Corrective Action Plans

Finding 1205256 (2025-004)

Material Weakness 2025

PR

Procurement, Suspension & Debarment § 200.319 § 200.320

The Municipality will strengthen internal control and procedures to use adequate procurement process for the acquisition of goods and services in open competition to ensure that the Municipality receives a significant number of quotations from suppliers. Also, the Municipality will review and streng...

The Municipality will strengthen internal control and procedures to use adequate procurement process for the acquisition of goods and services in open competition to ensure that the Municipality receives a significant number of quotations from suppliers. Also, the Municipality will review and strengthen the purchasing procedures, to ensure that at least three quotations are requested from the suppliers. Implementation Date: Partially corrected Responsible Person: Mrs. María Ortiz Martínez Finance Department Director

View Audit 396964

Finding 1205255 (2025-001)

Material Weakness 2025

Big Picture Philadelphia

PA

Procurement, Suspension & Debarment

- Significant Deficiency in Internal Control over Compliance of Procurement, Conflict of Interest, Suspension and Debarment - Other Matters Recommendation: We recommend that management continue to develop policies and procedures to ensure an adequate review process is in place to monitor new and pot...

- Significant Deficiency in Internal Control over Compliance of Procurement, Conflict of Interest, Suspension and Debarment - Other Matters Recommendation: We recommend that management continue to develop policies and procedures to ensure an adequate review process is in place to monitor new and potential contractors to determine whether a conflict of interest exists and that the procurement, conflict of interest, suspension, and debarment policies and procedures are being followed in accordance with Uniform Guidance. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The School acknowledges the finding and agrees with the recommendation. The School has established internal control procedures in accordance with Uniform Guidance and believes these procedures are operating as intended. However, the School recognizes the need to enhance the consistency of documentation supporting these processes. Management will reinforce existing procedures and ensure that appropriate documentation is consistently maintained to support compliance with procurement, conflict of interest, and suspension and debarment requirements. Name of the contact person responsible for corrective action: Tia Hall, Executive Director Planned completion date for corrective action plan: June 30, 2026

View Audit 396959

Finding 1205254 (2025-002)

Material Weakness 2025

Action for Children

OH

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.303

We will be hiring an accountant to assist with the workload of submitting reports in a timely manner. This addition to the team will help ensure that all deadlines are met and improve overall efficiency.

View Audit 396956

Finding 1205253 (2025-001)

Material Weakness 2025

Beaufort County

NC

Eligibility Internal Control / Segregation of Duties

None reported. Finding 2025-001 Name of contact person: Corrective Action: Staff will continue to receive training on the importance of maintaining complete and accurate files. Training will be focused on current resource audit findings as well as income calculation. Case file documentation should c...

None reported. Finding 2025-001 Name of contact person: Corrective Action: Staff will continue to receive training on the importance of maintaining complete and accurate files. Training will be focused on current resource audit findings as well as income calculation. Case file documentation should clearly outline the steps taken by caseworkers when determining eligibility. Checklists have been established to address errors cited during audits and are required at both applications and recertifications. As policies change or additional recommendations are issued by the State, these checklists will be updated to ensure staff remain aware of current requirements and procedures. BEAUFORT COUNTY Corrective Action Plan For the Year Ended June 30, 2025 Section II - Financial Statement Findings Section III - Federal Award Findings and Question Costs NORTH CAROLINA Amy Spring, Income Maintenance Administrator Supervisors will ensure that all staff complete the training required provided by the Division of Health Benefits. In addition, supervisors will offer supplemental training when needed to ensure staff maintain a thorough understanding of both current and riewly issued policies, as policy guidance is continually updated. Internal reviews of records will be conducted to ensure proper documentation is maintained for all cases. Our Quality Control Specialist has been completing second-party reviews for over a year. Policy changes throughout the year often requiring system updates. When this occurs, NCFAST training will also be provided to ensure that system procedures align with policy requirements. The Quality Control Specialist will continue to collaborate with supervisors to ensure staff are knowledgeable about common error trends to prevent recurring mistakes. Although errors are categorized as Significant Deficiencies, Beaufort County continues to show a steady decrease in errors across recent fiscal years. In fiscal year 2021-2022, there were 21 errors; in 2022-2023, there were 13; and in 2023-2024, there were 11. Currently, there are 6 errors for fiscal year 2024-2025 . Staff continue to prioritize accuracy in determining eligibility for the citizens of Beaufort County.BEAUFORT COUNTY Corrective Action Plan For the Year Ended June 30, 2025 NORTH CAROLINA BOARD OF COMMISSIONERS Frankie Waters, Chairman Jerry E. Langley, Vice Chairman Ed Booth Stan Deatherage John Rebholz Hood Richardson Randy Walker COUNTY OFFICIALS Brian M. Alligood, County Manager Katie Mosher, Clerk to the Board Anita Radcliffe, Finance Director David Francisco, County Attorney Proposed completion date: Corrective Actions for Finding 2025-001 also apply to State Award Findings. Section IV - State Award Findings and Question Costs Section III - Federal Award Findings and Question Costs (continued) Training was provided to all Medicaid staff on November 13, 2025, to review the findings and corrective action items. The agenda and sign-in sheets will be attached to the Corrective Action Plan. In addition, weekly training will continue to be held to review policy updates, NCF FAST changes, and common errors identified during second-party reviews. BEAUFORT COUNTY ADMINISTRATION BUILDING 121 West 3rd Street * Washington, North Carolina 27889 * Phone (252) 946-0079 * Fax (252)-946-7722 170 BOARD OF COMMISSIONERS Frankie Waters, Chairman Jerry E. Langley, Vice Chairman Ed Booth Stan Deatherage John Rebholz Hood Richardson Randy Walker COUNTY OFFICIALS Brian M. Alligood, County Manager Katie Mosher, Clerk to the Board Anita Radcliffe, Finance Director David Francisco, County Attorney BEAUFORT COUNTY ADMINISTRATION BUILDING 121 West 3rd Street * Washington, North Carolina 27889 * Phone (252) 946-0079 * Fax (252)-946-7722 169

