Corrective Action Plans

Finding 1241404 (2025-001)

Material Weakness 2025

IL

The Management Agent will review the fixed assets lapse schedule to determine the proper calculation of the current year depreciation expense.

View Audit 415515

Finding 1241392 (2025-005)

Material Weakness 2025

Capital City Youth Services, Inc.

FL

Allowable Costs / Cost Principles

2025-005 ALN 93.623 Basic Center Program - Allowable Activities and Allowable Costs/Cost Principles - Disbursement Documentation Management's Response: Management acknowledges the finding regarding inadequate supporting documentation for an expenditure charged to the Basic Center Program and agrees ...

2025-005 ALN 93.623 Basic Center Program - Allowable Activities and Allowable Costs/Cost Principles - Disbursement Documentation Management's Response: Management acknowledges the finding regarding inadequate supporting documentation for an expenditure charged to the Basic Center Program and agrees that federal award expenditures should be adequately supported and appropriately authorized. No questioned costs were identified by the auditors. This finding is related to the supporting documentation deficiency identified in Financial Statement Finding 2025-005. Corrective action will therefore be addressed in conjunction with that finding. Going forward, procedures will require sufficient documentation to support the nature, amount, business purpose, approval, and allowability of expenditures charged to federal awards, along with appropriate review and record retention. Because the underlying transaction occurred prior to the administrative transition, these actions are prospective and are intended to strengthen federal award documentation and reduce the risk of recurrence. Anticipated Implementation Date: July 1, 2026 Responsible Party: Big Bend Community Based Care, Inc. dba NWF Health Network

View Audit 415506

Finding 1241390 (2025-004)

Material Weakness 2025

Capital City Youth Services, Inc.

FL

Allowable Costs / Cost Principles

2025-004 ALNs 93.550 Transitional Living & 93.623 Basic Center Program - Allowable Activities and Allowable Costs/Cost Principles Payroll Documentation Management's Response: Management acknowledges the finding regarding unavailable payroll documentation supporting expenditures charged to the Transi...

2025-004 ALNs 93.550 Transitional Living & 93.623 Basic Center Program - Allowable Activities and Allowable Costs/Cost Principles Payroll Documentation Management's Response: Management acknowledges the finding regarding unavailable payroll documentation supporting expenditures charged to the Transitional Living and Basic Center Programs. Management agrees that payroll costs charged to federal awards should be adequately documented and supported. No questioned costs were identified by the auditors. This finding is related to the payroll documentation and record-retention deficiency identified in Financial Statement Finding 2025-004. Corrective action will be addressed in conjunction with that finding. Going forward, procedures will require retention of documentation supporting employee pay rates, approved time records, payroll registers, payroll allocations, and other records necessary to substantiate payroll expenditures charged to federal awards. While unavailable historical records cannot be retroactively recreated in all instances, these actions are intended to strengthen payroll documentation and federal award compliance prospectively. Anticipated Implementation Date: July 1, 2026 Responsible Party: Big Bend Community Based Care, Inc. dba NWF Health Network

View Audit 415506

Finding 1241386 (2025-002)

Material Weakness 2025

Capital City Youth Services, Inc.

FL

Allowable Costs / Cost Principles

2025-002 ALN 93.623 Basic Center Program- Allowable Activities and Allowable Costs/Cost Principles - Cost Allocation Plan Management's Response: Management acknowledges the finding related to the allocation, documentation, and reconciliation of expenditures charged to the Basic Center Program and ag...

