Corrective Action Plans

Finding 1217240 (2025-005)

Material Weakness 2025

Community Health Improvement Center, Inc. D/b/a Crossing Healthcare

IL

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.329

Finding summary – The Organization’s annual UDS report was selected for testing. Of the ten inputs tested, four exceptions were noted as the Organization was unable to provide supporting documentation that agreed to the line items tested on the report. Corrective Action Planned - Management has enga...

Finding summary – The Organization’s annual UDS report was selected for testing. Of the ten inputs tested, four exceptions were noted as the Organization was unable to provide supporting documentation that agreed to the line items tested on the report. Corrective Action Planned - Management has engaged with an independent 3rd party accounting firm to review current processes, assist with strengthening internal controls and month-end/year-end closing procedures, and provide assistance in completing the Organization’s annual UDS report. Anticipated Completion Date – Completed 1/1/2026 Responsible Contact Person – Margret Guy, Director of Revenue; Julie Brilley, CEO Management Response - Management concurs with the auditor's finding. The Organization acknowledges that a mistake was made on Table 9E-Other Revenue, where grant income, from the Early Childhood Development (ECD) grant, was listed in the incorrect location. The ECD grant should have been listed under Federal Grants: UHI Grant Revenue. Additionally, the Organization’s UDS preparer, completed a transposition error when entering a salary amount in Table 8A.

View Audit 403385

Finding 1217239 (2025-004)

Material Weakness 2025

Community Health Improvement Center, Inc. D/b/a Crossing Healthcare

IL

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding summary – Patients received sliding fee discounts that were inconsistent with the stated sliding fee discount categories under the Organization’s policy. Corrective Action Planned – 1. Crossing has implemented a billing workflow to automatically apply sliding fee scale discounts to all eligi...

Finding summary – Patients received sliding fee discounts that were inconsistent with the stated sliding fee discount categories under the Organization’s policy. Corrective Action Planned – 1. Crossing has implemented a billing workflow to automatically apply sliding fee scale discounts to all eligible self-pay accounts during the billing process, eliminating manual charge adjustments and improving consistency with established guidelines. 2. All billing staff have received retraining on the correct manual posting procedures for sliding fee scale adjustments after insurance payment, ensuring compliance with patient income verification and applicable percentage guidelines. 3. We will continue ongoing monitoring and review of accounts receiving sliding fee scale adjustments to ensure accurate and compliant application of the approved discount and percentages. Anticipated Completion Date – Completed 4/1/2026 Responsible Contact Person – Margret Guy, Director of Revenue; Julie Brilley, CEO Management Response - Management concurs with the auditor's finding. The Organization acknowledges that patients received sliding fee discounts that were inconsistent with the stated sliding fee discount categories under the Organization’s policy. The corrective action plan has been successfully implemented and will be monitored regularly to ensure compliance.

View Audit 403385

Finding 1217238 (2025-003)

Material Weakness 2025

Community Health Improvement Center, Inc. D/b/a Crossing Healthcare

IL

Cash Management § 200.305

Finding summary – The Organization’s internal controls over the cash drawdown process were not operating effectively to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes to the Organization. Correctiv...

Finding summary – The Organization’s internal controls over the cash drawdown process were not operating effectively to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes to the Organization. Corrective Action Planned – Designated Crossing Healthcare staff will submit cash draw down requests no more than 5 business days prior to the anticipated pay date for the pay period claimed. Anticipated Completion Date – Completed 5/7/2026 Responsible Contact Person – Julie Brilley, CEO Management Response - Management concurs with the auditor's finding. The Organization acknowledges that the cash drawdown process was not operating effectively to minimize the time lapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes to the Organization. Management has developed a corrective action plan, including a dedicated schedule listing Organization pay periods, pay dates, appropriate fund draw dates, and funding draw amounts.

View Audit 403385

Finding 1217234 (2025-008)

Material Weakness 2025

MIDLOTHIAN VILLAGE OF

IL

Procurement, Suspension & Debarment § 200.318

2025-008: Procurement Policy Condition: We noted that the Village does not have a documented procurement policy in place as required by 2 CFR 200.318. No instances of noncompliance were identified in the procurement transactions tested. Corrective Action Planned: A purchasing and procurement policy ...