View Audit 396955

Finding 1205252 (2025-002)

Material Weakness 2025

Mexico Academy and Central School District

NY

Subrecipient Monitoring School Nutrition Programs

10.553, 10.555, 10.559 - Child Nutrition Cluster 2025-002 Net Cash Resources Corrective Action Plan The School Lunch Fund continues to have excess fund balance on hand due to the additional reimbursements provided during the COVID-19 pandemic. The School District is currently reviewing the equipment...

10.553, 10.555, 10.559 - Child Nutrition Cluster 2025-002 Net Cash Resources Corrective Action Plan The School Lunch Fund continues to have excess fund balance on hand due to the additional reimbursements provided during the COVID-19 pandemic. The School District is currently reviewing the equipment used by the program and will create a plan to use these funds to support the program's infrastructure. Expected Completion Date June 30, 2026 Contact: Jolean Bliss, School Business Executive Mexico Academy and Central School District 16 Fravor Road, Suite A Mexico, NY 13114 (315) 963-8400

View Audit 396945

Finding 1205249 (2025-001)

Material Weakness 2025

Local Area of the Workforce Development in the Northwest

PR

Matching / Level of Effort / Earmarking

VIEWS OF RESPONSIBLE OFFICIALS Corrective Action Plan: • The Youth Committee of the Northwest Local Board will be composed of representatives from finance, Budget and Planning staff (Youth Program and Executive), who will measure compliance with 20% work experience expenditure requirement on a month...

VIEWS OF RESPONSIBLE OFFICIALS Corrective Action Plan: • The Youth Committee of the Northwest Local Board will be composed of representatives from finance, Budget and Planning staff (Youth Program and Executive), who will measure compliance with 20% work experience expenditure requirement on a monthly and quarterly basis using updates financial reports. • An immediate review of current fund expenditure will be conducted to determine the exact percentage of compliance and to establish an accelerated spending plan, to ensure compliance with the 20%. • The committee will provide the Executive Director with recommendations to operation areas to meet required expenditure targets in accordance with section 20CFR 681.590, 684.00(a), and 681.600 of WIOA, including specific corrective actions when deviations are identified. • The Northwest Local Area will strengthen outreach strategies for youth program services through social media (Facebook, ticktock, Instagram) radio, television, and the official website, with the goal of increasing recruitment of eligible participants, particularly out of school youth. • Job Fair and Educational fairs for the Youth Program will be developed and implemented to recruit out-of-school youth and increase participation in work experience activities. • Efforts will continue through mass outreach campaigns with an effective strategic plan to expand the reach of the youth program, ensuring a measurable increase in enrollment and participation. • Ongoing monitoring with performance indicators will be implemented, including the percentage of expenditures on work experience and services to out-of-school Youth, with periodic reviews. • If necessary, technical assistance will be requested form the Youth Program Specialist of the Workforce Development Program (PDL) at the Department of Economic Development and Commerce (DDEC). IMPLEMENTATION DATE Immediately RESPONSIBLE PERSONS Executive Director, Finance Director, Youth Program Staff

View Audit 396941

Finding 1205242 (2025-004)

Material Weakness 2025

Metropolitan School District of Southwest Allen County

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

Finding 2025-004 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Participation of Private School Children Summary of Finding: The School Corporation did not provide supporting documentation for the amounts disbursed for Participation of Private School C...

