Corrective Action Plans

Finding 1177767 (2025-001)

Material Weakness 2025

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2025-001 Finding Subject: Summary of Finding: Earmarking for Non-Public proportionate share was improperly calculated based on budgeted percentage. Contact Person Responsible for Corrective Action: Quinnlyn Van Rys Contact Phone Number and Email Address: (219) 850-1914 - qvanrys@pces.k12.in....

FINDING 2025-001 Finding Subject: Summary of Finding: Earmarking for Non-Public proportionate share was improperly calculated based on budgeted percentage. Contact Person Responsible for Corrective Action: Quinnlyn Van Rys Contact Phone Number and Email Address: (219) 850-1914 - qvanrys@pces.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Provider/Employee will submit payroll records/invoices by student services monthly/bi-monthly to the bookkeeper. Once payroll records or invoices are received, the CFO will prepare a spreadsheet that calculates the time/amounts serviced by the non-public school and member school. Once the total hours are calculated, a percentage based on total hours worked for each member school will be used to allocate the provider/employee time for each member school. This documentation will be attached to each reimbursement request. Anticipated Completion Date: This finding was corrected in January, 2024.

View Audit 391148

Finding 1177764 (2025-003)

Material Weakness 2025

Alameda Point Collaborative

CA

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Finding Reference Number: 2025-003 Corrective Action: APC is enhancing its compliance approach for loan-related obligations, including reserve reviews and tenant documentation. Oversight of required monitoring activities will be reinforced under the direction of Renee Wright, Director of Property Ma...

Finding Reference Number: 2025-003 Corrective Action: APC is enhancing its compliance approach for loan-related obligations, including reserve reviews and tenant documentation. Oversight of required monitoring activities will be reinforced under the direction of Renee Wright, Director of Property Management. Responsible Person(s): Brett A. Mlinarich, Director of Finance; Renee Wright, Director of Property Management Anticipated Completion Date: March 31, 2026

View Audit 391146

Finding 1177756 (2025-002)

Material Weakness 2025

South Valley Sanctuary, Inc.

UT

Special Tests & Provisions

Planned Corrective Actions: Management agrees with the finding and has taken action to improve its understanding of the tenant protection requirements associated with the Home Investment Partnership Program. The Organization has created policies and procedures to ensure that this compliance requirem...

Planned Corrective Actions: Management agrees with the finding and has taken action to improve its understanding of the tenant protection requirements associated with the Home Investment Partnership Program. The Organization has created policies and procedures to ensure that this compliance requirement is met for future tenant-based rent assistance units.

View Audit 391140

Finding 1177755 (2025-001)

Material Weakness 2025

South Valley Sanctuary, Inc.

UT

Special Tests & Provisions

Planned Corrective Actions: Management agrees with the finding and has taken action to improve its understanding of the housing standards and inspection requirements associated with the Home Investment Partnership Program. The Organization has created policies and procedures and obtained necessary t...

Planned Corrective Actions: Management agrees with the finding and has taken action to improve its understanding of the housing standards and inspection requirements associated with the Home Investment Partnership Program. The Organization has created policies and procedures and obtained necessary training to ensure that this compliance requirement is met for future tenant-based rent assistance units.

View Audit 391140

Finding 1177754 (2025-001)

Material Weakness 2025

City of Carson

CA

Subrecipient Monitoring Reporting

The City acknowledges the audit findings and recommendations. The City will strengthen its procedures for preparing and reviewing the SEFA by enhancing review checklists, performing reconciliations to accounting records and grant tracking schedules, and verifying award information with granting agen...

The City acknowledges the audit findings and recommendations. The City will strengthen its procedures for preparing and reviewing the SEFA by enhancing review checklists, performing reconciliations to accounting records and grant tracking schedules, and verifying award information with granting agencies or pass-through entities as needed. Additionally, grant expenditures will be monitored to ensure the expenditure does not exceed approved budget, particularly for grants spanning multiple federal fiscal years. Personnel responsible for implementation: Hnin Phyu (Accounting Manager), Priscilla Carreras (Accountant II), Janelle Morris (Accountant II), Jane Manalo (Accountant I) Position of responsible personnel: See above Expected date of implementation: CAP has been implemented as of July 1st, 2025.

