Corrective Action Plans

Finding 1229778 (2025-001)

Material Weakness 2025

Center for Applied Research Solutions, Inc.

CA

Reporting Subrecipient Monitoring § 200.331 § 200.510

Management Response Management concurs with this finding, in part. CARS acknowledges that its SEFA preparation process did not include a formally documented procedure for evaluating and documenting subrecipient-versus-contractor determinations or a documented supervisory review control over the prep...

Management Response Management concurs with this finding, in part. CARS acknowledges that its SEFA preparation process did not include a formally documented procedure for evaluating and documenting subrecipient-versus-contractor determinations or a documented supervisory review control over the preparation of the SEFA. However, during the period under audit, management did review agreements at the time of award and considered the nature of each relationship in determining the appropriate classification based on its understanding of the subrecipient criteria established under Uniform Guidance, 2 CFR § 200.331. Accordingly, while CARS acknowledges that its evaluation and review processes were not formally documented, management believes it is important to distinguish the absence of formal documentation and controls from an absence of management review or consideration of the appropriate classification. CARS’ classification approach had also been discussed with the auditors during the annual Single Audits conducted for Years 1 through 4 of the current federal award. No exceptions related to the classification of these entities were identified during those prior audits. CARS recognizes, however, that responsibility for determining the appropriate classification of subrecipients and contractors and for ensuring accurate SEFA reporting rests with management. Based on additional training regarding subaward management under 2 CFR Part 200, together with the matters identified and discussed during the current audit, CARS agrees that establishing a formal written policy and documented review process will strengthen its internal controls and help ensure consistent application of the Uniform Guidance requirements. Upon identification of the classification issue during the current audit, CARS evaluated the affected entities and revised the SEFA prior to issuance of the audit report to properly reflect amounts provided to subrecipients. The revision did not change total federal expenditures reported on the SEFA. Corrective Action CARS will develop and implement written procedures for subrecipient-versus-contractor determinations and will establish formal SEFA preparation and review procedures, including documented supervisory review prior to issuance. Responsible Party: Ranelle Bensch, Director of Finance & Compliance Target Implementation Date: January 2027

View Audit 411080

Finding 1229777 (2025-004)

Material Weakness 2025

Neuse River Council of Governments D/b/a Eastern Carolina Council

NC

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2025 – 004 Internal Controls over Financial Reporting Name of Contact Person: David Rosado, Executive Director Corrective Action: The Council agrees with this finding. The Council has hired a new Finance Director effective January 2, 2025, with the appropriate skills, knowledge, and experien...

Finding 2025 – 004 Internal Controls over Financial Reporting Name of Contact Person: David Rosado, Executive Director Corrective Action: The Council agrees with this finding. The Council has hired a new Finance Director effective January 2, 2025, with the appropriate skills, knowledge, and experience to oversee the Finance Department. The Finance Director has identified and corrected internal control issues. All coding and processing of Aging Expenditures has been updated, and documents complied with State and Federal policies are in place. Completion Date: December 8, 2025

View Audit 411078

Finding 1229776 (2025-001)

Material Weakness 2025

DOWNEAST SALMON FEDERATION

ME

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.305 § 200.318 § 200.327

Finding Reference This corrective action plan relates to audit finding 2025 001 as reported in the schedule of findings and questioned costs. Contact Persons Dwayne Shaw, Executive Director, and Michelle Wright, Office Manager , are responsible for implementing and monitoring the corrective actions,...

Finding Reference This corrective action plan relates to audit finding 2025 001 as reported in the schedule of findings and questioned costs. Contact Persons Dwayne Shaw, Executive Director, and Michelle Wright, Office Manager , are responsible for implementing and monitoring the corrective actions, maintaining related policies and procedures, and reporting status to those charged with governance. (207) 483-4336 Management’s Response / Concurrence Management agrees with the finding. The organization acknowledges that it does not currently have written policies and procedures addressing certain required Uniform Guidance compliance areas. Planned Corrective Action Management will develop, approve, and implement written policies and procedures designed to comply with applicable Uniform Guidance requirements, including policies over allowable costs/cost principles, cash management, and procurement, including suspension and debarment. Management will also communicate the new policies to relevant personnel and provide training as needed to support consistent implementation. Anticipated Completion Dates Management will finalize and implement the corrective action plan on or before September 30, 2026.

