Corrective Action Plans

Finding 1177837 (2025-001)

Material Weakness 2025

ID

Procurement, Suspension & Debarment § 200.303

Recommendation: CLA recommends that the University implement a more effective suspension and debarment policy and establish corresponding controls to ensure vendor eligibility is verified prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagre...

Recommendation: CLA recommends that the University implement a more effective suspension and debarment policy and establish corresponding controls to ensure vendor eligibility is verified prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University concurs with the auditors’ findings and has already updated its purchasing policies, which have been submitted for final approval through the appropriate University governance channels. In addition, Purchasing is currently implementing a new module within its e-procurement system, JAGGAER, to include the Supplier Management module. This module incorporates the Visual Compliance/Descartes screening solution that provides continuous and ongoing compliance monitoring of vendors. Name(s) of the contact person(s) responsible for corrective action: Robert Akhnoukh Planned completion date for corrective action plan: June 2026 If the US Department of Health and Human Services has questions regarding this plan, please call Robert Akhnoukh at (208) 885-6116.

View Audit 391244

Finding 1177836 (2025-002)

Material Weakness 2025

Benton-Franklin Workforce Development Council

WA

Questioned Costs Material Weakness Reporting

Workforce Investment Opportunity Act Cluster – Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a sub...

Workforce Investment Opportunity Act Cluster – Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a subordinate of the individual preparing the reports. The review and approval should be formally documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal Director has implemented a new process utilizing Adobe e-sign beginning with the current program year. All required reporting will be sent to the Programs Director through Adobe e-sign for her to review and initial. This process was started in September 2025 and the reviewed reports, along with audit trail reports, will be retained in the pdf format. Name(s) of the contact person(s) responsible for corrective action: DeAnn Bock Planned completion date for corrective action plan: Completed prior to audit – subscription purchased in September 2025. If the U.S. Department of Labor has questions regarding this plan, please call DeAnn Bock at 509-734-5944.

View Audit 391239

Finding 1177831 (2025-002)

Material Weakness 2025

San Bernardino City Unified School District

CA

Allowable Costs / Cost Principles

In an effort to meet the Current Expense Formula/Minimum Classroom Compensation (CEA) of the Unaudited Actuals Report, expenditures were transferred from Resources 6500 to 3310 but a negative balance in 6500 was not discovered. The correct journal entry should have been to transfer actual expenditur...

In an effort to meet the Current Expense Formula/Minimum Classroom Compensation (CEA) of the Unaudited Actuals Report, expenditures were transferred from Resources 6500 to 3310 but a negative balance in 6500 was not discovered. The correct journal entry should have been to transfer actual expenditures from the original account lines rather than using a centralized account line to summarize the expenses transferred. The District will put in procedures to ensure the initiator of such a journal entry verifies balances are correct after the entry has been posted.

View Audit 391233

Finding 1177830 (2025-001)

Material Weakness 2025

Seniors First, Inc.

CA

Questioned Costs Subrecipient Monitoring Reporting § 200.512

Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with t...

Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with the finding. Actions: Management will implement a process of developing and implementing written procedures to ensure that Single Audit reporting packages and DCFs are submitted to the FAC timely and is working with the FAC and applicable agencies to address prior-year submissions. Anticipated completion date: March 31, 2026

View Audit 391232

Finding 1177828 (2025-002)

Material Weakness 2025

Habitat for Humanity Council Bluffs

IA

Reporting

Finding Reference Number: 2025-001 and 2025-002: SEFA Preparation Description of Finding: The entity did not prepare an accurate and complete SEFA during the audit process. The SEFA was revised multiple times due to errors and omissions, and significant analysis and recalculation were ultimately per...

