Corrective Action Plans

Finding 1176753 (2025-005)

Material Weakness 2025

IN

Allowable Costs / Cost Principles § 200.303 § 200.403

FINDING 2025-005 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Allowable Costs/Cost Principles Audit Findings: Significant Deficiency, Other Matter Contact Person Responsible for Corrective Action: Chrystal Street Contact Phone Number and Email Address: cstreet@crothersville.k1...

FINDING 2025-005 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Allowable Costs/Cost Principles Audit Findings: Significant Deficiency, Other Matter Contact Person Responsible for Corrective Action: Chrystal Street Contact Phone Number and Email Address: cstreet@crothersville.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The district has implemented procedures requiring written documentation whenever federally funded materials, equipment, or property are reassigned, repurposed, or disposed of due to project changes. This documentation includes the reason for the change, approval by district administration, the new use or location of the materials, and verification that the use remains allowable under the grant. These records will be maintained with grant documentation and reviewed as part of internal control procedures to ensure compliance moving forward. Anticipated Completion Date: January 2026

View Audit 390661

Finding 1176751 (2025-004)

Material Weakness 2025

Crothersville Community Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2025-004 Finding Subject: COVID-19 - Education Stabilization Fund - Earmarking Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Ellen Prince and Chrystal Street Contact Phone Number and Email Address: ellenprince@crothersville.k12.in.us; c...

FINDING 2025-004 Finding Subject: COVID-19 - Education Stabilization Fund - Earmarking Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Ellen Prince and Chrystal Street Contact Phone Number and Email Address: ellenprince@crothersville.k12.in.us; cstreet@crothersville.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The district has implemented enhanced documentation procedures requiring written justification for all future ESSER-funded purchases, including identification of the program purpose and connection to learning loss when applicable. The district’s centralized grant binder will serve as the official tracking document for federal programs. The binder includes grant identification details, funding source, compliance requirements, and expenditure documentation. Anticipated Completion Date: January 2026

View Audit 390661

Finding 1176749 (2025-003)

Material Weakness 2025

Crothersville Community Schools

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2025-003 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Ellen Prince and Chrystal Street Contact Phone Number and Email Address: e...

FINDING 2025-003 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Ellen Prince and Chrystal Street Contact Phone Number and Email Address: ellenprince@crothersville.k12.in.us; cstreet@crothersville.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The district has established a comprehensive capital asset ledger that includes all equipment and real property. The previously omitted building has been added with full acquisition and cost information. We will implement procedures to conduct and document a physical inventory of capital assets at least once every two years. Responsibility for maintaining the ledger and overseeing inventory procedures will be assigned to designated administrative staff to ensure ongoing compliance and accurate reporting. Anticipated Completion Date: February 28, 2026

View Audit 390661

Finding 1176726 (2025-001)

Material Weakness 2025

Pennsylvania College of Art & Design

PA

Student Financial Aid Reporting Significant Deficiency

Pennsylvania College of Art & Design Management’s Corrective Action Plan 6/30/25 Finding: Tuition revenue reported on the FISAP did not agree to the final audited general ledger due to timing of preparation and lack of documented reconciliation. Management Response and Corrective Action Plan: Manage...

Pennsylvania College of Art & Design Management’s Corrective Action Plan 6/30/25 Finding: Tuition revenue reported on the FISAP did not agree to the final audited general ledger due to timing of preparation and lack of documented reconciliation. Management Response and Corrective Action Plan: Management concurs with the finding. During the fiscal year, the Director of Financial Aid prepared the FISAP using tuition data obtained from the Bursar’s office in early September in order to meet the October 1 filing deadline. At that time, not all year-end adjusting journal entries had been recorded by the Controller, and a formal reconciliation of the FISAP tuition amount to the final general ledger had not been performed. To remediate this issue and strengthen internal controls over federal reporting, the College has implemented the following corrective actions: Formal Reconciliation Requirement Effective immediately, all financial data reported on the FISAP will be reconciled to the final general ledger balances after year-end adjusting entries are posted. Defined Roles and Review Process The Director of Financial Aid will prepare the FISAP using tuition revenue from the Controller-approved general ledger. The Controller will prepare and document a reconciliation between: FISAP tuition revenue General ledger tuition revenue The Chief Financial Officer will review and sign off on the reconciliation prior to FISAP submission. Responsible Officials: Controller (reconciliation), Director of Financial Aid (FISAP preparation), CFO (final review) Implementation Date: Effective for the June 30, 2026 reporting cycle.