View Audit 411077

Finding 1229773 (2025-001)

Material Weakness 2025

City of Grandview

WA

Procurement, Suspension & Debarment

The City of Grandview acknowledges the audit finding regarding inadequate internal controls over compliance with federal suspension and debarment requirements. The City takes its responsibility for compliance with federal grant requirements seriously and has implemented corrective measures to addres...

The City of Grandview acknowledges the audit finding regarding inadequate internal controls over compliance with federal suspension and debarment requirements. The City takes its responsibility for compliance with federal grant requirements seriously and has implemented corrective measures to address the finding and prevent recurrence. The condition resulted from a decentralized process in which individual departments responsible for federally funded projects were also responsible for verifying that contractors and vendors were not suspended, debarred, or otherwise excluded from participation in federal programs. While staff understood the general requirement, the City did not have a sufficiently standardized and centralized process to ensure that the required verification was consistently performed and documented. In response to the finding, the City has strengthened its internal controls and established a standardized suspension and debarment verification process. The City has implemented the following corrective actions: 1. Standardized Verification Procedure: Prior to entering into a covered transaction involving federal funds, Department Heads must verify the eligibility of the contractor, vendor, consultant, or other applicable party through the federal System for Award Management (SAM.gov) or another federally authorized method. 2. Documentation Requirement: Evidence of the verification, including the entity name, Unique Entity Identifier (UEI), date of verification, and documentation of the search results, must be retained in the applicable procurement, contract, grant, or project file. 3. Centralized Oversight: Departments administering federal awards remain responsible for initiating the verification, while Administration and Finance will monitor compliance and documentation. 4. Pre-Payment/Contract Controls: For applicable federally funded contracts and purchases, required suspension and debarment documentation must be completed and retained before execution of the contract or expenditure of federal funds. 5. Staff Training: Employees responsible for procurement, contracting, grant administration, and accounts payable will receive guidance regarding federal suspension and debarment requirements and the City’s documentation procedures. 6. Ongoing Monitoring: Administrative staff will periodically review federally funded transactions to ensure the required verification has been performed and supporting documentation is maintained. The City believes these corrective actions establish appropriate internal controls to ensure compliance with federal suspension and debarment requirements and provide sufficient documentation for future audits. The City appreciates the State Auditor’s Office identifying this opportunity to strengthen its federal grant compliance procedures and is committed to maintaining effective internal controls and full compliance with applicable federal requirements.

View Audit 411062

Finding 1229771 (2025-002)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Washington

FL

Allowable Costs / Cost Principles HUD Housing Programs Reporting

FINDING No. 2025-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should take corrective measures to prevent further escrow disbursements for exempt taxes and should obtain timely refunds for amounts that w...

FINDING No. 2025-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should take corrective measures to prevent further escrow disbursements for exempt taxes and should obtain timely refunds for amounts that were incorrectly disbursed. Action Taken: Management has properly filed the real estate exemption forms with the District of Columbia in prior years. When real estate funds were improperly withdrawn by the mortgage company and/or its tax vendor, management promptly identified the issue and recorded a journal entry (debit accounts receivable, credit escrow deposit) to recognize the receivable. Beginning in 2024 and continuing through 2025, management made multiple attempts to follow up with the mortgage company representatives to request the refund. Management has taken proactive and persistent steps to pursue resolution. As of early 2026, the refund has been successfully received. Management also expects that the mortgage company will no longer withdraw real estate tax payments for the property going forward. Based on the above, management believes appropriate controls were in place and effectively operated, as evidenced by the timely identification of the issue and the actions taken to remediate it. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO

View Audit 411038

Finding 1229770 (2025-001)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Washington

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 2...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2025 through December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should submit a form HUD-9250 to withdraw the excess deposits and implement procedures to ensure the correct amounts are deposited into the replacement reserve account each month. Action Taken: The Project will submit a form HUD-9250 to withdraw the excess replacement reserve deposits as recommended. In addition, management will strengthen its review procedures to ensure that replacement reserve deposits are made in the correct HUD-approved amounts and that all reserve account adjustments are addressed on a timely basis.

View Audit 411038

Finding 1229763 (2025-001)

Material Weakness 2025

Inova Health System

VA

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

Federal Program Information Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: University of Pittsburgh; Not Applicable; Not Applicable Pass-Through Entity Number: AWD00009525; Not Applicable; Not Applicable Awards: Assistance Listing 93.145 – HIV Related Training...

Federal Program Information Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: University of Pittsburgh; Not Applicable; Not Applicable Pass-Through Entity Number: AWD00009525; Not Applicable; Not Applicable Awards: Assistance Listing 93.145 – HIV Related Training and Technical Assistance; Assistance Listing 93.153 - Coordinated Services and Access to Research for Women, Infants, Children and Youth; Assistance Listing 93.939 – HIV Prevention Activities Non-Governmental Organization Based Award Periods: July 1, 2024 to June 30, 2025; July 1, 2025 to June 30, 2026; August 1, 2024 to July 31, 2025; August 1, 2025 to July 31, 2026; April 1, 2024 to March 31, 2025; July 1, 2024 to June 30, 2025; April 1, 2025 to March 31, 2026; July 1, 2025 to June 30, 2026 Type of Finding: Significant Deficiency in Internal Control Over Compliance Description: Internal control deficiency over Procurement and Suspension and Debarment Recommendation: Management should enhance its suspension and debarment control to ensure all vendors associated with federally funded programs are included in the screening population. Management should maintain evidence of its review of the completeness and accuracy of the vendor population provided to the third-party service provider and the results of the screening process. View of responsible officials: Management concurs with the finding and has implemented procedures to ensure completeness and accuracy of the approved vendor list for monthly suspension and debarment screening. Name(s) of the Contact Person(s) Responsible for Corrective Action: Lindsay Mccrory Eric Lyda Corrective Action Planned: Inova will enhance controls over the completeness, accuracy, and documentation of the vendor population subject to monthly suspension and debarment screening. Corrective actions include implementing procedures to validate the completeness of the vendor population, reconciling the population submitted for screening to source records, standardizing report generation to reduce reliance on manual processes, and strengthening documentation of control execution to ensure continued compliance with Uniform Guidance requirements. Inova will also formalize control responsibilities and provide training to support consistent execution of the screening process. Planned Completion Date for Corrective Action Planned: September 30, 2026 2026

View Audit 410999

Finding 1229760 (2025-001)

Material Weakness 2025

Athens Metropolitan Housing Authority

OH

HUD Housing Programs

Finding Number: 2025-001 Planned Corrective Action: The Housing Authority has contracted with the Nelrod Company a national technical consulting firm specializing in Federal Assisted Housing Programs to perform our rent reasonableness determinations. All files moving forward will have a rent reasona...

Finding Number: 2025-001 Planned Corrective Action: The Housing Authority has contracted with the Nelrod Company a national technical consulting firm specializing in Federal Assisted Housing Programs to perform our rent reasonableness determinations. All files moving forward will have a rent reasonableness determination. Anticipated Completion Date: 9/3/2026 Responsible Contact Person: Zackary Dye, Executive Director

View Audit 410994

Finding 1229751 (2025-002)

Material Weakness 2025

Native Village of Tununak

AK

Allowable Costs / Cost Principles

The Accounting Department will develop a checklist to review employee files to ensure all necessary documentation is filed appropriately and updated timely. An internal audit will be scheduled annually to ensure employee files are complete.

