Corrective Action Plans

Finding 1224550 (2025-002)

Material Weakness 2025

AL

HUD Housing Programs § 200.302 § 200.303 § 200.334

Title: Inadequate Tenant File Documentation in MTW Housing Choice Vouchers (ALN 14.881) (Repeat of Finding 2024-005) Program Name: Moving to Work Demonstration Program - Housing Choice Voucher ALN: 14.881 Description: During tenant file testing for the Housing Choice Voucher (HCV) component of the M...

Title: Inadequate Tenant File Documentation in MTW Housing Choice Vouchers (ALN 14.881) (Repeat of Finding 2024-005) Program Name: Moving to Work Demonstration Program - Housing Choice Voucher ALN: 14.881 Description: During tenant file testing for the Housing Choice Voucher (HCV) component of the MTW Demonstration Program, we identified the following deficiencies. This condition is a repeat of prior year finding 2024-005: 1. Melissa McCullum (port-out tenant): The tenant file did not contain the required HUD Form 50058 or the Enterprise Income Verification (EIV} documentation. As a result, the family's eligibility, income determination, and assistance could not be substantiated from the file. 2. Mark'elia Keyona Reaves: The Authority was unable to provide the HUD Form 50058; the form was not retained in the tenant file and only tenant balances from the Authority's housing software were available. The data is reportedly retrievable from HUD's IMS/PIC system but could not be reproduced from the Authority's records. 3. Deborah Waiters: The income determination was incorrect. Social Security income was not recalculated based on the prior-year recertification; although an updated Social Security benefit letter was received indicating a change in the monthly benefit, the income reported on the HUD Form 50058 was not updated accordingly, resulting in an inaccurate rent and housing assistance payment (HAP) calculation. Planned Corrective Action: The Authority concurs with the finding and questioned costs of $395,580.79 and acknowledges it is a repeat of finding 2024-005. Ensure Forms 50058 and supporting documentation are retained; recalculate household income when required; retrieve or reconstruct missing records; resolve questioned costs with HUD; conduct file reviews; and prcvide staff training. Timeline for completion: 6 months

View Audit 407799

Finding 1224548 (2025-004)

Material Weakness 2025

The Housing Authority of Cheraw

SC

HUD Housing Programs Questioned Costs § 200.303 § 200.521

During testing of the MTW Demonstration Program - Capital Fund Program (CFP), four eLOCCS drawdown vouchers were identified for which funds were drawn down but not disbursed within a reasonable timeframe (ranging from 7 to 36 days after deposit), contrary to the federal immediate-disbursement ("just...

During testing of the MTW Demonstration Program - Capital Fund Program (CFP), four eLOCCS drawdown vouchers were identified for which funds were drawn down but not disbursed within a reasonable timeframe (ranging from 7 to 36 days after deposit), contrary to the federal immediate-disbursement ("just-in-time") requirement. Planned Corrective Action: The Authority will implement a process to ensure that Capital Fund Program drawdowns are requested only when funds are needed for immediate disbursement, consistent with federal ca􀀉h management ("just-in-time") requirements. Drawdowns will be reconciled to disbursements, the elapsed time between each drawdown and the related disbursement will be monitored, and any excess cash held will be returned or interest remitted to HUD as required.

View Audit 407798

Finding 1224547 (2025-002)

Material Weakness 2025

The Housing Authority of Cheraw

SC

HUD Housing Programs § 200.302 § 200.303 § 200.334

Title: Inadequate Tenant File Documentation in Public Housing Program Name: Moving to Work Demonstration Program - Public Housing ALN: 14.881 Description: During tenant file testing for the Public Housing component of the MTW Demonstration Program, food stamp (SNAP) income was not fully excluded fro...

Title: Inadequate Tenant File Documentation in Public Housing Program Name: Moving to Work Demonstration Program - Public Housing ALN: 14.881 Description: During tenant file testing for the Public Housing component of the MTW Demonstration Program, food stamp (SNAP) income was not fully excluded from the annual income calculations for three tenants. In addition, the Authority was unable to locate the entire tenant file, including all required compliance documentation, for one additional tenant. Planned Corrective Action: The Authority will review and correct the affected income determinations to ensure that food stamp (SNAP) benefits are properly excluded from tenant annual income, with corrections to be reflected at the December 2026 annual recertification. The Authority will reconstruct or obtain the missing tenant file and will implement supervisory review over annual recertifications. Staff will receive training on income calculation and exclusion requirements, and periodic file reviews will be performed to verify completeness and accuracy.