View Audit 391137

Finding 1177734 (2025-003)

Material Weakness 2025

St. Louis Area Food Bank, Inc.

MO

Special Tests & Provisions Subrecipient Monitoring Reporting

2025-003: Noncompliance with Record Retention and Documentation Requirements for Receipt of Food Commodities Corrective Action Plan: Quarterly file audits to ensure appropriate documentation is on file. Managements Plan: We have created a new process for internal Fiscal Year file audits which includ...

2025-003: Noncompliance with Record Retention and Documentation Requirements for Receipt of Food Commodities Corrective Action Plan: Quarterly file audits to ensure appropriate documentation is on file. Managements Plan: We have created a new process for internal Fiscal Year file audits which includes checking quarterly (Q1 September, Q2 December. Q3 March, Q4 June) to ensure we have the appropriate documents for the correct years. That change helped us find out if there is something missing for a site before the end of the fiscal year so it can be addressed in a timely ,matter, and we have all documents accounted for accordingly. Name of Responsible Person: Meredith Knopp, Chief Executive Officer Anticipated Completion Date: Implemented effective October 31, 2025

View Audit 391133

Finding 1177725 (2025-002)

Material Weakness 2025

St. Louis Area Food Bank, Inc.

MO

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

2025-002: Lack of Operating Effectiveness on Internal Control Over Compliance for Distributions of Food Commodities Corrective Action Plan: Established three checks and balances that are currently in practice: I. Invoices are reviewed by Senior Transportation Manager to ensure signed. 2. Once review...

2025-002: Lack of Operating Effectiveness on Internal Control Over Compliance for Distributions of Food Commodities Corrective Action Plan: Established three checks and balances that are currently in practice: I. Invoices are reviewed by Senior Transportation Manager to ensure signed. 2. Once reviewed by Senior Transportation Manager, invoice is handed off to Partner Services Representative for verification of signatures and electronically scanned into centralized database. 3. Director of Operations reviews all invoices for completion. of signature in database on a weekly basis. Director of Operations uses a control sheet to check against CERES ERP system. Managements Plan: We will continue to monitor and identify any gaps in the CAP outlined above to ensure compliance with appropriate signatures is met. Name of Responsib le Person: Meredith Knopp, Chief Executive Officer Anticipated Completion Date: Implemented effective October 31, 2025

View Audit 391133

Finding 1177716 (2025-001)

Material Weakness 2025

St. Louis Area Food Bank, Inc.

MO

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Finding 2025-001: Lack of Operating Effectiveness on Internal Control Over Compliance for Receipt of Food Commodities Corrective Action Plan: Receipt of food commodities process has been modified to include Microsoft Power Bl tools that provide DOR and AOR that are outstanding. This provides guidanc...

Finding 2025-001: Lack of Operating Effectiveness on Internal Control Over Compliance for Receipt of Food Commodities Corrective Action Plan: Receipt of food commodities process has been modified to include Microsoft Power Bl tools that provide DOR and AOR that are outstanding. This provides guidance to stqff on items that need attention in order to be processed in a timely manner, Created SOP 's and RA Cl model for digital document retention. Managements Plan: Weekly audits performed by Director of Operations to ensure adherence to processes and procedures which include follow up conversations with key stakeholders to correct any errors. Name of Responsible Person: Meredith Kno pp, Chief Executive Officer Anticipated Completion Date: Implemented effective October 31, 2025

View Audit 391133

Finding 1177696 (2025-002)

Material Weakness 2025

Nutritional Development Services of the Archdiocese of Philadelphia

PA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.1

Section III – Federal Award Finding and Questioned Costs Finding 2025-002 – Eligibility Federal Program: Child and Adult Care Food Program (ALN 10.558) Views of Responsible Officials: NDS management met with CACFP staff to review procedures intended to enhance oversight of student eligibility determ...

Section III – Federal Award Finding and Questioned Costs Finding 2025-002 – Eligibility Federal Program: Child and Adult Care Food Program (ALN 10.558) Views of Responsible Officials: NDS management met with CACFP staff to review procedures intended to enhance oversight of student eligibility determinations on February 10, 2026. The Assistant Administrator for the Child and Adult Care Food Program, Ms. Dawn McCoy, (dmccoy@ndsarch.org) will be responsible for ensuring adherence to these updated procedures.