Finding 2025-004 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Participation of Private School Children Summary of Finding: The School Corporation did not provide supporting documentation for the amounts disbursed for Participation of Private School Children. No time sheets or logs were provided to support the hours paid to employees for working with the Private School Children. Contact Person Responsible for Corrective Action: Randi Libby, Chief Operating Officer Contact Phone Number and Email Address: (260)431-2030, rlibby@sacs.k12.in.us Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement procedures to ensure consistent documentation supporting Title I services provided to non-public school students. All Title I staff providing services to non-public schools will be required to submit consistent, detailed timesheets documenting hours and/or days worked by non-public school, activity, and grant year. Timesheets will be completed, reviewed, and approved prior to payroll processing. The Payroll Manager will not process payroll for Title I non-public services unless the required timesheets are submitted and approved. Approved timesheets will be retained in the payroll files and organized by payroll dates, and will be made available for audit review. Anticipated Completion Date: July 1, 2026 _________________________ _Randi Libby (Signature) _______Chief Operating Officer __ (Title) __________January 7, 2026__________ (Date)

View Audit 396929

Finding 1205240 (2025-003)

Material Weakness 2025

Metropolitan School District of Southwest Allen County

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding 2025-003 Finding Subject: Title I Grants to Local Educational Agencies - Earmarking Summary of Finding: The School Corporation and we could not verify the unused Homeless set-aside funds were transferred to the next grant award. Contact Person Responsible for Corrective Action: Randi Libby, ...

Finding 2025-003 Finding Subject: Title I Grants to Local Educational Agencies - Earmarking Summary of Finding: The School Corporation and we could not verify the unused Homeless set-aside funds were transferred to the next grant award. Contact Person Responsible for Corrective Action: Randi Libby, Chief Operating Officer Contact Phone Number and Email Address: (260)431-2030, rlibby@sacs.k12.in.us Views of Responsible Official: We disagree with the finding. Explanation and Reasons for Disagreement The School Corporation respectfully disagrees with the conclusion that it failed to comply with Title I homeless setaside requirements. Title I, Part A requires local educational agencies to reserve “such funds as are necessary” to serve homeless children and youth (20 U.S.C. § 6313(c)(3)). Neither the statute nor implementing regulations require that homeless set-aside funds be fully expended each fiscal year, nor do they require unspent homeless set-aside funds to be rolled forward and maintained as a cumulative earmark across successive grant years. During the audit period, the School Corporation increased its homeless set-aside allocation each year based on annual needs assessments. The existence of unspent balances is attributable to year-over-year increases in allocation rather than failure to reserve or obligate funds. Requiring the perpetual rollover of unspent homeless set-aside funds would be inconsistent with Title I’s annual reservation framework and would eventually consume the full 15% Title I carryover limitation, a result not contemplated by federal statute or guidance. While the auditors were unable to verify homeless set-aside expenditures to their satisfaction due to documentation and monitoring gaps, the School Corporation does not agree that this constitutes noncompliance with the earmarking requirement itself. The statutory obligation is to reserve funds based on need, which the School Corporation did. Description of Corrective Action Plan: Although the School Corporation disagrees with the compliance conclusion, it recognizes the need to strengthen internal controls and documentation related to Title I set-aside monitoring. Going forward, the School Corporation will implement enhanced procedures to document: • the annual determination of the homeless set-aside amount, • periodic monitoring of expenditures against the approved reservation, and • year-end reconciliation of reserved versus expended funds within each grant year. These procedures are intended to improve audit transparency and documentation while maintaining compliance with Title I statutory requirements. INDIANA STATE BOARD OF ACCOUNTS 31 Preparing today’s learners for tomorrow’s opportunities. Anticipated Completion Date: January 31, 2026 _________________________ _Randi Libby (Signature) _______Chief Operating Officer __ (Title) __________January 7, 2026__________ (Date)

View Audit 396929

Finding 1205238 (2025-002)

Material Weakness 2025

Metropolitan School District of Southwest Allen County

IN

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2025-002 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: The School Corporation had not properly designed or implemented an effective system of internal controls, which would include segregation of duties, that would likely be effective in preventing, or dete...

