Corrective Action Plans

Finding 1218124 (2024-001)

Material Weakness 2024

Clayton County Community Services Authority, Inc.

GA

Allowable Costs / Cost Principles Reporting

The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. The...

The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. The organization will work diligently with the audit firm to complete the fiscacl year 2025 audit. With the completion of the fiscal year 2024 audit, the organization and audit firm immediately began the preparation for fiscal year 2025. The subsequent year's audits have been prioritized and will be completed and submitted as soon as possible in order to bring the organization current and in compliance with this finding. The anticipated timeline for the completion of the fiscal year 2025 audit is August 31, 2026. With the completion of the FY2025 audit, the agency will be in full compliance with the Annual Audit requirements as set forth by federal and state regulations. This will bring the agency into full compliance for this finding.

View Audit 404323

Finding 1218093 (2024-003)

Material Weakness 2024

Renaissance Social Services, Inc.

IL

Reporting

Management concurs with the findings. Delays in the completion of the year-end financial close process, audit preparation, and related reporting requirements contributed to the untimely submission. Management recognizes the importance of timely compliance with federal reporting requirements and is c...

Management concurs with the findings. Delays in the completion of the year-end financial close process, audit preparation, and related reporting requirements contributed to the untimely submission. Management recognizes the importance of timely compliance with federal reporting requirements and is committed to strengthening procedures to ensure future submissions are completed within the prescribed deadlines. Corrective Action Plan: • Develop a comprehensive audit and reporting timeline and checklist that identifies key milestones for year-end closing, financial statement preparation, audit fieldwork, management review, and Federal Audit Clearinghouse submission. • Establish internal deadlines that precede regulatory due dates to allow adequate time for review, corrections, and final submission. • Strengthen coordination between finance personnel and external auditors through periodic planning meetings and status updates throughout the audit process. Contact person – Maura McCauley, CEO and Mindy Wade, Board Treasurer Date corrections were implemented – June 2026 and ongoing

View Audit 404272

Finding 1218092 (2024-002)

Material Weakness 2024

Renaissance Social Services, Inc.

IL

Internal Control / Segregation of Duties

Management concurs with the findings. During the fiscal year, turnover in key finance leadership positions impacted on the continuity of accounting operations and reduced the effectiveness of established financial close and reconciliation processes. • Strengthened financial leadership and oversight ...

Management concurs with the findings. During the fiscal year, turnover in key finance leadership positions impacted on the continuity of accounting operations and reduced the effectiveness of established financial close and reconciliation processes. • Strengthened financial leadership and oversight by elevating the lead finance position to a Chief Financial Officer role and recruiting a highly qualified finance executive. • Filled critical finance and accounting positions to enhance internal controls, improve accountability, and ensure adequate operational oversight. • Documenting and formalizing month-end and year-end close procedures, including detailed reconciliation requirements and review responsibilities. • Implementing standardized account reconciliation templates and review sign-off procedures for all significant balance sheet accounts. • Cross-training accounting personnel and maintaining written process documentation to reduce operational risks associated with staff turnover.

View Audit 404272

Finding 1218091 (2024-001)

Material Weakness 2024

Renaissance Social Services, Inc.

IL

Reporting

Management concurs with the findings. Due to staffing transitions and competing priorities during the year-end close process, certain accounting adjustments were not identified and recorded until audit fieldwork commenced. While the adjustments were subsequently recorded and reflected in the final f...

Management concurs with the findings. Due to staffing transitions and competing priorities during the year-end close process, certain accounting adjustments were not identified and recorded until audit fieldwork commenced. While the adjustments were subsequently recorded and reflected in the final financial statements, management recognizes that all significant year-end adjustments should be identified, reviewed, and posted prior to the start of the audit. Management will strengthen year-end financial reporting procedures to ensure all material adjustments are identified and recorded before audit fieldwork begins. Specific actions include: • Developing and implementing a comprehensive year-end closing checklist that includes all required reconciliations, accruals, estimates, and financial statement review procedures. • Establishing formal timelines for completion and review of year-end account reconciliations and adjusting journal entries.

View Audit 404272

Finding 1218088 (2024-002)

Material Weakness 2024

YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN HUNTSVILLE, ALABAMA

AL

Management's Response: Management has hired a Director of Grants & Impact Funding that will be responsible for submitting the grant expenditure reports.

