Corrective Action Plans

Finding 1239633 (2025-104)

Material Weakness 2025

AZ

Student Financial Aid § 200.303

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Terrance Quest Anticipated completion date: Jun...

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Terrance Quest Anticipated completion date: June 30, 2027 The District concurs with the findings and recommendations. The District recognizes the importance of submitting complete and accurate Fiscal Operations Report and Application to Participate (FISAP) information to the U.S. Department of Education and maintaining appropriate internal controls over the preparation, review, and submission of federally required reports. The Financial Aid Office is implementing new processes to ensure that the FISAP report is submitted accurately. The District is working with the Department of Education to correct the FISAP that covers the Award Year July 1, 2024 through June 30, 2025. The corrective actions are expected to be implemented in FY2026-2027 and include: 1. Detailed written procedures that govern the preparation and submission of the FISAP report and provide guidance for all parties involved in the FISAP reporting process. 2. Implementation of standardized data sourcing and collection to reduce errors. 3. Independent secondary review and approval to confirm that the report has been prepared in accordance with the new procedures and has appropriate supporting documentation. 4. Internal annual compliance review following the FISAP submission to ensure that all procedures were followed properly and evaluate the current process for any additional improvements.

View Audit 414285

Finding 1239632 (2025-103)

Material Weakness 2025

Pinal County Community College District

AZ

Student Financial Aid Special Tests & Provisions § 200.303

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Terrance Quest Anticipated completion date: Jun...

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Terrance Quest Anticipated completion date: June 30, 2027 The District concurs with the findings and recommendations. The District recognizes the importance of ensuring Student Financial Assistance credit balances are disbursed to students or parent timely. Since the error took place in October 2024, the District has implemented a new report to properly notate all credit balance in the system. This report is monitored and reviewed regularly to ensure that all student credit balances are paid back within the required 14-day time frame.

View Audit 414285

Finding 1239631 (2025-102)

Material Weakness 2025

Pinal County Community College District

AZ

Student Financial Aid § 200.303

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Terrance Quest Anticipated completion date: Jun...

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Terrance Quest Anticipated completion date: June 30, 2027 The District concurs with the findings and recommendations. The District recognizes the importance of ensuring that enrollment statuses and status changes for the Pell and Direct Loan programs are reported timely to the National Student Loan Data System (NSLDS). In Fall 2024, the National Student Clearinghouse changed the processing for enrollment for nonrequired terms. This change affected the logic for the enrollment status start dates at the campus and program levels. To remain in compliance and proactively address the data sources changes, the District updated report queries. However, this update resulted in unanticipated errors with the report. The District has since reevaluated and updated the reporting logic to reflect the errors outlined in the audit and will continue to monitor reporting to ensure that compliance is maintained

View Audit 414285

Finding 1239630 (2025-101)

Material Weakness 2025

Pinal County Community College District

AZ

Student Financial Aid Special Tests & Provisions § 200.303

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Terrance Quest Anticipated completion date: Jun...

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Terrance Quest Anticipated completion date: June 30, 2027 The District concurs with the findings and recommendations. The District recognizes the importance of ensuring that Return of Title IV Funds (R2T4) calculations are completed accurately and timely, that all applicable institutional charges are included in the calculations, and that required institutional and student returns and notifications are completed within the federally established timeframes. The District has taken corrective action regarding the specific students identified during the audit and has returned the applicable funds to the U.S. Department of Education. In addition, the Financial Aid Office is implementing enhanced procedures and system controls designed to address the underlying causes of the finding and strengthen ongoing compliance with federal R2T4 requirements. The updated procedures are expected to be implemented in FY2026-2027 and include: 1. Additional withdrawal monitoring and tracking added to the Return of Title IV (R2T4) reporting. 2. Secondary independent review of the calculation prior to the notification that is sent to students. 3. Implementation of internal automation system connected to the student information system to improve accuracy and reduce the risk of errors in the R2T4 calculation. 4. Tracking and monitoring student notifications and returns to meet required deadlines. 5. Ongoing monitoring of R2T4 activities to evaluate new procedures alignment with compliance requirements.

View Audit 414285

Finding 1239564 (2025-001)

Material Weakness 2025

Children's Health System of Texas

CA

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Management did not fully document the level of effort for key personnel identified as Project Directors who were providing in-kind support to the grant program. Although this grant has ended, management recognizes the importance of maintaining adequate documentation and monitoring procedures for fut...

