Corrective Action Plans

Finding 572079 (2024-001)

Significant Deficiency 2024

GA

Subrecipient Monitoring Reporting Special Tests & Provisions § 200.303

FA 2024-001 Internal Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department ...

FA 2024-001 Internal Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 (Year: 2022) Questioned Costs: None identified 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 RFP's-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. 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 and federal review. 4. Compliance Reporting and Follow-up-Any instances of non-compliance will be documented and addressed promptly. Corrective actions may include 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 law 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 363206

Finding 572068 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Oshkosh

WI

HUD Housing Programs Subrecipient Monitoring Reporting

CORRECTIVE ACTION PLAN Audit firm: SVA Certified Public Accountants S.C. Audit period: Year ended December 31, 2024 Corrective Action Plan Prepared by: Name: Wendy Fromm Position: Executive Director of the Housing Authority of the City of Oshkosh Telephone Number: (920) 424-1470 CORRECTIV...

CORRECTIVE ACTION PLAN Audit firm: SVA Certified Public Accountants S.C. Audit period: Year ended December 31, 2024 Corrective Action Plan Prepared by: Name: Wendy Fromm Position: Executive Director of the Housing Authority of the City of Oshkosh Telephone Number: (920) 424-1470 CORRECTIVE ACTION PLAN 2024-001 Internal control over compliance Comments on findings and recommendations Management agrees with the finding and recommendation. Actions taken or planned The Authority updated the Tenant Selection Plan effective June 24, 2024. Anticipated completion date June 24, 2024

View Audit 363181

Finding 572053 (2024-003)

Significant Deficiency 2024

City of Chicago

IL

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

The Department of Family and Support Services (DFSS) will review its budget and monitoring process for the Emergency Solutions Grant (ESG) Program to ensure grant funds are prioritized for spending in accordance with the program requirements. Monthly expenditure reports will be reviewed by the Dire...

The Department of Family and Support Services (DFSS) will review its budget and monitoring process for the Emergency Solutions Grant (ESG) Program to ensure grant funds are prioritized for spending in accordance with the program requirements. Monthly expenditure reports will be reviewed by the Director of Homeless Prevention Policy & Planning to assess spending progress and to follow up on any delays in vouchering by subrecipients. Specifically: 1. The Director will review monthly expenditure reports provided by the Department of Family and Support Services (DFSS) Finance team by the 10th of each month for all ESG grant awards. 2. The Homeless Services Division will send notices to agencies with expenditures below contracted expenditure expectations on ESG awards on at least a quarterly basis. The notice will include the current expenditure rate, a reminder on expectations to voucher on a monthly basis within 15 calendar days of the end of the month, and a request for the agency’s plan to improve expenditure rates in line with contract expectations, which are as follows: a. First quarter 25% b. Second quarter 50% c. Third quarter 75% d. Fourth quarter 100% 3. Any unspent ESG funds in the first 12 months of the grant will be reallocated in the second 12 months of the grant to maximize expenditures. Director of Homeless Prevention Policy & Planning Howard at the Department of Family and Support Services will be responsible for ensuring the implementation of this corrective action plan by December 31, 2025. The Voucher Audit and Tracking Unit (VATS) within the Department of Finance, Grant and Project Accounting Division will closely monitor the daily report of accumulated subrecipient (delegate agency) vouchers and prioritize aged vouchers. The goal is to issue payment for aged subrecipient vouchers within 15 calendar days. If the supporting documentation for the vouchers is incomplete or requires additional follow-up information, VATS will hold the vouchers for 2 business days pending the additional supporting documentation/information from the delegate agency. If the supporting documentation is not received within 2 business days, then VATS will reject the vouchers and provide an explanation for the rejection. The delegate agency will be allowed to re-submit the voucher(s) with the required supporting documentation. Chief Voucher Expediters Mendez and Vargas at the Department of Finance, Grant and Project Accounting Division, Voucher Audit and Tracking Systems (VATS) Unit will be responsible for ensuring timely payments to subrecipients and for the implementation of this corrective action plan by July 31, 2025.