View Audit 407798

Finding 1224465 (2025-001)

Material Weakness 2025

The Metrohealth System

OH

Subrecipient Monitoring Reporting § 200.303

Finding Number: 2025-001 Condition: While the System had controls over accumulating the data for inputs into the portal, it did not have an adequate control in place to ensure transactions subject to FFATA reporting were reviewed for completeness and accuracy upon submission. Planned Corrective Acti...

Finding Number: 2025-001 Condition: While the System had controls over accumulating the data for inputs into the portal, it did not have an adequate control in place to ensure transactions subject to FFATA reporting were reviewed for completeness and accuracy upon submission. Planned Corrective Action: Management concurs with this recommendation. MetroHealth will establish and maintain a log documenting FFATA report submission, with internal reviews of disclosures prior to submission Contact person responsible for corrective action: Michele Benos, Manager, Grants Accounting and Brynna Baird, Manager, Sponsored Programs Anticipated Completion Date: 05/31/2026

View Audit 407736

Finding 1224391 (2025-002)

Material Weakness 2025

Fraser

MN

Cash Management Questioned Costs Significant Deficiency § 200.303

Cash Management Significant Deficiency in Internal Control over Compliance Finding Summary: During testing there was an instance identified were an unallowed payroll item in the amount of $761.08 was submitted for reimbursement. In addition, there was no documented review of the reimbursement reques...

Cash Management Significant Deficiency in Internal Control over Compliance Finding Summary: During testing there was an instance identified were an unallowed payroll item in the amount of $761.08 was submitted for reimbursement. In addition, there was no documented review of the reimbursement request prior to submission. Responsible Individuals: Jim Strickland, Jim Olson Corrective Action Plan: We have designated a member of management to review more extensively reimbursement requests at a more detailed level prior to submission. Anticipated Completion Date: Already in place

View Audit 407730

Finding 1224390 (2025-001)

Material Weakness 2025

Fraser

MN

Reporting Significant Deficiency § 200.303

Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: During testing instances were identified where statistical information submitted via the required annual reports were inaccurate. In addition, there was no documented review of the reports prior to submission. Resp...

Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: During testing instances were identified where statistical information submitted via the required annual reports were inaccurate. In addition, there was no documented review of the reports prior to submission. Responsible Individuals: Lucas Kunach, Miranda Gilmore, Jim Olson Corrective Action Plan: We have designated a member of management to review the reporting materials prior to submission for accuracy and tie to detail support. Anticipated Completion Date: Already in place

View Audit 407730

Finding 1224388 (2025-003)

Material Weakness 2025

Platte County, Nebraska

NE

Procurement, Suspension & Debarment § 200.214 § 200.303

The Platte County has implemented procedures to ensure when an entity is selected by Board Resolution/Motion, to be paid with federal funds, sam.gov will be utilized to verify the entity has not been suspended or disbarred and such procedure will be documented. The procedure to have the entity verif...

The Platte County has implemented procedures to ensure when an entity is selected by Board Resolution/Motion, to be paid with federal funds, sam.gov will be utilized to verify the entity has not been suspended or disbarred and such procedure will be documented. The procedure to have the entity verified is included in the Board minutes.

View Audit 407712

Finding 1224384 (2025-001)

Material Weakness 2025

Carver County

MN

Questioned Costs Eligibility Reporting § 200.303

Medical Assistance – Assistance Listing No. 93.778 Type of Finding: Significant Deficiency Recommendation: We recommend the County design controls to ensure an adequate review process is in place to ensure all verification procedures are accurately documented. Explanation of disagreement with audit ...

