Corrective Action Plans

Finding 1217537 (2025-002)

Material Weakness 2025

Clare Housing

MN

Reporting Internal Control / Segregation of Duties Significant Deficiency

2025-002: Reporting Submissions Not Performed Timely Federal Department: Department of Housing and Urban Development Assistance Listing #: 14.251 Internal Controls Significant Deficiency & Noncompliance Category of Finding – Reporting Name of contact person: Leah Cameron, Director of Supportive Serv...

2025-002: Reporting Submissions Not Performed Timely Federal Department: Department of Housing and Urban Development Assistance Listing #: 14.251 Internal Controls Significant Deficiency & Noncompliance Category of Finding – Reporting Name of contact person: Leah Cameron, Director of Supportive Services Corrective Action: Clare Housing will complete the following corrective action steps: • Clare Housing will establish a centralized reporting calendar for all grants that includes all required reports, due dates, and responsible staff. • Clare Housing will clearly assign ownership for each report, including primary and backup staff. • Clare Housing will utilize automated reminders (e.g., calendar alerts or task management tools) at key intervals prior to due dates. • Clare Housing will track report status (in progress, under review, submitted) to ensure visibility. • The Director of Supportive Services will monitor overall reporting compliance and conduct periodic file reviews. Clare Housing will ensure reporting requirements are met by establishing calendar reminders for all reporting requirements. Calendar reminders will include relevant staff, including but not limited to, the Director of Finance and the Director of Supportive Services. The Director of Supportive Services and Director of Finance will ensure submission of any prepared reports in the DRGR (or other relevant reporting) system by the appropriate due date. Completion Date: Creation of the centralized reporting calendar and tracking system and periodic file reviews will be by August 1, 2026.

View Audit 403688

Finding 1217536 (2025-001)

Material Weakness 2025

Clare Housing

MN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

2025-001: Lack of Documentation of Suspension/Debarment Testing at Time of Procurement Federal Department: Department of Housing and Urban Development Assistance Listing #: 14.251 Internal Controls Significant Deficiency & Noncompliance Category of Finding – Procurement, Suspension, and Debarment Na...

2025-001: Lack of Documentation of Suspension/Debarment Testing at Time of Procurement Federal Department: Department of Housing and Urban Development Assistance Listing #: 14.251 Internal Controls Significant Deficiency & Noncompliance Category of Finding – Procurement, Suspension, and Debarment Name of contact person: Zach Petroski, Director of Finance Corrective Action: Clare Housing will complete the following corrective action steps, which are consistent with the organization’s financial policies: • Clare Housing will continue to conduct verifications to ensure the organization is not entering into transactions with parties that are temporarily suspended or permanently debarred from doing business with the federal government. Clare Housing will do so by validating the potential vendors’ status in the System for Award Management (www.SAM.gov) portal and document the verification with a screenshot of the validation before any payment to a vendor is completed. These verifications will be completed by appropriate procurement/finance personnel and supervised by the Director of Finance. • Clare Housing will establish a centralized electronic filing system that houses the documentation for suspension/debarment verification. • Clare Housing will track and report any findings to management, including corrective actions for any recurring deficiencies. Completion Date: January 1, 2026

View Audit 403688

Finding 1217534 (2025-001)

Material Weakness 2025

St. Thomas East End Medical Center Corporation

VI

Allowable Costs / Cost Principles

Non-compliance with Allowable Cost/Cost principle: a) Recommendation: We recommend that the Organization strengthen its internal controls over the coding, approval, and review of expenditures included in the Health Center Program to ensure compliance with Uniform Guidance allowable cost principles, ...