View Audit 390636

Finding 1176718 (2025-002)

Material Weakness 2025

Pensdale Housing, Inc.

CA

Questioned Costs Subrecipient Monitoring Eligibility

Comments on the Finding and Each Recommendation The Property received a NSPIRE inspection dated August 1, 2024. The inspection resulted in a score of 59 (out of a possible 100). Scores below 60 are referred to the Departmental Enforcement Center. Management must maintain the Property in decent, safe...

Comments on the Finding and Each Recommendation The Property received a NSPIRE inspection dated August 1, 2024. The inspection resulted in a score of 59 (out of a possible 100). Scores below 60 are referred to the Departmental Enforcement Center. Management must maintain the Property in decent, safe, and sanitary condition and good repair. Management must respond to HUD in three days of receiving the inspection report and confirm all lifethreatening deficiencies have been corrected. Action(s) taken or planned on the finding Management and the Board of Directors concur with the finding and the auditor's recommendations. Management has responded to HUD in regard to this inspection report and on July 8, 2025 another inspection was conducted that resulted in a final score of 95 (out of a possible 100).

View Audit 390616

Finding 1176716 (2025-001)

Material Weakness 2025

Pensdale Housing, Inc.

CA

Questioned Costs Subrecipient Monitoring

Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2022 was not submitted to the federal audit clearinghouse in the required timeframe. The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the y...

Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2022 was not submitted to the federal audit clearinghouse in the required timeframe. The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the year ended May 31, 2022 as soon as practical. Action(s) taken or planned on the finding Management and the Board of Directors concur with the finding and the auditor's recommendations. Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2022 will be submitted to the federal audit clearinghouse as soon as practical.

View Audit 390616

Finding 1176714 (2025-001)

Material Weakness 2025

Aspire Indiana Health, Inc.

IN

Cash Management Questioned Costs Allowable Costs / Cost Principles

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2025-001: • Aspire Indiana Health continues to focus on reviews of the rental assistance calculation forms to make sure future issues are caught before submission • Aspire Indiana Health u...

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2025-001: • Aspire Indiana Health continues to focus on reviews of the rental assistance calculation forms to make sure future issues are caught before submission • Aspire Indiana Health upon discovery of the errors corrected within the system and plan to reverse out the dollars received in future drawdowns for this program

View Audit 390612

Finding 1176710 (2025-001)

Material Weakness 2025

Sherrill-Kenwood Community Retirement Housing Corporation

NY

Reporting § 200.512

Finding #2025-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Sherrill-Kenwood Community Retirement Housi...

Finding #2025-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Sherrill-Kenwood Community Retirement Housing Corporation agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Dawn Olmstead, VP – Director of Asset Management, at (315) 337-1401.

View Audit 390609

Finding 1176705 (2025-001)

Material Weakness 2025

Start Early

IL

Allowable Costs / Cost Principles Period of Performance Significant Deficiency

here is no disagreement with the audit finding. Action taken in response to finding: In fiscal year 2025, Start Early used a payroll system that, after a pay period was locked for processing, would not allow supervisors who missed timecard approvals to go back and approve after the period was locked...

here is no disagreement with the audit finding. Action taken in response to finding: In fiscal year 2025, Start Early used a payroll system that, after a pay period was locked for processing, would not allow supervisors who missed timecard approvals to go back and approve after the period was locked. As a result, Start Early used a manual, time-consuming process to receive these approvals outside of the payroll system. While all approvals were received via this process, due to the manual nature, not all approvals were received timely. In early fiscal year 2026, Start Early changed to a new payroll system which allows for supervisors to go back to prior periods for their sign offs. Start Early will implement a process to, no less than monthly, remind supervisors that had previously missed their timecard approvals to go back and approve to ensure timeliness. Name(s) of the contact person(s) responsible for corrective action: David Paul, Controller Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by June 30, 2026.

