Corrective Action Plans

Finding 1205058 (2025-003)

Material Weakness 2025

FL

Questioned Costs Eligibility Significant Deficiency

Eligibility Recommendation: We recommend that a process be implemented to ensure the proper cost of attendance is used so that amounts awarded do not exceed calculated financial need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in ...

Eligibility Recommendation: We recommend that a process be implemented to ensure the proper cost of attendance is used so that amounts awarded do not exceed calculated financial need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: • The Financial Aid Coordinator will ensure that when a correction is made during the disbursement process a new award letter is created • If a change is made, the Financial Aid Coordinator will enter the required information and print out a new award letter and have the student sign the form. After the form is signed by the student, the Financial Aid Coordinator will have an administrator to verify the with signature • One administrator will attend Financial Aid training to one training session to support legal and regulatory compliance Responsible party: Financial Aid Coordinators, Administrators, Workforce Finance Department Planned completion date for corrective action plan: April 30, 2026 Plan to monitor completion of corrective action plan: The Financial Aid Coordinators, Administrators, and Workforce Finance Department will conduct a monthly review to confirm that revised award letters are issued, signed, verified, and properly documented.

View Audit 396707

Finding 1205057 (2025-002)

Material Weakness 2025

School District of Polk County, Florida

FL

Questioned Costs Student Financial Aid Significant Deficiency

Documentation of Monthly Reconciliation Recommendation: We recommend the District establish policies and procedures to ensure proper documentation of preparation and review of monthly Title IV reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

Documentation of Monthly Reconciliation Recommendation: We recommend the District establish policies and procedures to ensure proper documentation of preparation and review of monthly Title IV reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: • The District will reconcile the institutional records with Pell funds monthly and maintain documentation and preparation of the reconciliation process • The Financial Aid Coordinator will be responsible for creating a SharePoint drive and maintaining the accuracy of the reconciliation process via SharePoint drive • Create a SharePoint so that when we have employee-related transitions, the newly assigned Financial Aid Coordinator will have access Responsible party: Financial Aid Coordinators and Workforce Finance Department Planned completion date for corrective action plan: April 30, 2026 Plan to monitor completion of corrective action plan: • The Financial Aid Coordinators and Workforce Finance Department will conduct a monthly review to confirm reconciliations are completed, documented, and properly approved. • Any issues identified during monthly reviews will be addressed promptly to ensure ongoing compliance.

View Audit 396707

Finding 1205056 (2025-002)

Material Weakness 2025

Edcuational Service Center of Central Ohio

OH

Subrecipient Monitoring Questioned Costs

The Educational Service Center will no longer work with this Subrecipient effectively upon issuance of this report.

View Audit 396701

Finding 1205055 (2025-001)

Material Weakness 2025

Edcuational Service Center of Central Ohio

OH

Cash Management Reporting Internal Control / Segregation of Duties

The Educational Service Center believes in service to kids; thus, we sacrificed timing of certain items while ensuring documentation ultimately supported proper expenditures and required services were maintained throughout the year. We were in constant communication with ODJFS as to the status of ea...

The Educational Service Center believes in service to kids; thus, we sacrificed timing of certain items while ensuring documentation ultimately supported proper expenditures and required services were maintained throughout the year. We were in constant communication with ODJFS as to the status of each expenditure. Beginning with fiscal 2027, if we decide to continue such programs, we will no longer delay our reporting of information to ODJFS nor accept information from third parties after required due dates.

View Audit 396701

Finding 1205054 (2025-001)

Material Weakness 2025

Cape Ann Transportation Authority

MA

Reporting Internal Control / Segregation of Duties § 200.512

The Authority agrees with the finding and will strengthen its internal procedures to ensure timely submission of the Federal Audit Clearinghouse reporting package going forward.

View Audit 396698

Finding 1205048 (2025-002)

Material Weakness 2025

County of Bristol, Masaachusetts

MA

Subrecipient Monitoring Reporting

The County is in the process of revising our internal control policies which will formally document our overall management responsibilities including duties, extent and adequacy of monitoring, timeliness, evaluation and acceptance or results. This will be in place for FY27.

View Audit 396694

Finding 1205046 (2025-002)

Material Weakness 2025

Human Resource Development Institute

IL

Questioned Costs Special Tests & Provisions Material Weakness

Finding 2025-002 Material Weakness in Internal Control Over Special Tests and Provisions Compliance Requirements Assistance Listing Numbers 93.224 Health Center Program 93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of He...