View Audit 410986

Finding 1229750 (2025-003)

Material Weakness 2025

VILLAGE COOPERATIVE OF BROOMFIELD

MN

HUD Housing Programs Special Tests & Provisions Significant Deficiency

The Cooperative will make deposits to the general operating reserve to meet the HUD regulatory agreement. In September 2025, the Cooperative entered into a management agreement with Paramark Real Estate Services to manage the Cooperative. The management agent will implemement a process to ensure dep...

The Cooperative will make deposits to the general operating reserve to meet the HUD regulatory agreement. In September 2025, the Cooperative entered into a management agreement with Paramark Real Estate Services to manage the Cooperative. The management agent will implemement a process to ensure deposits are made as required by the regulatory agreement.

View Audit 410977

Finding 1229749 (2025-002)

Material Weakness 2025

VILLAGE COOPERATIVE OF BROOMFIELD

MN

HUD Housing Programs Special Tests & Provisions Significant Deficiency

The Cooperative will obtain appropriate approvals for withdrawls exceeding 20% of the general operating reserve to meet the HUD regulatory agreement. In September 2025, the Cooperative entered into a management agreement with Paramark Real Estate Services to manage the Cooperative. The management ag...

The Cooperative will obtain appropriate approvals for withdrawls exceeding 20% of the general operating reserve to meet the HUD regulatory agreement. In September 2025, the Cooperative entered into a management agreement with Paramark Real Estate Services to manage the Cooperative. The management agent will implement a process to ensure approvals are obtained as required by the regulatory agreement.

View Audit 410977

Finding 1229748 (2025-001)

Material Weakness 2025

VILLAGE COOPERATIVE OF BROOMFIELD

MN

Internal Control / Segregation of Duties Material Weakness Reporting

In September 2025, the Cooperative entered into a management agreement with Paramark Real Estate Services to manage the Cooperative. The management company maintains sufficient controls and procedures related to financial reporting and have proper segregation of duties in place to safeguard the asse...

In September 2025, the Cooperative entered into a management agreement with Paramark Real Estate Services to manage the Cooperative. The management company maintains sufficient controls and procedures related to financial reporting and have proper segregation of duties in place to safeguard the assets of the Cooperative.

View Audit 410977

Finding 1229746 (2025-001)

Material Weakness 2025

Immigrant Social Services, Inc.

NY

§ 200.512

August 11, 2026 Person responsible: Beatrice Chen, Executive Director Fiscal Year Ended June 30, 2025 Section III – Federal Awards Findings and Questioned Costs Item 2025 – 001 Federal Assistance Listing Number: 93.959 Block Grants for Prevention and Treatment of Substance Abuse Condition The Organi...

August 11, 2026 Person responsible: Beatrice Chen, Executive Director Fiscal Year Ended June 30, 2025 Section III – Federal Awards Findings and Questioned Costs Item 2025 – 001 Federal Assistance Listing Number: 93.959 Block Grants for Prevention and Treatment of Substance Abuse Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Views of Responsible Officials and Corrective Action Although a new consulting firm was engaged to complete the June 30, 2025 financial statement audit and ensure filing of the June 30, 2025 was completed within nine months of the end of the fiscal year, additional time was needed to complete accurate fiscal records for the year ended June 30, 2025. Monthly closings and fiscal records reconciliations for the year ending June 30, 2026, are being conducted on a timely basis. As a result, we are expecting an on-time filing of the Data Collection form for the year ended June 30, 2026. Best regards, Beatrice Chen Executive Director Immigrant Social Services, Inc.

View Audit 410973

Finding 1229741 (2025-001)

Material Weakness 2025

Barry County, Missouri

MO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The federal reporting system still poses problems getting information uploaded. The County will continue to seek training videos and emailed information to better understand the reporting system. For the last reporting cycle we had to reach out with emails and phone calls because the system wouldn’t...