View Audit 391128

Finding 1177695 (2025-004)

Material Weakness 2025

Dunseith Public School District No. 1

ND

Material Weakness Reporting Internal Control / Segregation of Duties

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2026.

View Audit 391120

Finding 1177691 (2025-004)

Material Weakness 2025

Lake Region Special Education

ND

Procurement, Suspension & Debarment § 200.318 § 200.326

Finding Summary: During the course of the engagement, Eide Bailly identified that the District’s procurement policy was not fully in compliance with all of the Uniform Guidance standards. Responsible Individuals: Rhandi Knutson, Director Corrective Action Plan: A procurement policy that is fully in ...

Finding Summary: During the course of the engagement, Eide Bailly identified that the District’s procurement policy was not fully in compliance with all of the Uniform Guidance standards. Responsible Individuals: Rhandi Knutson, Director Corrective Action Plan: A procurement policy that is fully in compliance with Uniform Guidance will be approved and implemented. Anticipated Completion Date: June 30, 2026

View Audit 391105

Finding 1177690 (2025-001)

Material Weakness 2025

Town of Blackstone, Massachusetts

MA

Procurement, Suspension & Debarment § 200.214

Condition: Suspension and debarment compliance was not documented for four covered transactions. Corrective Action Planned: The Town Administrator who serves as the Town’s Chief Procurement Officer will run the verification upon the approval of any agreement or contract with a vendor. The verificati...

Condition: Suspension and debarment compliance was not documented for four covered transactions. Corrective Action Planned: The Town Administrator who serves as the Town’s Chief Procurement Officer will run the verification upon the approval of any agreement or contract with a vendor. The verification will then be run annually (end of December) for any vendors who still have open projects to be paid. The verification will be kept with the vendor and procurement file for reference if needed. Anticipated Completion Date: Completed December 30, 2025 Contact: Chad Lovett, Town Administrator

View Audit 391103

Finding 1177689 (2025-004)

Material Weakness 2025

New Mexico Human Services Department

NM

Special Tests & Provisions Subrecipient Monitoring Eligibility

2025-004 (2024-004) Special Tests and Provisions: Provider Eligibility (Significant Deficiency in Internal Controls over Compliance) What Action(s) Will be Done: Re-implementation of the recertification and revalidation processes is currently completed in the provider enrollment system. We are movin...

2025-004 (2024-004) Special Tests and Provisions: Provider Eligibility (Significant Deficiency in Internal Controls over Compliance) What Action(s) Will be Done: Re-implementation of the recertification and revalidation processes is currently completed in the provider enrollment system. We are moving forward with the revalidation/recertification implementation. Initial provider notifications (90-day notice) will be issued in March 2026. Who Will Act: Bureau Chief, Provider Enrollment Services Bureau, Medical Assistance Division When Will Action(s) be Completed: Corrective actions are expected to be implemented by June 30, 2026.

View Audit 391096

Finding 1177683 (2025-001)

Material Weakness 2025

Randolph County School System

NC

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

Management concurs with the finding and notes that the Town is actively working to complete the integration of the payroll module within the new accounting platform. Management has arranged system training to ensure staff understand the payroll and reconciliation functions and can effectively utiliz...

Management concurs with the finding and notes that the Town is actively working to complete the integration of the payroll module within the new accounting platform. Management has arranged system training to ensure staff understand the payroll and reconciliation functions and can effectively utilize the module once configuration is complete. In the interim, the Town will continue to prepare timely reconciliations and record necessary adjusting entries to ensure accurate financial reporting.

View Audit 391088

Finding 1177633 (2025-001)

Material Weakness 2025

Fulton Gardens II Corporation

TX

HUD Housing Programs Reporting

Audit Finding 2025-001 - Funds were withdrawn from the reserve for replacement account to cover an operational shortfall and were withdrawn without HUD approval. Response: Management will refund the replacement reserve for the withdrawn funds as soon as excess operating cash becomes available. - Nam...