Non-compliance with Allowable Cost/Cost principle: a) Recommendation: We recommend that the Organization strengthen its internal controls over the coding, approval, and review of expenditures included in the Health Center Program to ensure compliance with Uniform Guidance allowable cost principles, including establishing procedures to systematically identify and exclude late fees, finance charges, and other penalty-type costs from federal awards, and providing training to finance and program staff on allowable versus unallowable costs. b) Planned corrective action: Agreed. Invoices are to be coded appropriately to ensure properassignment to grants. This exercise will include assigning late fees and other non-allowable expenses to general funds. c) Contact person responsible for corrective action: Steven Mayers d) Anticipated completion date: Implemented immediately, 6/10/2026 e) Status of implementation: Implemented.

View Audit 403684

Finding 1217533 (2025-001)

Material Weakness 2025

Helix Network of Educational Choices

LA

The audittee intends to hire a CFO to help strengthen its accounting practices and policies and timely filing of reports

View Audit 403679

Finding 1217531 (2025-001)

Material Weakness 2025

Eastern Lancaster County School Distrcit

PA

Questioned Costs Subrecipient Monitoring Cash Management § 200.303

Recommendation: We recommend that Eastern Lancaster County School District implement procedures to ensure that SNP Claim for Reimbursement Summary reports are independently reviewed and approved prior to submission to Program Electronic Application and Reimbursement System (PEARS). This review shoul...

Recommendation: We recommend that Eastern Lancaster County School District implement procedures to ensure that SNP Claim for Reimbursement Summary reports are independently reviewed and approved prior to submission to Program Electronic Application and Reimbursement System (PEARS). This review should be performed by an individual who is not involved in the preparation of the reports and evidence of the review should be documented. School District Response: (Corrective Action) Eastern Lancaster County School District will implement formal internal control procedures requiring review and documented approval of all SNP Claim for Reimbursement Summary reports prior to submission in PEARS. The following procedures will be implemented: 1. The Director of Food Services will prepare the monthly SNP Claim for Reimbursement Summary report and compile all supporting meal count documentation. 2. Prior to submission, the Administrative Assistant to the Director of Food Services or another designated individual independent of the preparation process will: o Review the claim for mathematical accuracy. o Verify meal counts against supporting documentation. o Confirm claims are submitted within required timelines. 3. Evidence of the review and approval will be documented through: o Signature or electronic approval on the reimbursement summary report. o Retention of supporting documentation in accordance with federal and state record retention requirements. 4. A written standard operating procedure (SOP) outlining these review and approval responsibilities will be developed and communicated to applicable personnel. 5. The Chief of Finance and Operation will periodically monitor compliance with the procedure to ensure controls remain effective. Anticipated Completion Date: The corrective action procedures will be fully implemented by June 1, 2026. Responsible Person for the Corrective Action: Keith D. Ramsey, Chief of Finance and Operations

View Audit 403676

Finding 1217527 (2025-001)

Material Weakness 2025

Apple Tree Dental

MN

Procurement, Suspension & Debarment § 200.212

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2025-001 Lack of Internal Controls Over Compliance – Suspension and Debarment U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Congressional Directives—Assistance Listing No. 93.493 Significant Deficiency: See Finding 2025-001 Condition: The Organization did not es...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2025-001 Lack of Internal Controls Over Compliance – Suspension and Debarment U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Congressional Directives—Assistance Listing No. 93.493 Significant Deficiency: See Finding 2025-001 Condition: The Organization did not establish or maintain documented internal controls or procedures to verify and document, prior to entering into covered transactions, that vendors were not suspended, debarred, or otherwise excluded from participation in federal programs. Recommendation: We recommend the Organization establish and implement documented internal control procedures to ensure compliance with federal suspension and debarment requirements. Such procedures should include: (1) performing and documenting verification through SAM.gov prior to entering into covered transactions, (2) obtaining written certifications from vendors, and/or (3) including applicable suspension and debarment provisions in contracts. Documentation supporting compliance should be retained within the procurement files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken: We will implement an internal control procedure to our procurement process. The new procedure is added to our financial policy. Such procedures include: (1) performing and documenting verification through SAM.gov prior to entering into covered transactions, (2) obtaining written certifications from vendors, and/or (3) including applicable suspension and debarment provisions in contracts. Documentation supporting compliance would be retained within the procurement files. Name of the contact person responsible for corrective action: Bin Zhu, Chief Financial Officer Planned completion date for corrective action plan: 5/23/2026 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Bin Zhu at 763-784-7993.

