Corrective Action Plans

Finding 1171890 (2025-001)

Material Weakness 2025

NC

Reporting Subrecipient Monitoring § 200.328

Completion of Oustanding Reports: All required SF-425 reports for continuing Early Head Start grants have been completed. Policy and Procedure Enhancements: DPFC has updated its financial policies and procedures to formally document federal reporting responsibilities, required timelines, and interna...

Completion of Oustanding Reports: All required SF-425 reports for continuing Early Head Start grants have been completed. Policy and Procedure Enhancements: DPFC has updated its financial policies and procedures to formally document federal reporting responsibilities, required timelines, and internal review protocols. Enhanced Monitoring and Oversight: A standardized monthly compliance claendar has been implemented and is actively monitored by the CFO to ensure upcoming reporting deadlines are identified and met.

View Audit 384899

Finding 1171885 (2025-001)

Material Weakness 2025

Hope Network and Affiliates

MI

Allowable Costs / Cost Principles Cash Management HUD Housing Programs § 200.328 § 200.329

Hope Network acknowledges receipt of the Schedule of Findings and Questioned Costs included in the Single Audit Report dated January 21, 2026, identifying Finding #2025-001: Major Federal Award Finding- Reporting. Hope Network agrees with this finding and the recommended actions to be taken. Correct...

Hope Network acknowledges receipt of the Schedule of Findings and Questioned Costs included in the Single Audit Report dated January 21, 2026, identifying Finding #2025-001: Major Federal Award Finding- Reporting. Hope Network agrees with this finding and the recommended actions to be taken. Corrective Action Plan: Specific Corrective Action: Completion Date File all overdue semiannual performance reports. Completed Submit overdue required written request due upon final funds draw and project completion. Completed Finance department will review all grant agreements to ensure all required reporting, not just financial reports, are tracked and filed in timely within the terms of the grant agreement. 03/31/2026 Finance in conjunction with Hope Network Foundation will review existing grant procedures to develop a uniform process to be utilized across all Hope Network Affiliates. 06/30/2026 We are committed to resolving this issue.

View Audit 384872

Finding 1171882 (2025-004)

Material Weakness 2025

Belleville Township High School District No. 201

IL

The District will review the general ledger and compare the expenditure reports to ensure agreement before the reports are submitted.

View Audit 384864

Finding 1171881 (2025-001)

Material Weakness 2025

Meridian Community Unit School District No. 101

IL

Reporting School Nutrition Programs Internal Control / Segregation of Duties

Finding Type: Significant Deficiency. Name of Contact Person: Dr. Lisa Thomas, Superintendent. Recommendation: We recommend the District expand their internal controls to require a responsible official to review the daily meal count reports for accuracy prior to submission of the reports to the Illi...

Finding Type: Significant Deficiency. Name of Contact Person: Dr. Lisa Thomas, Superintendent. Recommendation: We recommend the District expand their internal controls to require a responsible official to review the daily meal count reports for accuracy prior to submission of the reports to the Illinois State Board of Education. Corrective Action: Daily meal counts will be rectified by administration on a monthly basis. Proposed Completion Date: Immediately.

View Audit 384861

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

A. Summary of Audit Results

View Audit 384860

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

N/A – No response required.

View Audit 384860

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

B. Findings - Financial Statements Audit

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Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

N/A – No findings.

View Audit 384860

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

C. Findings and Questioned Costs - Major Federal Award Program Audit

View Audit 384860

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

Finding No. 2025-001 (LSC Basic Field Grant, CFDA No. 09.447061):

View Audit 384860

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

Comment on finding – Virginia Legal Aid Society, Inc. (the “Society”) agrees with the

View Audit 384860

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

finding that insufficient fidelity bond coverage was maintained for part of the year ended

View Audit 384860

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

June 30, 2025.

View Audit 384860

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

Action planned – The Society has obtained the required coverage and has designed and

View Audit 384860

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

instituted procedures to ensure the required coverage is maintained on a prospective basis.

View Audit 384860

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

D. Status of Corrective Actions on Prior Findings

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Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

All prior findings have been corrected.

