Corrective Action Plans

Finding 1164524 (2025-003)

Material Weakness 2025

MN

Significant Deficiency Internal Control / Segregation of Duties

Recommendation: CLA recommends training employees to review the sliding fee scale carefully to ensure the appropriate fee is charged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Application process was stan...

Recommendation: CLA recommends training employees to review the sliding fee scale carefully to ensure the appropriate fee is charged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Application process was standardized across CMHW, with an added layer of reviewal by the financial manager before billing manager enters sliding fee into Carelogic. Training was provided for staff involved. Name(s) of the contact person(s) responsible for corrective action: Ben Jewett, Senior Financial Manager Planned completion date for corrective action plan: 10/13/2025 If the Cognizant or Oversight Agency has questions regarding this plan, please call Dawn Mueller at 651-280-2419.

View Audit 374094

Finding 1164523 (2025-002)

Material Weakness 2025

Amherst H. Wilder Foundation

MN

Material Weakness Internal Control / Segregation of Duties

Recommendation: CLA recommends that a policy is put in place to document the rent reasonableness procedures as well as documented review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Rent Reasonableness ...

Recommendation: CLA recommends that a policy is put in place to document the rent reasonableness procedures as well as documented review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Rent Reasonableness Policy was updated in July 2025 to clearly require that verification be completed and documented before any rent payment. Each unit must now be compared to at least two similar unassisted units using reliable public sources, with supporting evidence uploaded to the participant’s electronic file. A comprehensive review of all ROOF Project files for placements made after July 1, 2023, has been completed, and all missing documentation has been corrected. Staff received refresher training in August 2025, and all housing specialists are required to complete a HUD Exchange training on rent reasonableness standards by November 2025. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Jones, Director Family Supportive Housing Planned completion date for corrective action plan: July 2025

View Audit 374094

Finding 1164521 (2025-001)

Material Weakness 2025

School District of Pickens County

SC

Questioned Costs Procurement, Suspension & Debarment § 200.320

CONTACT PERSON: Matt Owens, Chief Financial Officer, mattowens@pickens.k12.sc.us CORRECTIVE ACTION: The District has implemented procedures to ensure that procurements related to federal programs do not use local exemptions and that these procurements provide for full and open competition. PROPOSED ...

CONTACT PERSON: Matt Owens, Chief Financial Officer, mattowens@pickens.k12.sc.us CORRECTIVE ACTION: The District has implemented procedures to ensure that procurements related to federal programs do not use local exemptions and that these procurements provide for full and open competition. PROPOSED COMPLETION DATE: Prior to June 30, 2026

View Audit 374092 Questioned Costs: $1

Finding 1164518 (2025-001)

Material Weakness 2025

Town of Lebanon Connecticut

CT

Procurement, Suspension & Debarment

Finding 2025-001 Significant Deficiency in Internal Control over Compliance Description of Finding During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred Statement of Concurrence or NonConcurrence Management agrees with...

Finding 2025-001 Significant Deficiency in Internal Control over Compliance Description of Finding During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred Statement of Concurrence or NonConcurrence Management agrees with this finding, they were unaware of the suspension and debarment compliance requirements. Corrective Action The Town agrees with the audit finding. When the auditors brought this issue to our attention, the Town Attorney reviewed their recommendation and provided language that will be included in all vendor contracts going forward. The expenditures reported for the fiscal year ending June 30, 2025, relate to contracts the Town entered into in prior years. Name of Contact Person Hayley Wagner, Finance Director Projected Completion Date June 30, 2024

View Audit 374089

Finding 1164510 (2025-001)

Material Weakness 2025

Middletown Housing Authority

CT

Questioned Costs HUD Housing Programs Eligibility

Corrective Action MHA is now fully staffed with a current recertification reporting rate of over 96%. New staff members have been hired, trained and fully onboarded. An outside consultant was retained prior to staff hiring and processed all delinquent recertifications in the spring of 2025. Addition...