Management did not fully document the level of effort for key personnel identified as Project Directors who were providing in-kind support to the grant program. Although this grant has ended, management recognizes the importance of maintaining adequate documentation and monitoring procedures for future grants. Management will update its grant policies and procedures to include specific requirements for tracking and documenting in-kind personnel time, as well as an approval and review process to ensure compliance with grant requirements. Contact Person: Kris Sanders, SVP Network Development and Digital Care Delivery Krishandra.Sanders@childrens.com Expected Completion Date: December 31, 2026

View Audit 414276

Finding 1239559 (2025-007)

Material Weakness 2025

Sound Generations

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303

Special Programs for the Aging, Title III, Part C, Nutrition Services - Assistance Listing No. 93.045 Nutrition Services Incentive Program – Assistance Listing No. 93.053 Recommendation: Management should strengthen controls over Community Dining participant tracking to ensure participant records ar...

Special Programs for the Aging, Title III, Part C, Nutrition Services - Assistance Listing No. 93.045 Nutrition Services Incentive Program – Assistance Listing No. 93.053 Recommendation: Management should strengthen controls over Community Dining participant tracking to ensure participant records are reviewed and supported by appropriate documentation. Management should also implement monitoring procedures to verify that participant counts and listings are complete, accurate, and properly supported. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: Sound Generations is updating procedures to strengthen controls over recording participant information, including participant profiles and meal services. Administrative staff will conduct regular site visits to train and monitor site staff and volunteers on these procedures. Name(s) of the contact person(s) responsible for corrective action: Kristina Morgan, Controller, at 206-445-5671. Planned completion date for corrective action plan: June 2027.

View Audit 414272

Finding 1239552 (2025-004)

Material Weakness 2025

Sound Generations

WA

Period of Performance Reporting Significant Deficiency § 200.303

Special Programs for the Aging, Title III, Part C, Nutrition Services Assistance Listing No. 93.045 Nutrition Services Incentive Program – Assistance Listing No. 93.053 Recommendation: Management at Sound Generations should review its existing control structure and ensure that there are adequate pro...

Special Programs for the Aging, Title III, Part C, Nutrition Services Assistance Listing No. 93.045 Nutrition Services Incentive Program – Assistance Listing No. 93.053 Recommendation: Management at Sound Generations should review its existing control structure and ensure that there are adequate processes and controls to ensure program income is recorded correctly for Federal programs, based on the underlying supporting documentation. Management should also continue to reinforce review procedures over program income reporting to help ensure recording errors are detected and corrected on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Sound Generations is reviewing and revising our control structure using our new software and new staff with the appropriate experience. Name(s) of the contact person(s) responsible for corrective action: Kristina Morgan, Controller, at 206-445-5671. Planned completion date for corrective action plan: major initiative to be completed in 2027.

View Audit 414272

Finding 1239536 (2025-002)

Material Weakness 2025

Upmc

PA

Reporting Subrecipient Monitoring § 200.303

Federal Agency: U.S. Department of Health and Human Services Assistance Listing No.: 93.243, Substance Abuse and Mental Health Services Projects of Regional and National Significance Condition: UPMC did not report three Federal Funding Accountability and Transparency Act (FFATA) to the Federal Fundi...

Federal Agency: U.S. Department of Health and Human Services Assistance Listing No.: 93.243, Substance Abuse and Mental Health Services Projects of Regional and National Significance Condition: UPMC did not report three Federal Funding Accountability and Transparency Act (FFATA) to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Corrective Action Plan: UPMC will track FFATA reporting at the System level to ensure overall compliance. Expected Timeline to Completion: December 31, 2026 Responsible Party: UPMC Financial Integrity

View Audit 414268

Finding 1239535 (2025-001)

Material Weakness 2025

Upmc

PA

Reporting Subrecipient Monitoring § 200.303

Federal Grantor: U.S. Department of Health and Human Services Assistance Listing No.: 93.912, Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Condition: UPMC did not timely submit two Federal Funding Accountability and Transpar...

