Corrective Action Plans

Finding 1223979 (2025-004)

Material Weakness 2025

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 Subrecipient Monitoring Cash Management

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 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 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

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

Finding 1223913 (2025-002)

Material Weakness 2025

Western Missouri Medical Center

MO

Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking

Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants; Noncompliance Finding; Special Tests and Provisions Corrective Action Plan: The Medical Center will take the necessary steps outlined in the bond indenture and retain a financial consultant ...

Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants; Noncompliance Finding; Special Tests and Provisions Corrective Action Plan: The Medical Center will take the necessary steps outlined in the bond indenture and retain a financial consultant to review operations and make recommendations to restore the days cash on hand ratio above the minimum requirement. Anticipated completion date: The Medical Center has engaged a financial consultant and will work with the consultant during 2026 to improve operations.

View Audit 407327

Finding 1223912 (2025-001)

Material Weakness 2025

Society of American Foresters

DC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.405

The Society of American Foresters has enhanced their exis􀆟ng expense recogni􀆟on controls for event-related invoices by reques􀆟ng more detailed vendor invoices that clearly iden􀆟fy the event and applicable service period, implemen􀆟ng addi􀆟onal review for vendors with recurring or overlapping billing ...

The Society of American Foresters has enhanced their exis􀆟ng expense recogni􀆟on controls for event-related invoices by reques􀆟ng more detailed vendor invoices that clearly iden􀆟fy the event and applicable service period, implemen􀆟ng addi􀆟onal review for vendors with recurring or overlapping billing arrangements, and reinforcing current invoice review procedures to ensure that the period of benefit is adequately documented, par􀆟cularly for transac􀆟ons occurring near year-end. These enhancements are intended to further strengthen the Society’s already effec􀆟ve control environment and support consistent and accurate recogni􀆟on of event expenses in accordance with federal requirements and GAAP.

View Audit 407320

Finding 1223894 (2025-002)

Material Weakness 2025

People Acting in Community Endeavors, Inc.

MA

Management strives to operate within a model of continuous improvement and will review and improve processes appropriately to provide for proper and timely updating of provider files on a go-forward basis.

View Audit 407315

Finding 1223892 (2025-001)

Material Weakness 2025

People Acting in Community Endeavors, Inc.

MA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting

Management strives to operate within a model of continuous improvement and will review and improve processes appropriately to provide for timely reporting on a go-forward basis.

View Audit 407315

Finding 1223882 (2025-003)

Material Weakness 2025

Paterson Board of Education

NJ

Equipment & Real Property Management

Condition/Finding: The District failed to properly report capital assets at historical cost and/or include purchases on the capital asset report that exceed the capitalization threshold of $2,000. In addition, depreciation was not being calculated for all eligible assets. Recommendation: Procedures ...

Condition/Finding: The District failed to properly report capital assets at historical cost and/or include purchases on the capital asset report that exceed the capitalization threshold of $2,000. In addition, depreciation was not being calculated for all eligible assets. Recommendation: Procedures should be established and implemented to ensure all eligible items purchased are included in the capital asset report and depreciation is properly calculated. All eligible items should be tagged as received. Also, all items includedon the capital asset report should be reviewed to ensure the items are still in use. . Method of Implementation:Historical ledger reconstruction & system migration: The District will initiate a Request for Proposal to engage a professionalvaluation firm to perform a comprehensive reconstruction of the fixed asset ledger at historical cost. Upon completion, theresulting data file will be migrated into the district’s financial software, Edumet, to automate future depreciationcycles.

View Audit 407311

Finding 1223881 (2025-004)

Material Weakness 2025

Paterson Board of Education

NJ

Eligibility Allowable Costs / Cost Principles Reporting

Condition/Finding: There were instances in which payroll timesheets and resolutions authorizing payroll expenseswere not available for review at the time of audit. Recommendation:The District should ensure that all payroll timesheets and resolutions authorizing payroll expenses are available for rev...

