Corrective Action Plans

Finding 1166825 (2025-001)

Material Weakness 2025

Audubon Area Community Care Clinic, Inc.

KY

Special Tests & Provisions Eligibility

View of Responsible Officials and Planned Corrective Actions: Management agrees with the other matter. Corrective action has been taken. On October 23, 2025, Management informed the applicable staff member regarding the undocumented sliding fee scale applications identified during the audit. The sta...

View of Responsible Officials and Planned Corrective Actions: Management agrees with the other matter. Corrective action has been taken. On October 23, 2025, Management informed the applicable staff member regarding the undocumented sliding fee scale applications identified during the audit. The staff member acknowledged the undocumented sliding fee scale applications. The staff member has been retrained on the sliding fee scale documentation requirements. Management will supervise and monitor the staff member to ensure the other matter has been resolved.

View Audit 377957

Finding 1166824 (2025-001)

Material Weakness 2025

Aurora Housing Authority

IL

HUD Housing Programs Material Weakness Matching / Level of Effort / Earmarking

Corrective Action Plan: The Authority will limit advancing funds from Federal Programs to allowable Fees only. The agency will collaborate with our accountants to locate additional sources of non-federal funds and plan to have the funds repaid to Public Housing during our fiscal year 2026.

View Audit 377953

Finding 1166823 (2025-001)

Material Weakness 2025

St. Matthias Senior Housing, Inc.

KY

HUD Housing Programs

The underfunded reserve for replacements account was funded December 3, 2025.

View Audit 377944

Finding 1166822 (2025-007)

Material Weakness 2025

Independent School District No. 381

MN

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

Recommendation: We recommend that the District implement procedures and controls to ensure that only eligible students are included on the MARSS listing. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The ...

Recommendation: We recommend that the District implement procedures and controls to ensure that only eligible students are included on the MARSS listing. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on establishing procedures and controls to ensure that only eligible students are included on the MARSS listing. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2026.

View Audit 377938

Finding 1166820 (2025-006)

Material Weakness 2025

Independent School District No. 381

MN

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

Recommendation: We recommend that the District implement procedures and controls to ensure the journal entries are accurate before posting. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will ...

Recommendation: We recommend that the District implement procedures and controls to ensure the journal entries are accurate before posting. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on implementing procedures and controls to ensure all journal entries are reviewed and accurate before posting. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2026.

View Audit 377938

Finding 1166818 (2025-005)

Material Weakness 2025

Independent School District No. 381

MN

Internal Control / Segregation of Duties Eligibility Material Weakness

Recommendation: We recommend that the District implement procedures and controls to ensure that all paper applications are being reviewed. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will c...

Recommendation: We recommend that the District implement procedures and controls to ensure that all paper applications are being reviewed. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on establishing procedures and controls to ensure that all paper applications are being reviewed. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2026.

View Audit 377938

Finding 1166815 (2025-001)

Material Weakness 2025

Twin Rivers Unified School District

CA

Internal Control / Segregation of Duties

We agree with the auditor's comments, and the following actions will be taken to ensure official written documentation is obtained for a student enrolled in another school or in an educational program before removing the student from the graduation cohort: 1. Annual training to school office staff a...

We agree with the auditor's comments, and the following actions will be taken to ensure official written documentation is obtained for a student enrolled in another school or in an educational program before removing the student from the graduation cohort: 1. Annual training to school office staff at the August enrollment and attendance meeting provided by the Attendance Accounting Analyst. 2. Additional reminder training was provided to all school office staff on December 4, 2025 and December 5, 2025. 3. The policies and procedures related to the training are on a shared drive to be accessed at any time. Please reach out to us with any questions.

View Audit 377931

Finding 1166813 (2025-002)

Material Weakness 2025

Memorial Hospital of Converse County

WY

Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.318

Finding 2025-002 Federal Agency Name: U.S. Department of Treasury Pass-Through Entity: State of Wyoming Office of State Land and Investment Board (OSLI) Assistance Listing Number: 21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Finding Summary: We did not have a writt...

Finding 2025-002 Federal Agency Name: U.S. Department of Treasury Pass-Through Entity: State of Wyoming Office of State Land and Investment Board (OSLI) Assistance Listing Number: 21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Finding Summary: We did not have a written procurement policy in place that aligned with all federal regulations. We also did not review vendors to ensure that they were not debarred, suspended, or otherwise excluded from participating in federal awards. Corrective Action Plan: We will review and update our procurement policy to align with all federal requirements, as well as revise our vendor policy to ensure vendors that are used for federal awards to ensure that they are not debarred, suspended, or otherwise excluded from participating in Federal awards. Responsible Individuals: Jim Cussins, CFO Anticipated Completion Date: March 31, 2026

View Audit 377927

Finding 1166808 (2025-004)

Material Weakness 2025

Village of Hempstead Housing Authority

NY

HUD Housing Programs

Hempstead Housing will be diligent in meeting all HUD deadlines in a timely manner.