Federal Grantor: U.S. Department of Health and Human Services Assistance Listing No.: 93.912, Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Condition: UPMC did not timely submit two Federal Funding Accountability and Transparency Act (FFATA) reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) within the timeframe designated by 2 CFR 170 Appendix A. Furthermore, evidence of review and approval of the FFATA reports and Federal Financial Reports required to be reported under were not maintained. Corrective Action Plan: UPMC will track FFATA reporting at the System level to ensure overall compliance. Expected Timeline to Completion: December 31, 2026 Responsible Party: UPMC Financial Integrity

View Audit 414268

Finding 1239524 (2025-001)

Material Weakness 2025

Watertown Housing Authority

MA

HUD Housing Programs § 200.303

Name of Auditee: Watertown Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2025 CAP Prepared by: Jacqueline Weir, Executive Director Phone: (617) 923-3950 (A)Current Findings on the Schedule of Findings and Questioned Costs (1) Finding 2025-001 ...

Name of Auditee: Watertown Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2025 CAP Prepared by: Jacqueline Weir, Executive Director Phone: (617) 923-3950 (A)Current Findings on the Schedule of Findings and Questioned Costs (1) Finding 2025-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for action taken. (b) Action taken - The Authority will obtain the necessary documentation at the time of the next annual recertification.

View Audit 414257

Finding 1239520 (2025-001)

Material Weakness 2025

Boys and Girls Club of Hawaii

HI

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

CORRECTIVE ACTION PLAN September 17, 2026 Boys and Girls Club of Hawaii (BGCH) respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: N&K CPAs, 999 Bishop Street, Suite 2200, Honolulu, HI 96813 Audit Per...

CORRECTIVE ACTION PLAN September 17, 2026 Boys and Girls Club of Hawaii (BGCH) respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: N&K CPAs, 999 Bishop Street, Suite 2200, Honolulu, HI 96813 Audit Period: The calendar year ended December 31, 2025. Addressee: State of Hawaii, Department of Human Services Benefit, Employment and Support Services Division 1010 Richards Street, Suite 512 Honolulu, HI 96813 Primary Contact Person: Paddy Kauhane, President & CEO Contact Person Responsible: Florrie Charnaw, CFO Finding: The finding from the December 31, 2025 Schedule of Findings and Questioned Costs - #2025-001: Noncompliance with Grant Award Terms – Significant Deficiency Federal agency: Department of Health and Human Services Program: ALN No. 93.558 Temporary Assistance for Needy Families Pass-through entity: State Department of Human Services Award number and award year: DHS-24-TANF-0116, June 3, 2024 to August 2, 2025. Criteria: The DHS-24-TANF-0116 award specifically prohibits BGCH from charging youths or their families for programs or services provided under the award without prior approval from the State. Condition: While BGCH fully complied with providing the required services at the locations included in the Contract, BGCH did charge Summer Intersession fees to some youth at all nine BGCH Clubhouses without seeking prior approval of the STATE. Completion Date: September 30, 2026 Corrective Action Plan BGCH has made full refunds of the summer 2025 fees, provided all supporting documentation to DHS for them, and provided the Grant Policy and Grant Management Procedures by the required March 31, 2026 deadline. We remain compliant with this contract and will continue to fully comply with the DHS CAP executed in March 2026.

View Audit 414254

Finding 1239501 (2025-002)

Material Weakness 2025

BALTIMORE TREE TRUST INC

MD

Subrecipient Monitoring § 200.303 § 200.332

Management acknowledges the finding and will strengthen its subaward and subrecipient monitoring processes. Baltimore Tree Trust (the Organization) will revise its subaward agreement template to require the inclusion of the UEI, FAIN, and Assistance Listing Number for each applicable subaward. The r...

Management acknowledges the finding and will strengthen its subaward and subrecipient monitoring processes. Baltimore Tree Trust (the Organization) will revise its subaward agreement template to require the inclusion of the UEI, FAIN, and Assistance Listing Number for each applicable subaward. The revised template will be reviewed and approved by management before being used for future subawards. The Organization will also develop and implement written policies and procedures for subrecipient monitoring. The procedures will establish responsibilities and requirements for evaluating subrecipients, executing and documenting subaward agreements, identifying applicable Federal award information, performing risk assessments, monitoring subrecipient compliance, and maintaining supporting documentation. For existing subawards, management will review the applicable agreements to determine whether required Federal award information is complete and will obtain or document any missing information as appropriate. Management acknowledges the finding and will strengthen procedures for identifying and reporting first tier subawards subject to Federal reporting requirements. The Organization will establish a written process requiring personnel to review each subaward to determine whether it meets the applicable reporting threshold and other reporting requirements. For subawards that meet the reporting requirements, designated personnel will complete the required reporting within the applicable timeframe. Management will establish a review and approval process to verify that required reports have been submitted accurately and timely. The Organization will maintain documentation supporting each required subaward report, including evidence of the subaward amount, determination that the reporting threshold was met, date of submission, confirmation of submission, and any other applicable supporting documentation. This documentation will be maintained with the Federal award records and made available for audit. Management will provide training for personnel responsible for administering and monitoring Federal awards. A subrecipient monitoring and reporting checklist will be implemented to document completion of required activities and ensure that applicable Federal award information and supporting documentation are maintained.