2025-008: Procurement Policy Condition: We noted that the Village does not have a documented procurement policy in place as required by 2 CFR 200.318. No instances of noncompliance were identified in the procurement transactions tested. Corrective Action Planned: A purchasing and procurement policy was created and discussed at the May 2026 finance committee meeting and approved by the board in May 2026. Name of the Contact Person Responsible for Corrective Action: finance department Anticipated Completion Date: May 2026

View Audit 403376

Finding 1217233 (2025-004)

Material Weakness 2025

CITY OF DAYTON

MN

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Community Project Funding (CFP) Program – Assistance Listing No. 14.251 Recommendation: We recommend the City ensure environmental review requirements are completed and documented prior to incurring any project-related expenditures for the Community Project Funding program. The City should continue ...

Community Project Funding (CFP) Program – Assistance Listing No. 14.251 Recommendation: We recommend the City ensure environmental review requirements are completed and documented prior to incurring any project-related expenditures for the Community Project Funding program. The City should continue to maintain procedures designed to prevent project activities from beginning before environmental review requirements are satisfied. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: City management noted that procedures have been implemented for this grant, including a memorandum of understanding that is annually reaffirmed by the City Council, to ensure environmental review requirements are completed prior to incurring project expenditures and to prevent similar occurrences in the future.. Name of the contact person responsible for corrective action: Zach Doug Planned completion date for corrective action plan: December 31, 2026

View Audit 403370

Finding 1217232 (2025-003)

Material Weakness 2025

CITY OF DAYTON

MN

Internal Control / Segregation of Duties Questioned Costs Material Weakness § 200.303

Community Project Funding (CFP) Program – Assistance Listing No. 14.251 Recommendation: We recommend the City implement procedures to ensure appropriate internal controls over compliance related to reporting, including documentation of review and approval of all required reports by someone other tha...

Community Project Funding (CFP) Program – Assistance Listing No. 14.251 Recommendation: We recommend the City implement procedures to ensure appropriate internal controls over compliance related to reporting, including documentation of review and approval of all required reports by someone other than the preparer prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: City management acknowledges that limited staffing and experience constrain segregation of duties; however, the City will evaluate and implement procedures to improve documentation of review and approval of required reports for the Community Project Funding program. Name of the contact person responsible for corrective action: Zach Doug Planned completion date for corrective action plan: December 31, 2026

View Audit 403370

Finding 1217231 (2025-002)

Material Weakness 2025

CITY OF DAYTON

MN

Procurement, Suspension & Debarment § 200.214

Community Project Funding (CFP) Program – Assistance Listing No. 14.251 Recommendation: We recommend the City formalize suspension and debarment compliance procedures in a written policy and ensure verification is performed and documented for all covered transactions prior to entering into contracts...

Community Project Funding (CFP) Program – Assistance Listing No. 14.251 Recommendation: We recommend the City formalize suspension and debarment compliance procedures in a written policy and ensure verification is performed and documented for all covered transactions prior to entering into contracts funded by Community Project Funding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will develop and adopt a written policy addressing suspension and debarment requirements applicable to federal programs, including Community Project Funding. The policy will define required verification procedures and documentation standards. City staff will perform and retain evidence of suspension and debarment verification for all covered transactions prior to entering into federally funded contracts. Name of the contact person responsible for corrective action: Zach Doud Planned completion date for corrective action plan: December 31, 2026

View Audit 403370

Finding 1217230 (2025-002)

Material Weakness 2025

Ocala Housing Authority

FL

HUD Housing Programs Internal Control / Segregation of Duties

2025-002 Housing Choice Voucher Tenant Files: Eligibility Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (ALN #14.871) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters This is a repeat finding of 2024-003 from September 30, 2024 (Original...