View Audit 404262

Finding 1218087 (2024-001)

Material Weakness 2024

YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN HUNTSVILLE, ALABAMA

AL

Allowable Costs / Cost Principles

Management's Response: Management agrees with the finding and will implement procedures to ensure compliance with Uniform Guidance.

View Audit 404262

Finding 1218082 (2024-005)

Material Weakness 2024

CITY OF ADAMS

WI

Cash Management Subrecipient Monitoring Reporting

Finding #2024-005 – Lack of Written Grant Procedures over Federal Programs Criteria: Under Federal Uniform Guidance, all non-Federal subrecipient entities must establish and maintain written policies and procedures over Federal programs. Written grant procedures are required in the areas of verifyin...

Finding #2024-005 – Lack of Written Grant Procedures over Federal Programs Criteria: Under Federal Uniform Guidance, all non-Federal subrecipient entities must establish and maintain written policies and procedures over Federal programs. Written grant procedures are required in the areas of verifying allowable costs, cash management, and conflicts of interest, while procurement, subrecipient monitoring, and reporting procedures should also be included. Condition: During their audit procedures, the auditors noted that the City did not have comprehensive written grant procedures governing key compliance areas. Cause: The City’s management has relied on informal practices and institutional knowledge rather than formulating a grant procedures manual. Effect: Without written procedures, there is an increased risk of noncompliance with Uniform Guidance, including improper cost charging, non-compliant procurement, untimely drawdowns or cash on hand, inadequate subrecipient oversight, and ineffective internal controls. This exposes the City to the risk of questioned costs, potential repayment of federal funds, audit findings, and other possible impacts. Recommendation: The auditors recommend that the City develop, approve, and implement a consolidated Federal grant procedures manual. The procedures should not be a replication of the Federal requirements but instead step-by-step processes that are necessary to be in compliance with the Federal guidelines. Response: The City will begin the process of drafting and approving a Federal grant procedures manual in order to be in compliance with Federal requirements going forward.

View Audit 404246

Finding 1218081 (2024-001)

Material Weakness 2024

CITY OF ADAMS

WI

Internal Control / Segregation of Duties

Finding #2024-001 – Material Audit Adjustments Criteria: Proper financial closing and year-end reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated. Condition: The auditors proposed audit adjustments that, if n...

Finding #2024-001 – Material Audit Adjustments Criteria: Proper financial closing and year-end reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated. Condition: The auditors proposed audit adjustments that, if not made, would have resulted in the financial statements being materially misstated. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Effect: The City’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Financial reports generated by the accounting system may not provide an accurate reflection of the City’s financial position or activities. Not reconciling accounts on a timely basis could lead to errors or other problems not being recognized and resolved. Recommendation: The auditors recommend that policies and procedures should be implemented to ensure account balances are properly recorded and reconciled in a timely manner. Response: The City acknowledges their responsibility for the financial statements and recording of the current year activity. Going forward, the City will work toward verifying that all activity is completely and accurately recorded in the financial records and reflected on the financial statements.

View Audit 404246

Finding 1218079 (2024-002)

Material Weakness 2024

Maine Rural Water Association

ME

Reporting

The Association agrees with this finding and is in the process of setting up this procedure. The Association also feels that hiring a CFO will provide additional oversight over this calculation and posting of journal entries for indirect costs. Once the procedures have been set up and implemented th...

The Association agrees with this finding and is in the process of setting up this procedure. The Association also feels that hiring a CFO will provide additional oversight over this calculation and posting of journal entries for indirect costs. Once the procedures have been set up and implemented the Association believes it will be in a much better position to attain accurate financial reporting.

View Audit 404238

Finding 1218064 (2024-005)

Material Weakness 2024

Community Health Service, Inc.

MN

Reporting § 200.328

Type: Significant Deficiency Corrective Actions: - Establish compliance calendar and tracking system. - Assign responsibility and require supervisory review. - Monitor reporting timelines. Responsible Parties: Chief Executive Officer and Chief Financial Officer

View Audit 404217

Finding 1218063 (2024-004)

Material Weakness 2024

Community Health Service, Inc.