View Audit 384860

Finding 1171873 (2025-002)

Material Weakness 2025

Central Texas Food Bank

TX

Equipment & Real Property Management Reporting School Nutrition Programs § 200.502

Finding Reference: 2025-002 - Special Tests and Provisions — Accountability for USDA Foods— Questioned Costs: None Responsible Person: Todd Frease, CFO Actions & Timelines: 1. Valuation Policy (within 30 days from report issuance): Adopt an approved USDA valuation method (WBSCM price or rolling aver...

Finding Reference: 2025-002 - Special Tests and Provisions — Accountability for USDA Foods— Questioned Costs: None Responsible Person: Todd Frease, CFO Actions & Timelines: 1. Valuation Policy (within 30 days from report issuance): Adopt an approved USDA valuation method (WBSCM price or rolling average) and document the policy. 2. Formal Inventory SOPs (within 60 days of report issuance): Issue written SOPs covering count preparation, reconciliation, and documentation retention per 7 CFR §250.19. 3. Training (within 60 days): Train finance and inventory staff on valuation requirements and new SOPs. 4. Annual Monitoring (ongoing): Review valuation application and inventory reconciliations annually and report results to leadership. Anticipated Completion Date: Initial policy and SOPs within 60 days of report issuance; ongoing monitoring thereafter.

View Audit 384843

Finding 1171871 (2025-001)

Material Weakness 2025

Central Texas Food Bank

TX

Allowable Costs / Cost Principles § 200.403 § 200.405

Finding Reference: 2025-001 – Activities Allowed or Unallowed Costs/Cost Principles — Food Distribution Cluster (TEFAP/CCC/CSFP) — Questioned Costs: 188,459 Responsible Person: Todd Frease, CFO Planned Actions & Timelines: 1. Allocation Methodology Correction (by 30 days from report issuance): We wi...

Finding Reference: 2025-001 – Activities Allowed or Unallowed Costs/Cost Principles — Food Distribution Cluster (TEFAP/CCC/CSFP) — Questioned Costs: 188,459 Responsible Person: Todd Frease, CFO Planned Actions & Timelines: 1. Allocation Methodology Correction (by 30 days from report issuance): We will redesign our administrative cost allocation model to remove the CCC double-counting and ensure each program’s share is based on documented, reasonable measures of benefit, consistent with 2 CFR §200.405. The revised workbook will include locked formulas and version control. 2. Secondary Review Control (effective next monthly close): We will implement a two-step review: preparer signs off on the allocation workbook, and an independent reviewer validates sources, bases, and formula ranges before posting entries or submitting claims. Evidence of review will be retained in monthly share drive by indicating approval through email. Anticipated Completion Date: Within 60 days of report issuance

View Audit 384843

Finding 1171866 (2025-001)

Material Weakness 2025

Cleveland State University

OH

Student Financial Aid Subrecipient Monitoring Significant Deficiency § 200.303

Name of the contact person responsible for corrective action planned: Brenda Wendt Controller Cleveland State University 2121 Euclid Avenue Cleveland, OH 44115 Phone: 216.687.3676 Email: b.wendt@csuohio.edu Corrective actions planned: Finding Number: 2025-001 The University did not have adequate con...

Name of the contact person responsible for corrective action planned: Brenda Wendt Controller Cleveland State University 2121 Euclid Avenue Cleveland, OH 44115 Phone: 216.687.3676 Email: b.wendt@csuohio.edu Corrective actions planned: Finding Number: 2025-001 The University did not have adequate controls in place to ensure that credit balances were refunded in a timely manner within the 14-calendar-day requirement. Management has implemented a process to ensure that credit balances are processed within the 14-calendar-day requirement. A workflow hierarchy is in place to ensure adequate staffing and training, preventing processing delays. Any deviations from the normal processing of credit balances will be sent to the relevant department immediately for further action. Anticipated completion date: December 2025

View Audit 384835

Finding 1171861 (2025-002)

Material Weakness 2025

The Russell Child Development Center, Inc.

