Corrective Action Plans

Finding 1224029 (2025-002)

Material Weakness 2025

VA

Questioned Costs Reporting Internal Control / Segregation of Duties

With the help of a consulting firm, the City has reviewed our internal controls, processes and procedures to correct these issues. Within the last six months, experienced staff have increased our ability to more closely monitor and record budgeting issues in a timely manner, according to federal gra...

With the help of a consulting firm, the City has reviewed our internal controls, processes and procedures to correct these issues. Within the last six months, experienced staff have increased our ability to more closely monitor and record budgeting issues in a timely manner, according to federal grant requirements. Anticipated Completion Date: December 31, 2026 Responsible Contact Person: Linda H. Conover, Interim Finance Director

View Audit 407440

Finding 1224028 (2025-003)

Material Weakness 2025

JERSEY SHORE AREA JNT WTR AUTH

PA

Procurement, Suspension & Debarment

The staff will collaborate with the Manager to prepare the necessary written policies and procedures.

View Audit 407438

Finding 1224027 (2025-002)

Material Weakness 2025

Homeward Pikes Peak

CO

Questioned Costs HUD Housing Programs Significant Deficiency

Finding Number: 2025-002 Application of Rent Reasonableness Standards Planned Corrective Action: 1. Rent reasonableness forms will undergo a secondary review to ensure proper comparability. 2. If the assisted unit is above those of comparable units, documentation will be made and relevant support wi...

Finding Number: 2025-002 Application of Rent Reasonableness Standards Planned Corrective Action: 1. Rent reasonableness forms will undergo a secondary review to ensure proper comparability. 2. If the assisted unit is above those of comparable units, documentation will be made and relevant support will be retained to explain the justifiable reason to ensure no departures occur. Person Responsible for Corrective Action: Heather Ryan-Figueroa, VP of Programs and Colleen Cooper, Director of Finance. Anticipated Date of Completion: July 31, 2026.

View Audit 407437

Finding 1224021 (2025-001)

Material Weakness 2025

City of Lakewood

CO

The City agrees with the finding. This process is currently performed once annually,

View Audit 407431

Finding 1224021 (2025-001)

Material Weakness 2025

City of Lakewood

CO

manually, to accrue invoices that are received late, but apply to the year under audit. Beginning for the 2026 audit, we will do this process by

View Audit 407431

Finding 1224021 (2025-001)

Material Weakness 2025

City of Lakewood

CO

month, instead of all inclusive. Additionally, one extra review of this/these journal entries will minimize the overall ppossibility of picking up the wrong invoice amount.

View Audit 407431

Finding 1224004 (2025-001)

Material Weakness 2025

York County Conservation District

PA

Allowable Costs / Cost Principles

Management agrees with the finding. The District will implement procedures requiring supervisory review and approval of all employee time charged to the SLFRF program. Employees will maintain supporting documentation for grant-related activities, and management will perform and document periodic rev...

Management agrees with the finding. The District will implement procedures requiring supervisory review and approval of all employee time charged to the SLFRF program. Employees will maintain supporting documentation for grant-related activities, and management will perform and document periodic reviews to verify that reported hours are accurate, adequately supported, and allocable to the grant. These procedures will help ensure payroll costs charged to the SLFRF program comply with federal requirements.

View Audit 407415

Finding 1224002 (2025-002)

Material Weakness 2025

Wisconsin Women's Business Initiative Corporation

WI

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.405

· Review current cost allocation plan and policy to determine if all information presented and needed is included in the policy document · Work with outside agency to review top down approach to cost allocation philosophy and determine if revisions are warranted · Work to payroll vendor to review th...

· Review current cost allocation plan and policy to determine if all information presented and needed is included in the policy document · Work with outside agency to review top down approach to cost allocation philosophy and determine if revisions are warranted · Work to payroll vendor to review the process to re-establish time-and-effort reporting through the timesheet entry process and the consolidation of time-and-effort information into reporting that can be easily summated by department/project and uploaded to MIP · Determine the allocation and cost distribution methods needed and the resulting detail reporting needed to substantiate the allocation methods used for propriety · Reinstitute the timesheet entry process by project/cost code and train staffing at an upcoming All Staff meeting to reset the view of timesheets and their importance of timesheet tracking to minimize errors for cost allocation purposes · Have staff begin using timesheets in Paylocity (by December 1st) · Complete update of Fiscal Policies Manual (inclusive of Cost Allocation methodology and philosophy) and timely reviews (i.e. at a minimum semiannually or with major program changes/contracts) to ensure no substantive changes needed to policy or actions needed to ensure appropriate accounting updates

View Audit 407413

Finding 1223992 (2025-004)

Material Weakness 2025

Stark County Housing Authority

ND

HUD Housing Programs Questioned Costs Special Tests & Provisions

Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.