View Audit 403673

Finding 1217526 (2025-003)

Material Weakness 2025

Los Angeles Regional Food Bank

CA

Questioned Costs Eligibility Significant Deficiency

2025-003 Eligibility Finding Type: Significant deficiency in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per Title 7 CFR § 247.8, to apply for or to be recertified for CSFP benefits, the appli...

2025-003 Eligibility Finding Type: Significant deficiency in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per Title 7 CFR § 247.8, to apply for or to be recertified for CSFP benefits, the applicant or caretaker of the applicant must be informed of his or her rights and responsibilities, in accordance with § 247.12, the local agency must ensure that the applicant or caretaker signs the application form. Condition and context: As part of our eligibility testing, and in order to determine compliance with the requirements, we verified that the CSFP participants had completed and signed applications or recertifications prior to receiving food distributions. For four out of 32 non-statistical samples, the application was completed but did not have the participants' signature. Cause: The Food Bank did not have controls in place to ensure the participant signatures were received prior to providing food assistance to the individual. Effect: The Food Bank was not able to demonstrate compliance with Title 7 CFR § 247.8. Questioned Costs: None Repeat finding: No Recommendation: We recommend the Food Bank implement controls to ensure CSFP applications and recertifications are signed by the applicant prior to the individual receiving food. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan. Management Response and Planned Corrective Action: Criteria: Per Title 7 CFR § 247.8, to apply for or to be recertified for Commodity Supplemental Food Program (“CSFP”) benefits, the applicant or caretaker of the applicant must be informed of his or her rights and responsibilities, in accordance with § 247.12, the local agency must ensure that the applicant or caretaker signs the application form. The Los Angeles Regional Food Bank (“Food Bank”) has submitted a request to “Oasis Insights”, the Food Bank’s software vendor utilized for CSFP, to reinstate mandatory field validation, or a “hard stop”, on CSFP applications to prevent case progression or assistance issuance when required signatures have not been captured. The Food Bank will verify that the mandatory field validation feature has been reinstated. Additionally, the Food Bank’s CSFP Program Manager will ensure that all Food Bank employees responsible for overseeing CSFP will be provided with retraining in the area of CSFP eligibility requirements. The Director of Compliance and Administration will verify that CSFP applications through Oasis are unable to progress forward without a required signature and that the aforementioned CSFP eligibility training has been completed. The Food Bank will complete these corrective actions on or before June 30, 2026. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Hilda Ayala – Sr. Director of Programs and Policy 323.353.0114 Steven Meisberger – Chief Financial Officer 323.318.0319

View Audit 403667

Finding 1217522 (2025-002)

Material Weakness 2025

Los Angeles Regional Food Bank

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

2025-002 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered trans...

2025-002 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions includes all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the suspension or debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For all four non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the suspension or debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None Repeat finding: No Recommendation: We recommend that the Food Bank implement controls to ensure covered transactions with agencies at a lower tier are not suspended or debarred. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan. Management Response and Planned Corrective Action: The Los Angeles Regional Food Bank (“Food Bank”) is a non-federal entity that enters into transactions with its agency partners covered under Title 2 CFR § 180.300. This section requires the Food Bank to verify that its agency partners are not suspended or debarred or otherwise excluded from participating in transactions covered by this section. The Food Bank will modify its Agency Agreement template to include language requiring the Agency Partner to self-certify that they are neither suspended, nor debarred, nor otherwise excluded from participating in Federal Programs covered under Title 2 CFR § 180.300. The modified Agency Agreement will also require the Agency Partner to notify the Food Bank should they be placed on the federal suspension and debarment list. This modified Agency Agreement will be placed into service on or before June 1, 2026. All new Agency Partners onboarding after June 1, 2026, will use this new Agency Agreement. For all existing Agency Partners of record as of June 1, 2026, the Food Bank will begin a process of replacing their existing Agency Agreements with the new Agency Agreement described above. This process will be completed on or before December 31, 2026. For all existing Agency Partners of record as of June 1, 2026, the Agency Relations Department will continue performing the federal suspension and debarment check on the Agency Partners, specifically those onboarded to receive commodities under federal programs, on a quarterly basis. This action will be completed on or before December 31, 2026. The Director of Compliance and Administration will oversee the modification of the Agency Agreement. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Steven Meisberger – Chief Financial Officer 323.318.0319