Finding Reference Number: 2025-001 and 2025-002: SEFA Preparation Description of Finding: The entity did not prepare an accurate and complete SEFA during the audit process. The SEFA was revised multiple times due to errors and omissions, and significant analysis and recalculation were ultimately performed by the auditors in order to determine the final amounts reported for federal expenditures. Statement of Concurrence or Nonconcurrence: Cause: The entity lacks adequate internal controls over the preparation, review, and reconciliation of the SEFA. Specifically, there is insufficient knowledge of SEFA reporting requirements and inadequate review procedures to ensure federal expenditures are properly identified, calculated, and reported prior to submission to the auditors. Effect: As a result, the SEFA initially provided by the entity was materially inaccurate and required multiple revisions. This increased the risk that federal expenditures could be misstated, potentially leading to noncompliance with Uniform Guidance reporting requirements. Additionally, the lack of adequate internal controls resulted in increased audit effort and inefficiencies during the audit process. Corrective Action: Management has established a formal internal control process over the identification, tracking, and reporting of federal awards. Throughout the year, all new grant and funding agreements will be reviewed to determine federal involvement, and key award information including federal agency, Assistance Listing number, pass-through entity (if applicable), award period, and total award amount. These will be recorded in a master federal grant listing. Federal expenditures will be tracked by grant within the general ledger and reconciled periodically to internal grant reports to ensure completeness and accuracy. At year-end, the Schedule of Expenditures of Federal Awards will be prepared using the maintained grant listing and reconciled to the trial balance and financial statements. This control process is designed to operate continuously and is effective for the current and future reporting periods. Name of Contact Person: Blake Johnson Projected Completion Date: This will be implemented immediately

View Audit 391221

Finding 1177827 (2025-004)

Material Weakness 2025

Washoe County

NV

Questioned Costs Reporting Significant Deficiency

Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-004 Finding: The Office of the County Manager did not have adequate internal controls to ensure proper documentation was maintained for reporting requirements. Corrective Action Ta...

Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-004 Finding: The Office of the County Manager did not have adequate internal controls to ensure proper documentation was maintained for reporting requirements. Corrective Action Taken or To Be Taken: Proper documentation for the current fiscal year will be reviewed by management prior to fiscal year end. If already taken, date of completion: If to be taken, estimated date of completion: January 2026 Agency Response Does the Agency Agree with finding?: Yes ☒No ☐Partially ☐ If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Abbe Yacoben, Chief Financial Officer Address or Mailstop: 1001 E. Ninth St., Bldg A City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 325-8243 Email: ayacoben@washoecounty.gov

View Audit 391218

Finding 1177826 (2025-003)

Material Weakness 2025

Washoe County

NV

Subrecipient Monitoring

Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-003 Finding: The Office of the County Manager did not have adequate internal controls to ensure subrecipient monitoring requirements were followed. Corrective Action Taken or To Be...

Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-003 Finding: The Office of the County Manager did not have adequate internal controls to ensure subrecipient monitoring requirements were followed. Corrective Action Taken or To Be Taken: Subrecipient monitoring for the current fiscal year will be reviewed by management prior to fiscal year end. If already taken, date of completion: If to be taken, estimated date of completion: January 2026 Agency Response Does the Agency Agree with finding?: Yes ☒No ☐Partially ☐ If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Abbe Yacoben, Chief Financial Officer Address or Mailstop: 1001 E. Ninth St., Bldg A City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 325-8243 Email: ayacoben@washoecounty.gov

View Audit 391218

Finding 1177825 (2025-001)

Material Weakness 2025

OPENLANDS

IL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

Condition: Management did not have controls in place to ensure documentation was maintained evidencing the organization's verification that contractors are not suspended or debarred from participating in a federally funded activity. Planned Corrective Action: Management concurs with the finding. We ...

Condition: Management did not have controls in place to ensure documentation was maintained evidencing the organization's verification that contractors are not suspended or debarred from participating in a federally funded activity. Planned Corrective Action: Management concurs with the finding. We acknowledge that, for the awards issued under the Inflation Reduction Act Urban and Community Forestry Program (Assistance Listing Number 10.727), the required suspension and debarment verification was performed; however, the supporting documentation evidencing this verification was not retained by the responsible department. This represents a documentation lapse rather than a deficiency in internal controls as Openlands routinely performs suspension and debarment verifications for all applicable vendors, contractors, and subrecipients receiving federal funds in accordance with 2 CFR 200.214. This requirement applies to entities and individuals awarded federally funded contracts or subawards exceeding the micro-purchase threshold and excludes routine commercial vendors for indirect administrative costs or purchases under $15,000. Management believes this was an isolated documentation lapse prior to the current audit period when the contractor was selected, and is currently in the processes of executing an update to internal control policies to ensure these checks are maintained prior to entering into a contract by the responsible department as well as updating a clause to all standard vendor contracts requiring a self-certification that they are not excluded, debarred, or suspended from entering into covered transactions with the federal government. Contact person responsible for corrective action: Paul Spector (Director of Finance) Anticipated Completion Date: January 31, 2026

View Audit 391203

Finding 1177823 (2025-003)

Material Weakness 2025

Weld County School District Re-1

CO

Procurement, Suspension & Debarment § 200.303

Current Year Finding Number: 2025-003 Federal Program, Assistance Listing Number and Name: Child Nutrition Cluster Federal Agency: U.S. Department of Agriculture 10.553, 10.555, and 10.582 Condition: Based on our sample selection of three vendors for testing, we have identified that two of the three...