The federal reporting system still poses problems getting information uploaded. The County will continue to seek training videos and emailed information to better understand the reporting system. For the last reporting cycle we had to reach out with emails and phone calls because the system wouldn’t allow reporting which had to be fixed on the federal reporting side before we could complete our reporting.

View Audit 410959

Finding 1229740 (2025-002)

Material Weakness 2025

Scottdale Early Learning, Inc.

GA

Allowable Costs / Cost Principles Significant Deficiency

Corrective Action: Management will implement the following: • The Board of Directors will formally adopt a written Cost Allocation Plan assigning every shared cost to a defined cost pool with a stated allocation base: fringe benefits allocated on direct salaries; occupancy (by site) on measured squa...

Corrective Action: Management will implement the following: • The Board of Directors will formally adopt a written Cost Allocation Plan assigning every shared cost to a defined cost pool with a stated allocation base: fringe benefits allocated on direct salaries; occupancy (by site) on measured square footage; food service on meals served; information technology on user and device counts; and administrative costs on modified total direct costs. • The square footage of the Warren Avenue and Midway facilities will be measured and documented as the basis for the occupancy allocation. • Class and location tracking will be enabled in the accounting system, and payroll department codes will be assigned to every earnings line so that salaries are charged directly to the benefiting program at each payroll rather than reallocated after the fact. • Employees whose time benefits more than one federal award will complete after-the-fact time and effort certifications, signed by the employee and supervisor and reconciled to payroll at least quarterly, in accordance with 2 CFR 200.430(i). • Allocations of pooled costs will be recorded monthly through dedicated allocation accounts that must net to zero, with the monthly allocation schedule retained as the contemporaneous supporting workpaper. • Unallowable costs, including interest, penalties, lobbying, entertainment, and bad debt, will be segregated in dedicated accounts excluded from all allocation bases. • Management will review the allocation results quarterly for reasonableness and consistency; the review will be documented and signed by the Executive Director. Responsible Officials: Dr. Leah Skinner, Executive Director, with day-to-day administration by the Finance Manager and the Organization's outside accountants. Anticipated Completion Date: Board adoption of the Cost Allocation Plan and facility measurements by October 31, 2026; class and payroll coding effective with the October 2026 accounting close; the first monthly allocation entries and retained schedules for November 2026; time and effort certifications beginning with the quarter ending December 31, 2026.

View Audit 410951

Finding 1229739 (2025-001)

Material Weakness 2025

Scottdale Early Learning, Inc.

GA

Reporting

Corrective Action: Management will implement the following: • A federal award register will be maintained and updated upon receipt of each award, recording the funding agency, pass-through entity and identifying numbers, Assistance Listing Number, award period, and award amount. • The chart of accou...

Corrective Action: Management will implement the following: • A federal award register will be maintained and updated upon receipt of each award, recording the funding agency, pass-through entity and identifying numbers, Assistance Listing Number, award period, and award amount. • The chart of accounts will be restructured so that federal award revenue is recorded in dedicated accounts, one per Assistance Listing Number, with class tracking by award. This allows total federal expenditures and the SEFA to be produced directly from the general ledger. • Federal expenditures will be reviewed against the Single Audit threshold quarterly; the review will be documented and signed by the Executive Director. • The SEFA will be prepared quarterly, reviewed by management, and completed for the fiscal year in advance of audit fieldwork. • Personnel responsible for federal grant accounting, together with the Organization's outside accountants, will complete training on Uniform Guidance administrative requirements, cost principles, and audit requirements. Responsible Officials: Dr. Leah Skinner, Executive Director, with day-to-day administration by the Finance Manager and the Organization's outside accountants. Anticipated Completion Date: The restructured chart of accounts and award register are scheduled for implementation with the October 2026 accounting close; the first documented quarterly threshold review and SEFA will be prepared for the quarter ending December 31, 2026; training will be completed by December 31, 2026.