Finding 2025-002 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: The School Corporation had not properly designed or implemented an effective system of internal controls, which would include segregation of duties, that would likely be effective in preventing, or detecting and correcting material noncompliance. Contact Person Responsible for Corrective Action: Erika Horner, Director of Food Service Contact Phone Number and Email Address: (260)431-2030, ehorner@sacs.k12.in.us Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All direct certification information shall be initiated by the Director of Food Service: pulling the information monthly from CNP Web. The list of students to be directly certified will be printed, signed and dated by the Director of Food Service. Once information is imported into the student management system, the Assistant Food Service Director would then cross reference the printed list of information to benefits assigned in the student management system to ensure accuracy. The Assistant Food Service Director will initial next to the students they spot check on the list. The printed document with signatures of both parties will be retained with the school years applications.􀯗 The Director of Food Service has the responsibility to ensure that all vendors are free from suspension, debarment, or aren’t otherwise excluded. Suspension and debarment documents are to be collected on a yearly basis. If such documents are not available through the SFA Cooperative, it will be the responsibility of the Director of Food Service to acquire them through SAM.gov website or contacting the vendor directly. All documents are to be signed, dated, and retained by school year by both the Director of Food Services and the Asst. Director of Food Services. Anticipated Completion Date: January 31, 2026 _________________________ Randi Libby_ (Signature) _______Chief Operating Officer __ (Title) __________January 7, 2026__________ (Date)

View Audit 396929

Finding 1205234 (2025-004)

Material Weakness 2025

East Ramapo Central School District

NY

Material Weakness

Name of Auditee: East Ramapo Central School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2025 CAP Prepared by: Eric Stark, Assistant Superintendent for Business Phone: 845-577-6000 (A) Current Findings on the Schedule of Findings and Questioned...

Name of Auditee: East Ramapo Central School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2025 CAP Prepared by: Eric Stark, Assistant Superintendent for Business Phone: 845-577-6000 (A) Current Findings on the Schedule of Findings and Questioned Costs (4) Audit Finding 2025-004 (a) Comments on the Finding and Recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will not approve expenditures or sign checks for cash disbursements that have not been approved by the claims auditor. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2026.

View Audit 396909

Finding 1205230 (2025-001)

Material Weakness 2025

The Housing Authority of the City of Canton, Mississippi

MS

HUD Housing Programs

To the Department of Housing and Urban Development, During the audit of the Housing Authority’s fiscal year ended June 30, 2025 financial statements, it was determined that the Low Rent Public Housing Program had a significant receivable that was payable from the Housing Authority’s blended componen...

To the Department of Housing and Urban Development, During the audit of the Housing Authority’s fiscal year ended June 30, 2025 financial statements, it was determined that the Low Rent Public Housing Program had a significant receivable that was payable from the Housing Authority’s blended component units. The Housing Authority’s Executive Director, Stanford Beasley, is responsible for implementing the corrective action plan. CAP developed to resolve audit finding: Finding 2025-001 - Internal Control over Financial Reporting We concur with the recommendation and we will establish controls that ensure that interprogram balances are settled on at least a monthly basis. This would include a careful review of the general ledger detail, including all interprogram receivables and payables with month end balances.

View Audit 396905

Finding 1205229 (2025-001)

Material Weakness 2025

North Fork Local School District

OH

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking

All free and reduced meal applications are completed electronically by the parent or guardian through the District's online application system. The parent/guardian inputs household and financial information used to determine eligibility in accordance with the income eligibility guidelines establishe...

All free and reduced meal applications are completed electronically by the parent or guardian through the District's online application system. The parent/guardian inputs household and financial information used to determine eligibility in accordance with the income eligibility guidelines established by the State of Ohio and the National School Lunch Program. To ensure internal controls are in place and that eligibility determinations are accurate, the District will implement a review process whereby all electronic applications submitted by parents or guardians will be reviewed by the Cafeteria Supervisor or a designated staff member prior to final approval. The reviewer will ensure that all required fields are completed, the information provided appears reasonable, and the eligibility determination generated by the system is appropriate based on the information provided on the application. If any application appears incomplete or contains questionable information, the Cafeteria Supervisor or designee will contact the parent or guardian for clarification or correction prior to approving the application. Documentation of the review will be maintained by a checklist or retained electronically to demonstrate that the review occurred. Periodic monitoring of the process will be performed to ensure the control procedures continue to operate as intended and that applications are properly reviewed before eligibility is finalized. Anticipated Completion Date Effective immediately and ongoing. Responsible Contact Person Cafeteria Supervisor Dawn Nelson

View Audit 396900

Finding 1205225 (2025-001)

Material Weakness 2025

Rutgers, the State University of New Jersey

NJ

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2025-001 Eligibility, Reporting (Financial) and Special Tests (Disbursements to or on Behalf of Students) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education and U.S. Department of Health and Human Services (DHHS), DHHS Health Resources and Services Administration Pro...

