Corrective Action Plans

Finding 1166215 (2025-001)

Material Weakness 2025

Housing Authority of the County of Contra Costa

CA

HUD Housing Programs Eligibility Material Weakness

U.S. Department of Housing and Urban Development: The Housing Authority of the County of Contra Costa respectfully submits the following corrective action plan for the year ended March 31, 2025. Auditor: Novogradac and Company, LLP Certified Public Accountants 1144 Hooper Avenue Suite 203 Toms River...

U.S. Department of Housing and Urban Development: The Housing Authority of the County of Contra Costa respectfully submits the following corrective action plan for the year ended March 31, 2025. Auditor: Novogradac and Company, LLP Certified Public Accountants 1144 Hooper Avenue Suite 203 Toms River, New Jersey 08753 The findings from the March 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings – Federal Award Program Audit Finding 2025-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Assistance Listing Number: 14.871, 14.879 and 14.EHV Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 11,032 units. Of a sample size of sixty-nine (69) tenant files, the following was noted: - Declaration of Section 214 Status form was missing in one (1) file - HUD-9886 Authorization for Release of Information was missing in six (6) files - Lead based paint form was missing in one (1) file - HUD-50058 Form applicable to the audit period was missing in seven (7) files Our sample size is statistically valid. Known Questioned Costs: $168,325 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement.. Views of responsible officials and planned corrective action: We agree with the Auditor’s observations on the inspection of the tenant files and will implement internal control procedures that will ensure compliance of federal regulations. HACCC identified two primary causes of the deficiency and has outlined corrective measures to address them. Firts, HACCC recognized the need for improved training on supervisory tools used to monitor recertification deadlines. Management was retrained in November 2025 on the use of WorkQueue oversight tools and on conducting daily team stand-up meetings to reinforce production goals. Key performance indicators from these meetings flow to management reports and executive leadership for ongoing monitoring. Second, HACCC'S HCV program partnered with Paul Edwards Management and Consulting (PEM) on May 1, 2024. This partnership provided HACCC's HCV program with technical assistance and coverage of positions which had remained vacant from 2021 until recently. Ingrid Layne, Director of Assistance Housing, will be responsible to implement this corrective action by March 31, 2026.

View Audit 377195

Finding 1166213 (2025-001)

Material Weakness 2025

Tongore Pines Housing Developing Fund Co., Inc.

NY

Subrecipient Monitoring Eligibility HUD Housing Programs

Finding 2025-001. The management company is required to use the Enterprise Income Verification for eligibility determination per the compliance supplement. There are numerous reports required to be created and reviewed by management on a periodic basis. (1) Recommendation: The management company sho...

Finding 2025-001. The management company is required to use the Enterprise Income Verification for eligibility determination per the compliance supplement. There are numerous reports required to be created and reviewed by management on a periodic basis. (1) Recommendation: The management company should acquire access to the HUD EIV, and begin producing and reviewing the required reports within required timeframes. The organization should further establish procedures that will ensure ongoing compliance. These procedures should include training and monitoring of responsible staff. (2) Actions Taken: Management has worked with HUD to obtain access and will begin performing this responsibility. The appropriate reports will be produced and reviewed once management has access to the HUD EIV system. Procedures are being implemented to assure that this process is taking place.

View Audit 377193

Finding 1166211 (2025-002)

Material Weakness 2025

Heartland Medical Clinic, Inc., D/b/a Heartland Community Health Center

KS

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2025.002 - Sliding Fee Scale Discount Recommendation The Organization should strengthen internal controls in place to effectively ensure that patients receive the correct sliding fee discount. Action Taken • Monthly Audits o The Front Office Coordinators at each location will routinely audit...