Corrective Action MHA is now fully staffed with a current recertification reporting rate of over 96%. New staff members have been hired, trained and fully onboarded. An outside consultant was retained prior to staff hiring and processed all delinquent recertifications in the spring of 2025. Additional staff training is being scheduled. Increased quality control procedures are being designed and implemented in coordination with a consultant to ensure ongoing activities meet Authority standards as well as Federal requirements.

View Audit 374083 Questioned Costs: $1

Finding 1164509 (2025-001)

Material Weakness 2025

Chowan University

NC

Student Financial Aid

Finding 2025-001: Instance was identified where a student’s status was not accurately reported. Name of Responsible Individuals: Elizabeth Cox, Registrar & Director of Institutional Research & Ruth Casper, Assistant Vice President of Student Financial Services Corrective Action: The University Finan...

Finding 2025-001: Instance was identified where a student’s status was not accurately reported. Name of Responsible Individuals: Elizabeth Cox, Registrar & Director of Institutional Research & Ruth Casper, Assistant Vice President of Student Financial Services Corrective Action: The University Financial Aid Office will provide the Registrar with a report of enrolled student social security numbers from the financial aid system prior to the creation of an enrollment file for National Student Clearinghouse reporting. The financial aid file will be used to identify and correct any Social Security number discrepancies. Updates and corrections may include subsequent reporting to the Clearinghouse and/or manual reporting to NSLDS. Anticipated Completion Date: Ongoing

View Audit 374081

Finding 1164507 (2025-005)

Material Weakness 2025

Mechanicville City School District

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

The District will ensure all data is reviewed and double checked by the Treasurer, Business Manager, or Superintendent. Implementation Date: 6/30/26 Responsibility: Taryn Breen, Business Manager, Treasurer - TBD, G. Mike Apostol, Superintendent

View Audit 374076

Finding 1164504 (2025-002)

Material Weakness 2025

Van Dyke Public Schools

MI

Reporting § 200.327

ESSER III – Grant Coding Condition: 2 CFR 200.327 of the Uniform Guidance as well as the Michigan Department of Education (MDE) Audit Manual requires proper financial reporting, which would include the Final Expenditure Report (FER) to be an accurate and true representations of the expenditures for ...

ESSER III – Grant Coding Condition: 2 CFR 200.327 of the Uniform Guidance as well as the Michigan Department of Education (MDE) Audit Manual requires proper financial reporting, which would include the Final Expenditure Report (FER) to be an accurate and true representations of the expenditures for each project. During the current year testing, while total expenditures by funding source code matched the Final Expenditure Report (FER), we found multiple areas where function and/or object codes in the trial balance did not match up with those reported in the FER. Corrective Action: The District understands the issue and has contracted with a third party to help ensure that all activity is properly classified prior to draws being made and prior to the FER being submitted. Contact Person Responsible for Corrective Action: Piper Bognar, Superintendent Completion Date: This situation will be corrected moving forward.

View Audit 374073

Finding 1164501 (2025-001)

Material Weakness 2025

Riverside Unified School District

CA

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.327

We agree with auditor's comments, and the following actions have or will be taken to ensure the procurement of goods and services for the nutrition services department follows all applicable steps according to Title 2, Code of Federal Regulations (2 CFR) sections 200.317 -200.327; Title 7, Code of F...

We agree with auditor's comments, and the following actions have or will be taken to ensure the procurement of goods and services for the nutrition services department follows all applicable steps according to Title 2, Code of Federal Regulations (2 CFR) sections 200.317 -200.327; Title 7, Code of Federal Regulations (7 CFR), parts 210 and 220; and all applicable state and local rules: 1. During the school year 2024/2025, changes were made to staff to allow for additional oversight. A Procurement Specialist reporting directly to the Director of Purchasing was added to staff in lieu of a Buyer that had previously reported to the Director of Nutrition Services. This move allowed for an additional step to ensure proper procurement is happening. 2. All purchasing methods, including Micropurchase, Simplified Acquisition, and Formal, will be followed in accordance with all applicable regulations, in line with RUSD's written procurement procedures. 3. Any noncompetitive procurement will only occur if the conditions outlined in applicable regulations are met and sufficient evidence and documentation is received and retained, including participating in performing due diligence to ascertain whether a single source document is accurate from any given vendor. 4. In addition documented annual training will take place for all staff involved in the procurement process. This procedure includes a review and annual update of procurement procedures, if applicable, and an acknowledgement of the nutrition services code of conduct in regards to purchasing. Please reach out to us with any questions.

