Corrective Action Plans

Finding 1228755 (2026-001)

Material Weakness 2026

KY

Reporting Internal Control / Segregation of Duties Student Financial Aid

Enrollment Reporting Finding: The enrollment statuses in the National Student Loan Data System for students who took a Regular Academic Hiatus were incorrect during the time of their hiatus. Corrective Actions Taken or Planned: FNU changed its reported enrollment status for all students on a regular...

Enrollment Reporting Finding: The enrollment statuses in the National Student Loan Data System for students who took a Regular Academic Hiatus were incorrect during the time of their hiatus. Corrective Actions Taken or Planned: FNU changed its reported enrollment status for all students on a regular Academic Hiatus (AH) from “Enrolled” to “Leave of Absence (LOA)” in the National Student Clearinghouse (NSC). Note that both status types indicate an enrolled status per NSC. Also, FNU revised internal procedures to ensure that students on a regular AH were coded properly in the Student Learning Management System with a status that aligned with enrollment reporting requirements for a temporary interruption in study. In September 2025, key personnel at FNU completed comprehensive training with NSC regarding reporting timelines and to set up an automated reporting feed from FNU’s Student Learning Management System. FNU repeated the training again in January 2026 to ensure new staff were educated in the process and provide a consistent understanding of the updated procedures. As a result of these actions, FNU demonstrated improved consistency in reporting and timeliness. In addition to these steps, it was determined during 2026 that students submitting late notice to withdraw require a manual update in NSC. The automated data feed does not retroactively capture changes. Training is underway to ensure the offices of Registration and Financial Aid are aware of the file feed limitation and implement a process to update students with approved exceptions to late withdraw. Estimated Completion Date: August 31, 2026. Responsible Personnel: Jessalyn Cornett, Director of Academic Records & Registrar

View Audit 410415

Finding 1228648 (2026-006)

Material Weakness 2026

PREVENT CHILD ABUSE AMERICA

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: PCA America will add subrecipient monitoring policies and procedures to the organization’s grants compliance manual. These policies and procedures will ...

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: PCA America will add subrecipient monitoring policies and procedures to the organization’s grants compliance manual. These policies and procedures will be in compliance with Uniform Guidance to ensure proper annual monitoring. Name(s) of the contact person(s) responsible for corrective action: Dr. Bart Klika, Chie_x001F_ Research O􀆯icer Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026.

View Audit 410287

Finding 1228647 (2026-005)

Material Weakness 2026

PREVENT CHILD ABUSE AMERICA

IL

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: PCA America will add suspension and debarment policies and procedures to the organization’s grants compliance manual. It will ensure vendor verification...

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: PCA America will add suspension and debarment policies and procedures to the organization’s grants compliance manual. It will ensure vendor verification for suspension and debarment prior to entering into a transaction/contract. With annual review of suspension and debarment throughout the program lifecycle. Name(s) of the contact person(s) responsible for corrective action: Dr. Bart Klika, Chie_x001F_ Research O􀆯icer Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026.

View Audit 410287

Finding 1228646 (2026-004)

Material Weakness 2026

PREVENT CHILD ABUSE AMERICA

IL

Reporting Subrecipient Monitoring Cash Management

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: PCAA will implement a formal year-end close communication process for vendors and subrecipients. Fiscal year-end reminders will be distributed by email,...

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: PCAA will implement a formal year-end close communication process for vendors and subrecipients. Fiscal year-end reminders will be distributed by email, with a request that final invoices be submitted before the books are closed. PCAA will also maintain the books open for six weeks after fiscal year-end to help ensure expenditures are recorded in the proper fiscal year. Name(s) of the contact person(s) responsible for corrective action: Alina Birenyte, Controller Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026

View Audit 410287

Finding 1228645 (2026-003)

Material Weakness 2026

PREVENT CHILD ABUSE AMERICA

IL

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: The Grant and Accounting teams hold monthly in-person meetings to review grant-related expenditures. Going forward, email approval will be requested aft...