View Audit 377917

Finding 1166807 (2025-003)

Material Weakness 2025

Village of Hempstead Housing Authority

NY

HUD Housing Programs Special Tests & Provisions

PHA staff will print out any NO shows inspections with the letter sent to the tenant of the rescheduling date in the tenant's file therefore there would be no assumption that there should have been an abatement executed when it no shows.

View Audit 377917

Finding 1166806 (2025-002)

Material Weakness 2025

Village of Hempstead Housing Authority

NY

HUD Housing Programs Special Tests & Provisions

Hempstead Housing will continue to move forward since the 2024 findings to use the internal control checklist but will revise the checklist to reflect 2 people checking the folder for all documents, it will have reflect a Reviewer instead of Supervisor and will not include a PHA staff as the prepare...

Hempstead Housing will continue to move forward since the 2024 findings to use the internal control checklist but will revise the checklist to reflect 2 people checking the folder for all documents, it will have reflect a Reviewer instead of Supervisor and will not include a PHA staff as the preparer as initialers

View Audit 377917

Finding 1166805 (2025-001)

Material Weakness 2025

Municipal Housing Authority of the City of Schenectady

NY

HUD Housing Programs Special Tests & Provisions

Based on the initial findings by the team at RBT while auditing Housing Choice Voucher (HCV) tenant income certification files, Schenectady Municipal Housing Authority (SMHA) immediately implemented the use of a check list to be used by SMHA occupancy specialists. The check list is to be placed in e...

Based on the initial findings by the team at RBT while auditing Housing Choice Voucher (HCV) tenant income certification files, Schenectady Municipal Housing Authority (SMHA) immediately implemented the use of a check list to be used by SMHA occupancy specialists. The check list is to be placed in each file and is made up of each compliance requirement for income certification with an area for the specialist initial once completed. This checklist services as documentation that all compliance requirements are met and verified for a tenant household. In addition to this immediate change with our HCV program and process, SMHA has implemented the use of this checklist with our Public Housing program and its tenant income certification documentation. Immediate supervisors will review completed files to verify use of these checklists, using them to teach and coach occupancy specialists in the income certification process.

View Audit 377891

Finding 1166804 (2025-001)

Material Weakness 2025

Pipeline Safety Trust

WA

Procurement, Suspension & Debarment

While Pipeline Safety Trust followed an internal checklist to verify vendors were not suspended or debarred, it did not consistently document completion of this process. Planned Corrective Action: Pipeline Safety Trust will formalize its existing checklist process by implementing the following measu...

While Pipeline Safety Trust followed an internal checklist to verify vendors were not suspended or debarred, it did not consistently document completion of this process. Planned Corrective Action: Pipeline Safety Trust will formalize its existing checklist process by implementing the following measures: 1. Documented Checklist for Each Vendor: Require completion of the existing checklist for every vendor subject to suspension and debarment verification, including attaching a screenshot of the System for Award Management (SAM) confirmation. 2. Update Financial Procedures: Revise the financial procedures to explicitly require retention of the documented checklist and SAM verification screenshot as part of the procurement process for federally funded awards exceeding $25,000. 3. Staff Training: Provide training to staff involved in procurement to ensure understanding and compliance with the updated procedures. Name of Responsible Parties: Heather Radke, Business Manager Bill Caram, Executive Director Anticipated Completion Date: January 31, 2026

View Audit 377885

Finding 1166739 (2025-003)

Material Weakness 2025

Hegg Memorial Hospital D/b/a Hegg Health Center

IA

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Compliance Requirement: Special Tests and Provisions Finding Summary: The Center's reserve account is fully funded per the requirements of the loan resoluti...

Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Compliance Requirement: Special Tests and Provisions Finding Summary: The Center's reserve account is fully funded per the requirements of the loan resolution security agreement. However, there is no documented secondary monitoring of the reserve balance as compared to the required minimum reserve balance. Responsible Individuals: Crystal Richter, Interim CFO Corrective Action Plan: Hired an Accountant July 2025. Management will ensure there are multiple people involved and overseeing the reserve balance and documentation will be retained review and approval over the reserve balance. Anticipated Completion Date: December 2025

View Audit 377856

Finding 1166726 (2025-001)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Cash Management Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan 2 CFR § 200.511(c) December 3, 2025 U.S. Department of Environmental Protection The Connecticut Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent accounting firm: Seward and M...