View Audit 363171

Finding 571981 (2024-004)

Significant Deficiency 2024

Will County

IL

Subrecipient Monitoring § 200.332

Corrective Action Plan for Finding 2024-004 Contact person Responsible for Corrective Action: Karen Hennessy Contact Phone Number: 815 774-6359 Views of Responsible Official: We concur with the finding and offer the following context and corrective action plan: Condition: During our audit of the...

Corrective Action Plan for Finding 2024-004 Contact person Responsible for Corrective Action: Karen Hennessy Contact Phone Number: 815 774-6359 Views of Responsible Official: We concur with the finding and offer the following context and corrective action plan: Condition: During our audit of the County’s administration of federal funds under the CSLFRF program, we noted that the County did not have a documented process in place to track and maintain copies of Single Audit reports for subrecipients to whom it awarded federal funds. Specifically, the County was unable to provide evidence that it had obtained and reviewed Single Audit reports for any of its subrecipients during the audit period. Description of Corrective Action Plan: The county will create a tracking document that provides the following: -All CSLFRF (ARPA) subrecipients -Amounts and types of all CSLFRF allocations to the subrecipient -The fiscal cycle of the subrecipient -The date the annual financial statement was received -The person receiving the file -The file name and location -An indication if the subrecipient meets the threshold to have a single audit (not based on the amount allocated by the county) -If a single audit is required a copy will be requested from the subrecipient or from the Federal Clearing House -The date the Single Audit report was received -The name of the person receiving the file -The file name and location -The name of the person completing the review of the Single Audit report to identify any findings related to CSLFRF -Notes regarding follow up due to findings related to CSLFRF Anticipated Completion Date: August 31, 2025

View Audit 363072

Finding 571980 (2024-003)

Significant Deficiency 2024

Will County

IL

Subrecipient Monitoring § 200.332

Corrective Action Plan for Finding 2024-003 Contact person Responsible for Corrective Action: Karen Hennessy Contact Phone Number: 815 774-6359 Views of Responsible Official: We concur with finding 2024-003 and offer the following context and corrective action plan: Condition: During our audit o...

Corrective Action Plan for Finding 2024-003 Contact person Responsible for Corrective Action: Karen Hennessy Contact Phone Number: 815 774-6359 Views of Responsible Official: We concur with finding 2024-003 and offer the following context and corrective action plan: Condition: During our audit of the County’s administration of federal funds under the CSLFRF program, we noted the County failed to provide a subrecipient agreement to two subrecipient entities that would have included appropriate information related to federal award identification. Description of Corrective Action Plan: The County had all CSLFRF projects reviewed to confirm that the correct agreement type had been issued. The review found that 6 of the 56 projects had been issued a Beneficiary Agreement instead of a Subrecipient Agreement. Each of the 6 subrecipients has been contacted and provided with a Subrecipient Agreement. This corrects the finding. Completion Date: June 30, 2025

View Audit 363072

Finding 571970 (2024-001)

Significant Deficiency 2024

Population Services International

DC

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chad Bender   Title: Controller  Phone Number: 202-785-0072 Estimated Completion Date – ongoing  Corrective Action  The results of the 2024 audit will be sh...

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chad Bender   Title: Controller  Phone Number: 202-785-0072 Estimated Completion Date – ongoing  Corrective Action  The results of the 2024 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on recording expenses within the correct accounting period. PSI delivers in person training to its global finance and program staff and will continue to offer training during 2025 to address such issues.

View Audit 363060

Finding 571966 (2024-005)

Significant Deficiency 2024

Population Services International

DC

Questioned Costs Subrecipient Monitoring Period of Performance

Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement     Contact: Chad Bender  Title: Controller  Phone Number: 202-785-0072  Estimated Completion Date – done  Corrective Action  The results of the 2024 audit will be shared with appropriate s...

Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement     Contact: Chad Bender  Title: Controller  Phone Number: 202-785-0072  Estimated Completion Date – done  Corrective Action  The results of the 2024 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on the allowability of trailing costs and the unallowability of newly incurred costs. PSI delivers in person training to its global finance and program staff and will continue to offer training during 2025 to address such issues.

View Audit 363060 Questioned Costs: $1

Finding 571965 (2024-004)

Significant Deficiency 2024

Population Services International

DC

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

Allegations of Fraud    Contact: Chad Bender Title: Controller Phone Number: 202 785-0072 Estimated Completion Date – ongoing   Corrective Action  PSI keeps managing fraud risk through combination of preventative, detective and monitoring controls, and reinforces PSI’s expectations regarding ...

Allegations of Fraud    Contact: Chad Bender Title: Controller Phone Number: 202 785-0072 Estimated Completion Date – ongoing   Corrective Action  PSI keeps managing fraud risk through combination of preventative, detective and monitoring controls, and reinforces PSI’s expectations regarding ethical behavior through training and communications. PSI will continue to proactively report and investigate allegations of fraud and to raise awareness of the actions to be taken when there is suspicion of fraud. PSI Global Internal Audit and Investigations team will continue to share lessons learned from the work performed. Given the challenging operating environments in which PSI implements its programs, there is an ongoing risk of fraud, which PSI actively monitors, investigates, and mitigates.

View Audit 363060

Finding 571927 (2024-003)

Significant Deficiency 2024

City of Athens

OH

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332

The City of Athens has reviewed the findings of ODOD and has modified subrecipient monitoring procedures to detect these types of issues in the future.

View Audit 363014

Finding 571883 (2024-003)

Material Weakness 2024

Fort Frye Local School District

OH

Subrecipient Monitoring Material Weakness Reporting § 200.102 § 200.207

Finding Number: 2024-003 Planned Corrective Action: The District will closely review the Final Expenditure Report for all grants to ensure accuracy. Anticipated Completion Date: 6/30/26 Responsible Contact Person: Kaitlin Huck, Treasurer/CFO

View Audit 362921

Finding 571870 (2024-002)

Significant Deficiency 2024

County of Luzerne, Pennsylvania

PA

Subrecipient Monitoring Reporting Significant Deficiency

Finding #2024-002: Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition: The Program's Single Audit and reporting package was delayed for the year ended June 30, 2023 beyond the nine-month due date, as a result of turnover and delays in reconciling feder...

Finding #2024-002: Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition: The Program's Single Audit and reporting package was delayed for the year ended June 30, 2023 beyond the nine-month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Root Cause Analysis: The audit for the period ending June 30, 2023 was started in December 2023 and was completed and submitted in June 2024. In accordance with Uniform Guidance, the deadline is March 31st annually to have the audit completed and submitted. To meet this deadline, the year-end close and audit process needs to begin at least two months sooner to achieve this deadline. Planned Corrective Action Steps: Move up the year-end close and plan to start the audit in November annually. Responsible Party: MHDS Fiscal Director and MHDS Fiscal Unit Timeline for Completion: 1. Action Step #1 – November 2025 Comments: At the time of this publication, this timeline has already passed for the current period under audit (June 30, 2024). We plan to have this issue fixed for the June 30, 2025 audit period.

View Audit 362907

Finding 571862 (2024-004)

Significant Deficiency 2024

City of Minneapolis

MN

Subrecipient Monitoring § 200.303 § 200.332

Finding Title: Subrecipient Monitoring Program: 21.027 COVID‐19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Matthew Bower and George Hardgrove Corrective Action Planned: The City established and maintains a quarterly training for all ...

Finding Title: Subrecipient Monitoring Program: 21.027 COVID‐19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Matthew Bower and George Hardgrove Corrective Action Planned: The City established and maintains a quarterly training for all grant managers to attend which includes training on grant management. Additional emphasis on subrecipient pre‐award risk management will be included within future quarterly trainings. Anticipated Completion Date: December 31, 2025

View Audit 362900

Finding 571859 (2024-006)

Significant Deficiency 2024

Webber International University, Inc.