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: The Grant and Accounting teams hold monthly in-person meetings to review grant-related expenditures. Going forward, email approval will be requested after each meeting and before the draw request is submitted to the governmental agency. Name(s) of the contact person(s) responsible for corrective action: Alina Birenyte, Controller Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026.

View Audit 410287

Finding 1228644 (2026-002)

Material Weakness 2026

PREVENT CHILD ABUSE AMERICA

IL

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: The Grant and Accounting teams hold monthly in-person meetings to review grant-related expenditures. Going forward, email approval will be requested aft...

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: The Grant and Accounting teams hold monthly in-person meetings to review grant-related expenditures. Going forward, email approval will be requested after each meeting and before the draw request is submitted to the governmental agency. Name(s) of the contact person(s) responsible for corrective action: Alina Birenyte, Controller Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026.

View Audit 410287

Finding 1228643 (2026-001)

Material Weakness 2026

PREVENT CHILD ABUSE AMERICA

IL

Allowable Costs / Cost Principles Significant Deficiency

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: CFO will be approving CEO timesheets Name(s) of the contact person(s) responsible for corrective action: Mary Lubben, CFO Planned completion date for co...

Views of responsible o􀆯icials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: CFO will be approving CEO timesheets Name(s) of the contact person(s) responsible for corrective action: Mary Lubben, CFO Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026.

View Audit 410287

Finding 1228621 (2026-002)

Material Weakness 2026

Village of Breckenridge

MI

Subrecipient Monitoring Procurement, Suspension & Debarment

Significant Deficiency - Suspended or Debarred Covered Transactions Corrective Action Plan: The Village administration team will collaborate with the engineering team and funding source to establish required written and documented procedures to ensure that contractors and sub-contractors working on ...

Significant Deficiency - Suspended or Debarred Covered Transactions Corrective Action Plan: The Village administration team will collaborate with the engineering team and funding source to establish required written and documented procedures to ensure that contractors and sub-contractors working on projects within the Village are not suspended or debarred. Responsible Party: Thomas J. Ostrander, Village Manager Proposed Completion Date: February 28, 2027

View Audit 410257

Finding 1228620 (2026-002)

Material Weakness 2026

Berkshire Retirement Home INC

MA

HUD Housing Programs Significant Deficiency

SIGNIFICANT DEFICIENCY Section 232 Mortgage Insurance for Nursing Homes – Assistance Listing No. 14.157 Recommendation: The auditor recommends that management increase their coverage amount to come into compliance with HUD requirements, as well as develop policies and procedures to monitor required ...

SIGNIFICANT DEFICIENCY Section 232 Mortgage Insurance for Nursing Homes – Assistance Listing No. 14.157 Recommendation: The auditor recommends that management increase their coverage amount to come into compliance with HUD requirements, as well as develop policies and procedures to monitor required coverage minimums to ensure that actual coverage amount is kept at least at that level. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Fidelity Bond coverage was increased prior to fiscal yearend on 05/29/2026 following an internal review that showed that soaring revenues had outpaced the previously enacted increased coverage. The policy has been updated to review the monthly revenue to be sure there is sufficient minimum Fidelity Bond coverage prospectively. Name(s) of the contact person(s) responsible for corrective action: Edward Forfa, Executive Director, Berkshire Retirement Home, Inc. DBA Berkshire Place, 290 South Street, Pittsfield, MA 01201 413-445-4056 #160; eforfa@berskhireplace.com Planned completion date for corrective action plan: 05/29/2026

View Audit 410251

Finding 1228619 (2026-001)

Material Weakness 2026

Berkshire Retirement Home INC

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

MATERIAL WEAKNESS Section 232 Mortgage Insurance for Nursing Homes – Assistance Listing No. 14.157 Recommendation: The auditor recommends that management update its policies and procedures over distributions from surplus cash and ensure that the final audited calculation is utilized when making a di...