2025-001 Eligibility, Reporting (Financial) and Special Tests (Disbursements to or on Behalf of Students) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education and U.S. Department of Health and Human Services (DHHS), DHHS Health Resources and Services Administration Program Titles and Assistance Listing Numbers (ALN): Federal Supplemental Educational Opportunity Grants (ALN 84.007), Federal Work-Study Program (ALN 84.033), Federal Perkins Loans (ALN 84.038), Federal Pell Grant Program (ALN 84.063), Federal Direct Student Loans (ALN 84.268), Nurse Faculty Loan Program (ALN 93.264), Health Professions Student Loans, Including Primary Care Loans and Loans for Disadvantaged Students (ALN 93.342), Nursing Student Loans (ALN 93.364), Scholarships for Health Professions Students from Disadvantaged Backgrounds (ALN 93.925) Federal Grant Numbers: E P007A252602 (7/1/2024 – 6/30/2025), E P033A252602 (7/1/2024 – 6/30/2025), E P038A132602 (7/1/2024 – 6/30/2025), E P063P250272 (7/1/2024 – 6/30/2025), P268K260272 (7/1/2024 – 6/30/2025), E-01HP28821-02-02, E-01HP31830-01-00,(7/1/2024 – 6/30/2025), E4CHP42498-01-00 (7/1/2024 – 6/30/2025), E26HP25750, E36HP25751, E11HP27284, E36HP26092, E36HP25751, E26HP25748 (7/1/2024 – 6/30/2025) Contact Person: Robert Fahy, AVP of University Enrollment Services, 848-932-2603 Corrective Action: Since the audit period, the University has strengthened governance and oversight over OSFP by formalizing access controls and reinforcing monitoring practices. Management has established and documented OSFP system roles and responsibilities. A review of user access was performed to ensure alignment with job responsibilities, and users holding multiple or incompatible roles were corrected. In addition, the University implemented an audit log to track user provisioning and deprovisioning activity, providing documented evidence of access changes and removals. The University has also enhanced its change management process to ensure that all updates to OSFP follow the documented change management procedures. These measures collectively strengthen logical access and change management controls and support effective internal control over system operations. Management will continue to monitor the effectiveness of these controls. Anticipated Completion Date: Completed

View Audit 396899

Finding 1205216 (2025-002)

Material Weakness 2025

Passage Home

NC

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: Significant Deficiency in Internal Control over Compliance and Other Matters Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...

Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: Significant Deficiency in Internal Control over Compliance and Other Matters Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management believes the issue resulted from timing overlap with the prior year audit, as the transactions occurred in July and August 2024, shortly after the fiscal year-end June 30, 2024. To address this matter, management has retrained existing staff and is in the process of training the new CFO. In addition, management has performed a re-review of accounting records to confirm that no other instances of sales tax misclassification have occurred. Name of the contact person responsible for corrective action: Karen Harshman Planned completion date for corrective action plan: June 30, 2026

View Audit 396885

Finding 1205215 (2025-002)

Material Weakness 2025

McKendree University

IL

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Student Financial Assistance Cluster Federal Direct Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate controls around monitoring return of Title IV funds to determine changes, either on the electronic processes or review processes that should be made to prope...

Student Financial Assistance Cluster Federal Direct Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate controls around monitoring return of Title IV funds to determine changes, either on the electronic processes or review processes that should be made to properly capture return of Title IV funds on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Planned corrective action: Currently, the return of Title IV calculations are done manually and a second person within Financial Aid reviews the calculation. The University is working on a training engagement for the Financial Aid office which will explore the ability to perform the return of Title IV calculations within the ERP system. A second person would continue to review the calculation. Name(s) of the contact person(s) responsible for corrective action: Patrick Michael, Director of Financial Aid If the United States Department of Education has questions regarding this plan, please call Shari Keffer, Vice President for Administration & Finance at 618-537-6838.

View Audit 396879

Finding 1205214 (2025-001)

Material Weakness 2025

McKendree University

IL

Student Financial Aid Special Tests & Provisions

Student Financial Assistance Cluster Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate controls around monitoring enrollment reporting to determine changes, either on the electronic pro...

Student Financial Assistance Cluster Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate controls around monitoring enrollment reporting to determine changes, either on the electronic processes or review processes, that should be made to properly capture enrollment status changes on a timely basis and to properly monitor its third-party service provider for timely reporting as necessary. Planned corrective action: Processes will be reviewed and updated to ensure submissions are being reported timely and accurately Name(s) of the contact person(s) responsible for corrective action: Patrick Michael, Director of Financial Aid If the United States Department of Education has questions regarding this plan, please call Shari Keffer, Vice President for Administration & Finance at 618-537-6838.