View Audit 403667

Finding 1217518 (2025-001)

Material Weakness 2025

Los Angeles Regional Food Bank

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

2025-001 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187). Criteria: Per Title 2 CFR § 180.300...

2025-001 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187). Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions includes all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the suspension or debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For all four non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the suspension or debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None Repeat finding: Yes, 2024-001 Recommendation: We recommend that the Food Bank implement controls to ensure covered transactions with agencies at a lower tier are not suspended or debarred. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan. Management Response and Planned Corrective Action: The Los Angeles Regional Food Bank (“Food Bank”) is a non-federal entity that enters into transactions with its agency partners covered under Title 2 CFR § 180.300. This section requires the Food Bank to verify that its agency partners are not suspended or debarred or otherwise excluded from participating in transactions covered by this section. The Food Bank will modify its Agency Agreement template to include language requiring the Agency Partner to self-certify that they are neither suspended, nor debarred, nor otherwise excluded from participating in Federal Programs covered under Title 2 CFR § 180.300. The modified Agency Agreement will also require the Agency Partner to notify the Food Bank should they be placed on the federal suspension and debarment list. This modified Agency Agreement will be placed into service on or before June 1, 2026. All new Agency Partners onboarding after June 1, 2026, will use this new Agency Agreement. For all existing Agency Partners of record as of June 1, 2026, the Food Bank will begin a process of replacing their existing Agency Agreements with the new Agency Agreement described above. This process will be completed on or before December 31, 2026. For all existing Agency Partners of record as of June 1, 2026, the Agency Relations Department will continue performing the federal suspension and debarment check on the Agency Partners, specifically those onboarded to receive commodities under federal programs, on a quarterly basis. This action will be completed on or before December 31, 2026. The Director of Compliance and Administration will oversee the modification of the Agency Agreement. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Steven Meisberger – Chief Financial Officer 323.318.0319

View Audit 403667

Finding 1217516 (2025-001)

Material Weakness 2025

Hannibal School District No. 60

MO

School Nutrition Programs

Corrective Action Plan 1. Establish Written Procedures o The District will develop and adopt written procedures outlining the process for preparing, reviewing, and approving monthly Claims for Reimbursement for all food service programs (Breakfast, Lunch, and Summer). o Procedures will specify respo...

Corrective Action Plan 1. Establish Written Procedures o The District will develop and adopt written procedures outlining the process for preparing, reviewing, and approving monthly Claims for Reimbursement for all food service programs (Breakfast, Lunch, and Summer). o Procedures will specify responsible staff, required documentation, timelines, and review steps prior to submission. 2. Implement Dual Review Process o The Food Service Director ( or designee) will prepare the monthly meal count report using data from the Infinite Campus system. o The assistant to the food service coordinator will perform a secondary review before submission to DESE. o The review will confirm: • Meal counts match Infinite Campus reports. • Correct classification of free, reduced, and paid meals. • Accuracy of totals by meal type (breakfas1/lunch). o Both preparer and reviewer will sign and date the Monthly Meal Count Verification Form as documentation ofreview. 3. Post-Submission Verification o After clairo submission, the reviewer will retain a copy of the DESE Claim for Reimbursement and supporting Infinite Campus reports in a centralized digital folder. o Random quarterly spot checks will be performed to confirm continued accuracy and compliance. 4. Training o The Food Service Director and business office staff will receive annual training on meal count reporting procedures and DESE claim submission requirements. o Training records will be maintained. 5. Timeline for Implementation o Written procedures finalized and approved by December 15, 2025. o Dual review process implemented beginning with the December 2025 claim. o Staff training completed by January 31, 2026. 6. Responsible Parties o Food Service Director - preparation and initial verification. o Chief Operations Officer - review and approval. o Superintendent - oversight and policy adoption. We are committed to ensuring the accuracy and integrity of our meal count reporting and eligibility determinations. The District will implement these corrective actions in a timely manner to address the identified findings and ensure compliance with applicable federal regulations.