View Audit 414233

Finding 1239395 (2025-001)

Material Weakness 2025

Iowa Health System and Subsidiaries Dba Unitypoint Health

IA

Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Personnel Responsible for Corrective Action: Dawn Kilcoin, Director of Financial Operations, Robert Young Center Anticipated Completion Date: 10/15/2026 Corrective Action Plan: Documentation of review and approval of Fringe Rate calculations will be maintained in addition to the overall review and a...

Personnel Responsible for Corrective Action: Dawn Kilcoin, Director of Financial Operations, Robert Young Center Anticipated Completion Date: 10/15/2026 Corrective Action Plan: Documentation of review and approval of Fringe Rate calculations will be maintained in addition to the overall review and approval documentation before claims are submitted.

View Audit 414197

Finding 1239338 (2025-001)

Material Weakness 2025

Money Management International, Inc.

AZ

Subrecipient Monitoring Reporting Significant Deficiency § 200.303 § 200.332

Money Management International, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025 – December 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consis...

Money Management International, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025 – December 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2025-001 U.S. Department of Health and Human Services Social Services Block Grant – Assistance Listing No. 93.667 Recommendation: Management should establish internal control procedures to ensure formal documentation of the annual verification of whether subrecipients are subject to audit requirements and, if applicable, that required audits have been completed. Documentation should be retained to support the procedures performed, including information obtained from subrecipients, management's assessment of audit requirements, and any follow-up actions taken. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a formal annual subrecipient monitoring process that includes documenting the assessment of each subrecipient's audit requirements, verifying completion of required audits when applicable, and retaining supporting documentation. A standardized tracking log and review checklist will be established to document the assessment performed, the determination of audit requirements, receipt and review of audit reports, and any necessary follow-up actions for findings or noncompliance. Supporting documentation will be maintained in a centralized location and reviewed annually by management to ensure compliance with federal grant requirements and provide an adequate audit trail. Name of the contact person responsible for corrective action: Andrea Clements Planned completion date for corrective action plan: Oct 31, 2026 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Michelle Jones at 404-653-8849.

View Audit 414191

Finding 1239337 (2025-001)

Material Weakness 2025

Northwell Health, Inc.

NY

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

Corrective Action Plan December 31, 2025 Finding 2025-001 – Transparency Reporting Identification of the federal program: Federal Grantor: United States Department of Health and Human Services Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and Natio...

Corrective Action Plan December 31, 2025 Finding 2025-001 – Transparency Reporting Identification of the federal program: Federal Grantor: United States Department of Health and Human Services Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Federal Grant Award No.: H79TI084037 Planned corrective actions: As it relates to the Federal Funding Accountability and Transparency Acct (FFATA) reporting, Management has revised procedures to provide further clarity on FFATA reporting. To prevent recurrence, responsible staff will receive annual in-service training on FFATA reporting requirements and the importance of timely compliance with the Transparency Act. In addition, management is reviewing and updating its standard operating procedures for FFATA reporting to strengthen internal controls and ensure all reportable subaward actions are identified and submitted within the required reporting period. Responsible Party: Diane Marbury, AVP Grants Management Office Anticipated completion date: Ongoing

View Audit 414190

Finding 1239325 (2025-004)

Material Weakness 2025

Atrium Health, Inc.

NC

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Finding 2025-004: Gramm-Leach-Bliley Act (GLBA) – Student Information Security Controls | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Atrium Health CMHA management has remediated this finding ...

Finding 2025-004: Gramm-Leach-Bliley Act (GLBA) – Student Information Security Controls | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Atrium Health CMHA management has remediated this finding through the implementation of multifactor authentication (MFA) controls for the Student Information System (SIS) in February 2026. Following implementation, the SIS successfully underwent internal security review procedures in 2026, confirming that the required controls were operating as designed. Management will continue to monitor these controls as part of its ongoing information security and compliance program. | Proposed Completion Date: Completed February 2026.