Medical Assistance – Assistance Listing No. 93.778 Type of Finding: Significant Deficiency Recommendation: We recommend the County design controls to ensure an adequate review process is in place to ensure all verification procedures are accurately documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will work with program managers to improve eligibility verification documentation. Name of the contact person responsible for corrective action: Heather Goodwin Planned completion date for corrective action plan: December 31, 2026

View Audit 407704

Finding 1224292 (2025-002)

Material Weakness 2025

HEALTHX PARTNERS INCORPORATED

DC

Subrecipient Monitoring § 200.303

Internal Control over Compliance and Compliance with the Reporting Compliance Requirement Contact: Aida Awaj Title: Assistant Controller Phone Number: 202-785-0072 Estimated Completion Date: August 31, 2026 Corrective Action The results of the 2025 audit will be shared with appropriate EGPAF staff a...

Internal Control over Compliance and Compliance with the Reporting Compliance Requirement Contact: Aida Awaj Title: Assistant Controller Phone Number: 202-785-0072 Estimated Completion Date: August 31, 2026 Corrective Action The results of the 2025 audit will be shared with appropriate EGPAF staff and reinforced through training to ensure adequate attention and clear guidance on the FFATA reporting threshold and the requirement to file first-tier subaward reports in SAM.gov by the end of the month following the month in which the subaward is executed.

View Audit 407580

Finding 1224288 (2025-001)

Material Weakness 2025

HEALTHX PARTNERS INCORPORATED

DC

Allowable Costs / Cost Principles Reporting § 200.303 § 200.475

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Katie Queen Dossinger Title: Chief Operating Officer Phone Number: 202-785-0072 Estimated Completion Date: Ongoing Corrective Action The results of the 2025 audit wil...

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Katie Queen Dossinger Title: Chief Operating Officer Phone Number: 202-785-0072 Estimated Completion Date: Ongoing Corrective Action The results of the 2025 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. HealthXP delivers in person training to its global finance and program staff and will continue to offer training during 2026 to address such issues.

View Audit 407580

Finding 1224113 (2025-002)

Material Weakness 2025

Duluth Airport Authority

MN

Subrecipient Monitoring Reporting § 200.303

Finding Number: 2025-002 Finding Title: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Jenn Moses, Manager of Planning and Community Development Co...

Finding Number: 2025-002 Finding Title: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Jenn Moses, Manager of Planning and Community Development Corrective Action Planned: • Update FFATA reporting by June 25, 2026 • Implement new procedures for monthly review of FFATA reporting with multiple team members Anticipated Completion Date: July 31, 2026

View Audit 407504

Finding 1224112 (2025-001)

Material Weakness 2025

Duluth Airport Authority

MN

Equipment & Real Property Management Internal Control / Segregation of Duties Questioned Costs § 200.303 § 200.313

Finding Number: 2025-001 Finding Title: Equipment and Real Property Management Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Jenn Moses, Manager of Planning and Community Development Corrective Action Planned: • Conduc...

Finding Number: 2025-001 Finding Title: Equipment and Real Property Management Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Jenn Moses, Manager of Planning and Community Development Corrective Action Planned: • Conduct a training for community development staff on federal regulations related to equipment and real property management • Assign specific employees oversight of equipment inventory • Coordinate with the finance department to ensure all CDBG assets are appropriately categorized within inventory • Implement monitoring protocol for yearly audit of the inventory Anticipated Completion Date: November 30, 2026

View Audit 407504

Finding 1224108 (2025-007)

Material Weakness 2025

Littlefield Unified School District No. 9

AZ

Reporting Internal Control / Segregation of Duties § 200.303

2025-007: REPORTING REQUIREMENTS Program: Public Safety Partnership and Community Policing Grants Federal Assistance Listing Number: 16.710 Federal Agency: U.S. Department of Justice Pass-Through Agency: Direct award Grantor Number: 15JCOPS-24-GG-03437-SSIX Questioned Costs: $-0- Type of Finding: No...

