Corrective Action Plans

Finding 1225074 (2026-001)

Material Weakness 2026

Erie County Gaming Revenue Authority`

PA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303

Finding 2026-001 – Internal Control over Financial Reporting – Allowable Costs U.S. Department of Treasury Passed Through the County of Erie COVID-19: Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 Allowable Costs Contact Person Responsible for Corrective Action: Name: Tammi Michali T...

Finding 2026-001 – Internal Control over Financial Reporting – Allowable Costs U.S. Department of Treasury Passed Through the County of Erie COVID-19: Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 Allowable Costs Contact Person Responsible for Corrective Action: Name: Tammi Michali Title: Office Manager Phone/Email: 814-897-2690 / tmichali@ecgra.org Auditor’s Recommendation: The auditors recommend that management implement procedures to ensure all disbursements charged to federal programs are formally reviewed and approved by the Board, or by a properly designated approver, and that such approval is evidenced in writing and maintained with the supporting disbursement documentation. Management should also implement a monitoring procedure to identify any disbursements processed without timely approval and ensure corrective action is taken. Corrective Action Plan: A resolution was passed by the Erie County Gaming Revenue Authority’s Board of Directors affirming their consent to disburse funds for Round 2 of the Educator Retention Awards. The Board was informed by the executive director that this was a clerical oversight as the action to fund Round 2 had been discussed and was given verbal approval at previous Strategic Planning meetings. Anticipated Completion Date: Corrective Action Plan was completed on May 21, 2026

View Audit 408211

Finding 1223637 (2026-002)

Material Weakness 2026

Sunrise Community Health

CO

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency § 200.303

Federal Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No. 10.557 Recommendation: Our auditors recommended the Organization update its grant allocation process and controls to ensure accurate documentation of expenditures allocated to the gr...

Federal Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No. 10.557 Recommendation: Our auditors recommended the Organization update its grant allocation process and controls to ensure accurate documentation of expenditures allocated to the grant are retained and accurate fringe benefit costs incurred during the month are used to calculate the allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has updated the grant allocation process and controls to ensure accurate documentation of expenditures allocated to the grant are retained and accurate fringe benefit costs incurred during the month are used to calculate the allocations. As part of this update management has reassigned responsibilities for various grants to ensure the process is followed.

View Audit 407144

Finding 1223000 (2026-001)

Material Weakness 2026

Lincoln School Senior Apartments

WA

HUD Housing Programs Internal Control / Segregation of Duties § 200.303

S3800-045 ACTIONS TAKEN OR TO BE TAKEN: Management will endeavor to check files at the site level to ensure that the approval of each certification is retained on file. Management will work with the site managers and the compliance reviewing company to ensure accuracy of certifications, verification...

S3800-045 ACTIONS TAKEN OR TO BE TAKEN: Management will endeavor to check files at the site level to ensure that the approval of each certification is retained on file. Management will work with the site managers and the compliance reviewing company to ensure accuracy of certifications, verifications and rent calculations. The deficiencies found in the files audited will be corrected by Compliance and the site manager and reviewed by the Affordable Housing Director for completion and accuracy.

View Audit 406528

Finding 1225495 (2025-002)

Material Weakness 2025

La Pine Community Health Center

OR

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Action taken in response to finding: The organization has implemented a procedure to review and approve required reports prior to submission.

View Audit 408356

Finding 1225300 (2025-001)

Material Weakness 2025

Monroe County Board of Education

GA

School Nutrition Programs Subrecipient Monitoring § 200.303

FS 2025-001 Internal Controls at the Central Office Internal Control Impact: Significant Deficiency Repeat of Prior Year Finding: FS 2024-001, FS 2023-001 Description: The School District's accounting procedures at the Central Office are not sufficient to ensure prevention or timely detection of err...