Audit Finding 2025-001 - Funds were withdrawn from the reserve for replacement account to cover an operational shortfall and were withdrawn without HUD approval. Response: Management will refund the replacement reserve for the withdrawn funds as soon as excess operating cash becomes available. - Name and Title of contact person responsible for corrective action: Linda Holder - Executive Director – Houston Housing Management Corporation - Fulton Gardens II - PO Box 1819 - Houston, TX 77002 - 713-526-9470

View Audit 391054

Finding 1177632 (2025-001)

Material Weakness 2025

Washington Community Schools, Inc.

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Procurement Suspension and Debarment Contact Person Responsible for Corrective Action: Carrie Alford Contact Phone Number and Email Address: 812-254-5536 calford@wcs.k12.in.us Views of Responsible Officials: “We concur with the finding.” De...

FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Procurement Suspension and Debarment Contact Person Responsible for Corrective Action: Carrie Alford Contact Phone Number and Email Address: 812-254-5536 calford@wcs.k12.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: To address this repeat finding, the Business Manager will now review all federal purchase requests before any funds are committed. We will ensure the correct procurement method is used by requiring and filing at least three competitive quotes for any small purchase between $10,000 and $150,000. For any transaction $25,000 or greater, the Business Manager will verify the vendor’s eligibility on SAM.gov and keep a date-stamped screenshot in the file as proof of the search. This centralized oversight and mandatory documentation process will ensure we maintain a proper history of procurement and prevent further noncompliance. Anticipated Completion Date: 02/01/2026

View Audit 391047

Finding 1177626 (2025-003)

Material Weakness 2025

Smith-Green Community Schools

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2025-003 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Summary of Finding: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). During fiscal years 2022-2023 and 2023-2024, the Cooperative oper...

FINDING 2025-003 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Summary of Finding: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). During fiscal years 2022-2023 and 2023-2024, the Cooperative operated the special education program and spent the federal money on behalf of all its members. As the grant agreement was between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the procurement and the suspension and debarment requirements. The Cooperative did not have adequate procedures in place to ensure that the requirements for the simplified acquisition threshold and for small purchases were met for each applicable procured good or service or to ensure that vendors were not suspended or debarred prior to entering a covered transaction. Contact Person Responsible for Corrective Action: Susan Loftain Contact Phone Number and Email Address: (260) 693-2007 loftains@sgcs.k12.in.us Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: Procurement: All vendors procured through NEISEC we will need to take action to secure bids and quotes and keep copies and make we are within compliance Suspension and Debarment: We will be sure to complete our own verifications and not rely on NEISEC to check on suspension and debarment Anticipated Completion Date: Immediately

View Audit 391030

Finding 1177624 (2025-003)

Material Weakness 2025

EMORY VALLEY CENTER, INC

TN

Allowable Costs / Cost Principles

The payroll process is being reviewed and updated to be sure to incorporate any changes that impact the accounting function of the Center.

View Audit 391026

Finding 1177623 (2025-002)

Material Weakness 2025

EMORY VALLEY CENTER, INC

TN

Reporting Internal Control / Segregation of Duties

The grant process is being reviewed and updated to be sure to incorporate any changes that impact the accounting function of the Center.

View Audit 391026

Finding 1177622 (2025-001)

Material Weakness 2025

Catholic Charities, Inc.

DE

Cash Management Eligibility Significant Deficiency

Corrective Action Plan: Catholic Charities Program Manager conducted the CACFP annual staff training on 12/17/2025 with all CACFP staff present. The annual audit was discussed. Each staff member will review all claims for accuracy before entering the claim into the State's online website for reimbur...

Corrective Action Plan: Catholic Charities Program Manager conducted the CACFP annual staff training on 12/17/2025 with all CACFP staff present. The annual audit was discussed. Each staff member will review all claims for accuracy before entering the claim into the State's online website for reimbursement. Program Manager, Joanne Varnes, will conduct case record reviews of the providers’ files/claims to ensure participants are reimbursed at the correct rate, days, and number of meals served. Contact Person Responsible for Corrective Action: Joanne Varnes, CACFP Program Manager Anticipated Completion Date of Corrective Action: December 17, 2025

View Audit 391025

Finding 1177621 (2025-005)

Material Weakness 2025

Leeway-Welton Housing Corporation

CT

HUD Housing Programs

Approved expenditures of federal awards were not for the Project. Recommendation: CLA recommends enforcing control procedures over expenditures of federal awards. CLA also recommends performing an additional year-end review of accounts payable to confirm that expenditures are appropriately classifie...