View Audit 390597

Finding 1176701 (2025-001)

Material Weakness 2025

Crescent Community Health Center

IA

Cash Management

Management acknowledges the cash management finding and the corrective action needed to ensure compliance with drawdown submissions, specifically the need to ensure that the timing of monthly drawdowns is supported by expenditures that have been incurred and paid prior to request for funds. To corre...

Management acknowledges the cash management finding and the corrective action needed to ensure compliance with drawdown submissions, specifically the need to ensure that the timing of monthly drawdowns is supported by expenditures that have been incurred and paid prior to request for funds. To correct this, we have created an updated schedule to ensure allocated expenditures have already been incurred and adjusted the timing of drawdown request submissions to occur during the first week of the following month to ensure all allocated expenses have been incurred and paid. All parties involved in the cash management process for the Base grant funding have been notified. These changes are in effect as of January 2026. Sherri Edwards, Director of Grants, will update timing of the preparation of drawdowns as noted. Brandon Cannon, Accounting Manager, will update the new monthly schedule to ensure that reimbursement status is maintained. Sam Lammers, CFO, will review the prepared monthly drawdown request to ensure updated procedures are properly applied.

View Audit 390586

Finding 1176698 (2025-001)

Material Weakness 2025

New River Valley Community Services

VA

Due to lack of personnel and an incomplete fiscal year 2024 audit by March 31, 2025, NRVCS did not file timely with the Federal Audit Clearinghouse. The fiscal year 2025 financial audit was completed on December 3, 2025, and the Single Audit portion was completed on February 26, 2026. NRVCS manageme...

Due to lack of personnel and an incomplete fiscal year 2024 audit by March 31, 2025, NRVCS did not file timely with the Federal Audit Clearinghouse. The fiscal year 2025 financial audit was completed on December 3, 2025, and the Single Audit portion was completed on February 26, 2026. NRVCS management will collaborate with Brown Edwards to ensure proper steps are taken in submitting the filing with the Federal Audit Clearinghouse on or before March 31, 2026, and current and future staff will be aware of this deadline for subsequent years going forward.

View Audit 390583

Finding 1176688 (2025-002)

Material Weakness 2025

Great Hearts America - Texas

TX

Allowable Costs / Cost Principles Significant Deficiency

Findings #2025-001 and #2025-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Supporting Effective Instruction State Grants, Assistance Listing #: 84.367A, Contract #’s: S367A230041 and S367A240041. Condition and context: During our tes...

Findings #2025-001 and #2025-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Supporting Effective Instruction State Grants, Assistance Listing #: 84.367A, Contract #’s: S367A230041 and S367A240041. Condition and context: During our testing of GAAP and FASRG coding, we identified 5 of 72 non- payroll transactions coded to the incorrect period, and 5 of 49 non-payroll transactions coded to the incorrect object or function code. Recommendation: Reemphasize current policies and procedures to ensure proper coding of disbursements based on the period and the organization’s chart of accounts and FASRG codes. Planned corrective action: Great Hearts America – Texas concurs with the findings. While the noted errors were immaterial, management recognizes the importance of consistent expense recognition and coding accuracy to ensure compliance with TEA, PEIMS and financial reporting standards. To strengthen controls, management has implemented the following actions: 1) Month-End Cutoff Procedures: The Finance Department will issue enhanced month-end closing guidance emphasizing invoice cutoff dates, accrual requirements, and proper period recognition. 2) AP Supervisor Review: The Accounts Payable Supervisor will conduct a secondary review of all significant invoices processed to confirm proper period recognition. 3) Coding Accuracy Checks: The Accounts Payable Supervisor will perform periodic sampling of expense transactions to verify correct Function, Object, and PIC coding. 4) Training: Refresher training will be provided to campus and department staff responsible for coding transactions to ensure understanding of chart of accounts structure. Responsible officer: Stacey Lawrence, Interim Chief Financial Officer. Estimated completion date: Procedures will be implemented during fiscal year 2026 month-end close and reinforced through staff training in January 2026.