FS 2025-001 Internal Controls at the Central Office Internal Control Impact: Significant Deficiency Repeat of Prior Year Finding: FS 2024-001, FS 2023-001 Description: The School District's accounting procedures at the Central Office are not sufficient to ensure prevention or timely detection of errors in key financial processes, specifically those related to journal entries, cash management, capital asset tracking, and payroll processing. Corrective Action Plans: Journal Entries - All journal entries will be printed out, which show the preparer, reviewer and filed in numerical order beginning with FY26. Cash and Cash Equivalents - All bank balances are reconciled to the financial statements and are signed and dated by both preparer and reviewer. Monthly School Bookkeeper meetings are being held to ensure that all school level accounts are reconciled as well. Capital Assets - A complete physical inventory including bus titles will be completed in August of 2026. Employee Compensation - SHBP invoices starting with January 2026 have been reconciled to payroll and benefit records prior to payment and any corrections needed have been submitted to SHBP. Estimated Completion Date: January 1, 2026 Contact Person: Chris Johnson, Director of Financial Services Telephone: 478-994-2031 Email: chrisJohnson@mcschools.org

View Audit 408330

Finding 1225087 (2025-004)

Material Weakness 2025

Forest Municipal School Distrct

MS

Procurement, Suspension & Debarment § 200.302 § 200.303

Finding 2025-004 a. Name of Contact Person Responsible for Corrective Action: Jeff Jones, Business Manager b. Corrective Action Planned: Additional Training has been provided to Child Nutrition and Purchasing staff. Procedures have been corrected to require an amount not to be exceeded on monthly pu...

Finding 2025-004 a. Name of Contact Person Responsible for Corrective Action: Jeff Jones, Business Manager b. Corrective Action Planned: Additional Training has been provided to Child Nutrition and Purchasing staff. Procedures have been corrected to require an amount not to be exceeded on monthly purchase orders. Additional training has been provided to appropriate Child Nutrition staff as well as appropriate Federal Programs and Purchasing staff regarding documentation of suspension and debarment from SAM.gov. c. Anticipated Completion Date: Training was provided as soon as the deficiencies were brought to the attention of the

View Audit 408246

Finding 1225086 (2025-003)

Material Weakness 2025

Forest Municipal School Distrct

MS

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.112 § 200.302 § 200.303 § 200.403

Finding 2025-003 a. Name of Contact Person Responsible for Corrective Action: Jeff Jones, Business Manager b. Corrective Action Planned: Additional Training has been provided during professional development sessions to keep in the forefront the importance of preventing conflicts of interest as well ...

Finding 2025-003 a. Name of Contact Person Responsible for Corrective Action: Jeff Jones, Business Manager b. Corrective Action Planned: Additional Training has been provided during professional development sessions to keep in the forefront the importance of preventing conflicts of interest as well as possible nepotism as defined by Miss. Code Ann. § 25-1-53 and Miss. Code Ann. § 25-4-105(1). New hires are required to disclose possible conflicts of interest during the application process. Department heads making recommendations for hire are required to disclose if they are related to the person they are recommending for hire. c. Anticipated Completion Date: Training was provided in February, 2026, after disclosures were added to the employment applications in the human resource software asking the applicant to disclose if they are aware if they are related to anyone currently working in the district. As soon as the violation was identified, the Office of Child Nutrition at the Mississippi Department of Education was notified

View Audit 408246

Finding 1225077 (2025-002)

Material Weakness 2025

LEADVILLE SANITATION DISTRICT

CO

Procurement, Suspension & Debarment § 200.303 § 200.317

Planned Corrective Action: Management plans to develop and formally adopt a comprehensive written procurement policy that aligns with the procurement requirements in 2 CFR 200.317–.326, including provisions addressing methods of procurement, competition, conﬂicts of interest, required contract claus...