Approved expenditures of federal awards were not for the Project. Recommendation: CLA recommends enforcing control procedures over expenditures of federal awards. CLA also recommends performing an additional year-end review of accounts payable to confirm that expenditures are appropriately classified and allocated to the correct sites. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will recommunicate their policies and ensure proper controls over expenditures of federal awards are enforced. Name of the contact person responsible for corrective action: Sabine Cox, EHM Comptroller Planned completion date for corrective action plan: September 30, 2026

View Audit 391021

Finding 1177619 (2025-004)

Material Weakness 2025

Leeway-Welton Housing Corporation

CT

HUD Housing Programs Eligibility

Eligibility for a resident was not supported. Recommendation: CLA recommends enforcing control procedures over resident eligibility. Explanation of disagreement with audit finding: Management identifies that the resident move-in was conducted by the prior management company. Action planned in respon...

Eligibility for a resident was not supported. Recommendation: CLA recommends enforcing control procedures over resident eligibility. Explanation of disagreement with audit finding: Management identifies that the resident move-in was conducted by the prior management company. Action planned in response to finding: During fiscal 2026, the management company will recommunicate their policies and ensure proper controls over eligibility are enforced. Name of the contact person responsible for corrective action: Sabine Cox, EHM Comptroller Planned completion date for corrective action plan: September 30, 2026

View Audit 391021

Finding 1177617 (2025-003)

Material Weakness 2025

Leeway-Welton Housing Corporation

CT

HUD Housing Programs Eligibility

An ineligible resident was residing at the property. Recommendation: CLA recommends enforcing control procedures over resident eligibility. Explanation of disagreement with audit finding: Management identifies that the resident move-in was conducted by the prior management company. Action planned in...

An ineligible resident was residing at the property. Recommendation: CLA recommends enforcing control procedures over resident eligibility. Explanation of disagreement with audit finding: Management identifies that the resident move-in was conducted by the prior management company. Action planned in response to finding: During fiscal 2026, the management company will recommunicate their policies and ensure proper controls over eligibility are enforced. Name of the contact person responsible for corrective action: Sabine Cox, EHM Comptroller Planned completion date for corrective action plan: September 30, 2026

View Audit 391021

Finding 1177615 (2025-002)

Material Weakness 2025

Leeway-Welton Housing Corporation

CT

HUD Housing Programs

Reserve for replacement funds and project funds were not maintained in interest bearing bank accounts. Recommendation: CLA Recommends withdrawing the reserve for replacement funds and project funds and depositing the funds into interest bearing accounts. Explanation of disagreement with audit findin...

Reserve for replacement funds and project funds were not maintained in interest bearing bank accounts. Recommendation: CLA Recommends withdrawing the reserve for replacement funds and project funds and depositing the funds into interest bearing accounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: During fiscal 2026, the funds were deposited into interest bearing accounts. Name of the contact person responsible for corrective action: Sabine Cox, EHM Comptroller Planned completion date for corrective action plan: December 31, 2025

View Audit 391021

Finding 1177613 (2025-001)

Material Weakness 2025

Leeway-Welton Housing Corporation

CT

HUD Housing Programs

Deposits required by HUD were not made in full during fiscal year 2025 to the reserve fund. Recommendation: CLA Recommends the Project make all fiscal year 2025 deposits as soon as funds allow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action pl...

Deposits required by HUD were not made in full during fiscal year 2025 to the reserve fund. Recommendation: CLA Recommends the Project make all fiscal year 2025 deposits as soon as funds allow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: During fiscal 2026, the missing deposits were made. Name of the contact person responsible for corrective action: Sabine Cox, EHM Comptroller Planned completion date for corrective action plan: December 31, 2025

View Audit 391021

Corrective Action Plans

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