MATERIAL WEAKNESS Section 232 Mortgage Insurance for Nursing Homes – Assistance Listing No. 14.157 Recommendation: The auditor recommends that management update its policies and procedures over distributions from surplus cash and ensure that the final audited calculation is utilized when making a distribution from surplus cash at year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The surplus cash calculation used for the fiscal yearending 05/31/2025 inadvertently used the interim surplus cash calculation and not the final audited surplus cash calculation, which resulted in a slight overage in surplus cash distribution to its supporting charity organization. Once identified, provisions were made for immediate repayment, which was completed on 8/20/2026. The policy and procedure process was modified to ensure that the audited surplus cash calculation is used prior to any distribution. Name(s) of the contact person(s) responsible for corrective action: Edward Forfa, Executive Director, Berkshire Retirement Home, Inc. DBA Berkshire Place, 290 South Street, Pittsfield, MA 01201 413-445-4056 #160; eforfa@berskhireplace.com Planned completion date for corrective action plan: 08/20/2026

View Audit 410251

Finding 1228561 (2026-001)

Material Weakness 2026

Village of Shepherd

MI

Procurement, Suspension & Debarment

Management is in the process of drafting an updated procurement policy to comply with the new requirements of the Uniform Guidance.

View Audit 410190

Finding 1228106 (2026-001)

Material Weakness 2026

Charter Township of Clinton

MI

Allowable Costs / Cost Principles Material Weakness

Condition: We noted no formal evidence that the stated control to ensure performance of required inspections prior to contract approval operated effectively in one instance. Planned Corrective Action: Staff will review folders at various stages of the project to ensure all records of inspections at ...

Condition: We noted no formal evidence that the stated control to ensure performance of required inspections prior to contract approval operated effectively in one instance. Planned Corrective Action: Staff will review folders at various stages of the project to ensure all records of inspections at both the beginning and end of the project are in the file. Staff has already set up either bi-weekly or monthly meetings (depending on project activity levels) to report on the status of ongoing projects. These meetings were intended to help staff keep current projects in line with the overall project budget (i.e. not obligating funds beyond what’s available). Using these same meetings to check project files for all necessary records will be an adjustment of negligible effort. In instances where there is a sizable gap between portions of a project (e.g. part of the project can’t be completed until spring) staff will consider closing out the completed portion of the project and completing a final inspection on the balance of the job at a later date. Contact person responsible for corrective action: Edwin Manninen, Matthew Wallace Anticipated Completion Date: Immediately

View Audit 409938

Finding 1228052 (2026-002)

Material Weakness 2026

Cedar View, Inc.

IN

HUD notified management of the error in July 2026, and management will insure the required monthly deposits into the reserve for replacement account are made in a timely manner.

View Audit 409885

Finding 1228051 (2026-001)

Material Weakness 2026

Cedar View, Inc.

IN

Management will apply for loan advances to fund work-order repairs to complete in a timely manner.

View Audit 409885

Finding 1228050 (2026-001)

Material Weakness 2026

Mapleview, Inc.

IN

Management deposited $1,050 into the replacement for reserves account.

View Audit 409884

Finding 1228049 (2026-002)

Material Weakness 2026

Dogwood Place, Inc.

IN

Management is in process with HUD to get monthly deposits suspended so the Corporation has cash available for operating expenses.

View Audit 409883

Finding 1228048 (2026-001)

Material Weakness 2026

Dogwood Place, Inc.

IN

Matching / Level of Effort / Earmarking

Management should apply for loan advances to fund work-order repairs to complete in a timely manner.

View Audit 409883

Finding 1228042 (2026-001)

Material Weakness 2026

Regis University

CO

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Finding 2026-001 Personnel Responsible for Corrective Action: Deborah Vinnola, Registrar Anticipated Completion Date: September 30, 2027 Corrective Action Plan: The Office of the Registrar has put into place a more detailed corrective action plan regarding the finding of delayed enrollment and non-e...