View Audit 414174

Finding 1239323 (2025-003)

Material Weakness 2025

Atrium Health, Inc.

NC

Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Finding 2025-003: Notification of Disbursements to or on Behalf of Students | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Atrium Health CMHA management will work with the current financial aid...

Finding 2025-003: Notification of Disbursements to or on Behalf of Students | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Atrium Health CMHA management will work with the current financial aid system vendor to identify options for retaining and retrieving disbursement notification letters and related documentation. Management will also implement supplemental procedures, as necessary, to support the retention and accessibility of these records. As a long-term solution, the College plans to transition to the PowerFAIDS financial aid management system, which is expected to provide enhanced document retention and retrieval capabilities and address the deficiencies identified in this finding. | Proposed Completion Date: Management expects to implement interim remediation measures within the current system by December 31, 2026. Following the implementation of PowerFAIDS in August of 2027, a full remediation is expected to be completed by December 31, 2027. Due to the academic-year operating cycle, the College is unable to transition financial aid systems during the middle of an active award year, making a phased implementation approach necessary.

View Audit 414174

Finding 1239317 (2025-001)

Material Weakness 2025

Bassett Healthcare Network

NY

Subrecipient Monitoring § 200.303 § 200.332 § 200.425 § 200.521

Reference: Finding Number 2025-001 - Subrecipient monitoring Audit of Awards U54OH007542, 23U01OH012656, R01OH011668, and U13OH01282 Research and Development Cluster (93.262) for audit period 01/01/2025–12/31/2025 Finding: During the year ended December 31, 2025 Bassett Health Network (the Network) ...

Reference: Finding Number 2025-001 - Subrecipient monitoring Audit of Awards U54OH007542, 23U01OH012656, R01OH011668, and U13OH01282 Research and Development Cluster (93.262) for audit period 01/01/2025–12/31/2025 Finding: During the year ended December 31, 2025 Bassett Health Network (the Network) passed through $166,774 of federal funding to subrecipients as it relates to the Research and Development Cluster. As part of our testing related to subrecipient monitoring, we identified the following: A. For 3 out of 3 subrecipients selected for testwork, the Network was unable to provide support evidencing the evaluation of the subrecipients’ fraud risk and risk of noncompliance risk. B. For 3 out of 3 subrecipients selected for testwork, the Network was unable to provide evidence of considering or performing additional monitoring procedures based on the subrecipient’s risk evaluation. C. For 3 out of 3 subrecipients selected for testwork, the Network was unable to provide evidence that the Network reviewed that the subrecipient receives a Single Audit in accordance with subpart F. Recommendation: We recommend the Network develop written policies and procedures to ensure that all required subrecipient monitoring activities, both identified through risk assessments and through review of Single Audits, are consistently performed and adequately documented in accordance with Federal requirements and the terms and conditions of the subawards. Such documentation should provide clear and sufficient evidence that required risk assessment and monitoring procedures have been completed, including documentation that demonstrates what was performed, when it was performed, who performed it, the results of the monitoring activities, and any follow‑up actions or issues identified, as applicable Management Comments: We agree with the finding and observations and specifically note the following corrective actions will be implemented: Corrective Action Plan: Sub Award Monitoring: The Office of Grants Management will ensure that all investigators receiving grant funds will be provided Policy GM-MC-BMC-021 Sponsored Projects Sub-Awards. Principle Investigators and Project Directors will be responsible for monitoring sub awardees in accordance with the policy and 2 CFR: 200.330-200.332. This process will also include a subrecipient pre-award acceptance form that requires affirmation to audit compliance and the most recent single audit submission prior to final contract approval. This revised process will be begin to be put in place starting 11/1/2026.

View Audit 414163

Finding 1239291 (2025-001)

Material Weakness 2025

FAMILY PROMISE OF CHEYENNE

WY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213 § 200.303

Family Promise of Cheyenne will adopt a suspension and debarment policy to verify that vendors with transactions over $25,000 of expenditures are checked via sam.gov. Anticipated Completion Date – September 30, 2026 Contact Person - Audrey Apodaca, Executive Director

View Audit 414146

Finding 1239289 (2025-003)

Material Weakness 2025

Contra Costa Family Justice Alliance

CA

Subrecipient Monitoring Reporting § 200.303 § 200.328 § 200.329

We will implement a process to reflect reviewer signature on D- 15s (County form) for financial reports.