2025-002 Housing Choice Voucher Tenant Files: Eligibility Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (ALN #14.871) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters This is a repeat finding of 2024-003 from September 30, 2024 (Originally reported as Material non-compliance and Material Weakness in Internal Control over Compliance under finding 2019-001 from September 30, 2019) Statement of Condition: Out of a total tenant population of approximately 1,086 leased vouchers, 25 files were selected for testing, and the following errors were discovered. • 1 tenant file where the tenant's utility allowance was miscalculated and reported incorrectly on the 50058 form. Correcting this error would decrease the HAP rent by $26. • 1 tenant file where the tenant's utility allowance was miscalculated and reported incorrectly on the 50058 form. Correcting this error would decrease the HAP rent by $23. • 1 tenant file where the tenant's income was miscalculated and reported incorrectly on the 50058 form. Correcting this error would decrease the HAP rent by $266. • 1 tenant file where the tenant's income was miscalculated and reported incorrectly on the 50058 form. Correcting this error would decrease the HAP rent by $40. • 1 tenant file where the tenant's income was miscalculated and reported incorrectly on the 50058 form. Correcting this error would decrease the HAP rent by $318. • 1 tenant file where the tenant’s utility allowance and income was miscalculated and reported incorrectly on the 50058 form. Correcting this error would decrease the HAP rent by $121. • 1 tenant file where the tenant’s income was miscalculated but did not impact the HAP rent. • 1 tenant file where the tenant’s wage income was coded incorrectly as federal income on the 50058 form. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority has corrected all deficiencies identified in the files reviewed during the audit. To further strengthen compliance and reduce the likelihood of future errors, several corrective actions have been implemented. The Authority has enhanced its quality control procedures by implementing a systematic file review process. At a minimum, every fifth file processed receives a quality control review to verify the accuracy of third-party verifications, income determinations, utility allowance, and subsidy calculations. In addition, management conducts monthly reviews of at least ten percent (10%) of each Housing Counselor's annual recertifications, with the percentage increased as warranted based on performance trends or identified deficiencies. The HCV Program Manager also reviews a minimum of one out of every five intake files, while all new admissions and move-in files are reviewed by the Compliance Director prior to approval. The Compliance Director additionally conducts monthly compliance reviews of a ten percent (10%) sample of processed files. To improve consistency and reduce calculation errors, the Authority developed and implemented a Family Worksheet and an HCV Computation Worksheet. These tools assist staff in verifying household composition, income calculations, and subsidy determinations prior to the completion of annual reexaminations and interim recertifications. The Authority has also revised its filing system to facilitate more comprehensive reviews of participant documentation during admissions, annual recertifications, and interim adjustments. To ensure compliance with citizenship and eligibility requirements, the Authority created an “Other Adult” packet that includes Form HUD-214 declarations and other required documentation for all adult household members. In addition, HCV Counselor caseloads have been redistributed equitably to improve efficiency, workload management, and accuracy. Caseloads are assigned alphabetically and by multifamily developments, allowing management to more effectively monitor performance, identify training needs, and provide targeted oversight where necessary. Specialty voucher programs, including Emergency Housing Vouchers (EHV), Veterans Affairs Supportive Housing (VASH), Family Unification Program (FUP), and Homeownership vouchers, have been assigned to a dedicated Counselor with specialized training, experience, and responsibility for those programs. Management of all Family Self-Sufficiency (FSS) participants has been assigned exclusively to the FSS Coordinator. To strengthen the admissions process, the Authority established an Intake Housing Counselor/Portability Specialist position responsible for determining applicant eligibility, managing the waiting list, and processing portability clients. While the Authority has experienced significant turnover in this position, including three staff changes within the past two years, management recognizes the challenges associated with onboarding and training new staff and has taken steps to improve oversight and support during transition periods. The Authority has also experienced significant turnover within the HCV Department over the past twenty-four months. All current HCV Counselors, with the exception of the newest Intake Counselor, have less than six months of tenure and were not members of the HCV team during the FY 2025 audit period. To ensure staff are fully equipped to administer the program in accordance with HUD requirements, all HCV Counselors will participate in formal external training through Nan McKay & Associates within the next six months, supplemented by ongoing internal training, mentoring, and supervisory review. The Authority believes these corrective actions significantly strengthen internal controls and program oversight and demonstrates its commitment to continuous improvement, regulatory compliance, and the accurate administration of the Housing Choice Voucher Program.

View Audit 403369

Finding 1217223 (2025-003)

Material Weakness 2025

School Board City of Richmond

VA

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: Responsible officials acknowledge the finding and agree that documentation supporting student removals from the adjusted cohort was not maintained timely in all instances. Management stated that it will implement enhanced procedures and s...

Views of Responsible Officials and Planned Corrective Action: Responsible officials acknowledge the finding and agree that documentation supporting student removals from the adjusted cohort was not maintained timely in all instances. Management stated that it will implement enhanced procedures and supervisory review processes to ensure required documentation is obtained and retained timely for all applicable students going forward.