View Audit 396879

Finding 1205212 (2025-001)

Material Weakness 2025

Delta Partners Manor II

MS

HUD Housing Programs Significant Deficiency

Delta Partners Manor II, Inc. (the "Project") respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended December 31, 2025 Audit...

Delta Partners Manor II, Inc. (the "Project") respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended December 31, 2025 Audit Finding Reference: 2025-001 Planned Corrective Action: Management will make an additional deposit to meet requirement and implement controls to ensure that all required deposits are made. Name of Contact Person: If the U. S. Department of Housing and Urban Development for audit has questions regarding this plan, please call Scott Russell at 601-856-2362.

View Audit 396878

Finding 1205211 (2025-003)

Material Weakness 2025

Town of West Warwick

RI

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.318 § 200.326

Significant Deficiency in Internal Control over Compliance, Other Matters Description of Finding The Town of West Warwicks procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Statement of Concurrence or Nonconcurrence Management concurs...

Significant Deficiency in Internal Control over Compliance, Other Matters Description of Finding The Town of West Warwicks procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action The error will be corrected as of the beginning for fiscal year ending June 30, 2027. We will add the paragraph to our existing purchasing policy. This must be done by resolution and given the timeline that takes, we anticipate having this implemented the end of June 2026. Name of Contact Person Kristen Benoit, Finance Director Projected Completion Date 7/1/2026

View Audit 396874

Finding 1205209 (2025-001)

Material Weakness 2025

Catholic Charities, Inc.

MS

Cash Management

Views of Responsible Officials and Planned Corrective Action – Management agrees with the finding. The Organization will return the overpaid federal funds to the grantor upon identification of the duplicate reimbursement. To prevent recurrence, management will implement the following corrective acti...

Views of Responsible Officials and Planned Corrective Action – Management agrees with the finding. The Organization will return the overpaid federal funds to the grantor upon identification of the duplicate reimbursement. To prevent recurrence, management will implement the following corrective actions: (1) establish a formal reconciliation between reimbursement requests submitted and expenditures recorded in the general ledger prior to submission, (2) require secondary review and approval of all grant reimbursement requests by a supervisor not involved in preparation of the request, (3) maintain a centralized reimbursement tracking log documenting submission dates, amounts, and approval confirmations, and (4) provide refresher training on federal cash management training to staff responsible for grant drawdowns.

View Audit 396873

Finding 1205208 (2025-006)

Material Weakness 2025

Salem Community College

NJ

Special Tests & Provisions Student Financial Aid Reporting

Views of Responsible Officials: SCC’s implementation of Student First on August 10, 2026, will help rectify the enrollment reporting issues.

View Audit 396871

Finding 1205204 (2025-002)

Material Weakness 2025

Southeast Nm Community Action Corporation

NM

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action: SNMCAC will monitor administrative cost percentages against grant thresholds to ensure compliance. Person Responsible: Tracey Young, Fiscal Director Completion Date: March 31, 2026

View Audit 396867

Finding 1205203 (2025-001)

Material Weakness 2025

Southeast Nm Community Action Corporation

NM

Reporting Matching / Level of Effort / Earmarking

Corrective Action: SNMCAC will continue to work with the Office of Head Start to prevent future delays in filing. Person Responsible: Tracey Young, Fiscal Director Completion Date: March 31, 2026

View Audit 396867

Finding 1205202 (2025-001)

Material Weakness 2025

Sun Prairie Area School District

WI

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.331 § 200.332

Finding #2025-001: #84.048 -Career and Technical Education - Basic Grants to States Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Subrecipient Monitoring Condition: During our audit procedures, we noted that the District does not have formal, written procedures governi...

Finding #2025-001: #84.048 -Career and Technical Education - Basic Grants to States Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Subrecipient Monitoring Condition: During our audit procedures, we noted that the District does not have formal, written procedures governing subrecipient monitoring. Although the District reviews supporting documentation—such as invoices—submitted by subrecipient schools prior to submitting claims to the Department of Public Instruction (DPI), these practices are not documented in an established policy or procedure. Criteria: Uniform Guidance (2 CFR 200.331–200.332) requires pass-through entities to establish and implement written procedures for monitoring subrecipients to ensure compliance with federal program requirements and achievement of performance goals. Cause: The District has not developed or implemented formal written policies and procedures for subrecipient monitoring. Effect: In the absence of formalized procedures, the District’s monitoring practices may be applied inconsistently, increasing the risk of unallowable costs, noncompliance with federal requirements, or misunderstandings between the District and its subrecipients. This could lead to questioned costs or administrative issues during oversight by DPI or other regulatory bodies. Recommendation: We recommend that the District develop and adopt formal written procedures outlining its subrecipient monitoring activities. These procedures should clearly describe monitoring responsibilities, required documentation, review steps, communication expectations, and follow-up actions. Implementing a formalized process will help ensure consistent oversight and compliance with federal regulations. Grantee Response: The District will develop and implement written procedures that outline the required monitoring steps, documentation standards, communication protocols, and follow-up expectations for subrecipient oversight. These procedures will align with the requirements of Uniform Guidance and DPI expectations.

