accounting Office to the Sponsored Awards Office, the University experienced significant staff turnover and a loss of institutional knowledge, which contributed to audit readiness challenges. Since that time, the University has focused on stabilization efforts. The Office of Research Sponsored Programs has been restructured and is now almost fully staffed. The University will be establishing monthly check ins with key stakeholders to ensure adherence to a compliance calendar with clearly defined roles and responsibilities across core compliance areas. Additionally, the University has hired a Director of Post Award Compliance and Training to lead audit readiness efforts, strengthen internal controls, and support ongoing monitoring and compliance throughout the fiscal year. Anticipated Completion Date: March 31, 2027

View Audit 400430

Finding 1213098 (2025-016)

Material Weakness 2025

The Howard University

DC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302

FINDING 2025-016 Name of Responsible Individual: Director of Post Award Compliance and Training Christina Flood, Budget Analyst Corrective Action: Monthly Settlement Reports are used to reconcile actual expenses. An outdated spreadsheet was previously used to convert travel expenses, which resulted ...

FINDING 2025-016 Name of Responsible Individual: Director of Post Award Compliance and Training Christina Flood, Budget Analyst Corrective Action: Monthly Settlement Reports are used to reconcile actual expenses. An outdated spreadsheet was previously used to convert travel expenses, which resulted in incorrect exchange rate calculations. The team has implemented an updated conversion process. Going forward, the Sponsored Program Office Team will review and approve the exchange rates to ensure they are reasonable, accurate, and applied consistently. Anticipated Completion Date: June 30, 2026

View Audit 400430

Finding 1213096 (2025-015)

Material Weakness 2025

The Howard University

DC

Subrecipient Monitoring Cash Management § 200.305 § 200.332

FINDING 2025-015 Name of Responsible Individual: Assistant Vice President of Procurement Director of Post Award Compliance and Training Corrective Action: In response to the auditor’s recommendation to enhance internal controls and ensure timely review of invoice protocols and subrecipient monitorin...

FINDING 2025-015 Name of Responsible Individual: Assistant Vice President of Procurement Director of Post Award Compliance and Training Corrective Action: In response to the auditor’s recommendation to enhance internal controls and ensure timely review of invoice protocols and subrecipient monitoring, Howard University is implementing the following: • The University is currently piloting a new Supplier Invoice Portal, launched jointly by the Sponsored Programs Office and the Office of Procurement, to improve invoicing efficiency and compliance. Under this new process, subrecipients will be required to submit invoices electronically in accordance with the terms and conditions of their subawards. The portal will support a streamlined review and approval process, with invoices routed through an automated workflow to ensure timely review and disbursement. • To support completion of the University’s annual audit verification requirements for subrecipients, oversight will occur at multiple stages throughout the subaward lifecycle. This includes reviewing audit reports at the proposal development stage, during which subrecipients are required to complete a Subrecipient Commitment Form (implemented September 2025) prior to proposal submission. • At the award stage, refreshed due diligence will be conducted, including a re-review of the subrecipient’s Single Audit and/or financial statements. Finally, the Post Award Compliance team will perform an annual review of subrecipients’ audit reports and complete audit follow up procedures as necessary. Anticipated Completion Date: August 30, 2026

View Audit 400430

Finding 1212721 (2025-014)

Material Weakness 2025

The Howard University

DC

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.430

FINDING 2025-014 Name of Responsible Individual: Assistant Vice President for Post Award Corrective Action: The University initiated the Effort Certification process to capture the full calendar year 2025 in April 2026. This represents a one-time extended certification period designed to include pre...