View Audit 403361

Finding 1217222 (2025-002)

Material Weakness 2025

Heart of Kansas Family Health Care, Inc.

KS

Reporting § 200.512

Heart of Kansas is going to implement a timeline for future audits. The year end is Febuary. HOK will wrap up year-end postings and adjustments with a goal to be completed by May 30th. HOK will then have Forvis Mazars Group (consultants) review end of year postings and adjustments for accuracy. The ...

Heart of Kansas is going to implement a timeline for future audits. The year end is Febuary. HOK will wrap up year-end postings and adjustments with a goal to be completed by May 30th. HOK will then have Forvis Mazars Group (consultants) review end of year postings and adjustments for accuracy. The review process will have a completion date of June 15th. HOK will then target July/August as a month for Pinon Global to complete the audit.

View Audit 403360

Finding 1217220 (2025-001)

Material Weakness 2025

Jumpstart for Young Children, Inc.

MA

Cash Management Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN June 1, 2026 AmeriCorps Jumpstart For Young Children, Inc. respectfully submits the following corrective action plan for the year ended August 31, 2025. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street, Westborough, MA 01581 Audit peri...

CORRECTIVE ACTION PLAN June 1, 2026 AmeriCorps Jumpstart For Young Children, Inc. respectfully submits the following corrective action plan for the year ended August 31, 2025. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street, Westborough, MA 01581 Audit period: September 1, 2024 – August 31, 2025 The findings from the August 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD FINDING Material Weakness 2025-001 Assistance Listing Number 94.006 AmeriCorps State and National Program – Cash Management Recommendation: We recommend that Jumpstart enhance its oversight and cash management procedures to ensure that drawdowns under cost-reimbursement awards are supported by incurred allowable costs and limited to immediate cash needs. Action Taken: Jumpstart for Young Children acknowledges this finding and concurs with the recommendation. Jumpstart will strengthen its oversight and cash management procedures for cost-reimbursable Federal awards; specifically, Jumpstart will implement a formal review and approval process requiring that drawdown requests be supported by documentation of incurred, allowable expenditures and limited to immediate cash needs prior to submission. This process will be incorporated into Jumpstart’s internal controls documentation and communicated to relevant finance staff. Implementation will be completed by August 31, 2026. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Jess Bryson, Head of Strategic Finance & Partnerships and Controller at jess.bryson@jstart.org. Sincerely yours, Crystal Rountree CEO

View Audit 403358

Finding 1217216 (2025-003)

Material Weakness 2025

City of McDonough

GA

Procurement, Suspension & Debarment HUD Housing Programs Reporting

Management agrees with the finding. Management has reviewed the situation with employees i.e. IT and Department Supervisors, who are responsible for contracts and other agreements that may include leases and subscriptions. The need for the accounting department to be provided with such agreements ha...

Management agrees with the finding. Management has reviewed the situation with employees i.e. IT and Department Supervisors, who are responsible for contracts and other agreements that may include leases and subscriptions. The need for the accounting department to be provided with such agreements has been emphasized to these employees. Management has also obtained the services of an outside contractor to provide the City with the calculations of assets and liabilities that may need to be recorded by the City under such contracts and agreements.

View Audit 403349

Finding 1217214 (2025-002)

Material Weakness 2025

City of McDonough

GA

Procurement, Suspension & Debarment Reporting

Management agrees with the finding. Management has implemented the necessary training and supervision for staff tasked with the accounts payable function. Staff will review the invoices paid after the fiscal year end and reflect them in the accounts payable balance and expenditures of the proper per...

Management agrees with the finding. Management has implemented the necessary training and supervision for staff tasked with the accounts payable function. Staff will review the invoices paid after the fiscal year end and reflect them in the accounts payable balance and expenditures of the proper period.

View Audit 403349

Finding 1217212 (2025-002)

Material Weakness 2025

South Seven Senior Village

WA

Eligibility Significant Deficiency Questioned Costs

Management Response: Management concurs with the findings. OlyCAP recognizes the importance of maintaining complete and accurate tenant eligibility documentation to demonstrate compliance with HUD program requirements. The missing background verification documentation identified during the audit app...

