Corrective Action Plans

Finding 1227759 (2025-001)

Material Weakness 2025

Maquoketa Valley Rural Electric Cooperative

IA

Reporting Material Weakness

Federal Agency Name: Department of Treasury Pass-Through Entity: State of Iowa Department of Management Assistance Listing Number: #21.029 Program Name: Coronavirus Capital Projects Fund Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and ...

Federal Agency Name: Department of Treasury Pass-Through Entity: State of Iowa Department of Management Assistance Listing Number: #21.029 Program Name: Coronavirus Capital Projects Fund Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards (the schedule) being audited. We requested our auditors to assist with the preparation of the schedule and the accompanying notes to the schedule. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule of federal expenditures of federal awards and the accompanying notes to the schedule. We requested that our auditors, Eide Bailly, prepare the schedule and accompanying notes. We have designated a member of management to review the drafted schedule and accompanying notes to the schedule. Responsible Individuals: Jeremy Richert ,Chief Executive Officer and Kelly Gibbs, Chief Financial Officer. Anticipated Completion Date: Ongoing

View Audit 409744

Finding 1227758 (2025-001)

Material Weakness 2025

American Society for Microbiology

DC

Procurement, Suspension & Debarment § 200.214

U.S. Department of Health and Human Services American Society for Microbiology (the Society) respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1 – December 31, 2025 The findings from the schedule of findings and questioned costs are...

U.S. Department of Health and Human Services American Society for Microbiology (the Society) respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1 – December 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2025-001 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security – Assistance Listing No. 93.318 Recommendation: We recommend the Society enhance controls to ensure adequate documentation is retained to support the procedures are performed timely with respect to vendor evaluation for suspension or debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has updated the internal procurement process documentation to include specific preparer and reviewer sign offs required to demonstrate the date that suspension and debarment checks were completed. Name(s) of the contact person(s) responsible for corrective action: Sharon Oluga Planned completion date for corrective action plan: 07/31/2026 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Sharon Oluga at 202-942-9284.

View Audit 409743

Finding 1227757 (2025-101)

Material Weakness 2025

Pancare of Florida, INC

FL

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs § 200.303

2025-101 Lack of Effective Internal Controls over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization’s current review process related to the sliding fee scale t...

2025-101 Lack of Effective Internal Controls over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization’s current review process related to the sliding fee scale to identify errors quickly to allow for corrections to be made in a timely manner does not always detect all errors. We also noted: • Sliding fee scales were not used for the agreement that the Organization has in place with the local school district in which they provide services to students. The agreement specifically does not allow the Organization to obtain information related to household size and income as needed to appropriately place the family on the sliding fee scale. The agreement also indicates no amounts can be collected from the students, except when that student has insurance which allows the Organization to bill the insurance company for a portion of the fees. • Sliding fee scales are not used in the disaster recovery bus program that does not charge the patients for services. Corrective Action Planned: The Organization has hired a new Chief Financial Officer and a new Revenue Cycle Manager. Sliding fee discount program training has been incorporated into onboarding for all new front desk employees. The billing department is adding a Patient Accounts Specialist who will monitor and review individual sliding fee determinations for accuracy and completeness and will conduct ongoing training with front desk staff as needed. Additionally, management will perform quarterly random sample testing of sliding fee determinations to verify that household size, income documentation, and discount tier were applied in accordance with the Organization's sliding fee discount policy. With respect to the school district agreement and the bus program, management will contact HRSA to request written guidance or a waiver confirming that the sliding fee discount schedule is not required to be applied to these programs. Management will also amend the Organization's sliding fee discount policies and procedures accordingly and will remove the word "disaster" from references to the bus program, as the program is not limited to disaster-related services. Person Responsible for Corrective Action: Tonya Nicholson, Chief Financial Officer Anticipated Completion Date: October 2026

View Audit 409740

Finding 1227753 (2025-001)

Material Weakness 2025

City of Milwaukee, Wisconsin

WI

Subrecipient Monitoring

Corrective Action Planned: The Department of Administration is implementing a policy requiring city departments to file FFATA reports when contracting with subrecipients using federal grant funds in amounts of $30,000 or more. This policy will be distributed to all city departments along with instru...