2025-007: REPORTING REQUIREMENTS Program: Public Safety Partnership and Community Policing Grants Federal Assistance Listing Number: 16.710 Federal Agency: U.S. Department of Justice Pass-Through Agency: Direct award Grantor Number: 15JCOPS-24-GG-03437-SSIX Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: L. Reporting Condition: The District did not prepare and submit the required Federal Financial Report (SF-425) associated with its COPS School Violence Prevention Program (SVPP) grant. During audit testing, the District was unable to provide evidence that the SF-425 had been completed or submitted to the grantor. Additionally, the District could not provide supporting documentation demonstrating that a final financial report, reimbursement request, or other required grant closeout reporting had been prepared and submitted in accordance with the grant terms and conditions. The District lacked adequate internal controls to ensure required federal reports were identified, prepared, reviewed, retained, and submitted timely. Action planned in response to finding: The District will ensure all appropriate financial reports are submitted in compliance with the Uniform Guidance and grant applications. Planned completion date for corrective action plan: For the period ending June 30, 2026. Name of the contact person responsible for corrective action: Edward Dickie, Business Manager.

View Audit 407495

Finding 1224098 (2025-002)

Material Weakness 2025

City of Wichita

KS

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding Documentation was not retained to evidence management review and approval of PR-29 reports prior to submission. Corrective Action Planned The process was enhanced for 2026 to include documented review and approval of quarterly PR-29 reporting, by the Housing Finance Manager, prior to submiss...

Finding Documentation was not retained to evidence management review and approval of PR-29 reports prior to submission. Corrective Action Planned The process was enhanced for 2026 to include documented review and approval of quarterly PR-29 reporting, by the Housing Finance Manager, prior to submission. Contact Person Nicole Babcock Anticipated Completion Date Implemented June 2026; ongoing monitoring thereafter.

View Audit 407494

Finding 1224096 (2025-001)

Material Weakness 2025

City of Wichita

KS

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.430

Finding Timesheets charged to federal programs were processed without documented supervisory approval in certain instances. Corrective Action Planned In 2026 and going forward, all staff and Department Director timesheets will be approved by an independent supervisor prior to payroll processing. Con...

Finding Timesheets charged to federal programs were processed without documented supervisory approval in certain instances. Corrective Action Planned In 2026 and going forward, all staff and Department Director timesheets will be approved by an independent supervisor prior to payroll processing. Contact Person Nicole Babcock Anticipated Completion Date Implemented June 2026; ongoing monitoring thereafter.

View Audit 407494

Finding 1223962 (2025-004)

Material Weakness 2025

Lemoyne-Owen College

TN

Cash Management Questioned Costs Internal Control / Segregation of Duties § 200.303 § 200.305 § 200.308

Finding 2025-004 - Various Federal Programs: Cash Management- Excess Federal Cash, Untimely Reconciliations [Material Weakness}: Condition - At June 30, 2025, the College maintained excess federal cash balances across multiple federal programs, indicating that cash drawdowns and/or payable balances ...

Finding 2025-004 - Various Federal Programs: Cash Management- Excess Federal Cash, Untimely Reconciliations [Material Weakness}: Condition - At June 30, 2025, the College maintained excess federal cash balances across multiple federal programs, indicating that cash drawdowns and/or payable balances were not aligned with immediate cash needs for allowable program expenditures. These balances represented federal funds drawn or recorded as payable to federal agencies that were not supported by actual and immediate allowable program expenditures at year-end. The following table summarizes excess federal cash balances identified by program as of June 30, 2025: "Federal Program" "Excess Cash" "Minority Science and Engineering Improvement Program" 120,031 "Science Consortium of Minority Schools" 169,907 "NSF - Empowerment of Undergraduate STEM Majors" 94,801 "NSF - Tennessee Louis Stokes TLSAMP" 54,834 "Title III" 455,679 "FUTURE" 188,215 "Total Identified Excess Cash" 1,083,467 The College did not adequately reconcile federal cash activity to underlying grant expenditures on a timely basis and did not ensure that drawdowns were limited to amounts necessary to meet immediate cash needs. In addition, the College lacked effective monitoring controls to identify and resolve excess cash positions across federal programs in a timely manner. Federal bank reconciliations were untimely and error prone. Corrections occurred only after auditor inquiry. Federal accounts also earned excess interest. Corrective Action Plan The College requests drawdowns for Title Ill and FUTURE programs on a reimbursable basis, including review and approval procedures. Of the total amount identified for the Title Ill program, a $181,433 receivable related to FY2025. The balance related to prior year(s) activity. The College will review its Federal program cost allocation procedures to ensure all eligible costs are properly identified and supported going forward. The College has engaged two accounting firms to assist with staff training and bring all reconciliations current. In addition, standard month-end and year-end closing procedures will be implemented to address timely, accurate Federal program reconciliations and audit readiness going forward. The College experienced significant staff turnover within its business office. In addition, the College is undergoing conversion to a new Enterprise Resource Planning (ERP) system which affected its ability to complete some functions within a timely manner. Completion Date - September 30, 2026 Responsible Party - Chief Financial Officer