Finding 2025-002 Material Weakness in Internal Control Over Special Tests and Provisions Compliance Requirements Assistance Listing Numbers 93.224 Health Center Program 93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of Health and Human Services, Health Resources and Services Administration Passthrough Agency N/A Award Number/Year 2025 Criteria FFHC is responsible for keeping adequate supporting documentation of the calculation of patient service fees for those patients who qualify for discounted fees based on family size and household income. FFHC is also required to apply discounted fees accurately based on an approved sliding fee scale that meets federal compliance requirements. Views of Responsible Officials and Planned Corrective Actions Friend Family Health Center Inc. and Affiliates (Organization) will implement the following corrective actions for the fiscal year ending June 30, 2025 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2026 to remediate the finding and address the cause of the finding. •The Chief Financial Officer (CFO) will be responsible for the implementation of the corrective action plan and will oversee all related finance activities. •FFHC will enforce its current policy and related internal control procedures to ensure that supporting documentation of family size and household income is maintained for all patients that receive discounted patient service fees in relation to the Health Centers Program and Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program. •FFHC will enforce its current policy and related internal control procedures to ensure that discounted patient service fees are properly calculated and charged based on the applicable approved sliding fee scale. The target date for full implementation of these corrective actions is June 30, 2026. The responsible party for the planned resources will be Wendy Thompson, Chief Executive Officer (312) 682-6110. Our address is 800 East 55th Street, Chicago, IL 60615.

View Audit 396687

Finding 1205045 (2025-001)

Material Weakness 2025

Human Resource Development Institute

IL

Reporting Questioned Costs Material Weakness

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2025-001 Material Weakness in Internal Control Over Reporting Compliance Requirements Assistance Listing Numbers 93.224 Health Center Program 93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program Federal Age...

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2025-001 Material Weakness in Internal Control Over Reporting Compliance Requirements Assistance Listing Numbers 93.224 Health Center Program 93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of Health and Human Services, Health Resources and Services Administration Passthrough Agency N/A Award Number/Year 2025 Criteria FFHC is responsible for preparing and submitting its annual Universal Report and Federal Financial Reports in a timely manner. Views of Responsible Officials and Planned Corrective Actions Friend Family Health Center Inc. and Affiliates (Organization) will implement the following corrective actions for the fiscal year ending June 30, 2025 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2026 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Finance Manager, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist. The Chief Financial Officer (CFO) will be responsible for the implementation of the corrective action plan and will oversee all related finance activities. • To ensure compliance with timely submission of financial reports (FFR), Friend Health will implement a structured timeline that aligns with all regulatory deadlines and includes internal checkpoints to monitor progress. • The Organization has implemented a new Grants (Project) tracking module to better help with grants and contracts reporting and compliance. This module will track all deadline dates for all of the grants, including deadlines for submitting FFR’s. All grant-related year-end audit procedures have been transitioned to the Finance Manager who has experience with financial audits and compliance and reporting for City, State, and Federal grants. •The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the Federal Financial Reports. The target date for full implementation of these corrective actions is June 30, 2026. The responsible party for the planned resources will be Wendy Thompson, Chief Executive Officer (312) 682-6110. Our address is 800 East 55th Street, Chicago, IL 60615.

View Audit 396687

Finding 1205040 (2025-002)

Material Weakness 2025

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles Questioned Costs

In the past month we have recruited a new Chief Administrative Officer with experience in financial management. By May we are scheduled to add a full charge accountant to our staff. With these staffing additions, we will be able to complete ongoing reviews of compliance with our cost allocation plan...

In the past month we have recruited a new Chief Administrative Officer with experience in financial management. By May we are scheduled to add a full charge accountant to our staff. With these staffing additions, we will be able to complete ongoing reviews of compliance with our cost allocation plan.

View Audit 396681

Finding 1205013 (2025-001)

Material Weakness 2025

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles Questioned Costs Cash Management

While all the costs reported to grantors were fully allowable per our contract, we continued to have some challenges in reflecting these costs in QuickBooks at the detailed level. We have implemented several accounting improvements that have addressed most of the differences between our cost reports...