FINDING 2025-014 Name of Responsible Individual: Assistant Vice President for Post Award Corrective Action: The University initiated the Effort Certification process to capture the full calendar year 2025 in April 2026. This represents a one-time extended certification period designed to include previously uncertified periods that had concluded, specifically the second half of FY25 (January–June 2025) and the first half of FY26 (July–December 2025). In May 2025, the non-accounting functions of Grants and Contracts Accounting at Howard University were transitioned to the Office of Research, Sponsored Programs Office. During this organizational transition, the University prioritized the completion and accuracy of all costing allocations to ensure payroll data was complete and reliable for effort certification purposes. This period was also utilized to identify and resolve any backlog of costing allocations and award charges and stabilize the Office of Research. Addressing these items ensured that effort reflected complete and accurate payroll activity, thereby enabling Principal Investigators to appropriately review and certify their effort. The Sponsored Programs Office (SPO) now leads post-award financial oversight and collaborates with Human Resources (HR) and Finance to ensure designated personnel are identified and granted system access to enter costing allocations and labor cost transfers in Workday. In addition, in response to the auditor’s recommendation to enhance internal controls and ensure timely monitoring of effort reporting, Howard University has implemented the following corrective actions: Hired Dedicated Departmental Support – Six College Research Administrators (CRAs) and an Associate Director of CRA’s were hired to support high-volume research colleges. The CRAs ensure timely and accurate labor cost transfers, effort certification, and costing allocation entries during award setup and throughout the award lifecycle. Enhanced Effort Reporting Process – SPO will lead improvements to the effort certification process, including: • Advance communication to PIs, CRAs, and Deans outlining certification deadlines • Clear guidance on when labor cost transfers may occur outside the certification cycle • Reinforcement that all effort changes must be reflected in the effort system to ensure alignment with payroll. • Training – Targeted training will be delivered to Principal Investigators, CRAs, and other research stakeholders to support consistent application of policies and procedures. Monitoring and Oversight – Monthly and quarterly reconciliation reports will be developed to track and validate timely and accurate payroll allocations for research personnel. Anticipated Completion Date: August 30, 2026

View Audit 400430

Finding 1211193 (2025-005)

Material Weakness 2025

Municipality of Añasco

PR

Subrecipient Monitoring Period of Performance Significant Deficiency

In response to the Auditor’s recommendations, the Municipality will establish formal procedures to ensure that all required forms, including Form 90-91, are properly completed, maintained, and submitted in accordance with applicable grant requirements. Additionally, all supporting documentation rela...

In response to the Auditor’s recommendations, the Municipality will establish formal procedures to ensure that all required forms, including Form 90-91, are properly completed, maintained, and submitted in accordance with applicable grant requirements. Additionally, all supporting documentation related to the period of performance for each project will be identified, organized, and maintained, including approved project worksheets, grant award documentation, and related financial records. Furthermore, monitoring mechanisms and periodic reviews will be implemented to ensure ongoing compliance with applicable requirements and the timely availability of required documentation for audit and monitoring purposes.

View Audit 400405

Finding 1211192 (2025-004)

Material Weakness 2025

Municipality of Añasco

PR

Subrecipient Monitoring § 200.302 § 200.403

In response to the Auditor’s recommendations and as corrective action, the staff responsible or department will locate and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidia...

In response to the Auditor’s recommendations and as corrective action, the staff responsible or department will locate and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidiary ledgers. Furthermore, the Municipality will design, document, establish, and provide the necessary training, along with written guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds. In addition, the Municipality will implement periodic reviews and monitoring mechanisms to ensure ongoing compliance with reporting requirements and the accuracy of financial information related to federal funds.

View Audit 400405

Finding 1211187 (2025-001)

Material Weakness 2025

Syntiro

ME

Allowable Costs / Cost Principles Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.403 § 200.414

We agree with the finding and will review and implement the recommendations accordingly. We are committed to ensuring proper application of indirect costs, avoiding duplication of costs across reporting periods, and maintaining compliance with allocability requirements under Uniform Guidance on a pr...

We agree with the finding and will review and implement the recommendations accordingly. We are committed to ensuring proper application of indirect costs, avoiding duplication of costs across reporting periods, and maintaining compliance with allocability requirements under Uniform Guidance on a prospective basis. This corrective action plan will be implemented by June 30, 2026.

