Corrective Action Plans

Finding 1215468 (2025-003)

Material Weakness 2025

IA

Internal Control / Segregation of Duties Special Tests & Provisions

The corrective action plan was documented in our response to the auditor's comment. See the Schedule of Findings and Questioned costs.

View Audit 402106

Finding 1215467 (2025-002)

Material Weakness 2025

Struthers City School District

OH

Internal Control / Segregation of Duties § 200.430

The District will ensure that a semi-annual certification is completed at least twice a year and signed by a knowledgeable supervisor or the employee, confirming those employees who worked solely on a single federal program or cost objective.

View Audit 402103

Finding 1215465 (2025-008)

Material Weakness 2025

Delta Research and Educational Foundation

DC

Subrecipient Monitoring Eligibility Reporting

Views of Responsible Officials: The Foundation will retroactively receive the FFATA reports for their sub-recipients, and going forward will ensure that the FFATA reports are received and submitted for all sub-recipients.

View Audit 402102

Finding 1215464 (2025-007)

Material Weakness 2025

Delta Research and Educational Foundation

DC

Subrecipient Monitoring § 200.331 § 200.332

Views of Responsible Officials: The Foundation will retroactively perform a risk assessment of all subrecipients for FY26. Going forward, a pre-award risk assessment will be performed prior to awarding a subrecipient and appropriate monitoring procedures over sub-recipients will be implemented.

View Audit 402102

Finding 1215463 (2025-006)

Material Weakness 2025

Delta Research and Educational Foundation

DC

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.430

Views of Responsible Officials: All the Foundation's employees now complete an excel timesheet that is then submitted to their supervisor for review and approval. Payroll is processed only after all employee timesheets are approved and received by the Senior Accountant who processes payroll.

View Audit 402102

Finding 1215462 (2025-005)

Material Weakness 2025

Delta Research and Educational Foundation

DC

Reporting § 200.303

Views of Responsible Officials: In March 2026, the Foundation hired a staff accountant that replaced a role that was previously held by a consultant. The Foundation's Board President, in the absence of the vacant Executive Director position, is approving the reports. The reports are being submitted ...

Views of Responsible Officials: In March 2026, the Foundation hired a staff accountant that replaced a role that was previously held by a consultant. The Foundation's Board President, in the absence of the vacant Executive Director position, is approving the reports. The reports are being submitted on a timely basis.

View Audit 402102

Finding 1215461 (2025-004)

Material Weakness 2025

Delta Research and Educational Foundation

DC

Procurement, Suspension & Debarment Eligibility § 200.213

Views of Responsible Officials: Each screening is uploaded with the first payment request to any vendor, supplier, or consultant. The Foundation will retroactively document the date the screening was conducted, the date the screening was reviewed, as well as the name of the person performing the rev...

Views of Responsible Officials: Each screening is uploaded with the first payment request to any vendor, supplier, or consultant. The Foundation will retroactively document the date the screening was conducted, the date the screening was reviewed, as well as the name of the person performing the review of the screening for all vendors, suppliers, or consultants that were paid during FY26. Going forward, the date the screening was performed, along with the person reviewing the screening and the date of that review, will be documented. The Foundation performs new screenings annually for all vendors, suppliers and consultants at the beginning of the fiscal year.

View Audit 402102

Finding 1215460 (2025-001)

Material Weakness 2025

City of Georgetown

KY

Reporting § 200.512

The City originally scheduled time for completion of the audit for the year ended June 30, 2025, in January 2026. However, an audit procedure requiring reconciliation of occupational tax revenues to the Georgetown-Scott County Revenue Commission audit report was delayed until February when a draft o...

The City originally scheduled time for completion of the audit for the year ended June 30, 2025, in January 2026. However, an audit procedure requiring reconciliation of occupational tax revenues to the Georgetown-Scott County Revenue Commission audit report was delayed until February when a draft of that agency’s report became available to the City. Thus, the City received a draft of its audit report on February 24, 2026, for review and completion of final audit items. Due to staff workload in the month of March, final audit items were not completed until April. Staff was not aware that a late submission would result in a finding, whereas it had not in the past due to deadline extensions by the FAC or past audit firm policy as applied to this deadline. The City will review staffing levels and create more stringent reminders and timelines for completion of audit items in the future now that they are aware that the submission deadline is not automatically extended each year.