Management Response: Management concurs with the findings. OlyCAP recognizes the importance of maintaining complete and accurate tenant eligibility documentation to demonstrate compliance with HUD program requirements. The missing background verification documentation identified during the audit appears to be the result of incomplete lease up processes at project inception in 2005. While management believes eligibility determinations were appropriately made, supporting documentation was not obtained in the early period of the project. Corrective Action Plan: 1. OlyCAP has implemented a standardized tenant file checklist identifying all required eligibility and compliance documentation, including background verification records, income documentation, lease agreements, and other required tenant file components. 2. Housing program staff has been trained on file documentation requirements, records retention standards, and file review procedures. 3. Management conducted a comprehensive review in 2024 of all current tenant files to identify missing documentation. 4. Supervisory file reviews are conducted on all tenant files at lease up using the standardized checklist to verify that required documentation is complete and maintained in accordance with program requirements. These corrective actions are intended to strengthen internal controls over tenant eligibility documentation and ensure ongoing compliance with HUD requirements. Anticipated Completion Date: July 1, 2026 Responsible officials: .Executive Director .Housing Director .Housing Program Managers .Compliance and Quality Assurance Staff

View Audit 403348

Finding 1217210 (2025-001)

Material Weakness 2025

South Seven Senior Village

WA

HUD Housing Programs

Management Response: Management concurs with the finding. The withdrawal of $14,853 from the Replacement Reserve account was made to address an emergent roof repair that required immediate action to protect the property and its residents. At the time, management did not obtain HUD approval prior to ...

Management Response: Management concurs with the finding. The withdrawal of $14,853 from the Replacement Reserve account was made to address an emergent roof repair that required immediate action to protect the property and its residents. At the time, management did not obtain HUD approval prior to the expenditure as required. Upon identification of the issue, management promptly consulted with HUD regarding the withdrawal and has worked with HUD to resolve the matter. HUD has accepted the explanation and the issue has been addressed. Management also identified that the required October 2025 Replacement Reserve deposit of $575 was inadvertently omitted. Upon discovery of the missed transfer, the deposit was made on March 27, 2026, restoring the reserve account to the required balance. To prevent future occurrences, management has implemented the following corrective actions: 1. A compliance checklist has been established for all HUD-regulated reserve accounts to ensure required approvals are obtained prior to any withdrawal. 2. Monthly reserve deposits have been incorporated into the organization's recurring accounting procedures and monitored through a monthly compliance review process. 3. Finance staff responsible for HUD properties have been provided additional training regarding reserve account requirements, including HUD approval requirements for withdrawals and required monthly reserve deposits. 4. Reserve account activity will be reviewed periodically by management to verify compliance with HUD regulations and applicable property agreements. Management believes these corrective actions adequately address the finding and strengthen internal controls over compliance with HUD reserve account requirements. Anticipated Completion Date: Completed with ongoing maintenance Responsible Officials: Holly Morgan, Executive Director

View Audit 403348

Finding 1217198 (2025-002)

Material Weakness 2025

Milton-Union Exempted Village School District

OH

School Nutrition Programs Eligibility

The staff member responsible for completing the verification process—Accounts Payable—will attend the required training/webinar to ensure full compliance with USDA regulations. Accounts Payable will complete training specifically covering the proper procedures and requirements for the verification p...

The staff member responsible for completing the verification process—Accounts Payable—will attend the required training/webinar to ensure full compliance with USDA regulations. Accounts Payable will complete training specifically covering the proper procedures and requirements for the verification process, as outlined by the State Agency and USDA guidelines. Documentation on the completed training will be retained on file and made available upon request. In addition to training, both Accounts Payable and Operations Manager are signed up to receive the Ohio Ed Updates SNP Items of Interest. This corrective action is being taken promptly to address the findings and to prevent future occurrences. The district is committed to ensuring all staff involved in child nutrition programs are appropriately trained and fully understand their responsibilities.

View Audit 403326

Finding 1217196 (2025-010)

Material Weakness 2025

Town of New Market

IA

The Council now approves all financial reports that are sent to USDA-RD. The Clerk will sign all reports before submitting.

View Audit 403320

Finding 1217195 (2025-001)

Material Weakness 2025

Dowagiac Housing Commission

MI

HUD Housing Programs Questioned Costs Eligibility

Housing Choice Vouchers – CFDA 14.871 Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately ident...