View Audit 407363

Finding 1223845 (2025-004)

Material Weakness 2025

Union College

NY

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid § 200.303

Federal Agency: U.S. Department of Education Federal Program: Student Financial Assistance Cluster Assistance Listing Number: Various Federal Award Numbers: Various Finding No.: 2025-004 Corrective Action Plan: The identified conditions relate to students who experienced a change in status code with...

Federal Agency: U.S. Department of Education Federal Program: Student Financial Assistance Cluster Assistance Listing Number: Various Federal Award Numbers: Various Finding No.: 2025-004 Corrective Action Plan: The identified conditions relate to students who experienced a change in status code within the Union College system specifically related to graduation and withdrawal dates. A report that includes status code changes will be reconciled with student status changes transmitted by the National Student Clearinghouse (NSC) to the National Student Loan Database System (NSLDS), and any necessary corrections will be made in the appropriate time frame. Timeline for Implementation of Corrective Action Plan: The corrective action plan was implemented at the end of the Spring 2026 term.

View Audit 407295

Finding 1223840 (2025-003)

Material Weakness 2025

Union College

NY

Equipment & Real Property Management § 200.303 § 200.313

Federal Agency: Various Federal Program: Research and Development Cluster Assistance Listing Number: Various Federal Award Numbers: Various Finding No.: 2025-003 Corrective Action Plan: The College will continue to strengthen and monitor internal controls over the management of federally funded equi...

Federal Agency: Various Federal Program: Research and Development Cluster Assistance Listing Number: Various Federal Award Numbers: Various Finding No.: 2025-003 Corrective Action Plan: The College will continue to strengthen and monitor internal controls over the management of federally funded equipment to sufficiently address this finding. The College completed a comprehensive physical inventory of federally-funded equipment as of June 30, 2026. The inventory results were successfully reconciled to the College's fixed asset register. Going forward the accounting group, in collaboration with the Office of Sponsored Programs and departmental equipment custodians, will perform and document the required physical inventory, update the asset register to reflect current locations and statuses, and maintain complete documentation supporting all inventory activities. Developed in accordance with federal requirements, the College also implemented a new equipment disposal policy for all federally-funded equipment, effective July 1, 2026. Timeline for Implementation of Corrective Action Plan: The College completed the corrective action plan by June 30, 2026. Management will periodically monitor compliance to ensure federally-funded equipment is properly inventoried, documented, and disposed of in accordance with federal requirements.

View Audit 407295

Finding 1223818 (2025-002)

Material Weakness 2025

Union College

NY

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.303 § 200.414

Federal Agency: Various Federal Program: Research and Development Cluster Assistance Listing Number: Various Federal Award Numbers: Various Finding No.: 2025-002 Corrective Action Plan: To address the finding, the College will continue to implement a corrective action plan to strengthen internal con...

Federal Agency: Various Federal Program: Research and Development Cluster Assistance Listing Number: Various Federal Award Numbers: Various Finding No.: 2025-002 Corrective Action Plan: To address the finding, the College will continue to implement a corrective action plan to strengthen internal controls over the application of indirect cost rates to federally funded awards. Although corrective actions were initiated following the prior year's finding, the College has identified opportunities to enhance the review and monitoring of indirect cost rate calculations to ensure consistent compliance with Uniform Guidance. Going forward, the accounting group, in collaboration with the Office of Sponsored Programs, will maintain the current federally negotiated indirect cost rates, apply approved rates to applicable awards, and perform periodic reviews to verify that the correct rates are consistently applied. Timeline for Implementation of Corrective Action Plan: The College will finalize written procedures governing the application and review of indirect cost rates, implement a documented review process for indirect cost calculations prior to posting, and provide guidance to employees responsible for grant accounting. These actions will be completed by September 30, 2026. Management will periodically monitor compliance to ensure indirect cost rates are applied accurately and in accordance with federal requirements.