View Audit 402085

Finding 1215456 (2025-004)

Material Weakness 2025

Murphy Senior Living, INC

MO

HUD Housing Programs Reporting

S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Concur S3800-130 Response Indicator: Agree S3800-140 Completion Date: April 20, 2026 S3800-150 Response: The Project deposited $2,000 to the security deposit account to increase the balance so that it will mee...

S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Concur S3800-130 Response Indicator: Agree S3800-140 Completion Date: April 20, 2026 S3800-150 Response: The Project deposited $2,000 to the security deposit account to increase the balance so that it will meet the requirement of maintaining the security deposit account at a balance equal to or more than the security deposit liability account as of April 20, 2026. S3800-160 Contact Person - First Name: Dawn S3800-180 Contact Person - Last Name: Kleinschrodt

View Audit 402074

Finding 1215454 (2025-003)

Material Weakness 2025

Murphy Senior Living, INC

MO

HUD Housing Programs Reporting

S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Concur S3800-130 Response Indicator: Agree S3800-140 Completion Date: April 30, 2026 S3800-150 Response: The Project will make the necessary catch-up deposits to the replacement reserve to cover the identified...

S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Concur S3800-130 Response Indicator: Agree S3800-140 Completion Date: April 30, 2026 S3800-150 Response: The Project will make the necessary catch-up deposits to the replacement reserve to cover the identified shortfall once the amount is confirmed with the lender/escrow holder. The Project has updated its processes to reflect the increased monthly deposit for replacement reserves. S3800-160 Contact Person - First Name: Dawn S3800-180 Contact Person - Last Name: Kleinschrodt

View Audit 402074

Finding 1215452 (2025-001)

Material Weakness 2025

Murphy Senior Living, INC

MO

Reporting

S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Concur S3800-130 Response Indicator: Agree S3800-140 Completion Date: May 31, 2026 S3800-150 Response: The Project has been in contact with its electric utility provider and is currently working to reconcile t...

S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations: Concur S3800-130 Response Indicator: Agree S3800-140 Completion Date: May 31, 2026 S3800-150 Response: The Project has been in contact with its electric utility provider and is currently working to reconcile the outstanding balance. Management anticipates that the entire amount owed will be settled by May 31, 2026, through a series of incremental payments. S3800-160 Contact Person - First Name: Dawn S3800-180 Contact Person - Last Name: Kleinschrodt

View Audit 402074

Finding 1215451 (2025-002)

Material Weakness 2025

Charles Drew Health Center, Inc.

NE

Allowable Costs / Cost Principles § 200.430

Allowable Costs/Cost Principles Finding Summary: During the testing performed, it was noted that the Organization transferred payroll costs between programs, however, no time and effort certification or equivalent documentation was updated to reflect the changes. Additionally, the transfer of payrol...

Allowable Costs/Cost Principles Finding Summary: During the testing performed, it was noted that the Organization transferred payroll costs between programs, however, no time and effort certification or equivalent documentation was updated to reflect the changes. Additionally, the transfer of payroll costs between grants was not properly reflected within the accounting system records by grant. Responsible Individuals: Andre Stringfellow, Chief Financial Officer Corrective Action Plan: Procedures were in progress towards the end of the current year. Staff will be trained to ensure future changes in payroll costs are updated timely within the system and documentation maintained. Staff will be trained to ensure future changes in payroll costs are updated timely within the system and documentation maintained. Anticipated Completion Date: August 2026

View Audit 402069

Finding 1215449 (2025-003)

Material Weakness 2025

New York Blood Center, Inc.