View Audit 414140

Finding 1239288 (2025-002)

Material Weakness 2025

Contra Costa Family Justice Alliance

CA

Subrecipient Monitoring Cash Management Reporting § 200.303 § 200.328 § 200.329

We will implement a process to maintain documentation of review for all CalOES grants in the form of E-mail confirmation or screenshot signed by the reviewer.

View Audit 414140

Finding 1239201 (2025-004)

Material Weakness 2025

Hamilton County Area Neighborhood Development, Inc.

IN

Cash Management Period of Performance Matching / Level of Effort / Earmarking § 200.303

In early 2026, Hamilton County Area Neighborhood Development, Inc. (HAND) hired an experienced controller to prepare the parent and subsidiaries financials. HAND will establish effective internal control systems to ensure compliance with the requirements for grant agreements and cash management comp...

In early 2026, Hamilton County Area Neighborhood Development, Inc. (HAND) hired an experienced controller to prepare the parent and subsidiaries financials. HAND will establish effective internal control systems to ensure compliance with the requirements for grant agreements and cash management compliance requirements.

View Audit 414074

Finding 1239167 (2025-004)

Material Weakness 2025

Greater Columbia Accountable Community of Health

WA

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend that the Organization implements policies and procedures to perform subrecipient monitoring and that monitoring is formally documented and approved. Exp...

The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend that the Organization implements policies and procedures to perform subrecipient monitoring and that monitoring is formally documented and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement policies and procedures to implement subrecipient monitoring as required in future grants and contracts. Name(s) of the contact person(s) responsible for corrective action: Sharon Brown, CEO Planned completion date for corrective action plan: December 31, 2026

View Audit 414029

Finding 1239144 (2025-001)

Material Weakness 2025

CHURCH OF THE NEW COVENANT

PA

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.327

Regarding Finding 2025-001, pertaining to procurement, the Pennsylvania Broadband Development Authority has determined that the vendor in question was a project manager and did not provide general contracting services. As such, the rules regarding procurement were inapplicable. Please see the attach...

Regarding Finding 2025-001, pertaining to procurement, the Pennsylvania Broadband Development Authority has determined that the vendor in question was a project manager and did not provide general contracting services. As such, the rules regarding procurement were inapplicable. Please see the attached email from the Pennsylvania Broadband Development Authority. Related to any corrective action regarding this finding, pertaining to any future federal monies, Church of the New Covenant commits to using documented procurement policies which conform to the procurement standards in 2 CFR 200.317 through 200.327. Church of the New Covenant will in the future maintain records which sufficiently detail the history of procurement, including the rationale for procurement method, selection of contract type, contractor selection or rejection, and the basis for contract price. In the future, a staff person will be assigned the responsibility for the implementation of supervisory review procedures, for the review and updating of the procurement policy and procedures, and for the development of a standardized procurement file checklist.

View Audit 414002

Finding 1239137 (2025-001)

Material Weakness 2025

Advocate Aurora Health, Inc.

IL

Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313

Finding 2025-001 (ALN 93.889) The Organization did not have sufficiently designed internal controls to ensure that property records are retained in accordance with Section 200.313(d)(1) and (2). This is a repeat finding (2024-005) Management Response: Management agrees with the finding and will ensu...

Finding 2025-001 (ALN 93.889) The Organization did not have sufficiently designed internal controls to ensure that property records are retained in accordance with Section 200.313(d)(1) and (2). This is a repeat finding (2024-005) Management Response: Management agrees with the finding and will ensure that the enhanced procedures and monitoring controls already in place are consistently followed to ensure that equipment acquired with Federal grant funds is accurately recorded, properly tracked, and supported by property records that are maintained and retained in accordance with 2 CFR § 200.313(d)(1) and (2). The Program team is responsible for ensuring that physical inventories are conducted at least every two years, reconciled to the applicable property records, and that any discrepancies identified are investigated and resolved in a timely manner. These corrective actions will strengthen internal controls over federally funded equipment and support continued compliance with applicable Federal requirements. Contact Person(s) Responsible for Corrective Action: Steve Baron, Program Manager Anticipated Completion Date: December 31, 2026

View Audit 414000

Corrective Action Plans

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