FL

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

2023-006 – Last Date of Attendance at an Academically Related Activity (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, th...

2023-006 – Last Date of Attendance at an Academically Related Activity (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the institution, in writing or orally, of his or her intent to withdrawal; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; or (4-6) other special circumstances as documented by the institution. An institution that is not required to take attendance at an academically related activity may use, as the withdrawal date, the last date of attendance at an academically related activity as documented by the institution (34 CFR 668.22(c)). Condition: From a population of 163 students that officially or unofficially withdrew, we tested nineteen students and noted that documentation of the last date of attendance could not be provided for six students that unofficially withdrew and six students that officially withdrew. Cause: Controls are not functioning properly. Effect: Since documentation of the last date of attendance could not be provided, it could not be determined whether students that unofficially withdrew attended through the end of the period or students that officially withdrew had the correct date of last attendance. Repeat Finding from a Prior Year: Not a repeat finding. Recommendation: We recommend the University implement a policy to document the last date of attendance for students that unofficially withdrawal. In addition, we recommend the University maintain student-initiated withdrawal documentation for students that officially withdrawal. Management Response: The University acknowledges the deficiency in documenting the last dates of attendance for students who withdrew and has taken corrective actions to strengthen compliance with 34 CFR 668.22(c). To address this issue, the following steps have been implemented: 1)Revised Withdrawal Procedures: The University has formalized and updated its withdrawal procedures to require consistent documentation of the last date of attendance at an academically related activity for both official and unofficial withdrawals. Faculty are now required to report the last date a student participated in an academically related activity when submitting final grades or withdrawal notifications. 2) Mandatory Faculty Participation: Training will be provided to faculty and department chairs, emphasizing the importance of recording the last date of attendance for all students who cease attendance. The Registrar’s Office will incorporate this requirement into end-of-term processes and will enforce compliance before grade submission is finalized. 3) Retention of Student-Initiated Withdrawal Forms: A centralized and secure repository has been implemented to retain all student-initiated withdrawal requests. The Registrar’s Office is now responsible for maintaining this documentation and conducting periodic audits to ensure proper archiving. 4) Ongoing Monitoring: The Financial Aid and Registrar’s Offices will initiate a joint term-by-term reconciliation process to identify discrepancies in withdrawal reporting and verify the completeness of documentation. Responsible Party and contact information: Webber Registrar, Registrarmailbox@webber.edu, Pamela Denton - Financial Aid Counselor, dentonpe@webber.edu. Expected Date of Correction: 8/1/2025

View Audit 362898

Finding 571856 (2024-004)

Significant Deficiency 2024

Webber International University, Inc.

FL

Student Financial Aid Eligibility Subrecipient Monitoring

2024-004 –Satisfactory Academic Progress Policy (Significant Deficiency) Department of Education, SFA Cluster, Eligibility Criteria: In accordance with 34 CFR 668.34(a), an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible stu...