Current Year Finding Number: 2025-003 Federal Program, Assistance Listing Number and Name: Child Nutrition Cluster Federal Agency: U.S. Department of Agriculture 10.553, 10.555, and 10.582 Condition: Based on our sample selection of three vendors for testing, we have identified that two of the three vendors tested did not have adequate verification of suspension and debarment. Upon further testing and discussion, the District does not have internal controls in place to verify suspension and debarment on vendors that are paid greater than or equal to $25,000, as required by 2 CFR 200 for various federal awards. Upon further compliance testing, vendors in our testing were in compliance with the requirement. Without internal controls over compliance, the District may not be able to identify noncompliance with a suspended or debarred vendors in a timely manner and may incur potential questioned costs without knowledge of the noncompliance. Planned Corrective Action: The School District has implemented an internal process to issue verification of suspension and debarment for vendors of federal awards that are paid equal to or greater that $25,000 as of 02/27/2026. Contact person responsible for corrective action: Roger Stinar, Director of Finance Anticipated Completion Date: 06/30/2026

View Audit 391200

Finding 1177819 (2025-001)

Material Weakness 2025

Princeville Development Corporation

NC

Questioned Costs Matching / Level of Effort / Earmarking

PRINCEVILE DEVLOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN February 23, 2026 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 Princeville Development Corporation respectfully submits the following Corrective Action Plan fo...

PRINCEVILE DEVLOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN February 23, 2026 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 Princeville Development Corporation respectfully submits the following Corrective Action Plan for the year ended December 31, 2025. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2025 The finding from the December 31, 2025 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2025-001: U.S. Department of Agriculture, Rural Development, Rural Rental Housing Loans, Assistance Listing #10.415 Recommendation: We recommend that management obtain a collateral agreement or transfer funds to another federally insured banking institution in an amount sufficient to ensure all funds are federally insured. Action Taken: We will review the financial stability of the banking institutions which hold the Corporation's funds on an ongoing basis. We do not feel at this time that the funds are truly at risk based on current market conditions and the reviews they continually do on the financial stability of the banking institutions holding these funds. We will transfer the funds at any point they believe the funds are truly at risk. If you have questions regarding this plan, please call Neil McLamb at 910-766-6283. Sincerely yours, Neil McLamb CFO, DTH Management Group, LTD

View Audit 391192

Finding 1177818 (2025-002)

Material Weakness 2025

Sergeant Bluff-Luton Community School District

IA

Internal Control / Segregation of Duties Reporting

We are reviewing all accounting procedures to implement the necessary changes.

View Audit 391185

Finding 1177816 (2025-005)

Material Weakness 2025

Hazel Crest School District 152.5

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Condition: One (1) of the monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. The November 2024 claim amounts were consistent with participation levels and reimbursement amounts in other months tested. No anomalies or fluctuations were ident...

Condition: One (1) of the monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. The November 2024 claim amounts were consistent with participation levels and reimbursement amounts in other months tested. No anomalies or fluctuations were identified through analytical procedures; however, required supporting documentation was not maintained. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Responsible Person: Dr. Cynthia Levy, Superintendent. Anticipated Completion Date: June 30, 2026

View Audit 391180

Finding 1177815 (2025-002)

Material Weakness 2025

Antioch College Corporation

OH

Student Financial Aid Eligibility Significant Deficiency

Finding 2025-002 - Significant Deficiency in Internal Control over Compliance - Student Financial Condition Found: One undergraduate student had aggregate subsidized loans over the aggregate limit. Corrective Action Plan: Previously, Antioch College utilized loan history data from Free Application f...

Finding 2025-002 - Significant Deficiency in Internal Control over Compliance - Student Financial Condition Found: One undergraduate student had aggregate subsidized loans over the aggregate limit. Corrective Action Plan: Previously, Antioch College utilized loan history data from Free Application for Federal Student Aid (FAFSA). FAFSA data was utilized because National Student Loan Data System (NSLDS) loan history data was not always available when Antioch College prepared financial aid award letters. Due to the potential loan history discrepancies between data reported via FAFSA versus NSLDS, at the start of each academic year, Antioch College now uses NSLDS data to update loan history of each student to ensure Antioch College has the correct loan balances for each student. This procedural change was put into effect with the start of the 2025-2026 academic year. Person Responsible for Corrective Action Plan Implementation: Director of Financial Aid

View Audit 391175

Finding 1177814 (2025-001)

Material Weakness 2025

Antioch College Corporation

OH

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking

Finding 2025-001 - Material Weakness - Borrowings from Endowment Fund Condition Found: The College has borrowed from its endowment funds for campus renovations and to cover certain operating expenses of the College prior to and immediately following its accreditation and approval to participate in f...