Planned Corrective Action: Management plans to develop and formally adopt a comprehensive written procurement policy that aligns with the procurement requirements in 2 CFR 200.317–.326, including provisions addressing methods of procurement, competition, conﬂicts of interest, required contract clauses, and documentation standards for federally funded purchases. The policy will distinguish between micro-purchases, small purchases, sealed bids, competitive proposals, and noncompetitive procurements, and will specify the documentation required for each method. In addition, the District will establish and implement procedures to verify, prior to award, that all contractors and vendors for covered transactions are not suspended or debarred, typically by performing searches in SAM.gov or obtaining appropriate certiﬁcations, and will maintain printed or electronic evidence of those checks in the procurement ﬁle. The District will incorporate a procurement checklist or approval form that must be completed and signed by the procurement o􀀁icer and reviewer, a􀀁irming that required suspension and debarment veriﬁcations and other Uniform Guidance requirements were performed for each covered procurement. Management will also provide periodic training, at least annually, to sta􀀁 involved in procurement and grant administration on the Uniform Guidance procurement standards and suspension and debarment requirements, and will perform periodic internal reviews of a sample of federally funded procurements to conﬁrm that the written policy and documentation requirements are consistently followed. Results of such reviews will be reported to management and the governing board to reinforce accountability and drive continuous improvement in the District’s internal control over federal awards.

View Audit 408226

Finding 1225065 (2025-070)

Material Weakness 2025

State of Rhode Island

RI

Allowable Costs / Cost Principles § 200.303

EOHHS is in agreement with these findings. EOHHS has successfully addressed the deficiencies noted in these findings with updated requirements for this provider type. Community Health Workers have been elevated to high-risk status by Medicaid under “Medicaid Payments and Providers” 210-RICR-20-00-1,...

EOHHS is in agreement with these findings. EOHHS has successfully addressed the deficiencies noted in these findings with updated requirements for this provider type. Community Health Workers have been elevated to high-risk status by Medicaid under “Medicaid Payments and Providers” 210-RICR-20-00-1, which necessitates a National Criminal Background Check through fingerprinting. All enrolled community health worker providers were disenrolled effective December 1, 2025, and required to apply for enrollment under the new, enhanced requirements in the latest Community Health Worker Provider Manual, including the background check and requirement to enroll as a group with a National Provider Identifier (NPI), and as individual rendering providers with an NPI. All current CHW providers are now enrolled with the enhanced screening requirements. Limitations on reimbursement for services have also been successfully implemented, with system edits in place to deny claims billed in noncompliance with the new requirements outlined in the provider manual. Additionally, EOHHS Office of Program Integrity has audited outlier providers (in terms of utilization metrics), identifying overpayments and also collaborating with the MFCU for law enforcement intervention. EOHHS considers finding 2025-070a to be completed based on previous activities. For finding, 2025-070b, EOHHS is finalizing its last CHW audits while the MFCU completes its investigations based on Program Integrity’s referrals. Anticipated Completion Dates: 2025-070a: Complete 2025-070b: Estimate is August 2026 Contact Person: Nicholas James, Implementation Director of Policy and Programs, Executive Office of Health and Human Services nicholas.james@ohhs.ri.gov

View Audit 408197

Finding 1225054 (2025-033)

Material Weakness 2025

State of Rhode Island

RI

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

EOHHS understands that the audit findings primarily resulted from three items: 1. Lack of management oversight of the AlloCAP system’s functionality and its effect on financial reporting. 2. The use of incorrect FMAPs on sister agencies’ quarterly administrative claiming reports submitted to Medicai...