NY

Procurement, Suspension & Debarment § 200.320

Blood Diseases and Resources Research (ALN 93.839) Recommendation: We recommend that the Organization follows all procurement method requirements for purchases over the $10k micro-purchase threshold. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

Blood Diseases and Resources Research (ALN 93.839) Recommendation: We recommend that the Organization follows all procurement method requirements for purchases over the $10k micro-purchase threshold. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented procedure enhancements to its retainment and processing of documentation for simplified acquisition procedures. Including: quotes and other qualified sources documentation is attached to the relevant purchase requisition within our ERP system prior to submission of the requisition for review and approval; a three-step/tiered review and approval process. Name of the contact person responsible for corrective action: Mahtab Khan Planned completion date for corrective action plan: May 2026

View Audit 402060

Finding 1215440 (2025-002)

Material Weakness 2025

New York Blood Center, Inc.

NY

Period of Performance Significant Deficiency Internal Control / Segregation of Duties § 200.1

Diabetes, Digestive, and Kidney Diseases Extramural Research (ALN 93.847) Recommendation: We recommend that the Organization reviews the dates of costs incurred before charging costs to their Federal award and that evidence of this review is retained. Explanation of disagreement with audit finding: ...

Diabetes, Digestive, and Kidney Diseases Extramural Research (ALN 93.847) Recommendation: We recommend that the Organization reviews the dates of costs incurred before charging costs to their Federal award and that evidence of this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented procedure enhancements to its review and processing of grant-related costs to better detect and prevent costs being charged outside of the period of performance. Including: the period charged for costs is based on expected receipt date of the goods or services being charged; a threestep/tiered review process of costs to be charged prior to the processing of such costs; a periodic review of the periods in which costs were charged for proper period alignment. Name of the contact person responsible for corrective action: Mahtab Khan Planned completion date for corrective action plan: May 2026

View Audit 402060

Finding 1215439 (2025-001)

Material Weakness 2025

New York Blood Center, Inc.

NY

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.430

Blood Diseases and Resources Research (ALN 93.839) Recommendation: We recommend that the Organization reviews their calculations around payroll costs before drawdowns and that evidence of this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit...

Blood Diseases and Resources Research (ALN 93.839) Recommendation: We recommend that the Organization reviews their calculations around payroll costs before drawdowns and that evidence of this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is in the process of implementing an upgraded grants payroll allocation costs software (Paas 2.0) that contains system controls that will detect payroll changes and automatically update, thus preventing such errors in the future. In addition to these automated software controls, management will implement review procedures in parallel as a secondary measure of control to detect and prevent such errors. Management anticipates the implementation and completion of the software project and related procedures in July 2026. Name of the contact person responsible for corrective action: Mahtab Khan Planned completion date for corrective action plan: July 2026

View Audit 402060

Finding 1215428 (2025-002)

Material Weakness 2025

Mossyrock School District No. 206

WA

Procurement, Suspension & Debarment School Nutrition Programs

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Mossyrock School District No. 206 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of F...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Mossyrock School District No. 206 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-002 Finding caption: The District did not have adequate internal controls and did not comply with federal procurement and suspension and debarment requirements. Name, address, and telephone of District contact person: Jodi Spahn, Business Manager PO Box 478 Mossyrock, WA 98564 (360) 983-3181 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The District acknowledges the finding regarding insufficient controls that would ensure compliance with federal procurement and suspension and debarment requirements. To strengthen compliance with federal procurement requirements, the District will add a Buy American clause within procurement documents to ensure contractors are aware of the requirement. In addition to providing training and education to relevant staff, the District will update processes within the business office to ensure the proper check for exclusion records at SAM.gov is completed prior to payment to vendors or contractors meeting the $25,000 or more threshold, and that proper documentation is retained. Additionally, the District will add a clause to all contracts being paid in part or fully with federal funds, that states the contractor is not suspended or debarred. Anticipated date to complete the corrective action: Immediate

View Audit 402051

Finding 1215422 (2025-001)

Material Weakness 2025

Benton County, Or

OR

Reporting

BENTON COUNTY MANAGEMENT RESPONSE AND CORRECTIVE ACTION PLAN Finding 2025-001 – Late Submissions for Financial Reporting Federal Program: Congressional Directives Grant Program Fiscal Year End: June 30, 2025 Finding Reference: 2025-001 Management Response Management concurs with the finding. During ...