MN

Special Tests & Provisions Allowable Costs / Cost Principles Material Weakness

Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Ensure complete documentation is obtained and retained. - Implement monitoring and periodic reviews. - Provide staff training. Responsible Parties: Chief Executive Officer and Chief Financial Officer

View Audit 404217

Finding 1218062 (2024-003)

Material Weakness 2024

Community Health Service, Inc.

MN

Cash Management Internal Control / Segregation of Duties Material Weakness § 200.305

Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Implement reconciliation of each drawdown to actual expenditures. - Require detailed supporting documentation. - Establish supervisory approval process. Responsible Parties: Chief Executive Officer and Chief Financial ...

Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Implement reconciliation of each drawdown to actual expenditures. - Require detailed supporting documentation. - Establish supervisory approval process. Responsible Parties: Chief Executive Officer and Chief Financial Officer

View Audit 404217

Finding 1218046 (2024-006)

Material Weakness 2024

Papa Ola Lokahi

HI

Cash Management Material Weakness § 200.305

Views of Responsible Officials and Planned Corrective Action While the Organization understood the prior year finding (2023-006) and current year renumbered recommendation (2024-006), the Organization notes the corrective actions that have been implemented, The Organization notes the following exist...

Views of Responsible Officials and Planned Corrective Action While the Organization understood the prior year finding (2023-006) and current year renumbered recommendation (2024-006), the Organization notes the corrective actions that have been implemented, The Organization notes the following existing internal control practices, as it relates to cash management subsequent policy and process development and implementation, and the additional controls to be implemented: A. System, Process & Review Controls In Practice. 1. System Controls. The Organization operates in an environment in which system, process & review controls of the United States Department of Health and Human Services (HHS) are practiced in processing cash (draw) transactions in both the Electronic Handbook (EHB) and Payment Management System (PMS) systems, operated by HHS. Only the director of administrative operations and the CEO have system access to the EHB and PMS systems. 2. Process & Review Controls – EHB & PMS. Cash management requests (aka federal draws) are computed by, and entered into the EHB, including the Organization’s justification of the expenditure, by the director of administrative operations, including the CEO on the approval request. The propriety of the cash draw is reviewed by the HHS assigned grants management specialist; and inquiry action, if needed, documented by e-mail from the grants management specialist; and approval documented in the EHB. Once the draw is approved, the director of administrative operations enters information into the PMS, noting that the CEO, is the authorized organization representative (AOR). The grants management specialist must then approve the draw request once more in the PMS system before a PMS representative approves the draw request. 3. Process & Review Controls – Finance Committee & Full Board. The Organization’s monthly Board process and review controls include review of the Organization’s: Statement of Financial Position, Statement of Revenues and Expenditures, Statement of Revenues and Expenditures – Net Income/(Loss) by Fund, Fund Details – Additional Information and Statistics, Active Subcontract Summary, Active Subcontract Listing Related to Funds – Additional Information and Statistics, Native Hawaiian Health Program (Fund 007V), and Native Hawaiian Health Scholarship Program (Fund 017V). B. Internal Control Environment Policy Establishment – July 2025. In July 2025, the Organization developed the following cash management related policies and related procedures: Internal Control Environment; Implementation of Significant Accounting Policies; Revenue Recognition Policy, Including Federal Draws; Implementation of Health Resources & Services Administration (HRSA) Related Policies, including cash management processes and procedures. C. Additional Process & Review Controls – March 2026. Beginning March 2026, for federal draws, process and review internal controls will be implemented, via the chief of staff’s review of the director of administrative operations cash management analyses, federal grant receivable composition, reconciliation and related federal grant revenue computations, prior to any director of administrative operations and chief executive officer action in EHB and PMS, respectively. The current practices of the Organization, to the present period of the report dated June 17, 2026, is consistent with such developed policies.

View Audit 404207

Finding 1218038 (2024-005)

Material Weakness 2024

Papa Ola Lokahi

HI

Material Weakness Matching / Level of Effort / Earmarking

Views of Responsible Officials and Planned Corrective Action The Organization understands the criteria cited re: Title 2, Subtitle A Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), §200.334, requiring “Fina...