Finding 2025-001 - Material Weakness - Borrowings from Endowment Fund Condition Found: The College has borrowed from its endowment funds for campus renovations and to cover certain operating expenses of the College prior to and immediately following its accreditation and approval to participate in federal student financial aid programs. As such, the fair value of assets associated with the donor-restricted endowment funds has fallen below the level that the donor or UPMIFA requires the College to retain as a fund of perpetual duration. Corrective Action Plan: Antioch College obtained guidance from legal counsel regarding the appropriateness of borrowing from the endowment fund under Ohio UPMIFA. Borrowing from the endowment fund by Antioch College was approved by order of Judge Robert Hagler of the Probate Division of the Court of Common Pleas of Greene County, Ohio, in 2013, and Judge Hagler declared in the order the endowment loans “are prudent ‘investment decisions’ pursuant to Ohio Revised Code §1715.52.” [Antioch College Corporation, et al. vs. Antioch University, et al., Greene C.P. No. 10938MIS (Feb. 14, 2013)]. March 6, 2020 forensic audit of the endowment by CliftonLarsonAllen LLP, noted Antioch College has appropriately accounted for endowment transaction. Antioch College has developed long-term plans for maintaining and sustaining its financial stability through key strategies outlined in the board-approved Social Enterprise and Enrollment (SEE) Plan:  Investing in advancement capacity for increased revenue across all areas including annual giving, major gifts, grant income, and events  Identifying a core college footprint and reducing ongoing facilities expenses through building sale, investment, and/or long-term leasing, considering our needs today and in the future  Adjusting financial aid packages and increasing student-derived revenue  Investing in increasing admissions of new and varied students (UG, transfer, incarcerated, adult, visiting) from all religions, races, ethnicities, political ideologies, abilities, genders, gender expressions, sexualities, languages, countries of origin, nationalities, and retention of current students resulting in higher overall enrollment numbers  Adopting and implementing interdisciplinary curriculum pathways and generating these developments as noteworthy through strategic communications and highlighting our world-class faculty  Supporting learning hubs to sustain the cost of their operations through earned and philanthropic revenues, alongside contributing to college overhead  Working towards a sustainable cost structure and business model that keeps us from borrowing from restricted sources, strengthens our financial position, and enables us to begin repaying our endowment over time  Exploring, but not relying on, potential game changers, including the Federal Work College model, transfer pathways, prison education, and community-based learning Office of the President One Morgan Place Yellow Springs, OH 45387 Antioch College is seeing success with the SEE Plan. In 2024, Antioch College was designated a Federal Work College. Advancement continues to meet and exceed revenue goals, including the 2025 End of Year Campaign. Antioch College continues to reduce expenses by “right sizing” both campus footprint and staff, including the prior sale of the old Student Union and pending property sales in fiscal year 2026. Investments in enrollment are succeeding as demonstrated by the record (post 2011 reopening) Winter-term enrollment achieved in January 2026. As Antioch College continues to improve long-term financial stability, in December 2025, its Board of Trustees has established an Endowment Repayment Plan Working Group. The Endowment Repayment Plan Working Group is tasked with assessing and considering options for repayment of borrowed endowment funds, and then reporting back to the Finance Committee of the Board of Trustees. Person Responsible for Corrective Action Plan Implementation: Board of Trustees

View Audit 391175

Finding 1177771 (2025-001)

Material Weakness 2025

Town of Plattsburgh Housing Development Fund Company, Inc.

NY

HUD Housing Programs Cash Management

Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2025 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Current Finding on the S...

Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2025 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations Finding 2025-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management has deposited the underfunded amount of $21,250 into the residual account on February 19, 2026.

View Audit 391156

Finding 1177769 (2025-003)

Material Weakness 2025

East Porter County School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

Finding 2025-003 – Education Stabilization – Equipment and Real Property Management Context: For 1 of the 3 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 1 sample item, the School Corporation expended $38,840 ...