Condition/Finding: There were instances in which payroll timesheets and resolutions authorizing payroll expenseswere not available for review at the time of audit. Recommendation:The District should ensure that all payroll timesheets and resolutions authorizing payroll expenses are available for review at the time of audit. Method of Implementation: The district will improve the filing and retention of payroll timesheets and resolutions authorizing payroll expenses for federal programs. All payroll documentation will be properly maintained and made readily available for review at the time of audit.

View Audit 407311

Finding 1223880 (2025-003)

Material Weakness 2025

Golden House, Inc.

WI

Allowable Costs / Cost Principles § 200.403

Finding 2025-003: Lack of Authorization for Expenses - The Organization is currently updating their approval process and including an additional approval form. This form will require accounts payable staff to verify that the expense has appropriate signatures before any federal grants are charged.

View Audit 407307

Finding 1223866 (2025-001)

Material Weakness 2025

Golden House, Inc.

WI

Reporting Internal Control / Segregation of Duties

The Organization will continue to rely on the outside assistance of its auditors for the necessary guidance to adjust the general ledger to accrual and to prepare financial statements and related notes and the schedule of expenditures of federal and state awards in accordance to generally accepted a...

The Organization will continue to rely on the outside assistance of its auditors for the necessary guidance to adjust the general ledger to accrual and to prepare financial statements and related notes and the schedule of expenditures of federal and state awards in accordance to generally accepted accounting principles because it is the most cost effective solution.

View Audit 407307

Finding 1223852 (2025-004)

Material Weakness 2025

El Centro Regional Medical Center

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.

View Audit 407305

Finding 1223851 (2025-001)

Material Weakness 2025

Northwest Regional Airport Authority

MI

Reporting Internal Control / Segregation of Duties

Management's Response and Planned Corrective Action: This finding relates primarily to the submission of annual grant reports SF-271 and SF-425, which are required by the FAA to be filed each year. The SF-271 (Outlay Report and Request for Reimbursement) are used to report project expenditures and r...

Management's Response and Planned Corrective Action: This finding relates primarily to the submission of annual grant reports SF-271 and SF-425, which are required by the FAA to be filed each year. The SF-271 (Outlay Report and Request for Reimbursement) are used to report project expenditures and request reimbursement of federal funds. It shows how much of the grant has been spent (outlays) and how much reimbursement is being requested from the funding agency. SF-425 (Federal Financial Report) provides a comprehensive summary of the financial status of a grant, including total expenditures, federal funds used, recipient cost share (if applicable), and remaining balances, to ensure proper accountability and compliance with grant requirements. Although these reports were submitted after the established due dates, management maintained the reporting requirements as an active and ongoing priority. These reports were regularly discussed during monthly coordination meetings involving Airport staff and the FAA Airports District Office (ADO), as well as during weekly internal staff meetings. During these regular discussions with the FAA ADO, the Airport was not advised that it was out of compliance with reporting deadlines. Rather, the FAA consistently indicated that reports should be submitted as soon as practicable. The Airport remained aware of its reporting obligations and their importance, particularly in support of ongoing efforts to secure funding for the terminal expansion project. Notwithstanding the above, management acknowledges that formal tracking mechanisms and documented follow-up procedures can be strengthened to ensure earlier identification and resolution of incomplete or missing grant data. To address this, management will enhance internal controls over grant reporting to ensure timely and complete submissions. Improvements will include implementing calendar-based tracking tools and structured notification procedures, with reminders and follow-up communications beginning at the FAA fiscal year-end (September 30) and continuing through the reporting due date (December 31). Additionally, management will coordinate with the FAA and MDOT to secure reliable access to the FAA’s Delphi System, where the data necessary to complete these reports resides. Communication with both the FAA ADO and MDOT will be further strengthened during the critical period leading up to reporting deadlines to ensure that any missing or incomplete information is promptly identified and addressed. Regular internal discussions regarding grant reporting status will also continue to support timely resolution of outstanding items. Management believes these corrective actions will mitigate the risk of delayed or incomplete reporting and strengthen overall compliance with grant requirements. Responsible Party for Corrective Action: Mark Bishop, Chief Financial Officer Anticipated Completion Date: June 2026.