While all the costs reported to grantors were fully allowable per our contract, we continued to have some challenges in reflecting these costs in QuickBooks at the detailed level. We have implemented several accounting improvements that have addressed most of the differences between our cost reports by contract and QuickBooks. We continue, however, to face challenges in allocating indirect costs (allowed by a contract) down to the level of individual contract accounts in QuickBooks. The second continuing challenge is allocation of certain fringe benefits such as employee savings match and contributions to Health Savings Accounts down to the contract level for staff who work on multiple contracts. In the past month we have added new staff with greater experience in accounting and are implementing new ongoing reviews that will assure that our QuickBooks information remains exactly in sync with our fiscal reports.

View Audit 396681

Finding 1205005 (2025-001)

Material Weakness 2025

Wyoming Coalition Against Domestic Violence and Sexual Assault

WY

Subrecipient Monitoring § 200.303

Finding: 2025-001 - Reporting (Special Reporting under FFATA) - Significant Deficiency in Internal Controls Over Compliance and Instance of Noncompliance Recommendation: We recomment the Coalition strengthen internal controls over federal award reporting by: * Implementing procedures to identify sub...

Finding: 2025-001 - Reporting (Special Reporting under FFATA) - Significant Deficiency in Internal Controls Over Compliance and Instance of Noncompliance Recommendation: We recomment the Coalition strengthen internal controls over federal award reporting by: * Implementing procedures to identify subawards subject to FFATA reporting requirements when agreements are executed. * Assigning responsibility for timely submission of required subaward reports through the Subaward Reporting System within SAM.gov. * Providing training to grant management and finance personnel on FFATA reporting requirements. *Implementing a monitoring or review control to ensure required reports are submitted timely. Corrective Action Plan: The following will be added and implemented as part of our Subgrant Award Monitoring procedure: The WCADVSA will consistently meet the requirement of FFATA to file all Subgrant Awards over the amount of $30,000 or more with SAM.gov within one week of the effective date of the finalized Award Agreement. Anticipated Completion: The WCADVSA completed the FFATA requirement for filing subgrant award reports in SAM.gov on March 26, 2026. Responsible Party: Linda Hawkins, Executive Director

View Audit 396665

Finding 1204982 (2025-002)

Material Weakness 2025

Ou Medicine, Inc.

OK

Reporting Internal Control / Segregation of Duties

As part of the Uniform Guidance audit, OU Health will submit and provide copies of the Federal Financial Reports and progress reports, as applicable. To ensure reporting is compliant under current audit standards, OU Health will utilize a Corporate Reporting Deadlines calendar to ensure timely filin...

As part of the Uniform Guidance audit, OU Health will submit and provide copies of the Federal Financial Reports and progress reports, as applicable. To ensure reporting is compliant under current audit standards, OU Health will utilize a Corporate Reporting Deadlines calendar to ensure timely filings. The grant accounting team within the finance department will coordinate with the grant manager(s) to ensure timely and accurate filings of required reporting. Copies of these reports will be retained within the applicable Grant Folders and Audit Folder.

View Audit 396655

Finding 1204981 (2025-001)

Material Weakness 2025

Ou Medicine, Inc.

OK

Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.317 § 200.318 § 200.319

As part of the Uniform Guidance audit, OU Health will maintain and provide documentation outlining the process by which eligible vendors will be identified and selected. To ensure internal controls are documented to the level necessary under current audit standards, OU Health will update policies in...

As part of the Uniform Guidance audit, OU Health will maintain and provide documentation outlining the process by which eligible vendors will be identified and selected. To ensure internal controls are documented to the level necessary under current audit standards, OU Health will update policies in accordance with applicable standards, as well as develop a checklist to document the selection of vendors and the associated purchases made for federal programs. The supporting documentation will be reviewed by management to ensure vendor selection and procurement activities comply with Uniform Guidance requirements. The checklist and all correspondence will be retained with the report and within the Audit Folder.

View Audit 396655

Finding 1204978 (2025-003)

Material Weakness 2025

Puerto Rico Medical Services Administration

PR

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.305 § 200.328 § 200.329

Conduct a full review of all FEMA funds received in FY 2024-2025 to properly reclassify them as Federal Revenue/Income in the General Ledger. Implement a mandatory review of FEMA Project Worksheets (PWs) and Obligation Notifications to distinguish between "Reimbursements" and "Capital Advances" upon...