View Audit 403664

Finding 1217504 (2025-005)

Material Weakness 2025

Metlakatla Indian Community

AK

Special Tests & Provisions Questioned Costs Significant Deficiency

Finding 2025-005 Lack of Internal Control over Special Tests and Provisions- Character Investigations Name of Contact Person: Alexis Russell, Human Resource Director Corrective Action: Background check verification will be added into the employee onboarding process for all Annette Island Service Uni...

Finding 2025-005 Lack of Internal Control over Special Tests and Provisions- Character Investigations Name of Contact Person: Alexis Russell, Human Resource Director Corrective Action: Background check verification will be added into the employee onboarding process for all Annette Island Service Unit employees to ensure required character investigations are completed and documented for all positions subject to Indian Child Protection and Family Violence Prevention Act requirements. In addition, Human Resources will conduct periodic internal reviews of personnel files to indentify and address any missing background check documentation for current employees Proposed Completion Date: Implemented in FY2026, ongoing monitoring in place.

View Audit 403662

Finding 1217503 (2025-004)

Material Weakness 2025

Metlakatla Indian Community

AK

Reporting

Finding 2025-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Kyonia Hudson, Finance Director Corrective Action: The Finance Department has implemented stronger internal controls over reporting. Reporting responsibilities and submission timelines have been cle...

Finding 2025-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Kyonia Hudson, Finance Director Corrective Action: The Finance Department has implemented stronger internal controls over reporting. Reporting responsibilities and submission timelines have been clearly assigned to the Grants Accountant. In addition, a review process has been established to ensure reports agree with the general ledger prior to submission. MIC is currently in compliance with reporting requirements for Head Start and will continue ongoing monitoring to ensure continued compliance with federal reporting deadline and accuracy requirements. Proposed Completion Date: Implemented in FY2025, ongoing/monitoring and compliance procedures in place.

View Audit 403662

Finding 1217502 (2025-003)

Material Weakness 2025

Metlakatla Indian Community

AK

Questioned Costs Material Weakness Reporting

Finding 2025-003 Noncompliance with Reporting Requirements Name of Contact Person: Kyonia Hudson, Finance Director Corrective Action: Responsibility for financial reporting and drawdown requests has been transitioned to the Grants Accountant and aligned with the reporting and reconciliation procedur...

Finding 2025-003 Noncompliance with Reporting Requirements Name of Contact Person: Kyonia Hudson, Finance Director Corrective Action: Responsibility for financial reporting and drawdown requests has been transitioned to the Grants Accountant and aligned with the reporting and reconciliation procedures used for MIC’s federal awards. Finance will continue monitoring grant reporting to ensure financial reports are reviewed, reconcile to the general ledger, and submitted timely to the granting agency. Proposed Completion Date: Implemented in FY2026, ongoing monitoring in place.

View Audit 403662

Finding 1217501 (2025-002)

Material Weakness 2025

Winrock International Institute for Agricultural Development

AR

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2025-002: Late Submission of Reporting Package and Data Collection Form – Compliance Finding Criteria: Uniform Guidance requires submission of the reporting package and data collection form to the Federal Audit Clearinghouse within required dea...