Finding 2025-003 – Education Stabilization – Equipment and Real Property Management Context: For 1 of the 3 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 1 sample item, the School Corporation expended $38,840 on building renovations which was charged to the ESSER III (84.425U) grant award. Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-766-2214 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Director of Business Affairs and Human Resources has reviewed the requirements for Equipment and Real Property Management. We will review our Capital Asset Listing and ensure that we are including these items. Anticipated Completion Date: August 2026

View Audit 391148

Finding 1177768 (2025-002)

Material Weakness 2025

East Porter County School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Finding 2025-002 – Education Stabilization – Special Tests and Provisions - Wage Rate Requirements Context: The School Corporation did not obtain the weekly payroll reports certifications from a company that performed renovations to replace fan coil units and HVAC equipment in the building. Therefor...

Finding 2025-002 – Education Stabilization – Special Tests and Provisions - Wage Rate Requirements Context: The School Corporation did not obtain the weekly payroll reports certifications from a company that performed renovations to replace fan coil units and HVAC equipment in the building. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $119,190 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-766-2214 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Director of Business Affairs and Human Resources has reviewed the Davis-Bacon Act. We will collect weekly payroll documentation for any constructions projects where Federal Grant money is used. Anticipated Completion Date: February 2024

View Audit 391148

Finding 1177767 (2025-001)

Material Weakness 2025

East Porter County School Corporation

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2025-001 Finding Subject: Summary of Finding: Earmarking for Non-Public proportionate share was improperly calculated based on budgeted percentage. Contact Person Responsible for Corrective Action: Quinnlyn Van Rys Contact Phone Number and Email Address: (219) 850-1914 - qvanrys@pces.k12.in....

FINDING 2025-001 Finding Subject: Summary of Finding: Earmarking for Non-Public proportionate share was improperly calculated based on budgeted percentage. Contact Person Responsible for Corrective Action: Quinnlyn Van Rys Contact Phone Number and Email Address: (219) 850-1914 - qvanrys@pces.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Provider/Employee will submit payroll records/invoices by student services monthly/bi-monthly to the bookkeeper. Once payroll records or invoices are received, the CFO will prepare a spreadsheet that calculates the time/amounts serviced by the non-public school and member school. Once the total hours are calculated, a percentage based on total hours worked for each member school will be used to allocate the provider/employee time for each member school. This documentation will be attached to each reimbursement request. Anticipated Completion Date: This finding was corrected in January, 2024.

View Audit 391148

Finding 1177764 (2025-003)

Material Weakness 2025

Alameda Point Collaborative

CA

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Finding Reference Number: 2025-003 Corrective Action: APC is enhancing its compliance approach for loan-related obligations, including reserve reviews and tenant documentation. Oversight of required monitoring activities will be reinforced under the direction of Renee Wright, Director of Property Ma...

Finding Reference Number: 2025-003 Corrective Action: APC is enhancing its compliance approach for loan-related obligations, including reserve reviews and tenant documentation. Oversight of required monitoring activities will be reinforced under the direction of Renee Wright, Director of Property Management. Responsible Person(s): Brett A. Mlinarich, Director of Finance; Renee Wright, Director of Property Management Anticipated Completion Date: March 31, 2026

View Audit 391146

Finding 1177756 (2025-002)

Material Weakness 2025

South Valley Sanctuary, Inc.

UT

Special Tests & Provisions

Planned Corrective Actions: Management agrees with the finding and has taken action to improve its understanding of the tenant protection requirements associated with the Home Investment Partnership Program. The Organization has created policies and procedures to ensure that this compliance requirem...

Planned Corrective Actions: Management agrees with the finding and has taken action to improve its understanding of the tenant protection requirements associated with the Home Investment Partnership Program. The Organization has created policies and procedures to ensure that this compliance requirement is met for future tenant-based rent assistance units.

View Audit 391140

Finding 1177755 (2025-001)

Material Weakness 2025

South Valley Sanctuary, Inc.

UT

Special Tests & Provisions

Planned Corrective Actions: Management agrees with the finding and has taken action to improve its understanding of the housing standards and inspection requirements associated with the Home Investment Partnership Program. The Organization has created policies and procedures and obtained necessary t...

Planned Corrective Actions: Management agrees with the finding and has taken action to improve its understanding of the housing standards and inspection requirements associated with the Home Investment Partnership Program. The Organization has created policies and procedures and obtained necessary training to ensure that this compliance requirement is met for future tenant-based rent assistance units.