View Audit 374066

Finding 1164469 (2025-001)

Material Weakness 2025

Downey Unified School District

CA

Student Financial Aid Procurement, Suspension & Debarment HUD Housing Programs

The Downey Adult School (DAS) concurs with the audit finding and to prevent future occurences, the school has purchased a new student database management software system (Campus Café) that articulates with the National Student Loan Data System (NSLDS) in reviewing, updating, verifying, and reporting...

The Downey Adult School (DAS) concurs with the audit finding and to prevent future occurences, the school has purchased a new student database management software system (Campus Café) that articulates with the National Student Loan Data System (NSLDS) in reviewing, updating, verifying, and reporting student enrollment statuses, program information, and effective starting and ending dates that are required to appear on the Enrollment Reporting Roster file, this new process of enrollment and certification eliminated the potential for human errors by obtaining student information data derived directly from the Student Information System (SIS). In addition, DAS continues to work with its SIS, Campus Cafe, to electronically integrate with the Nation Clearing House, specifically with direct transmission of enrollment and certification reporting. The current processes of enrollment and certification reporting will be eliminated and replaced with processes of direct enrollment and certification reporting from the SIS to the National Clearing House, then to NSLDS. The contact person responsible for the implementation of this action plan, to correct State Finding 2025-001, is Ms. Blanca Rochin, Downey Adult School Principal. Implementation Date: August 18, 2025

View Audit 374010

Finding 1164468 (2025-004)

Material Weakness 2025

City of Monroe

LA

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Corrective action plan: The City plans to implement the following procedures: Remedial Steps Financial Reconciliation and Adjustment * Quantify Questioned Costs: Immediately calculate the exact dollar amount of Federal funds improperly claimed as matching for the current grant and the previous grant...

Corrective action plan: The City plans to implement the following procedures: Remedial Steps Financial Reconciliation and Adjustment * Quantify Questioned Costs: Immediately calculate the exact dollar amount of Federal funds improperly claimed as matching for the current grant and the previous grant(s). This step should take place within 30 days of report issue date * Correct Claims/Reports: Submit necessary adjusted financial reports/claims for reimbursement to the Federal Grantor and/or pass-Through Entity for the affected grants, replacing the unallowable Federal match with an eligible, documented non-Federal match source (or repaying the Federal portion if no eligible local match is available). This step should take place within 60 days of report issue date Future Prevention Training and Certification * Mandatory Training: Conduct mandatory training for all Grant Managers on 2 CFR Part 200, Subpart D within 90 days of report issue date. Policy and Procedure Establishment *Grants Management Policy: Develop and implement a written policy requiring all grant personnel to: a) Track and document the funding source (Federal or Non-Federal) of all matching contributions, and b) Obtain senior finance sign-off on all matching documentation before submission of any reimbursement claim, confirming compliance with 2 CFR 20.306 within 12 days of report issue date. * Tracking: Improve existing tracking system to ensure expenditure is distinctly separated from all Federal costs and not cross-claimed between awards. Within 60 days of report issue date Person reponsible for corrective action: C. Morgan McCallister, PE, City Engineer Amber L. Sellers, Grant Manager Anticipated completion date: Overall within 120 of report issue date. See Correction Action Plan for milestone timeframes.

View Audit 374000

Finding 1164467 (2025-001)

Material Weakness 2025

Adrian Public Schools

MI

Procurement, Suspension & Debarment

The District will be communicating and reviewing all Federal purchases to ensure that any purchases between $10,000 and $250,000 follow Board Policy 3301A. The District mistakenly applied the State bidding threshold for Federal purchases that fell between the micro purchase threshold ($10,000) and t...