2024-004 –Satisfactory Academic Progress Policy (Significant Deficiency) Department of Education, SFA Cluster, Eligibility Criteria: In accordance with 34 CFR 668.34(a), an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under Title IV, HEA programs. A student placed on academic probation may receive Title IV, HEA program funds for one payment period. At the end of one payment period on financial aid probation, the student must meet the institution's satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further Title IV, HEA program funds. Condition: Our review of 26 student files disclosed that one student was placed on academic probation after fall 2023 semester and received Pell for spring 2024 semester. The student did not meet satisfactory academic progress standards at the end of spring 2024 semester, however, the student received Pell for summer semester 2024. Cause: Controls are not functioning properly. Effect: Title IV program funds were awarded to a student who was not eligible to receive such funds. Recommendation: We recommend the University review and update its policies to ensure that the University’s Satisfactory Academic Progress policy is enforced. Management Response: The University acknowledges the oversight in the enforcement of its Satisfactory Academic Progress (SAP) policy and has taken corrective action to address the deficiency. Specifically, the Financial Aid Office has conducted a comprehensive review of SAP monitoring procedures to ensure full compliance with federal regulations under 34 CFR 668.34. Corrective steps taken include: 1) Policy Clarification and Staff Training: The SAP policy has been reviewed and clarified to emphasize the requirement that a student failing to meet SAP after one payment period on financial aid probation is no longer eligible for Title IV funds unless they meet the conditions of an approved academic plan. Targeted training was delivered to financial aid counselors and compliance staff to reinforce correct application of SAP policies and documentation protocols. 2) Automated SAP Compliance Flag: An automated flag has been integrated into the student information system to alert staff when a student has reached the end of a probation period. This flag prevents Title IV disbursement until a manual review confirms eligibility based on SAP or academic plan compliance. 3)Ongoing Monitoring and Quality Assurance: At the conclusion of each academic term, the University runs comprehensive SAP reports to identify all students who have either regained eligibility, remained on SAP, or have newly been placed on SAP status. The student information system is configured to automatically flag these students and restrict Title IV disbursements through system-based controls in the auto-packaging process, thereby preventing ineligible aid disbursements and ensuring compliance with federal regulations. Responsible Party and contact information: Pamela Denton - Financial Aid Counselor, dentonpe@webber.edu, Trinity Lee – Financial Aid Processor, Leetk2@webber.edu. Expected Date of Correction: 8/1/2025

View Audit 362898

Finding 571843 (2024-001)

Material Weakness 2024

Arkansas Military and First Responders Academy

AR

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

A revision to the PO process requires a PO to be approved in writing by the Director of Operations and the Superintendent before a purchase can be made.

View Audit 362867

Finding 571841 (2024-007)

Material Weakness 2024

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

The City-Parish transitioned the administration of the BRIGHT grant in the first quarter of 2025; therefore, we are unable to obtain some supporting documentation. The City-Parish provided documentation that a change in the project plan/scope from running five trauma centers to a variety of services...

The City-Parish transitioned the administration of the BRIGHT grant in the first quarter of 2025; therefore, we are unable to obtain some supporting documentation. The City-Parish provided documentation that a change in the project plan/scope from running five trauma centers to a variety of services based on needs and accessibility as opposed to confining them to centers was approved by the grantor agency through the programmatic reports which allowed expenses for gathering events, fitness camps, and activities for the Summer of Hope. This grant period ended September 27, 2024. Expected Implementation Date: June 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development

View Audit 362863 Questioned Costs: $1

Finding 571839 (2024-005)

Material Weakness 2024

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Subrecipient Monitoring

The City-Parish acknowledges that the development has not progressed in accordance with the schedule outlined in the original loan agreement with the developer for the Scotlandville Housing Development. At the time of the 2023 disbursement, documentation provided by the developer supported project r...

The City-Parish acknowledges that the development has not progressed in accordance with the schedule outlined in the original loan agreement with the developer for the Scotlandville Housing Development. At the time of the 2023 disbursement, documentation provided by the developer supported project readiness and anticipated completion timelines; however, subsequent review and monitoring activities identified delays tied to financing, site control, and design completion. At present, the administration is evaluating if it wants to proceed with the project and what contract amendments would be stipulated. The Office of Community Development, working alongside its grant management consultant CSRS, recently initiated a detailed review of the project status and supporting documentation. This review culminated in the identification of potential deficiencies, including unresolved site control issues and the need for updated construction plans. An updated site plan, ownership verification, environmental remediation documentation, and full construction package are being actively pursued, and the developer has been provided a prioritized list of immediate action items to remedy outstanding issues if the project is going to proceed. To bring the project and agreement into compliance, the corrective actions noted below are actively being pursued. These corrective actions are intended to either return the project to a viable status under the existing agreement or establish the necessary conditions to invoke appropriate default provisions should remediation fail. These corrective actions include: Formal reassessment of project viability with CSRS, OCD, and project leadership, including a meeting scheduled for the week of July 1, 2025; Issuance of a formal notice to the developer requesting documentation of progress and corrective actions related to site control, tax clearance, design completion, and permitting; Evaluation of amendment or enforcement actions under the agreement, including potential restructuring of the loan timeline or initiating default proceedings if satisfactory progress is not demonstrated by mid-Q3 2025; Preparation of an updated commitment letter from the current administration to support the developer’s financial closing, contingent on demonstrated progress and documentation clearance, if the administration chooses to move forward with the project. Expected Implementation Date: September 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development

View Audit 362863 Questioned Costs: $1

Finding 571837 (2024-003)

Material Weakness 2024

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required...