View Audit 400399

Finding 1211164 (2025-002)

Material Weakness 2025

Wesleyan College

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

All donor‑restricted balances were reviewed to identify instances where restrictions had been satisfied but not released timely. Required releases were recorded to correct net asset classifications in the general ledger. Where available, supporting documentation (e.g., expenditure reports, grant ter...

All donor‑restricted balances were reviewed to identify instances where restrictions had been satisfied but not released timely. Required releases were recorded to correct net asset classifications in the general ledger. Where available, supporting documentation (e.g., expenditure reports, grant terms, and donor agreements) was acquired and reviewed to substantiate the timing of releases. Management plans to enhance controls over donor restriction tracking by implementing clearer procedures for identifying restriction satisfaction, improving cross-department communication, and strengthening review controls to ensure timely and accurate recording of donor restriction releases. Auditor’s Evaluation of the Corrected Action Plan: Wesleyan College’s response was appropriate for immediate remediation for the current affected period. Furthermore, the plan for preventative actions appears to be appropriately focused to achieve timely and documented of releases related to satisfied purpose or time conditions.

View Audit 400359

Finding 1211159 (2025-001)

Material Weakness 2025

Wesleyan College

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Wesleyan College management has completed all outstanding reconciliations for the affected periods. Reconciling items noted during the delayed reconciliations were reviewed, investigated, and resolved or appropriately aged and documented. Evidence of supervisory review has been added to completed re...

Wesleyan College management has completed all outstanding reconciliations for the affected periods. Reconciling items noted during the delayed reconciliations were reviewed, investigated, and resolved or appropriately aged and documented. Evidence of supervisory review has been added to completed reconciliations where missing. Management is in the process of developing and implementing remediation and preventative actions, including strengthening reconciliation policies, assigning clear ownership and escalation procedures, and implementing monitoring controls to ensure reconciliations are prepared and reviewed timely. These actions are expected to improve the effectiveness of controls over material account balance reconciliations. Auditor’s Evaluation of the Corrected Action Plan: Wesleyan College’s response was appropriate for immediate remediation for the current affected period. Furthermore, the plan for preventative actions appears to be appropriately focused to ensure reconciliations are prepared and reviewed timely.

View Audit 400359

Finding 1211099 (2025-002)

Material Weakness 2025

Aberdeen School District No. 5

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding ref number: 2025-002 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Elyssa Louderback, Executive Director of Business & Operations, 216 North G Street, Aberde...

Finding ref number: 2025-002 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Elyssa Louderback, Executive Director of Business & Operations, 216 North G Street, Aberdeen, WA. 98520. (360) 538-2007 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 non-concurrence). The district will make sure all staff are listed on the Semi-Annual Certifications. Staff with braided funding will have a PAR with monthly verifications. Anticipated date to complete the corrective action: February 1, 2026

View Audit 400341

Finding 1211036 (2025-001)

Material Weakness 2025

Hui No Ke Ola Pono, Inc.

HI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

2025-001-Internal Control over Financial Reporting, Health Resources and Services Administration Native Hawaiian Health Care 93.932, Significant adjusting journal entries, Due to lack of fiscal staff and high turnover, the organization fell behind on audits, and therefore, many adjusting entries wer...

2025-001-Internal Control over Financial Reporting, Health Resources and Services Administration Native Hawaiian Health Care 93.932, Significant adjusting journal entries, Due to lack of fiscal staff and high turnover, the organization fell behind on audits, and therefore, many adjusting entries were required to reconcile accounts. The audits have been completed, and all accounts have been reconciled as of July 31, 2025. In addition to the high turnover, during fiscal year ending 2024, there was an increase in donor funding to assist with the Lahaina wildfires recovery efforts. Again, our staff were challenged to meet the demands of the requirements of the funding and to continue to monitor the previous and current fiscal years financial state.

View Audit 400320

Corrective Action Plans

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