2025-002 ALN 93.623 Basic Center Program- Allowable Activities and Allowable Costs/Cost Principles - Cost Allocation Plan Management's Response: Management acknowledges the finding related to the allocation, documentation, and reconciliation of expenditures charged to the Basic Center Program and agrees that federal award expenditures should be properly allocated, supported, and reconciled to the Organization's accounting records. No questioned costs were identified by the auditors. This finding is related to the cost allocation deficiency identified in Financial Statement Finding 2025-002. Corrective action will therefore be addressed in conjunction with that finding. Management and the new administrative company will review the cost allocation methodology, strengthen supporting documentation, and require applicable federal program expenditure reports and schedules to be reconciled to the general ledger and appropriately reviewed. Because the underlying transactions occurred prior to the administrative transition, these actions are prospective and are intended to strengthen federal award accounting and reduce the risk of recurrence. Anticipated Implementation Date: July 1, 2026 Responsible Party: Big Bend Community Based Care, Inc. dba NWF Health Network

View Audit 415506

Finding 1241384 (2025-003)

Material Weakness 2025

Afghan Cultural Society of Mn

MN

Procurement, Suspension & Debarment

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends the Organization to review the various requirements involved with procurement requirements with the individuals ...

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends the Organization to review the various requirements involved with procurement requirements with the individuals involved in this process to ensure they understand the requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Due to the previous year’s audit report being received late in the year 2025, this is a finding that was not addressed until late in 2025. Procurement processes have been updated. These were implemented in late 2025. Name(s) of the contact person(s) responsible for corrective action: Nasreen Sajady Planned completion date for corrective action plan: 10/13/2026 If the cognizant agency has questions regarding this plan, please call Nasreen Sajady, Executive Director of Aghan Cultural Society of MN, at 612-413-6111.

View Audit 415503

Finding 1241383 (2025-002)

Material Weakness 2025

Afghan Cultural Society of Mn

MN

Cash Management Material Weakness Period of Performance

U.S. Department of Health and Human Services 2025-002 Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that organization improve grant tracking to ensure that on...

U.S. Department of Health and Human Services 2025-002 Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that organization improve grant tracking to ensure that only costs incurred within the period of performance are included in the reimbursement requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Expenditure trackers are being updated for ease of use and will include notes on exact end of contract dates instead of just the month and year. This will take place starting in Q4 2026. Name(s) of the contact person(s) responsible for corrective action: Nasreen Sajady Planned completion date for corrective action plan: 10/13/2026

View Audit 415503

Finding 1241338 (2025-001)

Material Weakness 2025

Stark County Community Action Agency

OH

Reporting § 200.512

Finding 2025-001 Submission of Reporting Package Criteria: 2 CFR 200.512(a)(1) states that the audit, the data collection form, and the reporting package be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever i...

Finding 2025-001 Submission of Reporting Package Criteria: 2 CFR 200.512(a)(1) states that the audit, the data collection form, and the reporting package be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier). Condition: The Agency did not timely submit the Single Audit Reporting Package for the year ended December 31, 2025. Cause: Due to delays in the audit process, the December 31, 2025 audit was not completed until after the submission deadline. Effect: Failure to submit the data collection form timely may effect compliance with Uniform Guidance reporting requirements. Recommendation: We recommend the accounting records are prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form are completed by the required deadline. Corrective action taken or planned: The Agency concurs with recommendations that the accounting records be prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form are completed by the required deadline. As several communications to the auditor resulted in either no and/or untimely responses to the Agency, o ensure timely completion and submission of the annual Single Audit reporting package, the Agency will: (1) Schedule and implement a pre-audit meeting in advance of the audit scheduling. (2) Ensure that future auditor Statement of Work (SOW) explicitly require bi-weekly written reports be delivered to the Agency that communicates the status of the audit in progress (e.g., items requested , delivered, received, risks to timeline and budget, overall status). (3) Communicate timeline and budget concerns to the auditors managing partner(s) and to the Agency Finance Committee. (4) Confirm the audit calendar with the auditor detailing assigned responsibilities and deadlines for completing year-end reconciliations, the Schedule of Expenditures of Federal Awards and supporting documentation. Name of contact person responsible for correction action: Mr. Rodney Reasonover Anticipated completion date: December 31, 2026

View Audit 415476

Finding 1241304 (2025-001)

Material Weakness 2025

St. Croix Labor Union Mutual Homes, Inc. Phase I

NJ

HUD Housing Programs

Management agrees with the finding and the auditor's recommendations have been adopted. The tenant security deposit was fully funded subsequent to year end on September 9, 2026. To ensure compliance going forward the tenant security deposit account will be reconciled monthly against the liability an...