View Audit 410951

Finding 1229733 (2025-001)

Material Weakness 2025

Municipal Employees Credit Union of Baltimore, Inc.

MD

Reporting

Corrective Action Plan September 3, 2026 Department of the Treasury – 21.033 CDFI COVID-19 Equitable Recovery Program Municipal Employees Credit Union of Baltimore, Inc. (MECU) respectfully submits the following corrective action plan for the year ended December 31, 2025. Name of auditee: MECU Name ...

Corrective Action Plan September 3, 2026 Department of the Treasury – 21.033 CDFI COVID-19 Equitable Recovery Program Municipal Employees Credit Union of Baltimore, Inc. (MECU) respectfully submits the following corrective action plan for the year ended December 31, 2025. Name of auditee: MECU Name of audit firm: Doeren Mayhew Assurance Period covered by the audit: January 01, 2025 through December 31, 2025 The finding from the December 31, 2025, Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the Schedule of Findings and Questioned Costs. A. Current Finding on the Schedule of Findings and Questioned Costs 1. Finding 2025-001 ERP funds used totaling $400,000 to fund the allowance for credit losses was not included in the Credit Union’s Performance Progress and Use of Award Reports submitted to the CDFI Fund. The underlying use of the funds was in compliance with the ERP grant; however, the related activity was omitted from the required reporting. 2. Action(s) Taken or Planned on the Finding The Credit Union agrees with the finding. Management will strengthen its procedures over federal grant reporting to ensure that all reportable uses of CDFI Equitable Recovery Program funds are completely and accurately included in required reports submitted to the CDFI Fund. 3. Implementation Date Estimated completion date is September 30, 2026. Corrective Action Plan prepared by: Name: Michael Solomon Position: Vice President of Finance Telephone number: (410) 223-4045

View Audit 410939

Finding 1229732 (2025-002)

Material Weakness 2025

Somerset Care, Inc.

PA

Procurement, Suspension & Debarment HUD Housing Programs Reporting § 200.512

A master schedule has been crated to identify all critical due dates for regulatory requirements. An internal log is maintained to identify all due dates on critical reporting timelines and regulatory requirements.

View Audit 410926

Finding 1229731 (2025-001)

Material Weakness 2025

Somerset Care, Inc.

PA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment HUD Housing Programs

We will review the findings with the community and review the internal controls together and go over the importance of following the internal controls. Meet with the community and review internal controls.

View Audit 410926

Finding 1229730 (2025-003)

Material Weakness 2025

Boys & Girls Club of the Northern Plains, Inc.

SD

Equipment & Real Property Management § 200.303 § 200.313

Finding 2025-003 Federal Agency name: Department of Housing and Urban Development Pass-Through Entity: Governor’s Office of Economic Development and Moody County Assistance Listing Number: 14.228 Program Name: Community Development Block Grant Finding Summary: The property records listing had no for...

Finding 2025-003 Federal Agency name: Department of Housing and Urban Development Pass-Through Entity: Governor’s Office of Economic Development and Moody County Assistance Listing Number: 14.228 Program Name: Community Development Block Grant Finding Summary: The property records listing had no formal review or approval in place. Additionally, there was no formally documented physical inventory of property that was purchased with federal award monies within the last two years. Corrective Action Plan: When the auditors asked for a physical inventory of property bought with federal funds, we gave them a complete list in June 2026, within five business days. That showed our property records were accurate and on hand. We are now adding a formal review and approval step for the property list, and we will keep it current with the information 2 CFR 200.313(d)(1) requires: a description, the identification number, the funding source and Federal Award Identification Number (FAIN), the title holder, the date and cost of purchase, the federal share, and the location, use, condition, and disposition of each item. We will take a physical inventory of federally funded property at least every two years and match it against the records. We have assigned a staff member to keep the property records current and to document the reviews and inventory counts. Responsible Individuals: Jody Hernandez, Chief Executive Officer; Tim Dietz, Chief Financial Officer Anticipated Completion Date: Inventory provided in June 2026. The review and approval process and the two-year inventory schedule will be in place by July 2026

View Audit 410923

Finding 1229728 (2025-003)

Material Weakness 2025

Housing Authority of the City of Newark

NJ

HUD Housing Programs

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Crystal Coleman, Contract Admin...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Crystal Coleman, Contract Administrator HCV Program, is responsible for implementing this corrective action by December 31, 2026.