View Audit 407300

Finding 1223845 (2025-004)

Material Weakness 2025

Union College

NY

Internal Control / Segregation of Duties Student Financial Aid Subrecipient Monitoring § 200.303

Federal Agency: U.S. Department of Education Federal Program: Student Financial Assistance Cluster Assistance Listing Number: Various Federal Award Numbers: Various Finding No.: 2025-004 Corrective Action Plan: The identified conditions relate to students who experienced a change in status code with...

Federal Agency: U.S. Department of Education Federal Program: Student Financial Assistance Cluster Assistance Listing Number: Various Federal Award Numbers: Various Finding No.: 2025-004 Corrective Action Plan: The identified conditions relate to students who experienced a change in status code within the Union College system specifically related to graduation and withdrawal dates. A report that includes status code changes will be reconciled with student status changes transmitted by the National Student Clearinghouse (NSC) to the National Student Loan Database System (NSLDS), and any necessary corrections will be made in the appropriate time frame. Timeline for Implementation of Corrective Action Plan: The corrective action plan was implemented at the end of the Spring 2026 term.

View Audit 407295

Finding 1223840 (2025-003)

Material Weakness 2025

Union College

NY

Equipment & Real Property Management § 200.303 § 200.313

Federal Agency: Various Federal Program: Research and Development Cluster Assistance Listing Number: Various Federal Award Numbers: Various Finding No.: 2025-003 Corrective Action Plan: The College will continue to strengthen and monitor internal controls over the management of federally funded equi...

Federal Agency: Various Federal Program: Research and Development Cluster Assistance Listing Number: Various Federal Award Numbers: Various Finding No.: 2025-003 Corrective Action Plan: The College will continue to strengthen and monitor internal controls over the management of federally funded equipment to sufficiently address this finding. The College completed a comprehensive physical inventory of federally-funded equipment as of June 30, 2026. The inventory results were successfully reconciled to the College's fixed asset register. Going forward the accounting group, in collaboration with the Office of Sponsored Programs and departmental equipment custodians, will perform and document the required physical inventory, update the asset register to reflect current locations and statuses, and maintain complete documentation supporting all inventory activities. Developed in accordance with federal requirements, the College also implemented a new equipment disposal policy for all federally-funded equipment, effective July 1, 2026. Timeline for Implementation of Corrective Action Plan: The College completed the corrective action plan by June 30, 2026. Management will periodically monitor compliance to ensure federally-funded equipment is properly inventoried, documented, and disposed of in accordance with federal requirements.

View Audit 407295

Finding 1223818 (2025-002)

Material Weakness 2025

Union College

NY

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.414

Federal Agency: Various Federal Program: Research and Development Cluster Assistance Listing Number: Various Federal Award Numbers: Various Finding No.: 2025-002 Corrective Action Plan: To address the finding, the College will continue to implement a corrective action plan to strengthen internal con...

Federal Agency: Various Federal Program: Research and Development Cluster Assistance Listing Number: Various Federal Award Numbers: Various Finding No.: 2025-002 Corrective Action Plan: To address the finding, the College will continue to implement a corrective action plan to strengthen internal controls over the application of indirect cost rates to federally funded awards. Although corrective actions were initiated following the prior year's finding, the College has identified opportunities to enhance the review and monitoring of indirect cost rate calculations to ensure consistent compliance with Uniform Guidance. Going forward, the accounting group, in collaboration with the Office of Sponsored Programs, will maintain the current federally negotiated indirect cost rates, apply approved rates to applicable awards, and perform periodic reviews to verify that the correct rates are consistently applied. Timeline for Implementation of Corrective Action Plan: The College will finalize written procedures governing the application and review of indirect cost rates, implement a documented review process for indirect cost calculations prior to posting, and provide guidance to employees responsible for grant accounting. These actions will be completed by September 30, 2026. Management will periodically monitor compliance to ensure indirect cost rates are applied accurately and in accordance with federal requirements.

View Audit 407295

Corrective Action Plans

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