Management agrees with the finding and the auditor's recommendations have been adopted. The tenant security deposit was fully funded subsequent to year end on September 9, 2026. To ensure compliance going forward the tenant security deposit account will be reconciled monthly against the liability and any shortfalls will be remedied immediately.

View Audit 415446

Finding 1241262 (2025-001)

Material Weakness 2025

Detroit Police Athletic League, Inc.

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Manag...

Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Management is committed to strengthening how we track and allocate hours to grant-funded projects to ensure full compliance with 2 CFR §200.430. Going forward, the organization will implement a time study approach to support the allocation of personnel costs to federal grants. Employees working across multiple funding sources will participate in periodic time studies designed to reasonably estimate the distribution of their time based on actual activities performed. The results of these time studies will be used as the basis for allocating payroll costs to the appropriate grants, and will be supported by documentation and supervisory review. We will also implement consistent tools and processes to ensure allocations are applied systematically across all funding sources. On a monthly basis, the finance team will review and reconcile payroll allocations to ensure they align with the established methodology. In addition, we will provide training and ongoing oversight to reinforce compliance and prevent similar issues in the future.

View Audit 415391

Finding 1241261 (2025-002)

Material Weakness 2025

Northside Properties, Inc.

FL

HUD Housing Programs

Finding 2025-002 Reporting – Late REAC Submission and Late OMB Data Collection Form Submission 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.195 Section 8 Housing Assistance Payments Program Material Weakness in Internal Control – Material Nonc...

Finding 2025-002 Reporting – Late REAC Submission and Late OMB Data Collection Form Submission 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.195 Section 8 Housing Assistance Payments Program Material Weakness in Internal Control – Material Noncompliance Condition: The Organization’s annual financial statement data was not submitted within the timeframes specified by HUD. The financial statement data was due by March 31, 2026, but the financials were not issued until October 28, 2026. The Organization was also required to submit the OMB Data Collection Form to the Federal Audit Clearinghouse (“FAC”) by September 30, 2026, but was not filed timely as the audit was completed on October 28, 2026. Auditor’s Recommendation: We recommend that the Organization make every effort to submit its annual financial statement data within the timeframe specified by HUD. Action Taken: The Organization has maintained contact with HUD and prioritized submitting the annual financial statement data after they were informed it was late. Effective Date: October 28, 2026 Contact Information: Susan Wright, Director of Operations Northside Mental Health Center, Inc. Management Agent 12512 Bruce B Downs Blvd Tampa, FL 33612 (813) 977-8700

View Audit 415387

Finding 1241259 (2025-003)

Material Weakness 2025

Midcoast Maine Community Action

ME

Reporting § 200.512

Management acknowledges that the fiscal year 2025 single audit reporting package was not submitted to the Federal Audit Clearinghouse within the required timeframe. At the end of fiscal year 2025, the Organization experienced staffing transition and a related backlog while simultaneously implementin...