Finding 2025.002 - Sliding Fee Scale Discount Recommendation The Organization should strengthen internal controls in place to effectively ensure that patients receive the correct sliding fee discount. Action Taken • Monthly Audits o The Front Office Coordinators at each location will routinely audit sliding fee verification on a monthly basis to verify that information has been captured and recorded correctly and all proof of income documentation is received. These monthly audits will be adopted as standard protocol and procedure for front office operations, effective January 2025. Any findings through the audit process will be reported to the COO. At least five patient charts will be audited monthly. o In addition, the Revenue Cycle Manager will also review audit findings or summaries to ensure adequate adjustment to patient accounts to correlate with the patient's eligibility status. • Staff Training o Although Heartland has offered periodic sliding fee scale procedure training, administration will be scheduling additional training with a focus on required documentation and proper analysis and implementation of sliding fee discounts. o COO and Revenue Cycle Manager will review, implement and update standard operating procedure for sliding fee scale verification. o Employees will receive a copy of the sliding fee scale policy and sign that they have read the material. o Front office employees at all locations will complete a sliding fee schedule competency check-off sheet that will be reviewed by the Front Office Coordinators and Revenue Cycle Manager.

View Audit 377177

Finding 1166208 (2025-001)

Material Weakness 2025

Tucson Centers for Women & Children, INC Dba Emerge Center Against Domestic Abuse

AZ

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2025‐001 Program Name/Assistance Listing Title: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Contact Person: Elise Lopez – Vice President, Organizational Operations Anticipated Completion Date: January 31, 2026 Planned Corrective Action: The TANF C...

Finding Number: 2025‐001 Program Name/Assistance Listing Title: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Contact Person: Elise Lopez – Vice President, Organizational Operations Anticipated Completion Date: January 31, 2026 Planned Corrective Action: The TANF Cash Assistance eligibility for each client served is one of the dozens of data points that Emerge tracks as part of our requirements for the Arizona Department of Economic Security (ADES) funding. The categorization of whether clients are eligible for TANF Cash Assistance, while a reporting requirement, is not tied to our contract billing. In other words, the accuracy of this categorization does not affect Emerge’s funding in any manner, and reporting errors regarding this categorization has not – and cannot – result in over‐billing for service units within the contract. Nevertheless, Emerge takes its reporting obligations very seriously and strives to always provide the most complete and accurate data to funders and the community. In regard to determining a client’s eligibility for TANF Cash Assistance or other government benefits, Emerge collects information and assesses eligibility for two reasons: 1) as a means of supporting our case management services and efforts to connect clients with appropriate resources, and 2) in order to comply with ADES requests to report whether or not we serve TANF‐eligible clients. While Emerge and its employees are not trained by ADES in determining individual’s eligibility for TANF Cash Assistance or other government benefits that we do not administer, we do provide our own internal training to employees about the factors that go into determining eligibility. Historically, this information has been provided as a stand‐alone document and noted during new hire training. In researching the client files which were selected for audit, it was determined that, in some instances, clients were categorized incorrectly, or that qualifying information was not sufficiently documented as it pertains to the client’s TANF Cash Assistance eligibility. Overwhelmingly, this was a result of one or both of the following factors: (1) clients whose TANF eligibility changed during the year, but whose status was not updated in our system, and/or (2) inconsistencies in how a client’s children had been documented in our client information system (eg. clients whose children are not enrolled in Emerge’s services do not appear in this system, but staff may have marked the client eligible for TANF based on verbal information without documenting the children in their notes). Our internal inquiry into this issue also revealed that TANF income eligibility charts were not correctly updated in all areas of the client information system, which may have led to confusion among staff regarding client eligibility status changes throughout the year. To mitigate future errors, we have taken immediate steps to begin the process of updating our client information system to ensure the correct TANF eligibility charts are reflected in the appropriate areas. We also have a plan to update TANF eligibility chart updates annually, which will include a quality assurance check by the Vice President of Operations to ensure the information has been updated in all appropriate areas of the client data managements system. As of November 28, 2025, we have developed an internal performance improvement plan. This plan includes conducting an internal audit of our client information system files for 2025 to ensure accuracy, re‐training staff on TANF eligibility and documentation, and conducting monthly quality assurance checks through the end of FY26. Additionally, greater time and focus related to the details surrounding the TANF assessment process will be built into the curriculum for new hire trainings moving forward. These corrective actions, while ongoing, are expected to be fully implemented by 01.31.2026