EOHHS understands that the audit findings primarily resulted from three items: 1. Lack of management oversight of the AlloCAP system’s functionality and its effect on financial reporting. 2. The use of incorrect FMAPs on sister agencies’ quarterly administrative claiming reports submitted to Medicaid Finance, and Medicaid’s subsequent lack of review of these reports. 3. No segregation of duties in the Assistant Director Financial and Contract Management position within the EOHHS Central Management finance team. Several actions have been taken to enhance oversight of the AlloCAP system functionality and improve the overall cost allocation process, including hiring an Administrator, Financial Management position. This position has been cross trained and is completing the quarterly AlloCAP activities with review completed by the Assistant Director Financial and Contract Management position. Management’s additional correction action plans for each of these are below. 1. Finance will request a SOC I Type II report from its AlloCAP vendor. The report(s) will be shared with CFOs at all agencies using the AlloCAP system for Medicaid allocations for their review. 2. Finance has already implemented controls to rectify this finding. The items below were implemented during SFY 2026. a. Additional training for sister agencies on the administrative claiming reporting process. Trainings were held on February 4th and April 15th, 2026, and included the importance of the correct FMAP and a list of FMAPs by CMS-64 line item. b. Office hours with Medicaid administrative claiming agencies prior to the submission of quarterly expenditure reports. This allows agencies to ask questions and troubleshoot possible issues prior to report submission. c. Medicaid Finance review of all agency-submitted quarterly expenditure reports. This includes checking that: i. the reported federal amounts tie to the quarterly draw down amount. If there is a variance, the variance must be explained and documented for future reconciliation; ii. FMAPs are used and align with CMS-64 line item FMAPs; iii. The reported federal amounts do not exceed CMS-64 line item budgets (when applicable). d. Training additional Medicaid Finance staff on the review of agency submitted reports and data entry to separate staff duties and allow for double-checking of staff work. Finance will continue to refine improvements and implement processes to ensure reporting accuracy, including drafting relevant SOPs. Additionally, Medicaid Finance retained a contractor that has worked with other states to review the CMS-64 claiming process to suggest further areas of improvement and automation. 3. EOHHS will continue to explore options for improving controls over AlloCAP system functionality and cost allocation work. 4. Finance staff across EOHHS and Medicaid teams will detail additional controls and recommendations for implementation. Anticipated Completion Date: September 1, 2026 Contact Persons: Dezeree Hodish, Associate Director, Financial Management, Executive Office of Health and Human Services dezeree.hodish@ohhs.ri.gov Victoria Pavao, Assistant Director, Financial and Contract Management, Executive Office of Health and Human Services victoria.pavao@ohhs.ri.gov

View Audit 408197

Finding 1225017 (2025-056)

Material Weakness 2025

State of Rhode Island

RI

Internal Control / Segregation of Duties Reporting § 200.303

2025-056a: Management and budget will work with team members to allow for proper separation of responsibilities, as well as, ensure that proper training is provided. 2025-056b: MARVIN will address this issue as the department will not be waiting 45 days after the QE for the RPT54. It is going to be ...

2025-056a: Management and budget will work with team members to allow for proper separation of responsibilities, as well as, ensure that proper training is provided. 2025-056b: MARVIN will address this issue as the department will not be waiting 45 days after the QE for the RPT54. It is going to be more real time. MARVIN is proposed to go live at the end of CY2027 which means that we will have this issue for both 2026 and 2027 fiscal close. Anticipated Completion Date: Ongoing Contact Person: Kimberly Reynolds, Associate Director of Financial Management, Department of Children, Youth and Families kim.reynolds@dcyf.ri.gov

View Audit 408197

Finding 1225009 (2025-052)

Material Weakness 2025

State of Rhode Island

RI

Matching / Level of Effort / Earmarking § 200.303

Although the Department remained in compliance with applicable CCDF earmarking requirements, DHS will strengthen its review procedures to ensure that only expenditures applicable to the reporting period are included in quarterly earmarking calculations. These procedures will include verification tha...