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required to substantiate payments and services rendered. Expected Implementation Date: January 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development Yolanda Burnette-Lankford, Ph.D., Chief Service Office, Office of the Mayor-President

View Audit 362863 Questioned Costs: $1

Finding 571824 (2024-001)

Significant Deficiency 2024

City of Brentwood

MO

Procurement, Suspension & Debarment Subrecipient Monitoring

Recommendation: The City should evaluate its procedures and implement an additional control to ensure verifications checks are occurring prior to entering into contracts with a vendor Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/tak...

Recommendation: The City should evaluate its procedures and implement an additional control to ensure verifications checks are occurring prior to entering into contracts with a vendor Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The City will ensure all verification checks are occurring prior to entering into contracts with vendors. Name(s) of the contact person(s) responsible for corrective action: Michelle DePew Planned completion date for corrective action plan: June 30, 2025

View Audit 362830

Finding 571802 (2024-003)

Significant Deficiency 2024

Council of Graduate Schools

DC

Subrecipient Monitoring Eligibility Reporting

Description:Significant deficiency in FFATA reporting threshold. Planned Corrective Action: CGS will familiarize itself with all FFATA reporting requirements to ensure that the $30,000.00 threshold for first-tier subawards will be reported to FSRS with all reporting deadlines observed by building th...

Description:Significant deficiency in FFATA reporting threshold. Planned Corrective Action: CGS will familiarize itself with all FFATA reporting requirements to ensure that the $30,000.00 threshold for first-tier subawards will be reported to FSRS with all reporting deadlines observed by building this requirement into the grants management calendaring system. Completion Date: October 1, 2025 Responsible Person: Keith Peregonov, VP for Finance, Human Resources and Operations

View Audit 362812

Finding 571782 (2024-001)

Significant Deficiency 2024

Prc

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.512

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accoun...

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller

View Audit 362805

Finding 571747 (2024-009)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring § 200.303 § 200.332

The city has enhanced the internal control over subrecipient monitoring by establishing formal policy and procedures, including an implemented review process for Subrecipient Determination Checklist, Risk Assessment Questionnaire and Single audit/annual financial reports, as well as documented subre...

The city has enhanced the internal control over subrecipient monitoring by establishing formal policy and procedures, including an implemented review process for Subrecipient Determination Checklist, Risk Assessment Questionnaire and Single audit/annual financial reports, as well as documented subrecipient monitoring plans and checklists.

View Audit 362742

Finding 571746 (2024-008)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

The City has taken actions to ensure that the “Suspension and Debarment” clause or vendor self-certification confirmation statement has been added to the FY2025 contract and grant agreements. Additionally, City staff is now signing the documentation to support the performance of the “SAM.gov” review...

The City has taken actions to ensure that the “Suspension and Debarment” clause or vendor self-certification confirmation statement has been added to the FY2025 contract and grant agreements. Additionally, City staff is now signing the documentation to support the performance of the “SAM.gov” review.

View Audit 362742

Finding 571745 (2024-007)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.318 § 200.327

The city has updated and implemented its procurement process in FY25 to ensure that expenditures for vendors that exceed $10,000 and sole source contracts follow the correct procurement policies and procedures in accordance to MGL 30B.

View Audit 362742

Finding 571744 (2024-006)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

Implemented beneficiary eligibility review process has been reenforced to reduce the chance of the same happenings.

View Audit 362742 Questioned Costs: $1

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