Finding 2026-001 Personnel Responsible for Corrective Action: Deborah Vinnola, Registrar Anticipated Completion Date: September 30, 2027 Corrective Action Plan: The Office of the Registrar has put into place a more detailed corrective action plan regarding the finding of delayed enrollment and non-enrollment reporting to NSLDS through NSC. The Office of the Registrar has adjusted the Degree Verify submission from every 45 days to every 30 days to NSC to ensure graduation dates are reported in a more timely fashion for NSLDS within the required 60 days for financial aid. Starting Summer 2026, the Office of the Registrar has begun inactivating academic programs for students who have not had registration activity within the last two to three academic years to ensure that they are not reported as enrolled to NSC/NSLDS. NSC Enrollment Reporting will continue to be submitted every 30 days and the Office of the Registrar has worked to review the reporting criteria using terms and not semesters to better report active enrollment in current courses. The Ellucian Graduation Application form and process is in the final stages of testing which will eliminate completely the need to add a pseudo course with a future date after the student’s current program has been inactivated or graduated. The Office of the Registrar will be more proactive with the colleges for identifying students who have not graduated within the six year (undergraduate), four year (graduate) and certificate time frames by working with the appropriate dean’s offices. This should eliminate those students who have completed their coursework; close to completing their coursework but were never reviewed by their advisor/program for graduation. Since Regis uses the end date of the last course completed, the Office of the Registrar will work with advising units to review the lists to increase a better reporting of degree completion.

View Audit 409876

Finding 1228040 (2026-001)

Material Weakness 2026

Family Health Centers

WA

Procurement, Suspension & Debarment § 200.214

2026-001 Suspension and Debarment Corrective action planned: To ensure full compliance with federal documentation standards moving forward: 1. Formalized Onboarding Control: In May 2026, the Organization updated its standard New Vendor Form to include a mandatory verification checkbox and documented...

2026-001 Suspension and Debarment Corrective action planned: To ensure full compliance with federal documentation standards moving forward: 1. Formalized Onboarding Control: In May 2026, the Organization updated its standard New Vendor Form to include a mandatory verification checkbox and documented sign-off confirming SAM.gov exclusion checks are completed prior to vendor setup or contract execution. 2. Existing Vendor Audit: Management is currently conducting a comprehensive review to document and retain SAM.gov exclusion verifications for all active vendors. Anticipated completion date: May 2026 Contact person responsible for corrective action: Scott Matlock

View Audit 409873

Finding 1227803 (2026-002)

Material Weakness 2026

United Way of Central Ohio

OH

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332

Finding Number: 2026-002 Condition: The Organization did not appropriately monitor subrecipient audit findings to determine whether prompt and appropriate corrective action has been taken. Planned Corrective Action: The Organization has implemented system and process improvements to ensure review of...

Finding Number: 2026-002 Condition: The Organization did not appropriately monitor subrecipient audit findings to determine whether prompt and appropriate corrective action has been taken. Planned Corrective Action: The Organization has implemented system and process improvements to ensure review of subrecipient audit reports. To the extent that findings are identified, allowable mitigation measures will be considered by the Organization and documented as allowed under 2 CFR. The Organization has and will continue to maintain appropriate staffing level and sufficient training to ensure appropriate review is taking place. Contact Person Responsible for Corrective Action: Hannah Bonacci, Director, Public Partnerships Anticipated Completion Date: July 31, 2026

View Audit 409775

Finding 1227802 (2026-001)

Material Weakness 2026

United Way of Central Ohio

OH

Reporting Subrecipient Monitoring

Finding Number: 2026-001 Condition: The Organization failed to correctly record grant revenue for certain federal programs during their 2026 fiscal year. Planned Corrective Action: Management will continue to evaluate current processes and practices to determine that contributions are being recogniz...

Finding Number: 2026-001 Condition: The Organization failed to correctly record grant revenue for certain federal programs during their 2026 fiscal year. Planned Corrective Action: Management will continue to evaluate current processes and practices to determine that contributions are being recognized in a timely manner based on when expenses are incurred, regardless of when they get reported to the Organization by the subrecipient. This will include building out currently utilized flowcharts/checklists as well as adding indicators into their assessment which will result in additional clarity regarding the status of the transaction and the timing of revenues and expenses to be recorded. Contact Person Responsible for Corrective Action: Emily West, Controller Anticipated Completion Date: July 31, 2026

View Audit 409775

Finding 1227745 (2026-001)

Material Weakness 2026

Moses Lake Community Health Center

WA

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective action planned: Management concurs with the finding and recognizes the importance of consistently applying the correct sliding fee discount schedule in effect at the time services are rendered. To address this finding, the organization has implemented enhanced monitoring and training cont...