Although the Department remained in compliance with applicable CCDF earmarking requirements, DHS will strengthen its review procedures to ensure that only expenditures applicable to the reporting period are included in quarterly earmarking calculations. These procedures will include verification that expenditures are reported within the appropriate reporting period, reconciliation of source expenditure reports to supporting accounting records, documented supervisory review of quarterly earmarking calculations to verify the accuracy, completeness, and appropriateness of expenditures included in the calculation prior to finalization, and formal approval prior to finalization. In addition, DHS will update written procedures and provide training to staff responsible for preparing and reviewing quarterly earmarking calculations to ensure the enhanced controls are consistently applied. The corrective actions implemented in response to Finding 2025-051 will further strengthen the reliability of the expenditure data used in quarterly earmarking calculations and support effective monitoring of compliance with CCDF earmarking requirements. These enhancements will strengthen the reliability of quarterly compliance calculations, improve management oversight, and provide greater assurance that CCDF earmarking requirements continue to be accurately monitored and documented. Anticipated Completion Date: June 30, 2027 Contact Person: Eileen Asselin, Assistant Director, Financial and Contract Management, Department of Human Services eileen.asselin@dhs.ri.gov

View Audit 408197

Finding 1225008 (2025-051)

Material Weakness 2025

State of Rhode Island

RI

Reporting Matching / Level of Effort / Earmarking § 200.303

The Department is developing standardized written procedures for the preparation, reconciliation, review, and submission of required federal financial reports. The procedures will include reconciliation of reported expenditures to the State accounting system, identification of applicable appropriati...

The Department is developing standardized written procedures for the preparation, reconciliation, review, and submission of required federal financial reports. The procedures will include reconciliation of reported expenditures to the State accounting system, identification of applicable appropriation accounts, reporting thresholds, required documentation, submission deadlines, and documented supervisory review and approval prior to submission. The Department will also review previously identified reporting discrepancies and amend reports, as appropriate, to ensure compliance with federal reporting requirements. Development of these standardized procedures was temporarily delayed due to implementation of the State's Enterprise Resource Planning (ERP) system. DHS anticipates resuming this work during State Fiscal Year 2027 and incorporating lessons learned from the ERP implementation into its reporting procedures to strengthen financial reporting controls. Anticipated Completion Date: June 30, 2027 Contact Person: Ben Quattrucci, Assistant Director, Financial Contract Management, Department of Human Services benjamin.a.quattrucci@dhs.ri.gov

View Audit 408197

Finding 1224986 (2025-047)

Material Weakness 2025

State of Rhode Island

RI

Eligibility Special Tests & Provisions Subrecipient Monitoring § 200.303

The Department updated Policy (218-RICR-20-002) to reflect 45 CFR 205.55, including procedures for using IEVS interfaces and incorporating the resulting information into eligibility determinations. The updated policy will be sent to OMB 7/1/26. Additionally, the updated policy will be discussed at m...

The Department updated Policy (218-RICR-20-002) to reflect 45 CFR 205.55, including procedures for using IEVS interfaces and incorporating the resulting information into eligibility determinations. The updated policy will be sent to OMB 7/1/26. Additionally, the updated policy will be discussed at meetings (Office Hours, Training consultations, and Quarterlies). System interfaces will run on a quarterly basis consistent with the language in 45 CFR §205.55 regarding all applicants. This process is being tracked and prioritized in BRR-141767 which is the ticket number used to communicate with the vendor. In addition, DHS is strengthening operational controls to ensure required IEVS interfaces are executed, reviewed, and acted upon within required federal timeframes. Supervisors will monitor outstanding interface matches and timeliness of case actions as part of routine quality assurance activities to ensure interface information is appropriately evaluated, documented within the electronic case record, and incorporated into eligibility determinations. These actions will be supported by the Department's broader supervisory quality assurance and pre-authorization review initiatives to improve verification accuracy, ensure timely processing of electronic data matches, and reduce future eligibility errors. The Department also notes that a portion of the untimely processing identified during the audit occurred during the RIBridges cybersecurity incident, when staff were operating under documented Business Continuity Plan (BCP) procedures to restore critical operations and address processing backlogs. While these circumstances contributed to delays during the audit period, the Department recognizes the need to strengthen routine controls and has implemented the corrective actions described above. Information security enhancements are further addressed in response to Finding 2025-032. Anticipated Completion Date: Ongoing – The process of posting updated policy and then the public comment period historically takes about 6 months. Disseminating information to staff regarding the policy updates will begin July 2026 and continue until saturation. Contact Person: Donna Rook, Administrator, Family & Adult Services, Department of Human Services donna.m.rook@dhs.ri.gov