Management acknowledges that the fiscal year 2025 single audit reporting package was not submitted to the Federal Audit Clearinghouse within the required timeframe. At the end of fiscal year 2025, the Organization experienced staffing transition and a related backlog while simultaneously implementing new accounting system. These circumstances required additional time to complete year-end reconciliations, validate account balances, and finalize financial reporting schedules and supporting documentation needed for the audit. The Organization is current with its account reconciliations and has increased the involvement of its senior accountant in the monthly close. The outsourced accounting service provider is providing training and knowledge transfer to the senior accountant, and additional personnel are involved in key accounting and reporting activities to strengthen continuity and reduce reliance on any single individual. The Organization will establish and maintain a year-end checklist and a single audit timeline that includes milestones for closing the general ledger; completing and reviewing account reconciliations; preparing the financial statements and Schedule of Expenditures of Federal Awards; assembling supporting documentation; responding to audit requests; completing management review; and submitting the reporting package to the Federal Audit Clearinghouse. Responsibilities and target dates will be assigned for each milestone, and progress will be monitored through regular audit status meetings and documented tracking of requests, due dates, responsible parties, and outstanding items. Management has also enhanced coordination among the President/CEO, fiscal staff, Finance Committee, and accounting service provider. Monthly reconciliations, financial reporting, and maintenance of supporting schedules throughout the year will provide a more complete and timely foundation for the annual audit. To support continuity during future staffing changes, the Organization will maintain current documentation of key accounting, grant reporting, and audit coordination procedures and will continue to strengthen its knowledge-transfer practices. These actions are intended to improve audit readiness and support timely compliance with Federal Audit Clearinghouse submission requirements. The anticipated completion date for this corrective action is October 31, 2026.

View Audit 415374

Finding 1241258 (2025-002)

Material Weakness 2025

Midcoast Maine Community Action

ME

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management concurs with this finding and has taken steps to strengthen controls over the preparation, review, and submission of fiscal reports. For fiscal year 2026, the Organization has implemented enhanced internal controls requiring the senior accountant to prepare the reports, program directors ...

Management concurs with this finding and has taken steps to strengthen controls over the preparation, review, and submission of fiscal reports. For fiscal year 2026, the Organization has implemented enhanced internal controls requiring the senior accountant to prepare the reports, program directors to review and approve all programmatic and fiscal reports for accuracy, completeness, and compliance prior to submission to the outsourced accounting for final fiscal review. Documentation of these reviews and approvals is maintained to provide evidence of oversight. Written procedures have been updated to clearly define responsibilities, review timelines, and approval requirements, and periodic monitoring will be conducted to ensure controls remain effective, particularly during staff transitions. These actions are intended to strengthen accountability, preserve continuity, and reduce the risk of incomplete or inaccurate reporting. In addition, staff responsible for federal Head Start grant reporting, including the President/CEO, Head Start Director, and fiscal staff, attended the Fiscal Accountability, Integrity, & Risk (FAIR) Forum in September 2026 to further strengthen our understanding of the regulations pertaining to this federal award. Also, the Organization’s Senior Accountant will attend Head Start’s National Center on Program Management and Fiscal Operations (PMFO) Institute to learn practical strategies related to financial leadership, internal controls, financial reporting, cost allocation, audit readiness, and organizational accountability. This training will go far to ensure a clear understanding of reporting requirements, including completion of SF-425 reports and the reporting of recipient share of expenditures. The anticipated completion date for this corrective action is September 30, 2026.The PFMO training pertaining to this finding will be completed by November 30, 2026.

View Audit 415374

Finding 1241255 (2025-002)

Material Weakness 2025

Town of Marlborough

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency

Suspension and Debarment over COVID-19 America Rescue Plan Act Recommendation: We recommend that the Town design controls to ensure an adequate review process in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with audit finding: The...

Suspension and Debarment over COVID-19 America Rescue Plan Act Recommendation: We recommend that the Town design controls to ensure an adequate review process in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town has developed a procedure to review the System for Award Management (SAM) before engaging with a contractor in a project that uses federal funds including funds from the America Rescue Plan Act. A written process will be prepared to record and maintain appropriate documentation. Name of the contact person responsible for corrective action: Finance Director and Town Planner Planned completion date for corrective action plan: Since this report is overdue, the estimated date is before the start of the FY 26 audit.

View Audit 415373

Finding 1241254 (2025-002)

Material Weakness 2025

Davis & Elkins College

WV

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

Management acknowledges the reporting package and Data Collection Form were not submitted to the Federal Audit Clearinghouse by the required deadline due to delays in completing the audited financial statements.. Management has addressed the staffing challenges which caused the delay by evaluating r...