View Audit 410921

Finding 1229727 (2025-002)

Material Weakness 2025

Housing Authority of the City of Newark

NJ

HUD Housing Programs Eligibility Special Tests & Provisions

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Crystal Coleman, Contract Admin...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Crystal Coleman, Contract Administrator HCV Program, is responsible for implementing this corrective action by December 31, 2026.

View Audit 410921

Finding 1229722 (2025-002)

Material Weakness 2025

Intertribal Agriculture Council

MS

Cash Management § 200.305

Effect: The federal awarding agency did not receive interest that could have been earned on the advances. There was no loss from uninsured funds or from lack of segregating funds into separate accounts. Recommendation: The auditor recommends that the Organization implement policies and procedures to...

Effect: The federal awarding agency did not receive interest that could have been earned on the advances. There was no loss from uninsured funds or from lack of segregating funds into separate accounts. Recommendation: The auditor recommends that the Organization implement policies and procedures to ensure that all advance payments are deposited into separate, insured, interest-bearing accounts as required. The grantee should also establish controls to track interest earned on these accounts and remit amounts due to the federal awarding agencies in a timely manner. Training should be provided to staff responsible for cash management to ensure ongoing compliance with federal requirements. 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit findings. 2. Action Planned in Response to Finding: The Organization has implemented procedures to deposit the advance funds into separate, insured, interest-bearing accounts as required. The Organization has also established controls to track interest earned on the accounts and credit the interest back to the grant. 3. Official Responsible for Ensuring CAP: Kari Jo Lawrence, Chief Executive Officer and Jernon Kelly, Chief Financial Officer are responsible for ensuring corrective action of this deficiency. 4. Planned Completion Date for CAP: December 31, 2026.

View Audit 410915

Finding 1229720 (2025-002)

Material Weakness 2025

Town of Smithfield

RI

Procurement, Suspension & Debarment Subrecipient Monitoring

ignificant Deficiency in Internal Control over Compliance Description of Finding The Town was not able to provide written documentation that suspension and debarment procedures were performed prior to awarding a contract to a vendor involving federal awards for one of three transactions tested. Stat...

ignificant Deficiency in Internal Control over Compliance Description of Finding The Town was not able to provide written documentation that suspension and debarment procedures were performed prior to awarding a contract to a vendor involving federal awards for one of three transactions tested. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action Management will update the Town’s internal control policies to ensure that written documentation of suspension and debarment procedures performed is retained before awarding contracts to vendors involving federal awards. Name of Contact Person Caitlyn Choiniere, Finance Director Projected Completion Date 7/1/2026

View Audit 410914

Finding 1229719 (2025-001)

Material Weakness 2025

Town of Smithfield

RI

Procurement, Suspension & Debarment Significant Deficiency § 200.318

Significant Deficiency in Internal Control over Compliance, Other Matters Description of Finding The Town does not have a written conflict of interest policy in place as required by Uniform Guidance §200.318 procurement standards. Statement of Concurrence or Nonconcurrence Management concurs with th...

Significant Deficiency in Internal Control over Compliance, Other Matters Description of Finding The Town does not have a written conflict of interest policy in place as required by Uniform Guidance §200.318 procurement standards. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action Management will establish written conflict of interest policies to ensure the Town is in compliance with procurement requirements of Uniform Guidance. Name of Contact Person Caitlyn Choiniere, Finance Director Projected Completion Date 7/1/2026

View Audit 410914

Corrective Action Plans

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