View Audit 408197

Finding 1224935 (2025-003)

Material Weakness 2025

City of Huntington

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDINGS 2025-003 Contact person responsible for Corrective Action: Christi McElhaney, City Clerk Treasurer Contact phone number: 260-356-1400 x2016 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City continues to implement controls when contrac...

FINDINGS 2025-003 Contact person responsible for Corrective Action: Christi McElhaney, City Clerk Treasurer Contact phone number: 260-356-1400 x2016 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City continues to implement controls when contracted consultants are assisting with projects, to ensure grant reports are properly reviewed and approved by a designated City employee before being submitted. Anticipated completion date: July 31, 2026

View Audit 408194

Finding 1224934 (2025-002)

Material Weakness 2025

City of Huntington

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDINGS 2025-002 Contact person responsible for Corrective Action: Christi McElhaney, City Clerk Treasurer Contact phone number: 260-356-1400 x2016 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City continues to develop and implement controls ...

FINDINGS 2025-002 Contact person responsible for Corrective Action: Christi McElhaney, City Clerk Treasurer Contact phone number: 260-356-1400 x2016 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City continues to develop and implement controls that will ensure that all vendors used for Federal Grants will be checked for suspended and debarment within the SAM.gov website and/or include in the contract with the vendor. Anticipated completion date: July 31, 2026

View Audit 408194

Finding 1224928 (2025-002)

Material Weakness 2025

City of Crown Point

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2025-002 Subject: Drinking Water State Revolving Fund (DWSRF) - Suspension and Debarment Federal Agency: U.S. Department of Environmental Protection Agency Federal Program: Drinking Water State Revolving Fund (DWSRF) Assistance Listing Number: 66.468 Federal Award Number: DW24414504 Pass-Thr...

Finding 2025-002 Subject: Drinking Water State Revolving Fund (DWSRF) - Suspension and Debarment Federal Agency: U.S. Department of Environmental Protection Agency Federal Program: Drinking Water State Revolving Fund (DWSRF) Assistance Listing Number: 66.468 Federal Award Number: DW24414504 Pass-Through Entity: Indiana Finance Authority Compliance Requirements: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: David B. Benson Contact Phone Number and email Address: 219-662-3235 (office) dbenson@crownpoint.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: In 2026 the City will continue to institute the control of requiring each Drinking Water State Revolving Fund (DWSRF) payment being reviewed and confirming the vendor has neither been suspended or debarred by one of three methods. These methods include certification through the contract, checking on SAM EPLS or a signed certification from the vendor. Anticipated Completion Date: 12/31/2026

View Audit 408177

Finding 1224927 (2025-001)

Material Weakness 2025

City of Crown Point

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2025-001 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Number and Year:...

Finding 2025-001 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Number and Year: CY2024 Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: David B. Benson Contact Phone Number and email Address: 219-662-3235 (office) dbenson@crownpoint.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: In 2026 the City will continue to institute the control of requiring each CSLRFR payment being reviewed and confirming the vendor has neither been suspended or debarred by one of three methods. These methods include certification through the contract, checking on SAM EPLS or a signed certification from the vendor. Anticipated Completion Date: 12/31/2026

View Audit 408177

Finding 1224913 (2025-001)

Material Weakness 2025

Lifewire

WA

Subrecipient Monitoring HUD Housing Programs Reporting § 200.303

Finding Number 2025-001 – Special Tests and Provisions (Rent Reasonableness) Corrective Action: What we've already been doing to correct the issue LifeWire has strengthened oversight within Services by consolidating the Services and Rapid Rehousing programs under a single Director, creating clearer ...