Views of Responsible Officials and Planned Corrective Action The Organization understands the criteria cited re: Title 2, Subtitle A Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), §200.334, requiring “Financial records, supporting documents, statistical records, and all other non-Federal records must be retained for a period of three years from the date of submission of the final expenditure report…”, and recommendation made. The Organization further refers to the corrective action plan of Finding No. 2024-002: Subrecipient Monitoring, which describes the Organization’s implemented changes re: Subrecipient Monitoring and Management, Retroactive Subrecipient Portfolio Risk Assessment and Correction(s), and Subrecipient Policies and Procedures. Contractor Performance Collection and Substantiation – November 2024 The Organization has incorporated specific review procedures to ensure the timely collection and substantiation of contractor performance deliverables (e.g., products, goods, services, activities, reports), consistent with the terms and conditions of the contract. The current practices of the Organization, from the above date, to the present period of the report dated June 17, 2026, is consistent with such developed procedures.

View Audit 404207

Finding 1218030 (2024-004)

Material Weakness 2024

Papa Ola Lokahi

HI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512 § 200.514

Views of Responsible Officials and Planned Corrective Action The Organization concurred with the prior year (2023-004) and current year renumbered recommendation (2024-004), acknowledging that the unexpected resignation of the former independent auditor (January 2023), and the domino effect of a del...

Views of Responsible Officials and Planned Corrective Action The Organization concurred with the prior year (2023-004) and current year renumbered recommendation (2024-004), acknowledging that the unexpected resignation of the former independent auditor (January 2023), and the domino effect of a delay in securing a new independent auditor (April 2023) continue to challenge the Organization, however, the Organization notes the status and progress of the following single audits: • June 30, 2022, filed in the Federal Audit Clearinghouse (FAC) in February 2025. • June 30, 2023, filed in the FAC in March 2026. • June 30, 2024, final review by Board in progress, projected filing in the FAC in June 2026. • June 30, 2025, engagement field work in progress with projected filing date no later than September 2026. • June 30, 2026, engagement letter signed with scheduled field work to commence after the June 30, 2025, audit FAC filing; projected to be completed with related FAC filing, no later than March 2027. The Organization notes the corrective actions that have been implemented, regarding internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form: A. Internal Controls in Practice Since Inception of New Auditor Engagement – April 2023. As noted in the prior year corrective action response, the Organization established internal compliance controls related to the timely submission of single audit reports. Such process and review controls are implemented by the director of administrative operations, chief of staff (since December 2024), and chief executive officer; and subsequently communicated to the Board finance sub-committee and full Board, including the documented Board action(s) taken (e.g., Board agenda, minutes). B. Financial Policies and Procedures – May 2025. By May 2025, the Organization completed financial policies related to: implementation of significant accounting policies, internal control environment, cash and banking, cash disbursements and check issuance, payroll processes, procure to pay and revenue recognition policies, processes and procedures. Note the internal control policy of the Organization documents process and review controls, which were already in practice, applying to the timely filing of single audit reports. The current practices of the Organization, to the present period of the report dated June 17, 2026 is consistent with established process and review controls for timely submission of single audit reports.

View Audit 404207

Finding 1218022 (2024-003)

Material Weakness 2024

Papa Ola Lokahi

HI

Procurement, Suspension & Debarment § 200.318 § 200.320

Views of Responsible Officials and Corrective Action While the Organization concurred with the prior year (2023-003) and current year renumbered recommendation (2024-003), the Organization notes the corrective actions that have been implemented, specifically related to the incorporation of the procu...