View Audit 407412

Finding 1223990 (2025-003)

Material Weakness 2025

Stark County Housing Authority

ND

HUD Housing Programs Questioned Costs Eligibility

Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.

View Audit 407412

Finding 1223988 (2025-002)

Material Weakness 2025

Stark County Housing Authority

ND

HUD Housing Programs Questioned Costs Special Tests & Provisions

Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.

View Audit 407412

Finding 1223986 (2025-001)

Material Weakness 2025

Stark County Housing Authority

ND

Questioned Costs Special Tests & Provisions HUD Housing Programs

Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.

View Audit 407412

Finding 1223984 (2025-001)

Material Weakness 2025

Southern Gateway Public Green Foundation

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

In its 2025 Compliance Report, auditors made the following finding: Finding 2025‐001: Reporting – Significant deficiency in internal controls over compliance and compliance finding. Criteria: Under this grant program, the Foundation is required to complete semi‐annual performance reports in the Disa...

In its 2025 Compliance Report, auditors made the following finding: Finding 2025‐001: Reporting – Significant deficiency in internal controls over compliance and compliance finding. Criteria: Under this grant program, the Foundation is required to complete semi‐annual performance reports in the Disaster Recovery Grant Reporting (DRGR) system. Condition: During reporting testing, it was noted that the Foundation had not completed or submitted the required performance reports during the year. Cause: The Foundation didn’t implement an effective control for ensuring the required reporting under the grant was completed and submitted timely. Effect: Internal control was not properly designed to identify the required reporting and prevent noncompliance, and the Foundation was not in compliance with the reporting requirement. Recommendation: The Foundation should implement internal controls over the reporting process that ensures the required reporting is submitted in a timely manner. In addition, the Foundation should ensure grant agreements are reviewed in detail so no required reporting is overlooked. In response, Southern Gateway Public Green Foundation commits to the following Corrective Action Plan:  Remedy: In order to remedy this violation, staff will take immediate action to file missing semiannual reports in cooperation with general contractor.  Responsibility for Implementing Remedy: Reports will be filed by Anne Hagan, VP of Strategic Initiatives.  Verification of Remedy: Reports will be reviewed by April Allen, President and CEO, and filing of reports will also be confirmed by April Allen, President and CEO  Deadline for Remedy: As soon as possible but no later than 7/31/26.  Consequences in the event remedy is not undertaken: Failure to file reports could result in request for reimbursement of grant revenue.  Training to Prevent future violations: Reporting requirements and grant agreements will be reviewed by Anne Hagan.  Statement on Consequences of Repeated Violations: If future reports are late or missed, already reimbursed grant payments may have to be repaid and SGPGF may not be eligible for future grant payments.

View Audit 407396

Finding 1223979 (2025-004)

Material Weakness 2025

Edgerton Hospital and Health Services

WI

Reporting

Recommendation – As the Organization continues to improve in processes and as time allows, completion of the annual audit and required work earlier in the year to allow for more timely reporting will assist in relieving this compliance finding. Management’s Response – The Organization will work to e...

Recommendation – As the Organization continues to improve in processes and as time allows, completion of the annual audit and required work earlier in the year to allow for more timely reporting will assist in relieving this compliance finding. Management’s Response – The Organization will work to establish policies and procedure, and management took steps in 2026 to change personnel within the finance functions and hired a new Chief Financial Officer in 2026 with extensive hospital finance and accounting experience. The Chief Financial Officer’s duties will include additional reviews and assistance with account reconciliations as well as training of current staff and process improvements in this area, with a goal of removing this deficiency in the future.

View Audit 407376

Finding 1223978 (2025-003)

Material Weakness 2025

Good Shepherd Services

NY

Allowable Costs / Cost Principles

Management will strengthen controls over expenditures charged to federal awards to ensure that only allowable costs are posted to federally funded program cost centers. Specific actions include: • Reviewing and revising federal expenditure approval procedures and coding. • Increased monitoring of tr...

Management will strengthen controls over expenditures charged to federal awards to ensure that only allowable costs are posted to federally funded program cost centers. Specific actions include: • Reviewing and revising federal expenditure approval procedures and coding. • Increased monitoring of transactions charged to federal awards. • Implementing enhanced supervisory review of costs charged to federal awards. • Providing training to accounting and program personnel regarding Uniform Guidance allowable cost requirements.

View Audit 407375

Finding 1223977 (2025-002)

Material Weakness 2025

Good Shepherd Services

NY

Reporting

Management will implement procedures designed to ensure the timely preparation, review, and completion of the Schedule of Expenditures of Federal Awards ("SEFA") and the timely submission of the Single Audit reporting package to the Federal Audit Clearinghouse. Specific actions include: • Reviewing ...