Finding Number 2025-001 – Special Tests and Provisions (Rent Reasonableness) Corrective Action: What we've already been doing to correct the issue LifeWire has strengthened oversight within Services by consolidating the Services and Rapid Rehousing programs under a single Director, creating clearer accountability and consistency in implementation. Additionally, we have expanded our approval workflow to include multiple levels of review: Advocate → Manager → Director → Finance. This structured, multi-tiered review process increases oversight and enhances our ability to identify and address issues related to rent reasonableness documentation prior to payment. As part of this enhanced workflow, we require that internal audit practices occur at each level of approval, ensuring that rent reasonableness and comparable unit analysis documentation is reviewed for completeness, accuracy, and timeliness — and that review and approval occur prior to tenant move-in — before advancing to the next stage. At each level, reviewers will audit a minimum of 5% of files or 5 files per month, whichever is greater. What else we are putting in place LifeWire will continue to provide comprehensive training for all Services staff, including advocates, managers, and directors, focused on rent reasonableness requirements and the timing of comparable unit analysis completion and review. The Services Director is responsible for delivering and overseeing this training. This training will address the specific requirements outlined in 24 CFR §578.49 and §578.51 and reinforce expectations that documentation is completed, reviewed, andapproved prior to tenant move-in. All staff will be required to formally acknowledge completion ofthe training and their understanding of the updated requirements. Responsible Staff: Olivia Montgomery •Advocates (initial preparation of rent reasonableness and comparable unit analysisdocumentation) •Services Managers (first-level supervisory review and approval prior to move-in) •Services Director (program oversight and secondary review) •Executive Director (internal audit of Services Director approvals) •Finance Director / Finance Department (final review, approval, and payment oversight) Anticipated Completion Date: Enhancements are currently in progress, with full implementation and demonstrated compliance expected by Q3 2026.

View Audit 408150

Finding 1224895 (2025-001)

Material Weakness 2025

MAYSVILLE REGIONAL WATER & SEWER DISTRICT

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2025-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Contact Person Responsible for Corrective Action: Melinda Amstutz (Office Manager) Contact Phone Number and Email Address: (260) 657-1552 Views of Responsible Officials: We concur with ...

FINDING 2025-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Contact Person Responsible for Corrective Action: Melinda Amstutz (Office Manager) Contact Phone Number and Email Address: (260) 657-1552 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When preparing the Monthly Project Spending Reports, Melinda Amstutz, office manager will be signing the report and initial as the preparer and dating it. Then another employee or Board member will review the report and initial the review box. Anticipated Completion Date: The projected date of completion of major tasks for the planned corrective actions described above will be completed on July 15, 2026.

View Audit 408121

Finding 1224827 (2025-001)

Material Weakness 2025

Columbia Borough School District

PA

Subrecipient Monitoring Cash Management Reporting § 200.303

Views of Responsible Officials: The District will implement formal internal control procedures requiring review and documented approval of all SNP Claim for Reimbursement Summary reports prior to submission in PEARS. The following procedures will be implemented: 1. The Director of Food Services will...

Views of Responsible Officials: The District will implement formal internal control procedures requiring review and documented approval of all SNP Claim for Reimbursement Summary reports prior to submission in PEARS. The following procedures will be implemented: 1. The Director of Food Services will prepare the monthly SNP Claim for Reimbursement Summary report and compile all supporting meal count documentation. 2. Prior to submission, the Administrative Assistant to the Director of Food Services or another designated individual independent of the preparation process will: a. Review the claim for mathematical accuracy; b. Verify meal counts against supporting documentation; c. Confirm claims are submitted within required timelines; and 3. Evidence of the review and approval will be documented through: a. Signature or electronic approval on the reimbursement summary report; and b. Retention of supporting documentation in accordance with federal and state record retention requirements. 4. A written standard operating procedure (SOP) outlining these review and approval responsibilities will be developed and communicated to applicable personnel. The Business Manager will periodically monitor compliance with the procedure to ensure controls remain effective.