Corrective Action Planned: The Department of Administration is implementing a policy requiring city departments to file FFATA reports when contracting with subrecipients using federal grant funds in amounts of $30,000 or more. This policy will be distributed to all city departments along with instructions on how to file the reports. Name(s) of Contact Person(s) Responsible for Corrective Action: Kimberly Kujoth, Grant Compliance Manager Anticipated Completion Date: September 30, 2026

View Audit 409733

Finding 1227752 (2025-003)

Material Weakness 2025

Villa Maria College of Buffalo

NY

Student Financial Aid Subrecipient Monitoring Reporting

AUDIT FINDING REFERENCE NUMBER: 2025-003 FEDERAL AGENCY: Department of Education FEDERAL PROGRAM: Student Financial Assistance Cluster - NSLDS reporting AWARD YEAR: 2024-2025 CONDITION: {REFER TO AUDIT REPORT EXPLANATION) CORRECTIVE ACTION PLAN: The College experienced turnover and process change in...

AUDIT FINDING REFERENCE NUMBER: 2025-003 FEDERAL AGENCY: Department of Education FEDERAL PROGRAM: Student Financial Assistance Cluster - NSLDS reporting AWARD YEAR: 2024-2025 CONDITION: {REFER TO AUDIT REPORT EXPLANATION) CORRECTIVE ACTION PLAN: The College experienced turnover and process change in the Registrar area during the audited year. The Registrar's office has formalized processes and enhanced communication with other departments since the year in question. The procedures currently being followed should prevent enrollment status change reporting from being out of compliance. ANTICIPATED COMPLETION DATE: Immediately CONTACT PERSON: Aimee Murch MurchA@villa.edu

View Audit 409730

Finding 1227751 (2025-002)

Material Weakness 2025

Villa Maria College of Buffalo

NY

Subrecipient Monitoring Reporting

AUDIT FINDING REFERENCE NUMBER: 2025-002 FEDERAL AGENCY: Department of Education FEDERAL PROGRAM: Student Financial Assistance Cluster - Gramm Leach Bliley Act AWARD YEAR: 2024-2025 CONDITION: {REFER TO AUDIT REPORT EXPLANATION) CORRECTIVE ACTION PLAN: The College has identified the reasons for its ...

AUDIT FINDING REFERENCE NUMBER: 2025-002 FEDERAL AGENCY: Department of Education FEDERAL PROGRAM: Student Financial Assistance Cluster - Gramm Leach Bliley Act AWARD YEAR: 2024-2025 CONDITION: {REFER TO AUDIT REPORT EXPLANATION) CORRECTIVE ACTION PLAN: The College has identified the reasons for its shortcomings in compliance with GLBA and is investing in IT services and infrastructure that ensures compliance for current and future years. We are already underway with moving to meet these requirements. ANTICIPATED COMPLETION DATE: Fall 2026 CONTACT PERSON: Brian Emerson bemerson@villa.edu

View Audit 409730

Finding 1227750 (2025-006)

Material Weakness 2025

Aids Outreach Center

TX

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. Management corrected the grant coding and updated the applicable expense codes to ensure transpo...

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. Management corrected the grant coding and updated the applicable expense codes to ensure transportation-related costs are charged to the appropriate account. Finance staff now verify grant coding before expenditures are posted and reimbursement requests are submitted. The Director of Finance performs monthly reviews of grant expenditures to identify and correct coding errors before reimbursement requests are finalized.

View Audit 409729

Finding 1227749 (2025-005)

Material Weakness 2025

Aids Outreach Center

TX

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. Management has reinforced supervisory approval requirements for employee timesheets, implemented...

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. Management has reinforced supervisory approval requirements for employee timesheets, implemented periodic compliance reviews, and established monitoring procedures to ensure payroll documentation is complete before costs are charged to federal awards.

View Audit 409729

Finding 1227748 (2025-004)

Material Weakness 2025

Aids Outreach Center

TX

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. Management has implemented enhanced grant reconciliation procedures, documented management revie...

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. Management has implemented enhanced grant reconciliation procedures, documented management review of reimbursement requests, and standardized reporting processes to improve the accuracy and completeness of grant reporting.

View Audit 409729

Finding 1227747 (2025-003)

Material Weakness 2025

Aids Outreach Center

TX

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. The IAP program has since been discontinued. Management has implemented procedures requiring all...

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. The IAP program has since been discontinued. Management has implemented procedures requiring all grant documentation to be maintained within centralized, Organization-controlled systems to ensure documentation is retained, accessible, and available for future audits.