KS

Subrecipient Monitoring

2025-002 - Child and Adult Care Food Program - Subrecipient Monitoring Condition Five providers were found not to have met the review frequency and type requirements. Recommendation We recommend that new staff members undergo both internal and external training relevant to their position, wherever p...

2025-002 - Child and Adult Care Food Program - Subrecipient Monitoring Condition Five providers were found not to have met the review frequency and type requirements. Recommendation We recommend that new staff members undergo both internal and external training relevant to their position, wherever possible. Additionally, we recommend that the Center review its policies and procedures to ensure that compliance requirements are clearly documented and communicated to all relevant staff. Comments on the Finding Recommendation The CACFP at The Russell Child Development Center, acknowledges its recommendation and agrees with the importance of ensuring that staff receive adequate training and that policies and procedures clearly outline compliance requirements. RCDC recognizes that thorough training and clear documentation are essential to maintaining program integrity and supporting staff in carrying out their responsibilities effectively. Action Taken: As of October 31 , 2025, The Russell Child Development Center, has ceased participation in the Child and Adult Care Food Program. During the final grant award year, CACFP staff participated in available internal and external training courses relevant to their roles, including state-provided guidance and technical assistance when available. Program policies and procedures were reviewed to ensure compliance requirements were documented and communicated to staff to the extent applicable during program close-out. All CACFP-related training documentation, policies, and records from the final grant award year will be retained for the required record-keeping timeframe in accordance with federal and state regulations.

View Audit 384834

Finding 1171860 (2025-001)

Material Weakness 2025

The Russell Child Development Center, Inc.

KS

Cash Management Eligibility Internal Control / Segregation of Duties

2025-001 - Child and Adult Care Food Program - Eligibility Condition Six providers received an improper amount for their meal reimbursement for the month tested. A seventh provider did not have the proper documentation on file to support their Tier determination. Recommendation Controls should be re...

2025-001 - Child and Adult Care Food Program - Eligibility Condition Six providers received an improper amount for their meal reimbursement for the month tested. A seventh provider did not have the proper documentation on file to support their Tier determination. Recommendation Controls should be reviewed and updated to ensure that reimbursements are only requested for complete and accurate meals counts at the correct rate of reimbursement, and that only eligible participants are submitted to the State for reimbursement. Comments on the Finding Recommendation The CACFP at The Russell Child Development Center acknowledges the findings and understands the importance of ensuring that all meal reimbursements are based on complete, accurate meal counts and correct reimbursement rates, and that Tier determinations are fully supported by proper documentation. Action Taken: As of October 31 , 2025, Russell Child Development Center, has ceased participation in the Child and Adult Care Food Program. During the final grant award year, CACFP staff reviewed and updated Tier Determination forms and supporting documentation when it was identified that documentation was missing or incomplete. In addition, staff corrected provider license types within the CACFP files when discrepancies were identified to ensure accurate reimbursement rates. No further claims have been submitted since the program's closure. All CACFP-related records, including Tier documentation, meal count records, and reimbursement data, will be retained for the required record-keeping timeframe in accordance with federal and state regulations.

View Audit 384834

Finding 1171859 (2025-001)

Material Weakness 2025

Local Area of Labor Development Southwest

PR

Matching / Level of Effort / Earmarking

Reportable Condition: See Condition 2025-001 Recommendation We recommend the Local Area monitoring the earmarking procedures for the Youth Program on a quarterly basis to ensure that at the end of the to two years meet the requirement establish. If deviations or failure to meet the earmark are noted...

Reportable Condition: See Condition 2025-001 Recommendation We recommend the Local Area monitoring the earmarking procedures for the Youth Program on a quarterly basis to ensure that at the end of the to two years meet the requirement establish. If deviations or failure to meet the earmark are noted, communications must be generated to youth program staff to take corrective actions before the elapse of the funding period. Action Taken The Executive Director has begun meetings with staff to establish a short-term plan to discuss strategies to increase the number of youth participants in the Program. In addition, at these meetings, the Executive Director has instructed the Program Executive and Program Manager to maintain control over the budget allocated and the activities to be carried out and to coordinate the planning of future activities. With regard to the Finance Area, the Financial Director is instructed that at least every two months or at the request of the Assistance Manager submit the “Encumbrance Budget Report” to see the changes in budget and be able to make decisions related to changes in the approved budget by the Labor Department Program. In the meetings to be held, the results obtained and the status of the activities carried out in order to be accountable for the actions carried out must be reported. This to maintain continuous monitoring of the program, before the end of the validity of the funds. We expect to comply with the requirements this next year.