View Audit 407295

Finding 1223779 (2025-002)

Material Weakness 2025

Grand Prairie Services

IL

Reporting Questioned Costs Subrecipient Monitoring § 200.303 § 200.508 § 200.510

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will implement procedures to identify all federal awards expended, including funds passed through state and local governments. For each grant and contract, management will review the executed agreeme...

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will implement procedures to identify all federal awards expended, including funds passed through state and local governments. For each grant and contract, management will review the executed agreement and related funder documentation for indicators of federal funding, including an Assistance Listing Number, a federal award identification number, the originating federal agency, the pass-through entity identifying number, and references to the Uniform Guidance, and should confirm the federal funding status with the pass-through entity when it is not clear. Management will maintain a centralized listing of awards that is reconciled to the general ledger and reviewed for completeness in preparing the schedule of expenditures of federal awards. Contact Persons Responsible: Dr. Sharrone Ward, President and Chief Executive Officer Kim Shelton-Mamon, Vice President of Finance Completion Date: July 31,2026

View Audit 407246

Finding 1223677 (2025-002)

Material Weakness 2025

City of Minneapolis

MN

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

Finding Number: 2025-002 Finding Title: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Program: 14.218 Community Development Block Grants/Entitlement Grants 14.218 COVID-19 – Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Correct...

Finding Number: 2025-002 Finding Title: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Program: 14.218 Community Development Block Grants/Entitlement Grants 14.218 COVID-19 – Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Matthew Bower, George Hardgrove Corrective Action Planned: The City concurs with this finding. City has hired additional resources to perform review of subrecipient transactions. On a monthly basis, the new position will review system generated reports to timely capture reportable subrecipient transactions. Additionally, the City has an ongoing quarterly meeting with all grant managers. Training will be provided to grant managers to ensure proper identification of subrecipient contracts and proper entry into the SAM.gov system. Anticipated Completion Date: December 31, 2026

View Audit 407178

Finding 1223676 (2025-003)

Material Weakness 2025

City of Minneapolis

MN

Questioned Costs Cash Management HUD Housing Programs § 200.303

Finding Number: 2025-003 Finding Title: Reporting – PR29 CDBG Cash on Hand Quarterly Report Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Matthew Bower, George Hardgrove Corrective Action Planned: The City acknowledges...

Finding Number: 2025-003 Finding Title: Reporting – PR29 CDBG Cash on Hand Quarterly Report Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Matthew Bower, George Hardgrove Corrective Action Planned: The City acknowledges this finding. City has communicated directly with Housing and Urban Development for clarification on reporting requirements and intends on following the updated guidance they provided. Anticipated Completion Date: July 31, 2026

View Audit 407178

Finding 1223641 (2025-015)

Material Weakness 2025

Canadian County

OK

Subrecipient Monitoring § 200.1 § 200.303 § 200.329 § 200.344

The Board of County Commissioners will ensure that the reports are accurate and reported in the proper period.

View Audit 407153

Finding 1223640 (2025-012)

Material Weakness 2025

Canadian County

OK

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

The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.

View Audit 407153

Finding 1223628 (2025-001)

Material Weakness 2025

Town of Stoughton

MA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

The Town agrees with this finding. We understand that while the total project budget was correct, $324, 641 for the Park St. Sewer Main, the project was accidentally listed as a current expense instead of a past expense. Corrective Action Plan: To fix this and make sure it does not happen again, the...

The Town agrees with this finding. We understand that while the total project budget was correct, $324, 641 for the Park St. Sewer Main, the project was accidentally listed as a current expense instead of a past expense. Corrective Action Plan: To fix this and make sure it does not happen again, the Town will take the following steps: Before sending any future reports to the federal government, the Finance Department will match the report numbers directly to the Town's official accounting records (the general ledger). A second person in the finance department will review and sign off on the report before it is submitted. We will save copies of the accounting records and the signed approval forms to show future auditors. Planned Implementation Date of Corrective Action: September 1, 2026 Person Responsible for Corrective Action: Town Accountant/ Finance Director

View Audit 407123

Corrective Action Plans

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