BENTON COUNTY MANAGEMENT RESPONSE AND CORRECTIVE ACTION PLAN Finding 2025-001 – Late Submissions for Financial Reporting Federal Program: Congressional Directives Grant Program Fiscal Year End: June 30, 2025 Finding Reference: 2025-001 Management Response Management concurs with the finding. During the fiscal year, staffing transitions and delays in obtaining access to required federal reporting systems contributed to late submission of required reports. In addition, shared responsibilities between program and finance staff resulted in coordination challenges related to grant reporting requirements. The County recognizes the importance of timely grant reporting and is committed to improving internal coordination, documentation, and oversight processes to support compliance with federal reporting requirements. For this finding, while the report was indeed filed late, the County was always aware of the due date but was unable to gain access to the system to complete the report. The inability to access the system was the reason for non-reporting, and the Grantor was made aware the County could not file report until access was gained. Corrective Action Plan Benton County will enhance internal processes and coordination efforts between program staff and the Finance Department to support timely completion and submission of required federal reports. Management will continue strengthening procedures related to grant administration, reporting timelines, and continuity of operations to improve overall compliance with reporting requirements. The County will also continue efforts to improve communication, documentation, and oversight associated with grant reporting responsibilities to reduce the risk of late future submissions. Anticipated Completion Date June 30, 2026

View Audit 402024

Finding 1215421 (2025-002)

Material Weakness 2025

Marion County

SC

Reporting Internal Control / Segregation of Duties

Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where costs beneficial to do so.

View Audit 402023

Finding 1215420 (2025-001)

Material Weakness 2025

Marion County

SC

The County will accept this condition and continue to work with the audit staff in the preparation of the financial statements and review and approve the financial statements and related disclosures.

View Audit 402023

Finding 1215411 (2025-001)

Material Weakness 2025

Baltimore Regional Housing Partnership, Inc.

MD

Reporting Subrecipient Monitoring HUD Housing Programs

Audit Finding Reference: 2025 - 001 Planned Corrective Action: BRHP continues weekly reporting of all 50058 actions to identify any files where the 60-day deadline is approaching. PIC uploads continue to occur weekly. Starting this year and going forward, if any files approach or exceed the 60-day s...

Audit Finding Reference: 2025 - 001 Planned Corrective Action: BRHP continues weekly reporting of all 50058 actions to identify any files where the 60-day deadline is approaching. PIC uploads continue to occur weekly. Starting this year and going forward, if any files approach or exceed the 60-day submission threshold, the effective date will be revised as necessary, and any associated costs will be absorbed by BRHP to ensure that clients are held harmless. Name of Contact Person: FaShaunDa Walton, Housing Mobility Director, fwalton@brhp.org Anticipated completion date: December 31, 2026

View Audit 402021

Finding 1215410 (2025-001)

Material Weakness 2025

Town of Medfield

MA

Procurement, Suspension & Debarment § 200.318 § 200.326

Finding 2025-001 – COVID 19 – Coronavirus State and Local Fiscal Recovery Fund - AL No. 21.027 U.S. Department of Treasury Other Matters Related to Internal Control over Compliance of the Major Program Criteria: Non‐federal entities other than states, including those operating federal programs as su...