View Audit 409729

Finding 1227746 (2025-002)

Material Weakness 2025

Aids Outreach Center

TX

Allowable Costs / Cost Principles Material Weakness Reporting

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. Management has implemented revised payroll allocation procedures, enhanced review of employee ti...

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. Management has implemented revised payroll allocation procedures, enhanced review of employee time and effort documentation, monthly reconciliation of payroll allocations to approved timesheets before reimbursement requests are submitted, and additional management review procedures to ensure compliance with Uniform Guidance requirements.

View Audit 409729

Finding 1227742 (2025-001)

Material Weakness 2025

Pierce City School District R-Vi

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN September 10, 2025 U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Matthew Street, Superintenden...

CORRECTIVE ACTION PLAN September 10, 2025 U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Matthew Street, Superintendent Pierce City School District R-VI 300 N Myrtle Street Pierce City, MO 65723 (417) 476-2555 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2025 The findings from the June 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2025-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Matthew Street, Superintendent Pierce City School District R-VI

View Audit 409713

Finding 1227721 (2025-001)

Material Weakness 2025

Golden Valley Electric Association, Inc. and Subsidiary

AK

Procurement, Suspension & Debarment

Management agrees with the finding and plans to reinforce compliance with the Association’s established procurement policy and ensure procurement transactions receive the required review and approvals.

View Audit 409699

Finding 1227720 (2025-002)

Material Weakness 2025

New Hampshire Children's Trust

NH

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

Audit Finding Reference: 2025-002 Improve Controls Over Reporting Planned Corrective Action: Director of Operations & Impact created an 18-month reporting deliverables schedule and is reviewed quarterly on 9/22/25. The schedule of reporting deliverables has been added to a dedicated calendar in Shar...

Audit Finding Reference: 2025-002 Improve Controls Over Reporting Planned Corrective Action: Director of Operations & Impact created an 18-month reporting deliverables schedule and is reviewed quarterly on 9/22/25. The schedule of reporting deliverables has been added to a dedicated calendar in SharePoint, shared with the President and programs team staff, and a series of reminders and notifications are integrated into the system. The system itself will be reviewed every six months going forward to address any technological issues and make recommendations for improved functionality. Planned Implementation Date of Corrective Action: 9/22/25 Person Responsible for Corrective Action: Director of Operations & Impact

View Audit 409698

Finding 1227719 (2025-001)

Material Weakness 2025

New Hampshire Children's Trust

NH

Subrecipient Monitoring § 200.332

Audit Finding Reference: 2025-001 Improve Controls and Documentation Over Subrecipient Monitoring Planned Corrective Action: Updated Financial Policies and Procedures to reflect language surrounding areas of deficiency in December of 2025, specifically listed in 2 CFR 200.332(b). New subrecipients a...

Audit Finding Reference: 2025-001 Improve Controls and Documentation Over Subrecipient Monitoring Planned Corrective Action: Updated Financial Policies and Procedures to reflect language surrounding areas of deficiency in December of 2025, specifically listed in 2 CFR 200.332(b). New subrecipients awards include: subrecipient’s unique entity identifier, federal award identification number, federal award date, assistance listing title, assistance listing number, dollar amount available under each federal award and assistance listing number at the time of disbursement, and approved indirect cost rate. This was found during the 2023 single audit completed in 2025, with the corrective action implemented for contracts starting after 7/14/25. 2026 sub-recipient contracts have included the Uniform Guidance required information. Planned Implementation Date of Corrective Action: 7/14/25, included in Financial Policies revisions in December 2025. Person Responsible for Corrective Action: Director of Finance

View Audit 409698

Finding 1227713 (2025-005)

Material Weakness 2025

CITY OF KING COVE

AK

Reporting Subrecipient Monitoring Significant Deficiency § 200.1 § 200.329

Finding 2025-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Amber Jusefowytsch / Kim Newman / Anna Simmons Corrective Action Plan: A calendar of required reporting dates will be created with a one-month reminder to all involved parties to mitigate last minut...

Finding 2025-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Amber Jusefowytsch / Kim Newman / Anna Simmons Corrective Action Plan: A calendar of required reporting dates will be created with a one-month reminder to all involved parties to mitigate last minute issues with reporting compliance. Proposed Completion Date: This finding and corrective action plan have been reached near the end of FY26, the calendar will be implemented by December 31st, 2026 but we anticipate a similar finding for FY26.