View Audit 377175

Finding 1166206 (2025-001)

Material Weakness 2025

McPherson College

KS

Student Financial Aid Significant Deficiency

Disbursements to or on Behalf of Students – Credit Balances Corrective Action Plan: We acknowledge and concur with the auditor’s finding. The delay in identifying the credit balance resulted from the manual nature of the account review process. The credit was generated prior to the “go-dark” period ...

Disbursements to or on Behalf of Students – Credit Balances Corrective Action Plan: We acknowledge and concur with the auditor’s finding. The delay in identifying the credit balance resulted from the manual nature of the account review process. The credit was generated prior to the “go-dark” period associated with the implementation of the new ERP software. During this transition, the system was offline for nearly two weeks, which further contributed to the delay. The refund was issued with the first batch of refunds after the new software became operational. Currently, the refund process within the new ERP system still relies on manual account reviews. At this time, the student information system does not support automated alerts or workflows to assist in identifying Title IV credit balances. In response, the Student Accounts team has conducted a thorough review of the refund process to improve efficiency and ensure compliance with federal regulations regarding the timely disbursement of Title IV credit balance refunds. With support from IT specialists, a new report has been developed to identify Title IV aid posted to student accounts and compare it against allowable charges. This enhancement enables the Student Accounts team to more readily identify credit balances resulting from Title IV aid. Additionally, refunds are now being processed on a weekly basis. These improvements, along with increased monitoring, are expected to significantly reduce the likelihood of future delays in refund processing. Contact Person Responsible for Corrective Action: Carol Summervill, VP for Finance Anticipated Completion Date: Corrective Action was completed as of the date of this report.

View Audit 377174

Finding 1166203 (2025-001)

Material Weakness 2025

Holy Rosary Senior Residence Inc.

NJ

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Corrective Action Plan: Management agrees with the finding and will take steps to adjust the budget and ensure the R&R account is adequately funded moving forward. Anticipated Completion date: 07/14/2025

View Audit 377119

Finding 1166202 (2025-003)

Material Weakness 2025

City of Marine City

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

RESPONSE: The practice of checking the debarment list had occurred in the past; the keeping of a "proof of practice" was not done. Going forward, this practice will be documented. TIMEFRAME FOR CORRECTIVE ACTION: Immediate. RESPONSIBLE CONTACT PERSON: Katy Posey, Financial Director/Treasurer

View Audit 377112

Finding 1166199 (2025-002)

Material Weakness 2025

Riverside Community School District

IA

Internal Control / Segregation of Duties

We will continue to review our procedure and implement controls when possible

View Audit 377090

Finding 1166195 (2025-002)

Material Weakness 2025

Washington Maritime Blue

WA

Procurement, Suspension & Debarment

Description: Significant deficiency in internal control over compliance related to suspension and debarment. Cause: Though the Organization has established internal controls for suspension and debarment, the Organization made an incorrect determination that the suspension and debarment requirements ...

Description: Significant deficiency in internal control over compliance related to suspension and debarment. Cause: Though the Organization has established internal controls for suspension and debarment, the Organization made an incorrect determination that the suspension and debarment requirements outlined in 2 CFR 200 Part 180 only applied to subawards. Effect: The Organization did not fully comply with the suspension and debarment requirements regarding covered transactions. Corrective Action: • The Organization’s management previously had an incorrect understanding of the Suspension & Debarment requirements of 2 CFR Part 180. Management was aware that Suspension & Debarment verification is required for subawards, but did not realize that this requirement also extends to vendors when procuring goods or services in excess of $25,000. Washington Maritime Blue’s management is committed to ongoing professional development in order to maintain the highest standards for financial reporting and regulatory compliance, and we became aware of this error mid-way through the year under audit. At that point, we took the following corrective action: o Contract templates were updated to include Suspension & Debarment terms. This updated template was used for all new purchase contracts. • Unfortunately, several federally-funded purchase contracts in excess of $25,000 had already been entered into before this update was made to our processes. We acknowledge that regulations related to Suspension & Debarment were not observed with respect to these earlier purchases, but are confident that the error will not be completed moving forward. Contact Person: Daniel Pulse, CFO Anticipated completion date: November 2025, Corrective action has been completed.