The District will be communicating and reviewing all Federal purchases to ensure that any purchases between $10,000 and $250,000 follow Board Policy 3301A. The District mistakenly applied the State bidding threshold for Federal purchases that fell between the micro purchase threshold ($10,000) and the State of MI bidding threshold ($30,512).

View Audit 373998

Finding 1164456 (2025-001)

Material Weakness 2025

Egyptian Community Unit School District No. 5

IL

Internal Control / Segregation of Duties

Finding Type: Significant Deficiency - Special Education Cluster. Name of Contact Person: Brad Misner, Superintendent. Recommendation: We recommend that the Superintendent or Grants Coordinator review the report before it is submitted to ensure that the information is being accurately reported. The ...

Finding Type: Significant Deficiency - Special Education Cluster. Name of Contact Person: Brad Misner, Superintendent. Recommendation: We recommend that the Superintendent or Grants Coordinator review the report before it is submitted to ensure that the information is being accurately reported. The review should be documented and maintained. Corrective Action: We will review the report before it is submitted to the Illinois State Board of Education to ensure accuracy. We will document our review and maintain documentation. Proposed Completion Date: Immediately.

View Audit 373974

Finding 1164453 (2025-001)

Material Weakness 2025

Independent School District No. 882

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency

SUSPENSION AND DEBARMENT CORRECTIVE ACTION PLAN (CAP) Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Explanation of Disagreement with Audit Findings: The District will continue to evaluate their policies and pro...

SUSPENSION AND DEBARMENT CORRECTIVE ACTION PLAN (CAP) Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Explanation of Disagreement with Audit Findings: The District will continue to evaluate their policies and procedures and retain documentation of their review. Actions Planned in Response to the Finding: The District will continue to evaluate their policies and procedures and retain documentation of their review. Official Responsible for Ensuring CAP: Tina Burkholder, Director of Business Services Planned Completion Date for CAP: June 30, 2026

View Audit 373970

Finding 1164451 (2025-001)

Material Weakness 2025

Oklahoma Wesleyan University

OK

Student Financial Aid Matching / Level of Effort / Earmarking

Management agrees with the auditors’ finding and their recommendation. The NSLDS withdrawal date was updated for one of the students in question before the audit began on July 7, 2025. The withdrawal dates for the remaining four students were updated in August 2025. The student financial office will...

Management agrees with the auditors’ finding and their recommendation. The NSLDS withdrawal date was updated for one of the students in question before the audit began on July 7, 2025. The withdrawal dates for the remaining four students were updated in August 2025. The student financial office will review withdrawal dates for students who leave during the semester to ensure the dates are not changed to the last date of the semester. Anticipated Completion Date: The corrective action was completed in August 2025. Contact Person Shala LaTorraca, Director of Financial Aid 918-335-6260

View Audit 373962

Finding 1164450 (2025-003)

Material Weakness 2025

Hudson Falls Central School District

NY

Procurement, Suspension & Debarment School Nutrition Programs § 200.214

Effective July 1, 2025, The Executive Director of Business & Human Resources, Kevin J. Polunci will review and verify the eligibility of vendors that participate in Federal assistance programs on an annual basis. The District will review the eligibility of potential vendors that participate in Feder...

Effective July 1, 2025, The Executive Director of Business & Human Resources, Kevin J. Polunci will review and verify the eligibility of vendors that participate in Federal assistance programs on an annual basis. The District will review the eligibility of potential vendors that participate in Federal assistance programs and compare invoices to bidding/contracts prior to payments.

View Audit 373952

Finding 1164439 (2025-002)

Material Weakness 2025

The Community Council of Nashua, Nh, Inc. D/b/a Greater Nashua Mental Health

NH

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Management will implement a month-end close checklist or process to track when reconciliations are prepared and reviewed to aid in accurate and timely financial reporting. Responsible party: Pamela Wilson, Chief Financial Officer; (603) 889-6147 x 1533 Anticipated completion date: June 30, 2026

View Audit 373908

Finding 1164438 (2025-001)

Material Weakness 2025

Alvin Ailey Dance Foundation, Inc.