Management will implement procedures designed to ensure the timely preparation, review, and completion of the Schedule of Expenditures of Federal Awards ("SEFA") and the timely submission of the Single Audit reporting package to the Federal Audit Clearinghouse. Specific actions include: • Reviewing and adjusting the formal year-end timetable for preparation of the SEFA. • Assigning responsibility for accumulating and reconciling federal expenditure information to a single accountable resource. • Enhancing periodic management and auditor review of the status of the audit and reporting process. • Conducting a post-audit review to ensure recurring delays do not occur.• Engaging external consultants to evaluate accounting department staffing levels, workflow processes, and internal controls and to provide and implement recommendations for strengthening the financial reporting function. Management believes these corrective actions will reduce the risk of undetected errors, improve the timeliness of account reconciliations, and strengthen the overall system of internal control over financial reporting.

View Audit 407375

Finding 1223966 (2025-005)

Material Weakness 2025

Lemoyne-Owen College

TN

Student Financial Aid Questioned Costs Subrecipient Monitoring

Finding 2025-005 - Untimely Release of Title IV Credit Balances (Significant Deficiency): Condition - During testing of student account activity, we identified that fourteen (14) out of sixty (60) sampled students had Title IV created credit balances that remained on their accounts for more than 14 ...

Finding 2025-005 - Untimely Release of Title IV Credit Balances (Significant Deficiency): Condition - During testing of student account activity, we identified that fourteen (14) out of sixty (60) sampled students had Title IV created credit balances that remained on their accounts for more than 14 days without being released to the student or parent. All refunds were eventually released to the students. Corrertive Action Plan The College experienced significant staff turnover within the business office. In addition, the College is undergoing conversion to a new Enterprise Resource Planning (ERP) system which affected its ability to complete some functions within a timely manner. A new bursar was hired in May 2026. Timely processing of student refunds was emphasized during her training. Going forward, student refunds will be released within 14 days after credit balances are reflected on student accounts." Completion Date - September 30, 2026 Responsible Party - Chief Financial Officer

View Audit 407363

Finding 1223962 (2025-004)

Material Weakness 2025

Lemoyne-Owen College

TN

Cash Management Questioned Costs Internal Control / Segregation of Duties § 200.303 § 200.305 § 200.308

Finding 2025-004 - Various Federal Programs: Cash Management- Excess Federal Cash, Untimely Reconciliations [Material Weakness}: Condition - At June 30, 2025, the College maintained excess federal cash balances across multiple federal programs, indicating that cash drawdowns and/or payable balances ...

Finding 2025-004 - Various Federal Programs: Cash Management- Excess Federal Cash, Untimely Reconciliations [Material Weakness}: Condition - At June 30, 2025, the College maintained excess federal cash balances across multiple federal programs, indicating that cash drawdowns and/or payable balances were not aligned with immediate cash needs for allowable program expenditures. These balances represented federal funds drawn or recorded as payable to federal agencies that were not supported by actual and immediate allowable program expenditures at year-end. The following table summarizes excess federal cash balances identified by program as of June 30, 2025: "Federal Program" "Excess Cash" "Minority Science and Engineering Improvement Program" 120,031 "Science Consortium of Minority Schools" 169,907 "NSF - Empowerment of Undergraduate STEM Majors" 94,801 "NSF - Tennessee Louis Stokes TLSAMP" 54,834 "Title III" 455,679 "FUTURE" 188,215 "Total Identified Excess Cash" 1,083,467 The College did not adequately reconcile federal cash activity to underlying grant expenditures on a timely basis and did not ensure that drawdowns were limited to amounts necessary to meet immediate cash needs. In addition, the College lacked effective monitoring controls to identify and resolve excess cash positions across federal programs in a timely manner. Federal bank reconciliations were untimely and error prone. Corrections occurred only after auditor inquiry. Federal accounts also earned excess interest. Corrective Action Plan The College requests drawdowns for Title Ill and FUTURE programs on a reimbursable basis, including review and approval procedures. Of the total amount identified for the Title Ill program, a $181,433 receivable related to FY2025. The balance related to prior year(s) activity. The College will review its Federal program cost allocation procedures to ensure all eligible costs are properly identified and supported going forward. The College has engaged two accounting firms to assist with staff training and bring all reconciliations current. In addition, standard month-end and year-end closing procedures will be implemented to address timely, accurate Federal program reconciliations and audit readiness going forward. The College experienced significant staff turnover within its business office. In addition, the College is undergoing conversion to a new Enterprise Resource Planning (ERP) system which affected its ability to complete some functions within a timely manner. Completion Date - September 30, 2026 Responsible Party - Chief Financial Officer

View Audit 407363

Finding 1223957 (2025-003)

Material Weakness 2025

Lemoyne-Owen College

TN

Cash Management § 200.305

Finding 2025-003 - U.S. Department of Education [ED) - Federal Work Study - Noncompliance with Cash Management [Material Weakness): Condition -As of June 30, 2025, the College reported excess federal cash of $415,971 related to the Federal Work-Study Program. The excess cash represented cumulative f...