Management acknowledges the reporting package and Data Collection Form were not submitted to the Federal Audit Clearinghouse by the required deadline due to delays in completing the audited financial statements.. Management has addressed the staffing challenges which caused the delay by evaluating resource needs, filling key positions, and improving the assignment of financial reporting responsibilities. These actions are intended to support the timely completion of the annual audit and ensure compliance with future Federal Audit Clearinghouse reporting deadlines.

View Audit 415371

Finding 1241246 (2025-006)

Material Weakness 2025

CITY OF BOWDLE

SD

Procurement, Suspension & Debarment § 200.318 § 200.326

The Finance Officer, Cory Kappenman, is the contact person at this entity responsible for the corrective action plan for this finding. The City will establish controls to follow all applicable procurement requirements under the Uniform Guidance and applicable CFR sections.

View Audit 415365

Finding 1241244 (2025-001)

Material Weakness 2025

El Concilio California

CA

Reporting § 200.512

Recommendation: We recommend that management implement procedures to ensure timely coordination with auditors, especially during periods of leadership transition. Clearly defined internal timelines and accountability for providing audit documentation will help support timely completion and submissio...

Recommendation: We recommend that management implement procedures to ensure timely coordination with auditors, especially during periods of leadership transition. Clearly defined internal timelines and accountability for providing audit documentation will help support timely completion and submission of future audits. Management's Response: Leadership recognizes the importance of timely Single Audit submissions and is implementing improvements in internal coordination and communication processes. The finance department is currently undergoing systems and procedural changes to ensure timely completion of the audit and compliance with federal requirements going forward.

View Audit 415358

Finding 1241243 (2025-003)

Material Weakness 2025

City of Dexter, Missouri

IL

Finding Type: Compliance andmaterial weakness related to Reporting compliance requirements. Name of Contact Person: Ms. Crystal Bishop, City Clerk, (573) 624-5959. Recommendation: We recommend the City should ensure that all reports are filed timely. Corrective Action: We have filed all reports sinc...

Finding Type: Compliance andmaterial weakness related to Reporting compliance requirements. Name of Contact Person: Ms. Crystal Bishop, City Clerk, (573) 624-5959. Recommendation: We recommend the City should ensure that all reports are filed timely. Corrective Action: We have filed all reports since this report as required. We are working with the auditor to ensure the audits can be completed in a more timely manner. Proposed Completion Date: Fiscal year 2026.

View Audit 415355

Finding 1241233 (2025-001)

Material Weakness 2025

Mt. Olive Community Outreach Center, INC

GA

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305

Mt. Olive Community Outreach Center, Inc. Corrective Action Plan Grant Budget Monitoring and Expenditure Control Finding Mt. Olive Community Outreach Center, Inc. (MOCOC) recognizes the need to strengthen its internal fiscal controls to ensure expenditures remain within approved grant budgets. As a ...