Corrective Action Plan 2 CFR § 200.511(c) December 3, 2025 U.S. Department of Environmental Protection The Connecticut Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent accounting firm: Seward and Monde, 296 State Street, North Haven, CT 06473 Audit Period: July 1, 2024 – June 30, 2025 The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Federal Award Finding No. 2025-001 – Cash Management Auditors’ Recommendation: DPH should continue its efforts to timely review transactions initially recorded to base grant SIDs, reclassify those expenditures and initiate the drawdown request. DPH should ensure that federal drawdowns align with the immediate cash needs to administer the program. Planned Corrective Action: The Department has since initiated reconciliation of the accounts to ensure that all expenditures are aligned with their proper set-aside awards as well as beginning to drawdown from respective set-aside accounts. Anticipated Completion Date: June 30, 2026 Official responsible for implementation of corrective action plan: Chukwuma Amechi, Fiscal Administrative Manager 2 CT Department of Public Health (860) 509-7233

View Audit 377830

Finding 1166723 (2025-001)

Material Weakness 2025

Clinton School District No. 124

MO

Cash Management School Nutrition Programs

U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Daniel Brungardt, Superintendent Clinton School District #124 Independen...

U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Daniel Brungardt, Superintendent Clinton School District #124 Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 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. Significant Deficiency 2025-001 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements.

View Audit 377813

Finding 1166723 (2025-001)

Material Weakness 2025

Clinton School District No. 124

MO

Cash Management School Nutrition Programs

Action Taken: As part of corrective actions, the District has prioritized overdue infrastructure and equipment needs. Since July1, 2025 the District has invested $118,901.50 in equipment upgrades, including: rebuilding the 17 year-old walk-in cooler and freezer at Clinton High School; installing new...

Action Taken: As part of corrective actions, the District has prioritized overdue infrastructure and equipment needs. Since July1, 2025 the District has invested $118,901.50 in equipment upgrades, including: rebuilding the 17 year-old walk-in cooler and freezer at Clinton High School; installing new refrigerator and freezer units at CMS and Henry Schools; decentralizing cold storage operations to improve reliability and delivery efficiency, replacing a failing centralized system; replacing the serving line at Henry School, which is outdated and no longer meets the operating needs of a modern cafeteria; ongoing replacement of aged and non-functional food service equipment across multiple sites; review options for replacing or upgrading centralized walk-in freezer unit. These upgrades are critical to ensuring food safety, operational efficiency, and service quality for students. The District will also continue to track expenditures and ensure fund usage aligns with NSLP guidelines. Upon fully expending the excess fund balance, the District will submit detailed documentation by June 30, 2026 outlining how funds were used and the impact of those actions.

View Audit 377813

Finding 1166723 (2025-001)

Material Weakness 2025

Clinton School District No. 124

MO

Cash Management School Nutrition Programs

Completion Date: June 30, 2026

View Audit 377813

Finding 1166723 (2025-001)

Material Weakness 2025

Clinton School District No. 124

MO

Cash Management School Nutrition Programs

Sincerely, Daniel Brungardt, Superintendent Clinton School District #124

View Audit 377813

Finding 1166720 (2025-002)

Material Weakness 2025

The Open Door Network

CA

Reporting § 200.302 § 200.328 § 200.329

Management's Response/Planned Corrective Action: The Controller will ensure a process of dual review/approval on reporting is followed going forward to aid in identifying any reporting inconsistencies or misunderstanding of reporting instructions. This will be undertaken immediately.

View Audit 377799

Finding 1166719 (2025-001)

Material Weakness 2025

The Open Door Network

CA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Management's Response/Planned Corrective Action: The Organization's Director overseeing these programs will provide training to staff on policies. The Organization has recently implemented internal chart audits to aid in verifying compliance with funder regulations and identifying any deficiency in ...

Management's Response/Planned Corrective Action: The Organization's Director overseeing these programs will provide training to staff on policies. The Organization has recently implemented internal chart audits to aid in verifying compliance with funder regulations and identifying any deficiency in supporting document retention and will continue this practice going forward.

View Audit 377799

Finding 1166715 (2025-004)

Material Weakness 2025

Urban Minority Alcoholism and Drug Abuse Outreach Program of Lucas County, Inc.

OH

Subrecipient Monitoring Cash Management § 200.305

2025-004 Inadequate Cash Management Procedures and Noncompliance with Period of Performance Requirements Criteria: Per 2 CFR §200.305(b), non-Federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury and the disbursement of those funds for program purposes...