NY

Student Financial Aid

Condition The change in student status for 7 of the 7 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. The sample was not a statistically valid sample but was determined using Chapter 21 - Aud...

Condition The change in student status for 7 of the 7 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. The sample was not a statistically valid sample but was determined using Chapter 21 - Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Government Auditing Standards and Single Audit Guide. Corrective Action Plan The Ailey School Registrar’s Office has implemented enhanced procedures to ensure that all student status changes are reported to the National Student Loan Data System (NSLDS) within the required timelines. Staff received system training on November 18, 2025 by the Ailey’s School third party processor. and began using the portal immediately to update all future enrollment changes. The Registrar’s Office will follow a formalized reporting schedule to comply with the 60-day submission requirement and will provide confirmation of each update to the Director of Business Operations and the Finance Controller. In parallel, the Finance Office will maintain an independent tracking schedule to verify that all required reports have been submitted. With these new protocols in place, the Ailey School anticipates no findings related to enrollment reporting in FY26. Contact Persons Responsible for Corrective Action: Jennifer Quinones, Director of School Operations Blythe Koster, Registrar Patrick Piras, Coordinator Denise Fox, Finance Controller Anticipated Completion Date: November 18,2025

View Audit 373899

Finding 1164436 (2025-001)

Material Weakness 2025

Three Oaks Public School Academy

MI

Subrecipient Monitoring School Nutrition Programs Significant Deficiency

THREE OAKS PUBLIC SCHOOL ACADEMY CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Three Oaks Public School Academy respectfully submits the following corrective action plan for the year ended June 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Y...

THREE OAKS PUBLIC SCHOOL ACADEMY CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Three Oaks Public School Academy respectfully submits the following corrective action plan for the year ended June 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2025 Academy Contact Person: Robert Holst, Finance Director Finding 2025-001 – Significant deficiency Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. The Academy should also maintain documented reviewed records on the meal counts. Action to be Taken: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.

View Audit 373884

Finding 1164431 (2025-002)

Material Weakness 2025

Clinton Ecumenical North INC

IA

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the audi...

Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the auditor to correct it.

View Audit 373871

Finding 1164429 (2025-002)

Material Weakness 2025

Clinton Ecumenical Housing INC

IA

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the audi...

Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the auditor to correct it.

View Audit 373870

Finding 1164386 (2025-001)

Material Weakness 2025

The Children's Community Programs of Connecticut, Inc.

CT

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

Payroll Duplicate Recommendation: CLA recommends the Organization pay back the improperly charged funds and ensure no other individuals were improperly paid and charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned and t...

Payroll Duplicate Recommendation: CLA recommends the Organization pay back the improperly charged funds and ensure no other individuals were improperly paid and charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned and taken in response to finding: Management has implemented a plan for the employee to return the funds and is working with the grantor to return the funds. Name of the contact person responsible for corrective action: Cynthia Fox Planned completion date for corrective action plan: December 31, 2025 If the United States Department of Health and Human Services has questions regarding this plan, please call Cynthia Fox at 203-786-6403 Ext. 180.

View Audit 373819 Questioned Costs: $1

Finding 1164385 (2025-002)

Material Weakness 2025

Magnolia Tree Apartments

CA

Subrecipient Monitoring

2025-002 Reportable Condition — Compliance: Condition: The Project did not make 7 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of...

2025-002 Reportable Condition — Compliance: Condition: The Project did not make 7 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: Not applicable Repeat finding: No

View Audit 373814

Finding 1164384 (2025-001)

Material Weakness 2025

Magnolia Tree Apartments

CA

Subrecipient Monitoring Internal Control / Segregation of Duties

2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: ...

2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: Not applicable Repeat finding: No

View Audit 373814

Finding 1164383 (2025-003)

Material Weakness 2025

Joshua Tree Apartments

CA

Subrecipient Monitoring

2025-003 Reportable Condition — Compliance: Condition: The Project did not make 8 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of...

2025-003 Reportable Condition — Compliance: Condition: The Project did not make 8 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: Not applicable Repeat finding: No

View Audit 373811

Corrective Action Plans

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