Housing Choice Vouchers – CFDA 14.871 Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. Additionally, the Commission should implement a thorough second party review of annual certifications to verify accuracy. Action Taken: Management will implement stronger controls over tenant files including a more thorough second party review. Anticipated Completion Date of Action: August 31, 2025

View Audit 403316

Finding 1217194 (2025-001)

Material Weakness 2025

Jackson Local School District

OH

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking

The District will pull a sample of 5% of applicants entered into the Payschools system as of October 31 and perform an independent eligibility determination. Once the eligibility determination has been completed, we will compare it to the eligibility determination made by the Payschools system and n...

The District will pull a sample of 5% of applicants entered into the Payschools system as of October 31 and perform an independent eligibility determination. Once the eligibility determination has been completed, we will compare it to the eligibility determination made by the Payschools system and note any discrepancies.

View Audit 403312

Finding 1217192 (2025-004)

Material Weakness 2025

Johnston County

NC

Eligibility Internal Control / Segregation of Duties Questioned Costs

Corrective Action Plan For the Year Ended June 30, 2025 Finding: 2025-003 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-004 Inaccurate Resources Entry Name of contact person: Corrective Action: Section III - Federal Award Findings and Q...

Corrective Action Plan For the Year Ended June 30, 2025 Finding: 2025-003 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-004 Inaccurate Resources Entry Name of contact person: Corrective Action: Section III - Federal Award Findings and Question Costs Darren Phillips, Quality Assurance and Program Integrity Supervisor We are building a training slideshow presentation to provide tenured caseworkers refresher training for all of the Internal Error findings. This will cover Incorrect Resources, Incorrect Income, Incorrect HH and Residency issues. The SSI expartes that were in error have been completed as of 12/10/2025. We will cover the use of NCFAST reports to ensure that they are worked in a timely manner. A greater emphasis will be placed during training of new hires in the areas of the errors found. Supervisors will provide policy updates and review the income and recertification policies in the Monthly Unit Meetings. The Medicaid Division Director will meet with the Medicaid supervisors to address the untimely reviews and put a plan into place to work them in a timely manner. A review of the Recertification process for Family and Children's Medicaid in terms of timeliness and pending notices will also be accomplished. Training will be provided by 2/28/2026 for all Medicaid personnel. Darren Phillips, Quality Assurance and Program Integrity Supervisor We are currenty building a training slideshow presentation to provide tenured caseworkers refresher training on how to update income on cases. The training will cover Self-Employment, the use of pay stubs and pulling income from OVS and TWN. The training will cover both error findings, Incorrect Income and Inadequate Request for Income. A greater emphasis will be placed on the training of new hires for the areas of the errors found. A Desk Reference will be created to assist caseworkers with their duties. Supervisors will provide policy updates and review the income and recertification policies in their Monthly Unit Meetings. The Medicaid Director will meet with the Medicaid Supervisors to discuss the Untimely Reviews to ensure that cases are completed in a timely manner. A review of the Recertification process for Family and Children's Medicaid in terms of timeliness and pending notices will also be accomplished. 230

View Audit 403310

Finding 1217191 (2025-003)

Material Weakness 2025

Johnston County

NC

Eligibility Internal Control / Segregation of Duties Questioned Costs

Corrective Action Plan For the Year Ended June 30, 2025 Finding: 2025-003 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-004 Inaccurate Resources Entry Name of contact person: Corrective Action: Section III - Federal Award Findings and Q...