Conduct a full review of all FEMA funds received in FY 2024-2025 to properly reclassify them as Federal Revenue/Income in the General Ledger. Implement a mandatory review of FEMA Project Worksheets (PWs) and Obligation Notifications to distinguish between "Reimbursements" and "Capital Advances" upon receipt. Create separate General Ledger (GL) accounts for FEMA disaster/project and Federal Funds to track expenditures vs. drawdowns in real-time. Establish a semi-annual meeting between the FEMA Coordinator and Finance departments to verify that all FEMA-funded work performed matches the reported expenditures. Update the SEFA preparation process to ensure FEMA expenditures are reported in the period they were incurred, regardless of when the reimbursement was received. Provide specialized training for the finance team on Federal Funds accounting.

View Audit 396649

Finding 1204977 (2025-002)

Material Weakness 2025

Puerto Rico Medical Services Administration

PR

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.510

Create a standardized SEFA template that includes all required fields: Assistance Listing Number, Federal Program, Federal Agency (Pass-through Agency), and total expenditures. Implement a monthly reconciliation between the general ledger (GL) and federal drawdowns to ensure the SEFA data is updated...

Create a standardized SEFA template that includes all required fields: Assistance Listing Number, Federal Program, Federal Agency (Pass-through Agency), and total expenditures. Implement a monthly reconciliation between the general ledger (GL) and federal drawdowns to ensure the SEFA data is updated in real-time throughout the year. Establish a policy requiring the SEFA to be completed and reviewed by the Director of Finance 30 days prior to the start of the annual audit. Implement a "double-check" system where the Federal Programs Director verifies that all active federal grants are included in the draft SEFA before submission. Provide specialized training for the finance team on 2 CFR 200.502 (Uniform Guidance) requirements for SEFA preparation and reporting.

View Audit 396649

Finding 1204975 (2025-001)

Material Weakness 2025

Hospital Sisters Health System

IL

Student Financial Aid Reporting

The College has implemented a structured NSLDS enrollment reporting control to ensure updates are reported within 60 days to NSLDS, (OMB No. 1845-0035) (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309; Perkins 34 CFR 674.19(f)). The Registrar’s Office, or a representative of, generates a Mont...

The College has implemented a structured NSLDS enrollment reporting control to ensure updates are reported within 60 days to NSLDS, (OMB No. 1845-0035) (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309; Perkins 34 CFR 674.19(f)). The Registrar’s Office, or a representative of, generates a Monthly status-change report, which is reviewed at the Student Affairs Operations meeting. Financial Aid reviews the list for Title IV impacts, and the Director of Financial Aid completes the NSLDS Enrollment Maintenance roster review and certification on a scheduled cadence (at least biweekly; weekly during peak periods). Each submission is documented with (1) the SONIS status-change report, (2) the NSLDS Enrollment Maintenance Report/roster file, and (3) dated evidence of review/approval and submission (email/Teams sign-off plus NSLDS submission history screenshot). Exceptions approaching 45 days are escalated to leadership for same-week certification

View Audit 396648

Finding 1204971 (2025-002)

Material Weakness 2025

County of Fresno

CA

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Management concurs with the finding. After the Fiscal Year 2024 monitoring finding last year, the Department developed a comprehensive certification for property owners to complete and a list of required files to be provided to the County on an annual basis. In 2025, Department staff confirmed with ...

Management concurs with the finding. After the Fiscal Year 2024 monitoring finding last year, the Department developed a comprehensive certification for property owners to complete and a list of required files to be provided to the County on an annual basis. In 2025, Department staff confirmed with the County’s HUD representative that the new monitoring documents and plan would satisfy the HUD’s monitoring requirements. Staff are providing technical assistance to the property owners, as preliminary records reviewed indicate all units are still maintained as affordable, but the owners’ provision of all documentation is still in progress. The physical inspections of the property exteriors in October 2025 indicated broadly that housing quality standards are still being maintained. The Department continues to seek out training for staff on HOME requirements and will continue efforts to update monitoring policies and procedures, as necessary, to address all current regulatory requirements. The Department’s multifamily monitoring for all projects in the HOME period of affordability for calendar years through 2024 will be completed prior to August 30, 2026. Although not due in Fiscal Year 2024-25, the Department is moving forward with monitoring for calendar year 2025, which is anticipated to be completed timely, prior to December 31, 2026. As part of the monitoring process, the Department will collect or create documents demonstrating a property’s annual or semi-annual (as relevant) compliance with HOME requirements, review for adherence to regulations, draft and issue a report of findings, and require owners of projects with deficiencies to prepare and submit a satisfactory corrective action plan. The Department will continue to follow up regularly with property owners until all corrective actions are implemented. Staff’s recommendation to facilitate ongoing, decades-long monitoring requirements include the creation of a master omnibus amendment to all existing property agreements to ensure concrete requirements for recordkeeping and monitoring are clearly outlined and accompanied by explicit deadlines. This amendment will be pursued as time permits and after lessons learned from current monitoring activities are integrated into the monitoring process. Anticipated Completion Date August 2026 Contact Information of Responsible Official Name: Augustine Ramirez Title: Division Manager, DPWP Community Development Division Phone: 559-600-4266