Mt. Olive Community Outreach Center, Inc. Corrective Action Plan Grant Budget Monitoring and Expenditure Control Finding Mt. Olive Community Outreach Center, Inc. (MOCOC) recognizes the need to strengthen its internal fiscal controls to ensure expenditures remain within approved grant budgets. As a small nonprofit administering multiple grant awards, the organization is implementing additional monitoring procedures to prevent overspending and ensure compliance with all grant requirements. Root Cause The organization did not have a formal written procedure outlining how grant expenditures would be monitored throughout the grant period. Although expenditures were reviewed on an ongoing basis, the review process was not consistently documented or supported by a standardized budget monitoring procedure. Corrective Action Effective immediately, MOCOC will implement the following procedures for all grant-funded programs: 1. Monthly Budget Monitoring The Program Director and (Accountant?) will review each active grant budget on a monthly basis. A Budget-to-Actual report will be reviewed to compare approved budgets with actual expenditures and remaining balances. 2. Pre-Expenditure Budget Verification Before any grant-funded purchase or financial commitment is made, the Program Director will verify that sufficient funds remain within the appropriate budget category. No expenditure will be approved if adequate funds are not available. 3. Grant Budget Tracking The Program Director/(Accountant) will maintain a budget tracking spreadsheet for each active grant showing: • Approved budget • Expenditures to date • Remaining balance • Percentage of budget utilized This tracking document will be updated regularly and reviewed during the monthly budget meetings. 4. Spending Threshold Monitoring When expenditures reach approximately 85% of the approved budget or any major budget category, the Program Director and (Accountant?) will review the remaining budget and determine whether spending adjustments or a budget revision request, if permitted by the funding agency, is necessary. 5. Financial Oversight The Program Director will review and approve all grant-related expenditures before payment. The Program will process payments, maintain accounting records, and reconcile expenditures to the accounting system, after they have been properly approved and signed off on to process. Monthly financial reports will be provided to management for review. Responsible Staff • Executive Director • Program Director • Program Assistants • Accountant (When Applicable) Implementation Date These procedures become effective immediately upon approval and will be incorporated into the organization's Fiscal Policies and Procedures Manual. Monitoring Compliance with these procedures will be monitored through: • Monthly budget review meetings between the Executive Director, Program Director and (Accountant?) • Documentation of budget reviews and any corrective actions taken. • Periodic review of financial reports by the Board of Directors if applicable. • Annual review of these procedures to determine whether revisions or additional controls are needed. Expected Outcome Implementation of these procedures will strengthen MOCOC's internal controls, improve budget oversight, reduce the risk of overspending, and ensure continued compliance with grant requirements and sound fiscal management practices. These measures will promote accountability while providing reasonable internal controls appropriate for the size and structure of the organization.

View Audit 415318

Finding 1241232 (2025-001)

Material Weakness 2025

Clayton County Community Services Authority, Inc.

GA

Allowable Costs / Cost Principles Reporting

The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. Wit...

The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. With the completion of the fiscal year 2025 audit, the organization is working diligently with the audit firm to complete the fiscal year 2026 audit. Preliminary year end close out and reconciliations of fiscal year 2026 general ledger transactions and reports have already begun. The organization is working closely with the audit firm with the immediate transition into the fiscal year 2026 audit schedule. All subsequent year's audits have been completed and the fiscal year 2025 audit will be submitted as soon as possible in order to bring the organization current and in compliance with this finding. The anticipated timeline for the completion of the fiscal year 2026 audit December 31, 2026. The agency anticipates presenting the fiscal year 2026 final audit to the Board of Directors at the January 2027 Board meeting. With the completion of the FY2026 audit, the agency will be in full compliance with the Annual Audit requirements as set forth by federal and state regulations. This will bring the agency into full compliance for this finding.

View Audit 415315

Finding 1241193 (2025-002)

Material Weakness 2025

Community Health & Wellness Partners of Logan County

OH

Eligibility HUD Housing Programs Significant Deficiency

Health Center Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) – Assistance Listing No. 93.224/93.527 Recommendation: We recommend that management implement a secondary review or approval control to validate that assign...

Health Center Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) – Assistance Listing No. 93.224/93.527 Recommendation: We recommend that management implement a secondary review or approval control to validate that assigned discount levels align with documented income at the time the application is considered complete, periodically test a sample of sliding fee determinations to ensure consistent application of the fee schedule, and provide training to registration and billing staff to reinforce SFDP requirements and documentation standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The organization is developing a new training for intake staff and improving the monitoring and review process. Name(s) of the contact person(s) responsible for corrective action: Tara Bair, CEO Planned completion date for corrective action plan: September 2026

View Audit 415269

Finding 1241173 (2025-001)

Material Weakness 2025

Columbia River Mental Health Services

WA

Cash Management Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.305

CRMHS management concurs with the finding. During the fiscal year ended June 30, 2025, CRMHS did not consistently operate internal controls over federal cash management as designed. Specifically, a federal draw was processed in excess of immediate cash needs and was not fully reconciled to supportin...