View Audit 396861

Finding 1205201 (2025-004)

Material Weakness 2025

Jewish Child Care Association of New York and Affiliated Organization

NY

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.302

JCCA CORRECTIVE ACTION PLAN March 23, 2026 Health Resources and Services Administration Jewish Child Care Association of New York (d/b/a JCCA) and Affiliated Organization respectfully submits the following corrective action plan for the year ended June 30, 2025. _____________________________________...

JCCA CORRECTIVE ACTION PLAN March 23, 2026 Health Resources and Services Administration Jewish Child Care Association of New York (d/b/a JCCA) and Affiliated Organization respectfully submits the following corrective action plan for the year ended June 30, 2025. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2025 The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS – FINANCIAL STATEMENT FINDINGS Finding 2025-001 – Account Analyses MATERIAL WEAKNESS Recommendation We recommend that the Agency implement policies, procedures and controls to ensure that all accounting records are analyzed and reconciled on a monthly basis. Action Taken BTQ Financial is spearheading a comprehensive stabilization project to refine the chart of accounts and reconstruct historical tracking for the permanent endowment fund. BTQ already has in place a rigorous monthly closing schedule. This includes establishing automated reconciliation protocols for program service revenue, endowment tracking, and inter-company accounts to ensure GAAP compliance and timely board reporting. These policies, procedures, and controls to ensure that all accounting records are analyzed and reconciled on a monthly basis have already been incorporated into FY2026 monthly close process. Finding 2025-002 – Information Technology – General Control Activities SIGNIFICANT DEFICIENCY Recommendation We recommend the Agency follow their policy for password age. We also recommend the Agency perform a risk assessment over the information technology environment. We recommend a written risk assessment and penetration test to be performed annually and vulnerability scans to be performed quarterly. Action Taken The Agency has configured NetSuite and Active Directory to programmatically enforce password aging and complexity requirements that strictly mirror our established IT Security Policy. Furthermore, we have moved beyond interview-based assessments to an annual cadence of formal, written risk assessments and penetration testing, supported by continuous monthly vulnerability monitoring through our Security Operation Center (SOC). An interview-based risk assessment was performed in Q3 2025, and monthly vulnerability scans are managed by Arctic Wolf, our Security Operation Center (SOC) service provider. To further strengthen our posture, we will initiate an annual cadence of formal external and internal penetration tests starting in Q2-Q3 2026. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Unaccompanied Alien Children Program (Assistance Listing Number 93.676), FAIN # 90ZU0603, 90ZU0567, and 90ZU0536, for FY 2025 - Significant Deficiency Finding 2025-003 – Reporting Recommendation We recommend that management of the Agency implement procedures to track all federal reporting deadlines and ensure that reports are reviewed and submitted timely. This could include maintaining a centralized grant reporting calendar and implementing supervisory review prior to submission. Action Taken With the outsourcing to BTQ now fully operational, a centralized Federal Grant Reporting Calendar has been established. This calendar includes automated alerts for all 30/60/90-day deadlines. BTQ has also implemented a dual-level supervisory review process to ensure that all future reports are validated against the general ledger and submitted well in advance of federal deadlines. This protocol has been strictly applied to all federal reporting for the FY2026 cycle. U.S. Department of Health and Human Services, Unaccompanied Alien Children Program (Assistance Listing Number 93.676), FAIN # 90ZU0603, 90ZU0567, and 90ZU0536, for FY 2025 - Significant Deficiency Finding 2025-004 – Cash Management Recommendation We recommend that management of the Agency implement formal controls over the drawdown process that includes establishing procedures requiring documented supervisory review and approval of all drawdown requests and ensuring drawdowns are based on immediate cash needs so that federal funds are expended within a reasonable amount of time. Action Taken The Agency, in collaboration with BTQ Financial, has implemented a formalized "Drawdown Authorization Protocol." This new workflow improves upon the existing, and adds a standardized approach to every drawdown request, documented supporting schedules (showing immediate cash needs), and formal approval from BTQ’s PM, SVPF, VPF, or AVPF. This ensures a clear audit trail and prevents the accumulation of excess federal cash on hand. If the Health Resources and Services Administration has questions regarding this plan, please call Kenneth Shieh, Chief Administration Officer at (718) 747-4367. Sincerely yours, Kenneth Shieh, Chief Administrative Officer