View Audit 409678

Finding 1227712 (2025-004)

Material Weakness 2025

CITY OF KING COVE

AK

Reporting Material Weakness § 200.512

Finding 2025-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Amber Jusefowytsch / Kim Newman / Anna Simmons Corrective Action Plan: A calendar of required reporting dates will be created with a one-month reminder to all involved parties to mitigate last minut...

Finding 2025-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Amber Jusefowytsch / Kim Newman / Anna Simmons Corrective Action Plan: A calendar of required reporting dates will be created with a one-month reminder to all involved parties to mitigate last minute issues with reporting compliance. Proposed Completion Date: This finding and corrective action plan have been reached near the end of FY26, the calendar will be implemented by December 31st, 2026 but we anticipate a similar finding for FY26.

View Audit 409678

Finding 1227711 (2025-002)

Material Weakness 2025

Adjoin

CA

Cash Management Reporting Internal Control / Segregation of Duties

2. Current Year Findings 2025-002 e. Program Name: Supportive Services for Veterans Families: CFDA 64.033 f. Criteria: Failure to comply with the grant agreement’s terms and applicable regulations: The Organization did not comply with grant compliance requirements related to timeliness of submitting...

2. Current Year Findings 2025-002 e. Program Name: Supportive Services for Veterans Families: CFDA 64.033 f. Criteria: Failure to comply with the grant agreement’s terms and applicable regulations: The Organization did not comply with grant compliance requirements related to timeliness of submitting reports to funding agencies. g. Condition: During our audit, JGD noted that there was 1 out of 5 reports submitted outside of defined due dates. The delayed reporting, if uncorrected, might result in delays in the review and approval process on claim reimbursement and ability to make informed decisions about the future requirements on grant funding. h. Response: Management acknowledges the finding. During the audit period, staffing transitions within the accounting department affected the timing of the monthly financial close process, which contributed to one required report being submitted after the established deadline. To address this matter, the organization has filled the Accounting Manager position and added a Senior Accountant to strengthen the overall accounting capacity and improve the timeliness of financial reporting. Management has also established a targeted 20-day monthly close process and enhanced monitoring of reporting deadlines to support timely submission of grant reports and continued compliance with funding requirements.

View Audit 409675

Finding 1227710 (2025-001)

Material Weakness 2025

Adjoin

CA

Internal Control / Segregation of Duties

July 22, 2026 JGD & Associates LLP 9191 Towne Centre Drive Suite 340 San Diego, California 92122 Re: Corrective Action Plan Dear JGD & Associates LLP, The following are responses to the program audit findings from the most recent audit of Adjoin. 1. Current Year Findings 2025-001 a. Program Name: Su...

July 22, 2026 JGD & Associates LLP 9191 Towne Centre Drive Suite 340 San Diego, California 92122 Re: Corrective Action Plan Dear JGD & Associates LLP, The following are responses to the program audit findings from the most recent audit of Adjoin. 1. Current Year Findings 2025-001 a. Program Name: Supportive Services for Veterans Families: CFDA 64.033 b. Criteria: Failure to comply with the grant agreement’s terms and applicable regulations: The Organization did not comply with grant compliance requirements such as tracking administrative expenses charged to the program outside of the general ledger and timeliness of submitting reports to funding agencies. c. Condition: During our audit, JGD noted one compliance failure determined in Finding 2024-001 was not corrected until November 2025. As such, JGD considered this a failure of controls over compliance during the year. d. Response: Management acknowledges the finding. During the audit period, competing operational priorities, technology initiatives, and staffing transitions delayed the full implementation of corrective actions identified in the prior year. These factors also contributed to one required report being submitted after the established deadline. Corrective actions have since been completed, including the addition of dedicated technology leadership, hiring of needed accounting personnel, improved project prioritization, and enhanced monitoring of compliance deadlines. Management believes these measures strengthen internal controls and will support timely compliance with grant reporting requirements going forward.

View Audit 409675

Finding 1227709 (2025-001)

Material Weakness 2025

Southwest R-V School District

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN August 12, 2025 UNITED STATES DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Southwest R-V School District respectfully submits the following corrective action plan for the year ended June 30, 2025. Contact information for the individual responsible for the co...