2025-004 Inadequate Cash Management Procedures and Noncompliance with Period of Performance Requirements Criteria: Per 2 CFR §200.305(b), non-Federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury and the disbursement of those funds for program purposes under the period of performance. Furthermore, entities must have written procedures that clearly outline the timing and methods for drawing down federal funds in accordance with cash management requirements. These procedures should be documented, reviewed, approved, and periodically revised to ensure ongoing compliance. Client’s Response: The organization will revise its current draw-down procedures to reflect timing and methods for drawing down federal funds that are in compliance with cash management requirements. Proposed Implementation Date – 12/31/2025 Name of Contact Person – John Edwards, Sr. Email: jledwards@umadaop.org Phone: 419-255-4444

View Audit 377793

Finding 1166714 (2025-003)

Material Weakness 2025

Urban Minority Alcoholism and Drug Abuse Outreach Program of Lucas County, Inc.

OH

Subrecipient Monitoring § 200.332 § 200.501

2025-003 Lack of Formal Subrecipient Monitoring Criteria: According to 2 CFR §200.332 (Requirements for Pass-Through Entities), a pass-through entity must monitor the activities of subrecipients as necessary to ensure that federal funds are used for authorized purposes and in compliance with applica...

2025-003 Lack of Formal Subrecipient Monitoring Criteria: According to 2 CFR §200.332 (Requirements for Pass-Through Entities), a pass-through entity must monitor the activities of subrecipients as necessary to ensure that federal funds are used for authorized purposes and in compliance with applicable statutes, regulations, and terms and conditions of the Federal award. Required monitoring includes, but is not limited to, the following: a. Reviewing financial and programmatic reports; b. Performing risk assessments of subrecipients; c. Following up on deficiencies identified through audits or reviews; and d. Ensuring subrecipients have required audits under 2 CFR §200.501. Lack of documented subrecipient monitoring constitutes noncompliance with Uniform Guidance. Client Response: While the organization was in constant contact with subrecipients regarding the progress of their programming, those meetings were not transcribed. In the future, the organization will require mid year and year-end impact reports from each grant subrecipient. Proposed Implementation Date – 12/31/2025 Name of Contact Person – John Edwards, Sr. Email: jledwards@umadaop.org Phone: 419-255-4444

View Audit 377793

Finding 1166713 (2025-002)

Material Weakness 2025

Urban Minority Alcoholism and Drug Abuse Outreach Program of Lucas County, Inc.

OH

Reporting § 200.510 § 200.516

2025-002 SEFA Presentation Error – Prior Year Criteria: Uniform Guidance (2 CFR §200.510(b)) requires that the Schedule of Expenditures of Federal Awards (SEFA) accurately present all federal awards, including the correct identifying numbers assigned by pass-through entities for each award. Accurate...

2025-002 SEFA Presentation Error – Prior Year Criteria: Uniform Guidance (2 CFR §200.510(b)) requires that the Schedule of Expenditures of Federal Awards (SEFA) accurately present all federal awards, including the correct identifying numbers assigned by pass-through entities for each award. Accurate reporting is essential to ensure compliance with funding requirements and enable proper tracking and monitoring of federal awards. Client’s Response: Last year was the organization’s first time going through a Single Audit. Although the organization accurately tracked expenditures corresponding to the grant award, the transactions were charged to an unrestricted program. The correction was detected and corrected during this fiscal year. We have implemented the necessary internal controls to ensure that our grant reporting accurately reflects the expenditures for each of our respective grants. Proposed Implementation Date – 12/31/2025 Name of Contact Person – John Edwards, Sr. Email: jledwards@umadaop.org Phone: 419-255-4444

View Audit 377793

Finding 1166712 (2025-001)

Material Weakness 2025

Urban Minority Alcoholism and Drug Abuse Outreach Program of Lucas County, Inc.

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.1 § 200.308 § 200.309 § 200.344 § 200.403

2025-001 Costs Incurred Beyond the Period of Performance Criteria: According to 2 CFR §§200.1, 200.308, 200.309, 200.344, and 200.403(h), a non-Federal entity may only charge allowable costs incurred during the approved budget period of the Federal award’s period of performance, and any costs incurr...

2025-001 Costs Incurred Beyond the Period of Performance Criteria: According to 2 CFR §§200.1, 200.308, 200.309, 200.344, and 200.403(h), a non-Federal entity may only charge allowable costs incurred during the approved budget period of the Federal award’s period of performance, and any costs incurred before the Federal award was made that were authorized by the Federal awarding agency or pass-through entity. All financial obligations incurred under the Federal award must be liquidated within the required time period. Costs incurred outside the approved period of performance are unallowable and constitute questioned costs. Client’s Response: During the grant cycle, the Organization submitted for an extension but did not receive confirmation of said extension. During the current fiscal year, the Organization has implemented additional controls to ensure that all grant funding is expended within the timeframe allotted. Proposed Implementation Date – 12/31/2025 Name of Contact Person – John Edwards, Sr. Email: jledwards@umadaop.org Phone: 419-255-4444

View Audit 377793

Corrective Action Plans

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