View Audit 396857

Finding 1205200 (2025-003)

Material Weakness 2025

Jewish Child Care Association of New York and Affiliated Organization

NY

Reporting § 200.238

JCCA CORRECTIVE ACTION PLAN March 23, 2026 Health Resources and Services Administration Jewish Child Care Association of New York (d/b/a JCCA) and Affiliated Organization respectfully submits the following corrective action plan for the year ended June 30, 2025. _____________________________________...

JCCA CORRECTIVE ACTION PLAN March 23, 2026 Health Resources and Services Administration Jewish Child Care Association of New York (d/b/a JCCA) and Affiliated Organization respectfully submits the following corrective action plan for the year ended June 30, 2025. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2025 The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS – FINANCIAL STATEMENT FINDINGS Finding 2025-001 – Account Analyses MATERIAL WEAKNESS Recommendation We recommend that the Agency implement policies, procedures and controls to ensure that all accounting records are analyzed and reconciled on a monthly basis. Action Taken BTQ Financial is spearheading a comprehensive stabilization project to refine the chart of accounts and reconstruct historical tracking for the permanent endowment fund. BTQ already has in place a rigorous monthly closing schedule. This includes establishing automated reconciliation protocols for program service revenue, endowment tracking, and inter-company accounts to ensure GAAP compliance and timely board reporting. These policies, procedures, and controls to ensure that all accounting records are analyzed and reconciled on a monthly basis have already been incorporated into FY2026 monthly close process. Finding 2025-002 – Information Technology – General Control Activities SIGNIFICANT DEFICIENCY Recommendation We recommend the Agency follow their policy for password age. We also recommend the Agency perform a risk assessment over the information technology environment. We recommend a written risk assessment and penetration test to be performed annually and vulnerability scans to be performed quarterly. Action Taken The Agency has configured NetSuite and Active Directory to programmatically enforce password aging and complexity requirements that strictly mirror our established IT Security Policy. Furthermore, we have moved beyond interview-based assessments to an annual cadence of formal, written risk assessments and penetration testing, supported by continuous monthly vulnerability monitoring through our Security Operation Center (SOC). An interview-based risk assessment was performed in Q3 2025, and monthly vulnerability scans are managed by Arctic Wolf, our Security Operation Center (SOC) service provider. To further strengthen our posture, we will initiate an annual cadence of formal external and internal penetration tests starting in Q2-Q3 2026. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Unaccompanied Alien Children Program (Assistance Listing Number 93.676), FAIN # 90ZU0603, 90ZU0567, and 90ZU0536, for FY 2025 - Significant Deficiency Finding 2025-003 – Reporting Recommendation We recommend that management of the Agency implement procedures to track all federal reporting deadlines and ensure that reports are reviewed and submitted timely. This could include maintaining a centralized grant reporting calendar and implementing supervisory review prior to submission. Action Taken With the outsourcing to BTQ now fully operational, a centralized Federal Grant Reporting Calendar has been established. This calendar includes automated alerts for all 30/60/90-day deadlines. BTQ has also implemented a dual-level supervisory review process to ensure that all future reports are validated against the general ledger and submitted well in advance of federal deadlines. This protocol has been strictly applied to all federal reporting for the FY2026 cycle. U.S. Department of Health and Human Services, Unaccompanied Alien Children Program (Assistance Listing Number 93.676), FAIN # 90ZU0603, 90ZU0567, and 90ZU0536, for FY 2025 - Significant Deficiency Finding 2025-004 – Cash Management Recommendation We recommend that management of the Agency implement formal controls over the drawdown process that includes establishing procedures requiring documented supervisory review and approval of all drawdown requests and ensuring drawdowns are based on immediate cash needs so that federal funds are expended within a reasonable amount of time. Action Taken The Agency, in collaboration with BTQ Financial, has implemented a formalized "Drawdown Authorization Protocol." This new workflow improves upon the existing, and adds a standardized approach to every drawdown request, documented supporting schedules (showing immediate cash needs), and formal approval from BTQ’s PM, SVPF, VPF, or AVPF. This ensures a clear audit trail and prevents the accumulation of excess federal cash on hand. If the Health Resources and Services Administration has questions regarding this plan, please call Kenneth Shieh, Chief Administration Officer at (718) 747-4367. Sincerely yours, Kenneth Shieh, Chief Administrative Officer

View Audit 396857

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