View Audit 377089

Finding 1166194 (2025-001)

Material Weakness 2025

Washington Maritime Blue

WA

Reporting Subrecipient Monitoring Significant Deficiency

Description: Significant deficiency in internal control over compliance related to reporting. Cause: Though the Organization has established internal controls for submitting covered subawards as required by the Transparency Act, the Organization made an incorrect determination that the covered subaw...

Description: Significant deficiency in internal control over compliance related to reporting. Cause: Though the Organization has established internal controls for submitting covered subawards as required by the Transparency Act, the Organization made an incorrect determination that the covered subaward was under the required reporting limit. Effect: The Organization did not comply with the subaward reporting requirements as specified in 2 CFR 170. Corrective Action: • The Organization’s management and Board of Directors understand the requirement and importance of complying with the Federal Funding Accountability and Transparency Act. Our Accounting & Finance Policy and Subrecipient Monitoring Policy have both been updated to clearly assign the responsibility for timely reporting of subawards. The covered subaward that was not reported in FY25 was reported promptly as soon as this issue was raised as part of the audit. Contact Person: Daniel Pulse, CFO Anticipated completion date: November 2025, Corrective action has been completed.

View Audit 377089

Finding 1166187 (2025-002)

Material Weakness 2025

Port Allegany School District

PA

Internal Control / Segregation of Duties Cash Management

Auditors’ Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Dis...

Auditors’ Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. District’s Response: The District has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.

View Audit 377074

Finding 1166169 (2025-002)

Material Weakness 2025

Compass Health and Subsidiaries

WA

Procurement, Suspension & Debarment § 200.318 § 200.320

Corrective Action Plan Contact Person(s): Janet Carbary, Deana Gilpin Management agrees with this finding and recognizes the need to strengthen internal controls over purchasing processes to ensure compliance with Uniform Guidance requirements (§200.317–§200.326; §200.213). To address the deficiency...

Corrective Action Plan Contact Person(s): Janet Carbary, Deana Gilpin Management agrees with this finding and recognizes the need to strengthen internal controls over purchasing processes to ensure compliance with Uniform Guidance requirements (§200.317–§200.326; §200.213). To address the deficiency, the Organization will implement the following actions: 1. Update Purchasing Policies and Procedures o Purchasing policies will be revised to clearly incorporate Uniform Guidance requirements, including competitive bidding thresholds, procurement method selection, and documentation standards. o Policies will explicitly require verification of suspension and debarment status for all vendors receiving federal funds. 2. Implement Mandatory Suspension and Debarment Verification o Staff will be required to document verification through SAM.gov or other approved sources before awarding or renewing contracts funded by federal awards. o A verification will be maintained and reviewed by Finance leadership. 3. Enhance Procurement Documentation Controls o Leadership will ensure all federal purchases meet the requirement below before purchase approval. • Competitive purchasing requirements are met • Cost/price analyses are documented when required • Suspension/debarment verifications are completed and retained 4. Training for Finance Staff o Staff involved in purchasing, contract approval, and grant management will receive training on Uniform Guidance procurement rules and suspension/debarment requirements. 5. Periodic Internal Monitoring o Revenue accountant will monitor expenses related to federal programs monthly to ensure compliance. o Senior management will be notified if corrective steps are needed. Anticipated Completion Date: December 31, 2025 Responsible Officials: • Chief Financial Officer (CFO) • Accounting Manager • Director of Financial Planning

View Audit 377069

Finding 1166150 (2025-001)

Material Weakness 2025

Village of Fairport Urban Renewal Agency

NY

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: The Agency agrees with the above finding and has since made the appropriate rental adjustment to the tenant’s record. The overpayment to the landlord has been recouped. This error occurred in a tenant file at a blended-occupancy project ...