Corrective action planned: Management concurs with the finding and recognizes the importance of consistently applying the correct sliding fee discount schedule in effect at the time services are rendered. To address this finding, the organization has implemented enhanced monitoring and training controls over the application of the sliding fee discount schedules. The Director of Patient Services (or designee) will perform monthly audits of 25 randomly selected patients accounts that received a sliding fee discount to verify that the correct discount schedule was applied and that the patient responsibility was calculated accurately. In addition, for any future changes to the sliding fee discount schedule, management will implement a transition review process that includes: • Verification that the updated fee schedule is accurately loaded into the billing system prior to the effective date and old fee schedules are inactivated. • Additional training for billing staff before implementation of any revised sliding fee schedule. • Continued monthly audits of sliding fee discounted patient accounts. • Quarterly reporting of audit results to Chief Financial Officer, to identify recurring issues and ensure corrective actions taken are effective. Anticipated completion date: July 31, 2026

View Audit 409718

Finding 1227306 (2026-001)

Material Weakness 2026

Heights Towers Services Company

TX

Procurement, Suspension & Debarment HUD Housing Programs Reporting

Audit Finding 2026-001: During our testing of tenant security deposits, it was discovered that the balance in the bank account maintained for tenant security deposits was insufficient to cover the liability for tenant security deposits payable. -Response: There was a temporary depletion of funds in ...

Audit Finding 2026-001: During our testing of tenant security deposits, it was discovered that the balance in the bank account maintained for tenant security deposits was insufficient to cover the liability for tenant security deposits payable. -Response: There was a temporary depletion of funds in the operating account, since they paid the amount of their insurance deductible to a vendor for urgent water damage remediation after an apartment fire on the property. This resulted in the operating account not having sufficient funds to cover the next payroll. Hence a temporary transfer of funds was made from the tenant security deposits account. Management is aware that the Regulatory Agreement stipulates maintaining sufficient funds in a separate tenant security deposit account to cover the liability for tenant security deposits payable and have since replenished the balance in the tenant security deposit account. The $1,900 was deposited back into the Security Deposit account on 08/17/2026. - Responsible Party: Linda G. Holder - Executive Director - Houston Housing Management Corporation - 1418 Preston St. - Houston, TX 77002

View Audit 409419

Finding 1226940 (2026-002)

Material Weakness 2026

Perry County Medical Center, Inc.

TN

Special Tests & Provisions Questioned Costs Material Weakness

In Finding 2026-002, it was reported that the Organization did not properly apply the sliding fee discounts for certain patients with visits to the Organization during the year ended March 31, 2026. Management recognizes the importance of complying with sliding fee guidelines and the Organization’s ...

In Finding 2026-002, it was reported that the Organization did not properly apply the sliding fee discounts for certain patients with visits to the Organization during the year ended March 31, 2026. Management recognizes the importance of complying with sliding fee guidelines and the Organization’s sliding fee policy. In response to Finding 2026-002, proper training will be given to employees, and sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee policy.

View Audit 409135

Finding 1226937 (2026-001)

Material Weakness 2026

Housing Authority of City of Danville

IL

HUD Housing Programs

Finding 2026-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files - Noncompliance & Significant Deficiency Corrective Action Plan: We believe the issues discovered during the annual audit related to the calculation and verification of annual income can easily ...

Finding 2026-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files - Noncompliance & Significant Deficiency Corrective Action Plan: We believe the issues discovered during the annual audit related to the calculation and verification of annual income can easily be addressed by strengthening our internal existing quality control processes to ensure exceptions are identified and corrected timely. While we have already been doing quality control reviews, we will increase the frequency and sample size throughout the fiscal year. Person(s) Responsible: Brittany Savalick, HCV Department Anticipated Completion Date: 07/01/2026 Jaclyn Vinson Executive Director Vermilion Housing Authority 1607 Clyman Lane Danville, IL 61832 jvinson@vermilionhousing.com 217-444-3101

View Audit 409131

Corrective Action Plans

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