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2025-002: Late Submission of Reporting Package and Data Collection Form – Compliance Finding Criteria: Uniform Guidance requires submission of the reporting package and data collection form to the Federal Audit Clearinghouse within required deadlines. Condition and Context: The reporting package and data collection form for the year ended December 31, 2024 was not submitted by the September 30, 2025 deadline. Recommendation: Ensure compliance with all federal filing requirements. Views of Responsible Officials: The delay resulted from federal contract terminations, staffing reductions, lack of response from agencies regarding extensions, and audit delays. Corrective Action Plan: Issue was resolved in 2026 by completing the audit and submission timely. Responsible Person: Can Varol, Chief Financial and Operations Officer Contact: For questions, contact Can Varol at 703-302-6624. Sincerely, Can Varol Chief Financial and Operations Officer Winrock International

View Audit 403650

Finding 1217452 (2025-002)

Material Weakness 2025

Saunders County

NE

Reporting Internal Control / Segregation of Duties

The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost consi...

The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost considerations, adding personnel to address these deficiencies would not be practical.

View Audit 403648

Finding 1217451 (2025-001)

Material Weakness 2025

Saunders County

NE

Internal Control / Segregation of Duties

The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost consi...

The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost considerations, adding personnel to address these deficiencies would not be practical.

View Audit 403648

Finding 1217428 (2025-001)

Material Weakness 2025

Well Care Community Health, Inc.

IN

Internal Control / Segregation of Duties Questioned Costs

Management concurs with the recommendation and will review the policies and procedures surrounding sliding fee write-offs. Management plans on providing additional training to staff and performing periodic reviews of sliding fee write-offs to ensure compliance with the policies and procedures.

View Audit 403641

Finding 1217424 (2025-002)

Material Weakness 2025

Calloway Street One, Inc.

MD

HUD Housing Programs Questioned Costs Cash Management

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that the residual receipts account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through v...

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that the residual receipts account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits. S3800-160 Contact Person First Name Kit S3800-180 Contact person Last Name Vallhonrat

View Audit 403631

Finding 1217423 (2025-001)

Material Weakness 2025

Calloway Street One, Inc.

MD

Questioned Costs HUD Housing Programs

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that the replacment reserve account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through ...

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that the replacment reserve account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits. S3800-160 Contact Person First Name Kit S3800-180 Contact person Last Name Vallhonrat

View Audit 403631

Finding 1217422 (2025-002)

Material Weakness 2025

Hickory Lane One, INC

MD

HUD Housing Programs Questioned Costs Cash Management

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2025-2, 2024-2: The Corporation concurs that the residual receipt account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corpora...

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2025-2, 2024-2: The Corporation concurs that the residual receipt account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits. S3800-160 Contact Person First Name Kit S3800-180 Contact person Last Name Vallhonrat

View Audit 403630

Finding 1217421 (2025-001)

Material Weakness 2025

Hickory Lane One, INC

MD

Questioned Costs HUD Housing Programs

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2025-1, 2024-1: The Corporation concurs that the replacment reserve account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corpo...

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2025-1, 2024-1: The Corporation concurs that the replacment reserve account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits. S3800-160 Contact Person First Name Kit S3800-180 Contact person Last Name Vallhonrat

View Audit 403630

Finding 1217418 (2025-003)

Material Weakness 2025

North Fork Area Transit

NE

Equipment & Real Property Management § 200.313

Views of Responsible Officials and Planned Corrective Actions: The Organization will update its property records to include all required information. Additionally, the Organization plans to document its performance of a physical inventory count and related reconciliation on an annual basis.

View Audit 403622

Finding 1217404 (2025-004)

Material Weakness 2025

Keams Canyon Elementary School

AZ

The School has hired a consultant for training.

View Audit 403596

Finding 1217403 (2025-003)

Material Weakness 2025

Keams Canyon Elementary School

AZ

Procurement, Suspension & Debarment § 200.313