Corrective Action Plan For the Year Ended June 30, 2025 Finding: 2025-003 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2025-004 Inaccurate Resources Entry Name of contact person: Corrective Action: Section III - Federal Award Findings and Question Costs Darren Phillips, Quality Assurance and Program Integrity Supervisor We are building a training slideshow presentation to provide tenured caseworkers refresher training for all of the Internal Error findings. This will cover Incorrect Resources, Incorrect Income, Incorrect HH and Residency issues. The SSI expartes that were in error have been completed as of 12/10/2025. We will cover the use of NCFAST reports to ensure that they are worked in a timely manner. A greater emphasis will be placed during training of new hires in the areas of the errors found. Supervisors will provide policy updates and review the income and recertification policies in the Monthly Unit Meetings. The Medicaid Division Director will meet with the Medicaid supervisors to address the untimely reviews and put a plan into place to work them in a timely manner. A review of the Recertification process for Family and Children's Medicaid in terms of timeliness and pending notices will also be accomplished. Training will be provided by 2/28/2026 for all Medicaid personnel. Darren Phillips, Quality Assurance and Program Integrity Supervisor We are currenty building a training slideshow presentation to provide tenured caseworkers refresher training on how to update income on cases. The training will cover Self-Employment, the use of pay stubs and pulling income from OVS and TWN. The training will cover both error findings, Incorrect Income and Inadequate Request for Income. A greater emphasis will be placed on the training of new hires for the areas of the errors found. A Desk Reference will be created to assist caseworkers with their duties. Supervisors will provide policy updates and review the income and recertification policies in their Monthly Unit Meetings. The Medicaid Director will meet with the Medicaid Supervisors to discuss the Untimely Reviews to ensure that cases are completed in a timely manner. A review of the Recertification process for Family and Children's Medicaid in terms of timeliness and pending notices will also be accomplished. 230

View Audit 403310

Finding 1216989 (2025-002)

Material Weakness 2025

Survivors of Torture, International

CA

Cash Management § 200.303 § 200.305

Finding 2025-002 Condition: During the auditors’ walkthroughs of the cash draw process, the Organization appeared to drawdown on federal funding before incurring related expenses. Corrective action plan: Management agrees with the recommendation and has established a written policy and implemented a...

Finding 2025-002 Condition: During the auditors’ walkthroughs of the cash draw process, the Organization appeared to drawdown on federal funding before incurring related expenses. Corrective action plan: Management agrees with the recommendation and has established a written policy and implemented a documented process for the preparation and review of federal drawdowns, including clear evidence of review such as signoffs or electronic approvals. Responsible Individual: Etleva Bejko, Executive Director Planned Completion date: 05/22/2026

View Audit 403295

Finding 1216988 (2025-001)

Material Weakness 2025

TOWN OF MENDON

MA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring § 200.214

Condition: Suspension and debarment compliance was not verified for nine covered transactions. Corrective Action Plan: The Town will verify that all vendors paid with ARPA (SLFRF) funds are not suspended or debarred by checking sam.gov prior to payment. Documentation of the verification will be reta...

Condition: Suspension and debarment compliance was not verified for nine covered transactions. Corrective Action Plan: The Town will verify that all vendors paid with ARPA (SLFRF) funds are not suspended or debarred by checking sam.gov prior to payment. Documentation of the verification will be retained with the supporting payment records. Anticipated Completion Date: June 30, 2026 Contact Information: Eric A. Kinsherf, CPA, Town Accountant

View Audit 403294

Finding 1216987 (2025-002)

Material Weakness 2025

Lakeland Union High School

WI

Internal Control / Segregation of Duties

Condition: One of the pupils tested who was claimed for Impact Aid had an address which was not within federal non-taxable property. Plan: The District will review its internal controls over compiling listings of pupils for Impact Aid, and ensure they are reviewing that the pupil's address agrees wi...

Condition: One of the pupils tested who was claimed for Impact Aid had an address which was not within federal non-taxable property. Plan: The District will review its internal controls over compiling listings of pupils for Impact Aid, and ensure they are reviewing that the pupil's address agrees with the category they are being reported under. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: Erica Schley, Business Manager Management Response: The Lakeland Union High School District accepts the plan for the Corrective Action listed above and does not dispute anything.

View Audit 403293

Finding 1216986 (2025-001)

Material Weakness 2025

Lakeland Union High School

WI

Cash Management Reporting Internal Control / Segregation of Duties

Condition: During audit fieldwork, our testing resulted in a restatement of fund balance due to clarification by the actuaries of the trust documentation behind the OPEB Trust Fund. Plan: The District will implement internal controls to provide an accurate assessment of reporting requirements. This ...

Condition: During audit fieldwork, our testing resulted in a restatement of fund balance due to clarification by the actuaries of the trust documentation behind the OPEB Trust Fund. Plan: The District will implement internal controls to provide an accurate assessment of reporting requirements. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: Erica Schley, Business Manager Management Response: The Lakeland Union High School District accepts the plan for the Corrective Action listed above and does not dispute anything.

View Audit 403293

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