View Audit 391140

Finding 1177754 (2025-001)

Material Weakness 2025

City of Carson

CA

Subrecipient Monitoring Reporting

The City acknowledges the audit findings and recommendations. The City will strengthen its procedures for preparing and reviewing the SEFA by enhancing review checklists, performing reconciliations to accounting records and grant tracking schedules, and verifying award information with granting agen...

The City acknowledges the audit findings and recommendations. The City will strengthen its procedures for preparing and reviewing the SEFA by enhancing review checklists, performing reconciliations to accounting records and grant tracking schedules, and verifying award information with granting agencies or pass-through entities as needed. Additionally, grant expenditures will be monitored to ensure the expenditure does not exceed approved budget, particularly for grants spanning multiple federal fiscal years. Personnel responsible for implementation: Hnin Phyu (Accounting Manager), Priscilla Carreras (Accountant II), Janelle Morris (Accountant II), Jane Manalo (Accountant I) Position of responsible personnel: See above Expected date of implementation: CAP has been implemented as of July 1st, 2025.

View Audit 391137

Finding 1177734 (2025-003)

Material Weakness 2025

St. Louis Area Food Bank, Inc.

MO

Special Tests & Provisions Subrecipient Monitoring Reporting

2025-003: Noncompliance with Record Retention and Documentation Requirements for Receipt of Food Commodities Corrective Action Plan: Quarterly file audits to ensure appropriate documentation is on file. Managements Plan: We have created a new process for internal Fiscal Year file audits which includ...

2025-003: Noncompliance with Record Retention and Documentation Requirements for Receipt of Food Commodities Corrective Action Plan: Quarterly file audits to ensure appropriate documentation is on file. Managements Plan: We have created a new process for internal Fiscal Year file audits which includes checking quarterly (Q1 September, Q2 December. Q3 March, Q4 June) to ensure we have the appropriate documents for the correct years. That change helped us find out if there is something missing for a site before the end of the fiscal year so it can be addressed in a timely ,matter, and we have all documents accounted for accordingly. Name of Responsible Person: Meredith Knopp, Chief Executive Officer Anticipated Completion Date: Implemented effective October 31, 2025

View Audit 391133

Finding 1177725 (2025-002)

Material Weakness 2025

St. Louis Area Food Bank, Inc.

MO

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

2025-002: Lack of Operating Effectiveness on Internal Control Over Compliance for Distributions of Food Commodities Corrective Action Plan: Established three checks and balances that are currently in practice: I. Invoices are reviewed by Senior Transportation Manager to ensure signed. 2. Once review...

2025-002: Lack of Operating Effectiveness on Internal Control Over Compliance for Distributions of Food Commodities Corrective Action Plan: Established three checks and balances that are currently in practice: I. Invoices are reviewed by Senior Transportation Manager to ensure signed. 2. Once reviewed by Senior Transportation Manager, invoice is handed off to Partner Services Representative for verification of signatures and electronically scanned into centralized database. 3. Director of Operations reviews all invoices for completion. of signature in database on a weekly basis. Director of Operations uses a control sheet to check against CERES ERP system. Managements Plan: We will continue to monitor and identify any gaps in the CAP outlined above to ensure compliance with appropriate signatures is met. Name of Responsib le Person: Meredith Knopp, Chief Executive Officer Anticipated Completion Date: Implemented effective October 31, 2025

View Audit 391133

Finding 1177716 (2025-001)

Material Weakness 2025

St. Louis Area Food Bank, Inc.

MO

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Finding 2025-001: Lack of Operating Effectiveness on Internal Control Over Compliance for Receipt of Food Commodities Corrective Action Plan: Receipt of food commodities process has been modified to include Microsoft Power Bl tools that provide DOR and AOR that are outstanding. This provides guidanc...

Finding 2025-001: Lack of Operating Effectiveness on Internal Control Over Compliance for Receipt of Food Commodities Corrective Action Plan: Receipt of food commodities process has been modified to include Microsoft Power Bl tools that provide DOR and AOR that are outstanding. This provides guidance to stqff on items that need attention in order to be processed in a timely manner, Created SOP 's and RA Cl model for digital document retention. Managements Plan: Weekly audits performed by Director of Operations to ensure adherence to processes and procedures which include follow up conversations with key stakeholders to correct any errors. Name of Responsible Person: Meredith Kno pp, Chief Executive Officer Anticipated Completion Date: Implemented effective October 31, 2025

View Audit 391133

Corrective Action Plans

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