Finding 2025-003 - U.S. Department of Education [ED) - Federal Work Study - Noncompliance with Cash Management [Material Weakness): Condition -As of June 30, 2025, the College reported excess federal cash of $415,971 related to the Federal Work-Study Program. The excess cash represented cumulative federal funds drawn down through the federal payment system that were not disbursed or allowable Federal Work-Study payroll costs at year-end. The excess cash balance included amounts related to prior award years that had not been fully liquidated through reimbursement of allowable student wage expenditures or returned to the U.S. Department of Education as of June 30, 2025. Corrective Action Plan The College requests drawdowns for the Federal Work Study Program on a reimbursable basis, including review and approval procedures. Of the total amount identified, $26,466 related to FY2025, with the balance relating to prior year(s) activity. The College will review its Federal Work Study Program cost allocation procedures to ensure all eligible costs are properly identified and supported. The College has engaged two accounting firms to assist with staff training and bring all reconciliations current. In addition, standard month-end and year-end closing procedures will be implemented to address timely, accurate Federal Work Study Program reconciliations and audit readiness going forward. Completion Date - September 30, 2026 Responsible Party - Chief Financial Officer

View Audit 407363

Finding 1223956 (2025-002)

Material Weakness 2025

Chickahominy Indian Tribe

VA

Material Weakness

View of Responsible Officials In FY26, the Finance Officer started reviewing our grants at the end of each month to determine which grants may be expiring in the next month and which ones are nearing their funding limit. He also determines which grants have expired in the current month and makes the...

View of Responsible Officials In FY26, the Finance Officer started reviewing our grants at the end of each month to determine which grants may be expiring in the next month and which ones are nearing their funding limit. He also determines which grants have expired in the current month and makes them inactive in the accounting software. This causes a warning message when the data entry person tries to make an entry. Grants that have been depleted are deactivated in the software so that no more expenditures can be charged against them. We are also increasing the frequency of reviewing accounting entries for accuracy. These measures will minimize mis-posting expenditures and should reduce the need for Adjusting Journal Entries in the future. If the Federal Audit Clearinghouse has questions regarding this plan, please call Wayne Adkins, First Assistant Chief and Finance Officer at 804-829-2027.

View Audit 407362

Finding 1223952 (2025-003)

Material Weakness 2025

ENERGY COMMUNITIES ALLIANCE INC.

NM

Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.302 § 200.403 § 200.473

2025-003 – Allowable Costs Corrective Action: Implement a process to ensure that unallowable costs are not charged to the grants. Person Responsible: Executive Director, Seth Kirshenberg Estimated corrective action completion date: Fiscal year 2026\

View Audit 407347

Finding 1223950 (2025-004)

Material Weakness 2025

City of Mandan

ND

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.327

Contact Persons – Greg Welch, Finance Director& Jarek Wigness, City Engineer Corrective Action Plan – City officials have already implemented internal controls to ensure the proper oversight of federal programs according to the Uniform Grant Guidance Policy for Federal Revenue Sources. Completion Da...

Contact Persons – Greg Welch, Finance Director& Jarek Wigness, City Engineer Corrective Action Plan – City officials have already implemented internal controls to ensure the proper oversight of federal programs according to the Uniform Grant Guidance Policy for Federal Revenue Sources. Completion Date – Ongoing

View Audit 407345

Finding 1223949 (2025-003)

Material Weakness 2025

City of Mandan

ND

Internal Control / Segregation of Duties Questioned Costs

Contact Persons – Greg Welch, Finance Director & Jarek Wigness, City Engineer Corrective Action Plan – City officials have already implemented internal controls to ensure the proper oversight of federal programs according to the Uniform Grant Guidance Policy for Federal Revenue Sources. Completion D...

Contact Persons – Greg Welch, Finance Director & Jarek Wigness, City Engineer Corrective Action Plan – City officials have already implemented internal controls to ensure the proper oversight of federal programs according to the Uniform Grant Guidance Policy for Federal Revenue Sources. Completion Date – Ongoing

View Audit 407345

Finding 1223930 (2025-002)

Material Weakness 2025

Vermont Seniors

CA

Management should strengthen its internal controls related to refunding of tenant security deposits to comply with the thirty-day timeline required by HUD regulations.

View Audit 407339

Finding 1223929 (2025-001)

Material Weakness 2025

Vermont Seniors

CA

Management should work with HUD to come to a resolution to this matter.

View Audit 407339

Corrective Action Plans

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