View Audit 396642

Finding 1204969 (2025-005)

Material Weakness 2025

City of Manteca

CA

HUD Housing Programs

Finding #SA2025-005 Timely Completion of Environmental Reviews Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Devel...

Finding #SA2025-005 Timely Completion of Environmental Reviews Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Federal Award Identification Number: A-93-916 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City will work with the department to establish a procedure for completion of environmental reviews in compliance with grant requirements. • Anticipated Completion Date: 06/30/2026

View Audit 396634

Finding 1204968 (2025-004)

Material Weakness 2025

City of Manteca

CA

HUD Housing Programs Reporting

Finding #SA2025-004 Reporting Compliance Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Fede...

Finding #SA2025-004 Reporting Compliance Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Federal Award Identification Number: A-93-916 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City is in the process of developing a grant management policy that will address the reporting compliance. The Finance Department is working with the departments on a timely reconciliation process. • Anticipated Completion Date: 06/30/2026

View Audit 396634

Finding 1204967 (2025-003)

Material Weakness 2025

City of Manteca

CA

Finding #SA2025-003 Citizen Participation Plan Compliance Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Developmen...

Finding #SA2025-003 Citizen Participation Plan Compliance Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Federal Award Identification Number: A-93-916 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City will work with the department to establish a procedure for completion of Citizen Participation plan in compliance with grant requirements. • Anticipated Completion Date: 06/30/2026

View Audit 396634

Finding 1204966 (2025-002)

Material Weakness 2025

City of Manteca

CA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding #SA2025-002 Unallowable Expenditures Charged to the Grant Assistance Listing Number: 20.507, 20.526 Assistance Listing Title: COVID-19 – Federal Transit Formula Grants (Urbanized Area Formula Program) – Federal Transit Cluster Name of Federal Agency: Department of Transportation Federal Awar...

Finding #SA2025-002 Unallowable Expenditures Charged to the Grant Assistance Listing Number: 20.507, 20.526 Assistance Listing Title: COVID-19 – Federal Transit Formula Grants (Urbanized Area Formula Program) – Federal Transit Cluster Name of Federal Agency: Department of Transportation Federal Award Identification Number: CA-2022-083-00, 2020-206, 2020-212 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City will develop procedures for grant management, accounting and reporting to ensure that only allowable costs are claimed. • Anticipated Completion Date: 06/30/2026

View Audit 396634

Finding 1204963 (2025-001)

Material Weakness 2025

City of Manteca

CA

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

Finding #SA2025-001 Cash Management and Accuracy of Federal Financial Reports Assistance Listing Number: 20.507, 20.526 Assistance Listing Title: COVID-19 – Federal Transit Formula Grants (Urbanized Area Formula Program) – Federal Transit Cluster Name of Federal Agency: Department of Transportation ...

Finding #SA2025-001 Cash Management and Accuracy of Federal Financial Reports Assistance Listing Number: 20.507, 20.526 Assistance Listing Title: COVID-19 – Federal Transit Formula Grants (Urbanized Area Formula Program) – Federal Transit Cluster Name of Federal Agency: Department of Transportation Federal Award Identification Number: CA-2022-083-00, 2020-206, 2020-212 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City will develop procedures to ensure all grant-funded expenditures are included on drawdown request and prepared quarterly. Finance staff plan to have regular check-ins with department staff administering federal grants to obtain status updates on expenditures and drawdowns, and reconcile activities accordingly. • Anticipated Completion Date: 06/30/2026

View Audit 396634

Finding 1204960 (2025-001)

Material Weakness 2025

City of South El Monte

CA

Reporting Internal Control / Segregation of Duties § 200.303 § 200.510

The City is taking corrective action in response to this finding by strengthening its grant management procedures. The Director of Community Development and Public Works is responsible for overseeing these improvements, which include enhancing coordination among the Public Works Analyst, Grants Coor...