Views of Responsible Officials and Planned Corrective Actions: The Agency agrees with the above finding and has since made the appropriate rental adjustment to the tenant’s record. The overpayment to the landlord has been recouped. This error occurred in a tenant file at a blended-occupancy project with 30+ Section 8 participants and a tiered rent structure. The landlord’s rent increase request was complex, which contributed to the error. To prevent similar issues in the future, staff will conduct a detailed review of each tenant file at the time an increase request is submitted. Any outliers will be identified, and clear notes will be entered in the file to help avoid recurrence.

View Audit 377062

Finding 1166149 (2025-003)

Material Weakness 2025

Yukon Flats School District

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329

Finding 2025-003 Lack of Internal Controls over Reporting Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: The District will save copies and related supporting documentation of required reports submitted to granting agencies in a file accessible to appropriate indivi...

Finding 2025-003 Lack of Internal Controls over Reporting Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: The District will save copies and related supporting documentation of required reports submitted to granting agencies in a file accessible to appropriate individuals to ensure information is available to more than one District employee. This will mitigate issues in obtaining compliance documents when requested. Proposed Completion Date: December 2025.

View Audit 377057

Finding 1166148 (2025-002)

Material Weakness 2025

Yukon Flats School District

AK

Allowable Costs / Cost Principles § 200.400

Finding 2025-002 Lack of Internal Controls over Activities Allowed and or Unallowed and Allowable Costs/Activities – Cash Disbursements Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: YFSD will modify the written credit card policy that details rules for using the c...

Finding 2025-002 Lack of Internal Controls over Activities Allowed and or Unallowed and Allowable Costs/Activities – Cash Disbursements Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: YFSD will modify the written credit card policy that details rules for using the card, which includes employees taking responsibility for the use of the credit card and for the safekeeping of the credit card. Credit cards will be limited to the Superintendent, BOE President and the Academic Director. The cardholder will follow the general purchasing processes that begin with approval to purchase. Procedures for reporting credit card use with monthly reconciliations with receipts will be shared with cardholders. DocuSign will be used for electronic signature approval. Proposed Completion Date: Implemented July 1, 2025.

View Audit 377057

Finding 1166147 (2025-002)

Material Weakness 2025

Coronado Gardens Consumer Housing Cooperative

MI

Management will ensure the audited financial statements are filed into the REAC system within 90 days after the fiscal year end.

View Audit 377051

Finding 1166146 (2025-001)

Material Weakness 2025

Coronado Gardens Consumer Housing Cooperative

MI

HUD Housing Programs

Management is aware of the approval requirement and will obtain approval for withdrawals from the general operating reserve when total annual withdrawals exceed 20% of the prior year’s ending balance.

View Audit 377051

Finding 1166145 (2025-003)

Material Weakness 2025

HFH of Douglas County

MN

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Rural Housing Site Loan - Federal Assistance Listing #10.411 Recommendation: The Organization should implement a formal internal control policy over the suspension and debarment rules and follow them before entering into a covered transaction with another entity and that this search is reviewed. Exp...

Rural Housing Site Loan - Federal Assistance Listing #10.411 Recommendation: The Organization should implement a formal internal control policy over the suspension and debarment rules and follow them before entering into a covered transaction with another entity and that this search is reviewed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement and follow a suspension and debarment policy in accordance with 2 CFR section 180.995 and specify the review of a vendor must be done prior to entering into a covered transaction. Names of the contact persons responsible for corrective action: Nicole Olson, Office Manager Planned completion date for corrective action plan: June 30, 2026

View Audit 377034

Finding 1166142 (2025-001)

Material Weakness 2025

Youth Services Network, Inc.