View Audit 390567

Finding 1176687 (2025-002)

Material Weakness 2025

Minooka Community High School District #111

IL

Reporting Internal Control / Segregation of Duties

The Assistant Superintendent, along with staff, will review the capital asset schedules as part of the audit preparation process to prepare fully adjusted financial statements prior to audit fieldwork.

View Audit 390566

Finding 1176686 (2025-001)

Material Weakness 2025

Minooka Community High School District #111

IL

Reporting Internal Control / Segregation of Duties

The District implemented a new capital asset appraisal in order to have accurate historical records of all assets owned by the District. These schedules will be updated on an annual basis to reflect accurate reporting requirements.

View Audit 390566

Finding 1176685 (2025-010)

Material Weakness 2025

Englewood Board of Education

NJ

Procurement, Suspension & Debarment

Management has reviewed this finding and indicated it will review and revise its procedures to ensure corrective action is taken.

View Audit 390563

Finding 1176683 (2025-001)

Material Weakness 2025

St. Clair County Housing Authority

IL

HUD Housing Programs

Finding 2025-001 - Housing Choice Voucher Tenant Files - Eligibility - Rent Calculations Noncompliance & Material Weakness Section 8 Housing Choice Voucher Program -ALNs #14.871 and #14.EHV Corrective Action Plan: Action Steps: • Separate responsibilities into two functions: eligibility/verification...

Finding 2025-001 - Housing Choice Voucher Tenant Files - Eligibility - Rent Calculations Noncompliance & Material Weakness Section 8 Housing Choice Voucher Program -ALNs #14.871 and #14.EHV Corrective Action Plan: Action Steps: • Separate responsibilities into two functions: eligibility/verification and rent calculation, assigning verification tasks to new staff and rent calculations to experienced staff. • Strengthen monitoring and evaluation of HCVP files to ensure accurate income projections and rent calculations. The Compliance Officer will conduct individual reviews of audit findings and resolve discrepancies. • Engage an external contractor to perform biannual audits on 10% of files. Findings will inform targeted staff training. • Implement monthly peer audits among Program Assistants to identify and correct errors collaboratively, fostering continuous learning. • Conduct monthly training sessions led by the Program Director to address recent discrepancies and promote team development. • Enforce disciplinary measures for underperformance: employees failing to achieve an 80% audit success rate for three consecutive months will enter a 90-day improvement plan. Person(s) Responsible: Shanae Golliday-Anderson, Program Director Pam Jackson, Deputy Director Anticipated Completion Date: June 30, 2026

View Audit 390558

Finding 1176681 (2025-002)

Material Weakness 2025

St. Clair County Housing Authority

IL

HUD Housing Programs

Finding 2025-002 - Low Rent Public Housing Tenant Files - Eligibility - Rent Calculations Noncompliance & Significant Deficiency Low Rent Public Housing - ALN #14.850 Corrective Action Plan: Action Steps: • SCCHA will hire an industry consultant to evaluate its internal processes related to eligibil...