CRMHS management concurs with the finding. During the fiscal year ended June 30, 2025, CRMHS did not consistently operate internal controls over federal cash management as designed. Specifically, a federal draw was processed in excess of immediate cash needs and was not fully reconciled to supporting allowable expenditures prior to submission. This resulted in federal funds being drawn in advance of program disbursement requirements. Management acknowledges that this practice does not comply with 2 CFR §200.305, which requires non-federal entities to minimize the time between drawdown of federal funds and their disbursement for program purposes. While the funds were ultimately expended on allowable program costs, the timing of the draw created a compliance exception and reflects a material weakness in internal control over compliance. Management takes this matter seriously and has implemented corrective measures to strengthen cash management oversight and reconciliation procedures. Such actions include: CRMHS has completed a full reconciliation of all drawdowns under Assistance Listing 93.696 to supporting allowable expenditures through June 30, 2025. • Any excess cash balances identified were evaluated and adjusted to ensure compliance with federal cash management requirements. • Pre-Draw Reconciliation Requirement—No draw request may be submitted without documented reconciliation to recorded allowable expenditures. • Segregation of Duties and Review—the draw request and documented reconciliation will be reviewed and signed off on by a second qualified member of the accounting team. • Monthly Grant Cash Monitoring—CRMHS will compare cumulative drawdowns to cumulative allowable expenditures to identify and resolve any excess cash position.

View Audit 415251

Finding 1241172 (2025-005)

Material Weakness 2025

Community Health Service, Inc.

MN

Reporting § 200.328

Federal Financial Reporting Type: Significant Deficiency Corrective Actions: - Establish compliance calendar and tracking system. - Assign responsibility and require supervisory review. - Monitor reporting timelines. Responsible Parties: Chief Executive Officer and Chief Financial Officer

View Audit 415245

Finding 1241171 (2025-004)

Material Weakness 2025

Community Health Service, Inc.

MN

Special Tests & Provisions Allowable Costs / Cost Principles Material Weakness

Sliding Fee Documentation Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Ensure complete documentation is obtained and retained. - Implement monitoring and periodic reviews. - Provide staff training. Responsible Parties: Chief Executive Officer and Chief Financial ...

Sliding Fee Documentation Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Ensure complete documentation is obtained and retained. - Implement monitoring and periodic reviews. - Provide staff training. Responsible Parties: Chief Executive Officer and Chief Financial Officer

View Audit 415245

Finding 1241170 (2025-003)

Material Weakness 2025

Community Health Service, Inc.

MN

Cash Management Internal Control / Segregation of Duties Material Weakness § 200.305

Cash Management Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Implement reconciliation of each drawdown to actual expenditures. - Require detailed supporting documentation. - Establish supervisory approval process. Responsible Parties: Chief Executive Officer and ...

Cash Management Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Implement reconciliation of each drawdown to actual expenditures. - Require detailed supporting documentation. - Establish supervisory approval process. Responsible Parties: Chief Executive Officer and Chief Financial Officer

View Audit 415245

Finding 1241166 (2025-001)

Material Weakness 2025

New Jersey Coalition for Inclusive Education

NJ

§ 200.512

Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation. During the prior audit periods, delays in completing the audit...

Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation. During the prior audit periods, delays in completing the audit and submitting the required audit package resulted from organizational and operational challenges, which have recently resulted in changes in leadership and financial operations. The Organization has taken steps to strengthen its financial and compliance processes and will develop a formal audit compliance calendar that identifies all required milestones, responsible parties, and submission deadlines, in coordination with the organization's accountant, bookkeeper, and auditor. The CEO and the Board will monitor progress to ensure that future audit packages are submitted to the Federal Clearinghouse within the required timeframe.

View Audit 415244

Corrective Action Plans

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