IL

Internal Control / Segregation of Duties

Youth Services Network, Inc. has implemented several compensating controls but simply cannot justify the expense of hiring additional staff to reach the standard of segregation of duties suggested.

View Audit 377023

Finding 1166140 (2025-001)

Material Weakness 2025

Southern Cayuga Central School District

NY

Cash Management HUD Housing Programs School Nutrition Programs § 200.303

The District agrees with this finding and will be implementing a new policy which includes a Finance Office verification of the meal counts submitted when the deposits come in through Child Nutrition to ensure that the reports match the deposit and the reports match the internal reports for meal cou...

The District agrees with this finding and will be implementing a new policy which includes a Finance Office verification of the meal counts submitted when the deposits come in through Child Nutrition to ensure that the reports match the deposit and the reports match the internal reports for meal counts The District was able to recoup the funds from the missing months by submitting corrected claims.

View Audit 377006

Finding 1166137 (2025-001)

Material Weakness 2025

Greater Washington Community Foundation

DC

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.332

The following actions will be taken to ensure compliance with the Uniform Guidance requirements over internal controls: Management concurs with the finding. Effective immediately, The Greater Washington Community Foundation has implemented the following corrective actions: (1) Prior to entering into...

The following actions will be taken to ensure compliance with the Uniform Guidance requirements over internal controls: Management concurs with the finding. Effective immediately, The Greater Washington Community Foundation has implemented the following corrective actions: (1) Prior to entering into any subaward agreement involving federal funds as well as at the time of each payment, designated staff will verify that potential subrecipients are not suspended or debarred by conducting searches in the System for Award Management (SAM) at www.sam.gov, with documentation maintained in the grant file. This verification will also be performed when subaward agreements are amended or extended. (2) The standard subaward agreement template will be updated to include all required information specified in 2 CFR §200.332(b)(1), including the federal assistance listing number, subrecipient's unique entity identifier, federal award project description, amount of federal funds obligated, total federal award amount, applicable compliance requirements, and reporting and monitoring requirements. To strengthen ongoing compliance, the Foundation's procurement and cash management policies have been updated to incorporate these federal compliance requirements and will be reviewed annually. Given that federal funding is not received on a recurring basis, upon receipt of future federal funding, the Controller will serve as the Compliance Coordinator with full oversight of compliance activities. The Controller will review applicable federal regulations, update internal procedures as necessary, and provide comprehensive training to appropriate staff managing the contract to ensure adherence to all grant requirements. The finance team will complete a quarterly review process to verify that all active federal subawards contain required compliance elements, with the Controller maintaining oversight of this review and reporting any deficiencies to the Chief Financial Officer for immediate remediation. Individual Responsible for Corrective Action Plan: Contact: Rachel Crawford Title: Controller Phone Number: 202-303-2437 Estimated Completion Date: December 31, 2025

View Audit 376968

Finding 1166136 (2025-003)

Material Weakness 2025

Ironwood Area School of Gogebic County

MI

CORRECTIVE ACTION PLAN

View Audit 376962

Finding 1166136 (2025-003)

Material Weakness 2025

Ironwood Area School of Gogebic County

MI

Year ended June 30, 2025

View Audit 376962

Finding 1166136 (2025-003)

Material Weakness 2025

Ironwood Area School of Gogebic County

MI

U.S. Department of Education

View Audit 376962

Finding 1166136 (2025-003)

Material Weakness 2025

Ironwood Area School of Gogebic County

MI

Ironwood Area Schools of Gogebic County respectfully submits the following corrective action plan for the year ended June 30, 2025.Name and address of independent public accounting firm: Ahonen & Tregembo, PLLC 301 N. Suffolk St. Ironwood, Michigan 49938

View Audit 376962

Corrective Action Plans

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