CORRECTIVE ACTION PLAN August 12, 2025 UNITED STATES DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Southwest R-V School District respectfully submits the following corrective action plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Dr. Tosha Tilford, Superintendent Southwest R-V School District 529 Pineville Road Washburn, MO 65772 (417) 826-5410 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2025 The findings from the June 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2025-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr. Tosha Tilford, Superintendent Southwest R-V School District

View Audit 409660

Finding 1227689 (2025-002)

Material Weakness 2025

Kewaunee County, Wisconsin

WI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

Finding No. Corrective Action Plan 2025-002 Uniform Grant Guidance Implementation Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evalua...

Finding No. Corrective Action Plan 2025-002 Uniform Grant Guidance Implementation Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Action Planned/taken in response to the finding: Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to: • Evaluate existing policy and procedures for needed revisions • Document revisions to policy and procedures as necessary • Communicate any new policies to employees responsible for awards • Identify awards covered by the Uniform Guidance • Set and document a schedule for periodic review and revision Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the Uniform Guidance. Progress continues into 2025. The Finance Director will continue to coordinate and provide assistance and guidance to departments receiving grants subject to the Uniform Guidance. Names(s) of the contact person(s) responsible for corrective action: Paul Kunesh Planned completion date for corrective action: December 31, 2026

View Audit 409659

Finding 1227629 (2025-003)

Material Weakness 2025

Kewaunee County, Wisconsin

WI

Cash Management Reporting Significant Deficiency

Finding No. Corrective Action Plan 2025-003 Review of Claim Forms and Expenditure Reconciliation Recommendation: We recommend that there is an appropriate reviewer of each grant claim and monthly reconciliation. Action planned/taken in response to the finding: Management will evaluate their current ...

Finding No. Corrective Action Plan 2025-003 Review of Claim Forms and Expenditure Reconciliation Recommendation: We recommend that there is an appropriate reviewer of each grant claim and monthly reconciliation. Action planned/taken in response to the finding: Management will evaluate their current processes and procedures during staffing transitions in fiscal year 2026 to ensure that proper review of claim forms and expenditure reconciliation. Names(s) of the contact person(s) responsible for corrective action: Paul Kunesh and Brian Johnson Planned completion date for corrective action: December 31, 2026

View Audit 409659

Finding 1227624 (2025-001)

Material Weakness 2025

Alliance of Indiana Rural Water, Inc.

IN

Regarding finding number 2025-001; Management is aware that there is a lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties at this time. Management performs additional procedures to mitigate this risk. We do not have an anticipated ...

Regarding finding number 2025-001; Management is aware that there is a lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties at this time. Management performs additional procedures to mitigate this risk. We do not have an anticipated time frame for hiring additional employees to mitigate this risk. The responsible contact person regarding this significant deficiency is Kristin Bean, Executive Director.

View Audit 409658

Finding 1227623 (2025-004)

Material Weakness 2025

The Astraea Foundation, Inc.

NY

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

Views of Responsible Officials: The Finance and Executive teams are aware of the delay of the reporting package to the Federal Audit Clearinghouse within the required timeframe. As noted above, abrupt award termination and the resulting unpredictability and losses of federal funding resulted in sign...

Views of Responsible Officials: The Finance and Executive teams are aware of the delay of the reporting package to the Federal Audit Clearinghouse within the required timeframe. As noted above, abrupt award termination and the resulting unpredictability and losses of federal funding resulted in significant staff turnover, multiple revisions to—and reviews of—restricted net asset balances and significant delays. The Finance and Executive teams have corrected processes leading to these delays during FY2026 to ensure timely submission of all future Data Collection Forms to the Federal Audit Clearinghouse within the required timeframe. Anticipated Completion Date: December 31, 2025

View Audit 409657

Finding 1227622 (2025-003)

Material Weakness 2025

The Astraea Foundation, Inc.

NY

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.305

Views of Responsible Officials: Internal review and approval of the final (close out) funding request submission was provided verbally during an in-person management retreat; both the VPFinance and the Executive Director sat side-byside during review, approval and submission process. Management ackn...

Views of Responsible Officials: Internal review and approval of the final (close out) funding request submission was provided verbally during an in-person management retreat; both the VPFinance and the Executive Director sat side-byside during review, approval and submission process. Management acknowledges the lack of written documentation and has implemented protocols to ensure all approvals are written approvals, including instances where initial approvals are verbal in nature. Management does not expect to see this finding upon completion of our FY2026 audit. Anticipated Completion Date: December 31, 2025

View Audit 409657

Corrective Action Plans

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