Finding 2025-001 – COVID 19 – Coronavirus State and Local Fiscal Recovery Fund - AL No. 21.027 U.S. Department of Treasury Other Matters Related to Internal Control over Compliance of the Major Program Criteria: Non‐federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition and Context: During our testing as it related to compliance with procurement we noted that an expense for engineering services for the Waste Water Treatment Assessment services charged to the major program would have required a formal bidding process as the project exceeded the simplified acquisition threshold. The Town had selected the engineering company for “On Call” engineering services as it related to the DPW through a request for qualifications process. The contract does include as part of the services to be provided Waste Water Treatment Assessment services. However, the contract is not specific to federally funded projects. The Town of Medfield had submitted the request for qualifications documentation as well as the executed contracted for “On Call” services to both the Town’s consulting service and the pass through entity for approval of the Waste Water Treatment Assessment. The pass through entity and the pass through entities Auditors did not have any concerns with the request for qualifications as it relates to the Waste Water Treatment Assessment project. Questioned Costs: $175,500 Cause: Based on the judgement of the pass through entity (Norfolk County) and their auditors, the Town was approved to procure engineering services for the Waste Water Treatment Assessment as part of a larger “On Call” services contract. The Town did select the contractor through a competitive request for qualifications process, but did not initiate a separate procurement for the sub-project. Effect or Potential Effect: There is risk that amounts charged to the federal awards major program may not be in accordance with procurement, suspension, and debarment principles. Identification as a Repeat Finding: 2024-001 Recommendation: Going forward, the Town of Medfield should consider a separate bidding process for expenses related to federal grant funds. Responsible for Corrective Plan: Contact Person: Kristine Trierweiler, Town Administrator Estimated Completion Date: May 7th, 2026 Action Taken: On an ongoing basis, the Town will initiate separate procurements for projects covered under federal grants.

View Audit 402011

Finding 1215409 (2025-003)

Material Weakness 2025

Academia Cesar Chavez

MN

Reporting § 200.512

Type of Finding: Other Finding Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The School will implement the recommendation. Officials Responsible for Ensuring CAP: The School Director is the official responsibl...

Type of Finding: Other Finding Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The School will implement the recommendation. Officials Responsible for Ensuring CAP: The School Director is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2026. Plan to Monitor Completion of CAP: The School Board will be monitoring this corrective action plan.

View Audit 402006

Finding 1215408 (2025-001)

Material Weakness 2025

YWCA of Glendale and Pasadena

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.

View Audit 401993

Finding 1215406 (2025-002)

Material Weakness 2025

Madison County, Nebraska

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Corrective Action Planned: The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal and state awards include related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustments. The County pl...

Corrective Action Planned: The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal and state awards include related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustments. The County plans on adopting and implement a Federal Award Compliance Policy. Proposed Completion Date: July 1, 2026 Responsible Party: Anne M. Pruss, County Clerk

View Audit 401989

Finding 1215405 (2025-003)

Material Weakness 2025

Association House of Chicago

IL

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

MATERIAL WEAKNESS Finding 2025-003 – Allocation and Documentation of Payroll Costs Recommendation: Management should develop a process whereby payroll costs allocated to federal grants; are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, ...

MATERIAL WEAKNESS Finding 2025-003 – Allocation and Documentation of Payroll Costs Recommendation: Management should develop a process whereby payroll costs allocated to federal grants; are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable and properly allocated, reasonably reflect the total activity for which the employee is compensated and support the distribution of the employee’s wages among specific activities or cost objectives if the employee woks on more than one federally funded program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As corrective action, management implemented a new system to track time and effort effective July 1, 2025, using the Forms Assembly platform for federally funded DHS programs. For other grants, the Agency has continued to maintain supporting time and effort documentation through Excel-based records. Management recognizes that the implementation of the Forms Assembly system has presented operational challenges, particularly due to the need to reconcile information separately with the payroll system. As a result, since October 2025, management has been evaluating and vetting alternative systems that can fully integrate time and effort reporting with payroll processing. Beginning in fiscal year 2027, the Agency plans to implement a new integrated software solution that will record employee time, grant allocations, and payroll information within a single system integrated directly with payroll processing. Management believes this integrated approach will strengthen internal controls, improve the accuracy and timeliness of reporting, reduce manual reconciliation processes, and enhance compliance with federal time and effort requirements. Name of contact person responsible for corrective action: Margarita Rosas, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2026

View Audit 401983

Corrective Action Plans

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