The City is taking corrective action in response to this finding by strengthening its grant management procedures. The Director of Community Development and Public Works is responsible for overseeing these improvements, which include enhancing coordination among the Public Works Analyst, Grants Coordinator, and the City's contracted engineering firm to clearly distinguish between federally and state-funded Highway Safety Improvement Program (HSIP) activities and ensure that program information aligns with current federal award documents. Key measures include requiring identification of funding sources in Staff Reports submitted to City Council prior to grant application submission, assigning unique project numbers and classifications within the City's financial system (Incode), implementing a reconciliation process to accurately align project expenditures with their funding sources before inclusion in the Schedule of Expenditures of Federal Awards (SEFA), and providing targeted staff training along with a standardized SEFA preparation checklist. All corrective actions are set for implementation effective March 18, 2026. Personnel responsible for implementation: Gerardo Marquez Position of personnel responsible: Director of Community Development and Public Works Expected date of implementation: March 18, 2026

View Audit 396633

Finding 1204958 (2025-002)

Material Weakness 2025

National Church Residences

OH

Reporting § 200.502 § 200.508 § 200.510

Condition: During the years ended June 30, 2023, 2024, and 2025, National Church Residences entered into capital advance grant agreements (Section 202) with HUD, which were directly funded to affiliates of National Church Residences, and, in turn, National Church Residences entered into notes receiv...

Condition: During the years ended June 30, 2023, 2024, and 2025, National Church Residences entered into capital advance grant agreements (Section 202) with HUD, which were directly funded to affiliates of National Church Residences, and, in turn, National Church Residences entered into notes receivable from the related parties in the same amount as the capital advance. The loan expenditures and outstanding loan balances related to the ALN 14.157 U.S. Department of Housing and Urban Development - Supportive Housing for the Elderly (Section 202) - Capital Advance were not included on the SEFA for the years ended June 30, 2025, 2024, and 2023. Planned Corrective Action: National Church Residences is in the process of establishing additional layers of internal controls to help ensure that all new agreements and any subsequent modifications are captured timely, completely, and accurately within the special purpose financial statements and SEFA. Contact person responsible for corrective action: Lindsey Dehring, Vice President of Financial Planning & Analysis Anticipated Completion Date: July 1, 2026

View Audit 396627

Finding 1204957 (2025-001)

Material Weakness 2025

Johns Hopkins Health System

MD

Reporting Questioned Costs

2025-001: Reporting – Early Steps Grantor: Department of Education (ED) Program Title: Special Education Grants for Infants & Families Award Name: Early Steps Award Numbers: H181A230099 Assistance Listing Titles: Special Education – Grants for Infants & Families with Disabilities Assistance Listing ...

2025-001: Reporting – Early Steps Grantor: Department of Education (ED) Program Title: Special Education Grants for Infants & Families Award Name: Early Steps Award Numbers: H181A230099 Assistance Listing Titles: Special Education – Grants for Infants & Families with Disabilities Assistance Listing Number: 84.181 (Federal Portion), 64.022 (State of Florida Portion) Award Years: July 1, 2024 – June 30, 2025 Passthrough Entities: Department of Health (Federal Portion), The State of Florida Department of Health (State of Florida Portion) Management agrees with the finding and recommendation. Management acknowledges the delays in report submissions identified in the finding. The exceptions were primarily due to operational disruptions caused by Hurricane Helene, an extension request that was not formally documented, and outdated agency contact information that resulted in misdirected report submissions. While certain factors were outside of normal operational control, management recognizes the importance of timely reporting and maintaining complete and accurate documentation to support compliance with program requirements. To address these issues and strengthen internal controls, management has implemented the following corrective actions: • Established a requirement to retain written documentation for all extension requests, including evidence of approval from the granting agency. • Enhanced tracking procedures by incorporating internal due dates within reporting schedules to better monitor and ensure timely submission of required reports. These actions are designed to improve the timeliness and accuracy of reporting and to ensure a complete audit trail for all required submissions. Management will continue to monitor the effectiveness of these controls to ensure ongoing compliance and prevent recurrence of similar issues. Management will remediate this finding by June 30, 2026.

View Audit 396621

Corrective Action Plans

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