View Audit 408059

Finding 1224783 (2025-001)

Material Weakness 2025

Planned Parenthood Great Northwest, Hawai'i, Alaska, Indiana, Kentucky

WA

Allowable Costs / Cost Principles § 200.303 § 200.430

Managements Corrective Action Plan Year Ending – December 31, 2025 In response to the Single Audit performed by Baker Tilly US, LLP for calendar year ending December 31, 2025. Schedule of finding and Questioned Costs: Section III – Federal Award Findings: 2025-001 – Allowable Cost Principles – Payro...

Managements Corrective Action Plan Year Ending – December 31, 2025 In response to the Single Audit performed by Baker Tilly US, LLP for calendar year ending December 31, 2025. Schedule of finding and Questioned Costs: Section III – Federal Award Findings: 2025-001 – Allowable Cost Principles – Payroll Evidence of Review Contact: Jennifer Moore Title: Controller Phone number: 310-795-0257 Federal Assistance # 93.217 Estimated Completion Date – September 2026 Corrective Action - Planned Parenthood Great Northwest, Hawai’i, Alaska, Indiana, Kentucky will implement a process improvement plan in 2026 that addresses the finding: • For our 2025 Single Audit, we discovered a system limitation in Dayforce preventing approval of timecards beyond the automatic cut-off time. • In partnership with the Human Resources department, staff will establish an “after the fact” approval process to ensure that all timecards are reviewed and approved by management. o The current system will continue to push through timecards to make the defined payroll cut-off time. o A manual process will be established to review and approve missed timecards after payroll is processed. ▪ Managers are to review and approve timecards, even though the timecards have been processed. ▪ A log will be maintained acknowledging missed approvals, logging hours, areas of work, and manager approval o If any errors or changes need to be made, those will be reflected within the next payroll cycle.

View Audit 407977

Finding 1224745 (2025-004)

Material Weakness 2025

Akron-Canton Regional Airport Authority

OH

Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.403

The Airport has incorporated the addition of electronic approvals for Airport Improvement Plan invoices within its existing procurement policy.

View Audit 407924

Finding 1224733 (2025-003)

Material Weakness 2025

Akron-Canton Regional Airport Authority

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.306

The Airport plans to complete a credit memo for all the amounts drawn down on the 2025 grants and reissue a pay request for the remaining federal share on the eligible expenses to be in accordance with the match in the grant agreements.

View Audit 407924

Finding 1224631 (2025-003)

Material Weakness 2025

Aptakisic-Tripp Community Consolidated School District 102

IL

Allowable Costs / Cost Principles § 200.302 § 200.303

Finding No.: 2025-003 Condition: During our testing of expenditures submitted for reimbursement under the Special Education Grant, we noted that expenditures included in reimbursement requests were difficult to reconcile to supporting documentation and the District's accounting records. Specifically...

Finding No.: 2025-003 Condition: During our testing of expenditures submitted for reimbursement under the Special Education Grant, we noted that expenditures included in reimbursement requests were difficult to reconcile to supporting documentation and the District's accounting records. Specifically, amounts recorded within the general ledger for certain purchased services and supplies and materials expenditures were incomplete and could not independently support the amounts claimed for reimbursement. District personnel were required to provide additional grant tracking schedules and other supporting records to reconcile the expenditures reported for reimbursement. Plan: Management agrees with the finding and will strengthen grant tracking and reconciliation procedures to ensure expenditures submitted for reimbursement are fully supported, accurately recorded in the general ledger, and readily traceable to the underlying documentation. Anticipated Date of Completion: 6/30/2027 Name of Contact Person: Scott, Assistant Superintendent for Business Services/CSBO Management Response: N/A

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