Finding 2025-002 - Low Rent Public Housing Tenant Files - Eligibility - Rent Calculations Noncompliance & Significant Deficiency Low Rent Public Housing - ALN #14.850 Corrective Action Plan: Action Steps: • SCCHA will hire an industry consultant to evaluate its internal processes related to eligibility and tenant rent calculations, with a focus on improving the accuracy of adjusted annual income computations. • An external contractor will conduct biannual audits on 10% of files, with results guiding targeted staff training initiatives. • The Compliance & Integrity Coordinator will review audited files and hold individual meetings with team members to address errors and clarify relevant procedures and policies. • Monthly peer-to-peer audits will be implemented, along with staff meetings to collectively analyze identify errors, fostering ongoing training and staff engagement. • Enforce disciplinary measures for underperformance: employees failing to achieve an 80% audit success rate for three consecutive months will enter a 90-day improvement plan. Person(s) Responsible: Meisha Kerby, Program Director Pam Jackson, Deputy Director Anticipated Completion Date: June 30, 2026

View Audit 390558

Finding 1176680 (2025-001)

Material Weakness 2025

La Casa De Felicidad Housing Development Fund Corporation

NY

HUD Housing Programs Eligibility

Management has addressed the issue by recertifying the tenant and does not expect late recertifications or income verification to occur again.

View Audit 390549

Finding 1176678 (2025-002)

Material Weakness 2025

Thiel College

PA

Student Financial Aid

Finding 2025-002: Enrollment Reporting Condition: The change in student status for 1 of the 25 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. However, this student was ultimately reported to...

Finding 2025-002: Enrollment Reporting Condition: The change in student status for 1 of the 25 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. However, this student was ultimately reported to the NSLDS. The sample was not a statistically valid sample but was determined using Chapter 21 - Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Government Auditing Standards and Single Audit Guide Corrective Action Plan: The College will closely review submissions to the National Clearing House to alleviate duplicate submissions that override previously submitted data. The College is committed to complete and accurate enrollment data submissions to the National Student Clearinghouse and ultimately to the National Student Loan Data System. Responsible Persons: Kim Peters, Director of Financial Aid and Debbie Schreiber, Registrar Anticipated Completion Date: Immediately

View Audit 390545

Finding 1176676 (2025-003)

Material Weakness 2025

Community Mental Health Affilates, Inc.

CT

Questioned Costs Cash Management Reporting § 200.516

Corrective Action Planned: Management will enhance internal control processes related to grants to include controls for proper lines of communication with granting agencies to ensure all required reporting requirements are identified and adhered to. Name(s) of Contact Person(s) Responsible for Corre...

Corrective Action Planned: Management will enhance internal control processes related to grants to include controls for proper lines of communication with granting agencies to ensure all required reporting requirements are identified and adhered to. Name(s) of Contact Person(s) Responsible for Corrective Action: Veronica Bochain, Director of Finance Anticipated Completion Date: For FY26 procedures have been put in place to maintain a schedule of reporting due dates that are reviewed monthly to ensure timely submissions.

View Audit 390542

Finding 1176675 (2025-002)

Material Weakness 2025

Community Mental Health Affilates, Inc.

CT

Questioned Costs Cash Management Reporting § 200.516

orrective Action Planned: Management will enhance internal control processes related to grants to include controls for proper lines of communication with granting agencies to ensure all required reporting requirements are identified and adhered to. Name(s) of Contact Person(s) Responsible for Correc...

orrective Action Planned: Management will enhance internal control processes related to grants to include controls for proper lines of communication with granting agencies to ensure all required reporting requirements are identified and adhered to. Name(s) of Contact Person(s) Responsible for Corrective Action: Veronica Bochain, Director of Finance Anticipated Completion Date: For FY26 procedures have been put in place to maintain a schedule of reporting due dates that are reviewed monthly to ensure timely submissions.

View Audit 390542

Finding 1176674 (2025-001)

Material Weakness 2025

Community Mental Health Affilates, Inc.

CT

Allowable Costs / Cost Principles Questioned Costs § 200.516

orrective Action Planned: Management will implement a documentation retention policy to ensure approvals of allocations of time for employees are maintained. Name(s) of Contact Person(s) Responsible for Corrective Action: Veronica Bochain, Director of Finance Anticipated Completion Date: As of July ...

orrective Action Planned: Management will implement a documentation retention policy to ensure approvals of allocations of time for employees are maintained. Name(s) of Contact Person(s) Responsible for Corrective Action: Veronica Bochain, Director of Finance Anticipated Completion Date: As of July 2025, a process was implemented to record the proper allocations of time for employees; in addition, a form was developed to record any subsequent changes.