View Audit 384821

Finding 1171858 (2025-003)

Material Weakness 2025

Children's Learning Centers of Fairfield County, Inc.

CT

Subrecipient Monitoring § 200.332

Finding 2025.003 - Subrecipient Monitoring - Material Weakness Recommendation We recommend that management review the Uniform Guidance requirements for subrecipient monitoring and update its policies and procedures as appropriate. We recommend that CLC develop and implement a standardized checklist ...

Finding 2025.003 - Subrecipient Monitoring - Material Weakness Recommendation We recommend that management review the Uniform Guidance requirements for subrecipient monitoring and update its policies and procedures as appropriate. We recommend that CLC develop and implement a standardized checklist outlining all required subrecipient monitoring compliance requirements. The checklist should clearly identify the individual responsible for monitoring and the individual responsible for review, and supporting documentation should be retained to evidence that monitoring requirements have been performed. Planned Corrective Action: Management concurs with the finding and will enhance its subrecipient monitoring process. Corrective actions include: • Update the Financial Policies and Procedures Manual and subaward agreement templates to conform to current Uniform Guidance requirements, including all required subaward data elements (such as Assistance Listing Number, UEI, award identification, and applicable compliance requirements). • Develop and implement a standardized subrecipient monitoring checklist that includes (a) pre-award risk assessment, (b) ongoing monitoring of invoices and programmatic reports, (c) verification of allowable costs, (d) confirmation and review of subrecipient audit requirements and Uniform Guidance reports, as applicable, and (e) documented management review. • Ensure required FFATA subaward reporting is completed timely when applicable, and maintain documentation supporting all monitoring activities. Name of Contact Person: Neil Shah, Interim CFO, neilshah@clcstamford.org Anticipated Completion Date: May 31, 2026 If there are any questions regarding this plan, please contact Neil Shah at neilshah@clcstamford.org.

View Audit 384819

Finding 1171855 (2025-002)

Material Weakness 2025

Children's Learning Centers of Fairfield County, Inc.

CT

Subrecipient Monitoring Reporting § 200.328 § 200.329

Finding 2025.002 - Reporting - Material Weakness Recommendation We recommend that management establish and formally document comprehensive policies and procedures for the reporting process. These policies and procedures should clearly outline all required reports, filing timelines, and the method fo...

Finding 2025.002 - Reporting - Material Weakness Recommendation We recommend that management establish and formally document comprehensive policies and procedures for the reporting process. These policies and procedures should clearly outline all required reports, filing timelines, and the method for maintaining supporting documentation. We recommend that CLC develop and implement a standardized checklist outlining all required grant compliance requirements. The checklist should clearly identify the individual responsible for preparation and the individual responsible for review. Additionally, both the preparer and reviewer should document their completion of the review to provide evidence that compliance requirements have been appropriately verified. Planned Corrective Action: Management concurs with the finding and will strengthen controls over federal reporting for the Head Start Cluster. Corrective actions include: • Establish and document a grant reporting calendar and compliance checklist covering all required submissions (including SF-425 and FFATA subaward reporting, as applicable), due dates, and responsible parties. • Require all reports to be supported by underlying accounting records and retained with supporting schedules in a centralized repository. • Implement documented preparer and independent reviewer sign-off prior to submission; the reviewer will verify tie-outs to the general ledger and supporting documentation. • Provide training and cross-training to ensure continuity of compliance responsibilities during personnel changes. Name of Contact Person: Neil Shah, Interim CFO, neilshah@clcstamford.org Anticipated Completion Date: March 31, 2026

View Audit 384819

Corrective Action Plans

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