View Audit 390542

Finding 1176665 (2025-001)

Material Weakness 2025

Owens Valley Career Development Center

CA

Reporting

Finding 2025-001: Reporting Management’s Response: The Center acknowledges the finding and recognizes that inadequate monitoring of federal financial reporting deadlines resulted in untimely submissions to the granting agencies. We understand that timely reporting is critical to ensure the goals and...

Finding 2025-001: Reporting Management’s Response: The Center acknowledges the finding and recognizes that inadequate monitoring of federal financial reporting deadlines resulted in untimely submissions to the granting agencies. We understand that timely reporting is critical to ensure the goals and purposes of federal grants are achieved and to maintain compliance with federal award requirements. Action: The Center will implement the following corrective actions to address the reporting compliance deficiency: Action 1: Development of Comprehensive Federal Reporting Calendar The Grants Manager and Director of Finance will create and maintain a detailed federal reporting calendar that includes: • All federal award identification numbers and grant periods • Complete listing of all required reports (quarterly, semi-annual, annual, and final) • Report due dates calculated based on grant agreement requirements Action 2: Implementation of Automated Reminder System The Center will establish a digital tracking system with automated reminders: • Utilize calendar management software to set automated email alerts • Configure reminders to be sent 30 days, 15 days, 7 days, and 2 days before each deadline Action 3: Enhanced Document Retention and Verification Process To ensure submission verification, the Center will: • Maintain a centralized electronic filing system for all federal reports • Retain submission confirmation emails and system-generated receipts Responsible Official: Shelley Mayhugh, Director of Finance Date of Completion: 06/30/2026

View Audit 390527

Finding 1176651 (2025-001)

Material Weakness 2025

Elkhorn Slough Foundation

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.403

Corrective Action Plan: While Elkhorn Slough Foundation performs SAM.gov suspension and debarment checks for all contracted vendors, documentation evidencing these checks was not consistently maintained. The Foundation will implement enhanced documentation and record‑retention procedures to ensure v...

Corrective Action Plan: While Elkhorn Slough Foundation performs SAM.gov suspension and debarment checks for all contracted vendors, documentation evidencing these checks was not consistently maintained. The Foundation will implement enhanced documentation and record‑retention procedures to ensure verification records are retained in compliance with the Foundation’s Procurement Policy and 2 CFR § 180.995. Contact Person: Mark Silberstein, Executive Director and Administrative Director with review by outside CPA. Contact: 831‐728‐5939 Anticipated Completion: June 30, 2026

View Audit 390523

Finding 1176647 (2025-002)

Material Weakness 2025

Vanderbilt University Medical Center

TN

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Federal Program: Department of Homeland Security Assistance Listing: 97.036 Federal Agency: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Pass-Through Entity: State of Tennessee Grant Award Number: All FEMA Projects (Projects 435263,550461, 684580) Award Per...

Federal Program: Department of Homeland Security Assistance Listing: 97.036 Federal Agency: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Pass-Through Entity: State of Tennessee Grant Award Number: All FEMA Projects (Projects 435263,550461, 684580) Award Period: Project 435263: 1/1/2020-7/31/2021 Project 550461: 1/1/2020-7/31/2021 Project 684580: 8/1/2020-6/30/2022 Management understands that additional audit evidence must be retained at a detailed enough level to allow the auditor to meet their reperformance standard. All expenses claimed were eligible and were reviewed by management prior to the submission. The control issue identified is due to the lack of evidence to support approval. Should management have a future FEMA claim we will retain additional audit evidence to enable auditor reperformance of the controls regarding approval of expenditures. Paula Yarbrough, VUMC Director – Grants and Contracts will be responsible for the implementation by fiscal year-end 2026.

View Audit 390522

Corrective Action Plans

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