Views of Responsible Officials and Corrective Action While the Organization concurred with the prior year (2023-003) and current year renumbered recommendation (2024-003), the Organization notes the corrective actions that have been implemented, specifically related to the incorporation of the procurement standards of the Uniform Guidance to its policies and procedures to ensure compliance with Federal standards, including 2 CFR §200.318(h); and development of a comprehensive Health Resources & Services Administration (HRSA) group of related policies and procedures. A. Financial Policies – May 2025. While the Organization initially prioritized the completion and distribution of the updated financial policies and procedures by December 31, 2024, by May 2025, the Organization completed financial policies related to: implementation of significant accounting policies, internal control environment, cash and banking, cash disbursements and check issuance, payroll processes, procure to pay and revenue recognition policies, processes and procedures. In addition, when applicable, documenting procurement circumstances, processes, decisions and CEO approval was implemented via memo(s) to the procurement file (MTPF). B. Procurement Related Processes – May 2025. Simultaneous to the policy work described above, several processes to guide and align procurement practices, throughout the Organization, was initiated, including the use of MTPF, Request(s) for Professional Services Qualifications, Request(s) for Professional Services, Request(s) for Proposal, and to date implementation of the processes continue. C. HRSA Policies – July 2025. By July 2025, the Organization developed HRSA related policies re: implementation of HRSA policies; executive performance evaluation, non-executive performance evaluation, executive compensation, non-executive compensation, timesheets, suspension & debarment procedure, financial management system, legislative mandates, legislative mandates process & procedure and cash management for federal draws and return of funds. D. Board Policy Provision & Awareness – August 2025. In August 2025, the Board was provided policies developed within the Organization’s policy framework, including the above policies. The current practices of the Organization, to the present period of the report dated June 17, 2026, is consistent with such developed policies.

View Audit 404207

Finding 1218014 (2024-002)

Material Weakness 2024

Papa Ola Lokahi

HI

Subrecipient Monitoring § 200.331 § 200.332

Views of Responsible Officials and Planned Corrective Action While the Organization concurred with the prior year (2023-002) and current year renumbered recommendation (2024-002), the Organization notes the corrective actions that have been implemented, specifically, related to the subrecipient moni...

Views of Responsible Officials and Planned Corrective Action While the Organization concurred with the prior year (2023-002) and current year renumbered recommendation (2024-002), the Organization notes the corrective actions that have been implemented, specifically, related to the subrecipient monitoring and management provision of 2 CFR§ 200.331 and 2 CFR §200.332 of the Uniform Guidance, that emphasizes accountability and compliance in managing federal funds and subrecipients, and that have been in practice, from the effective date(s) noted below, to the present period of the report dated June 17, 2026: A. Subrecipient Monitoring and Management. Implemented internal process changes, effective November 1, 2024, specifically, prospectively, and consistently the: 1. Use of a checklist, to comprehensively assess risk of determining subrecipient or contractor classification, before entering into any subrecipient agreement; 2. Provision of identification details such as CFDA number, amount of federal funds obligated, and the award period for determined subrecipient awards; 3. Submission of programmatic and financial reports as specified in the subrecipient agreement; 4. Review of a single audit in accordance with 2 CFR Part 200, Subpart F for subrecipients that expend $750,000 or more in federal funds during a fiscal year, if applicable; and 5. Review of their audit report(s) and addressing any finding(s) related to their federal award(s), including the related appropriate corrective actions, when applicable. B. Retroactive Subrecipient Portfolio Risk Assessment and Correction(s). The Organization performed a risk assessment of the existing subrecipient portfolio to identify risks, for the audit periods July 1, 2022 – June 30, 2023, and July 1, 2023 – June 30, 2024. The objective of this risk assessment was to identify, evaluate, and prioritize risks that could adversely impact the Organization’s ability to achieve its strategic, operational, compliance and quality assurance goals. The completion of the Organization’s portfolio risk assessment resulted in correction of identified non-compliant subrecipient agreement(s). C. Subrecipient Policies and Procedures. By December 31, 2024, the Organization updated and implemented financial policies and procedures aligned to the subrecipient monitoring and management provision of 2 CFR §200.331 and 2 CFR §200.332 of the Uniform Guidance, including checklists, flowcharts, samples, data sheets, data sharing agreements, etc.; and the current practices of the Organization to the present period of the report dated June 17, 2026, is consistent with such developed subrecipient policies and procedures.

View Audit 404207

Finding 1217998 (2024-015)

Material Weakness 2024

Pittsfield School District

NH

Reporting § 200.302 § 200.303 § 200.334

The District concurs with the finding and acknowledges the importance of maintaining complete and accessible documentation to support federal expenditures, compliance activities, reimbursement requests, and financial reporting in accordance with Uniform Guidance requirements. The condition identifie...

The District concurs with the finding and acknowledges the importance of maintaining complete and accessible documentation to support federal expenditures, compliance activities, reimbursement requests, and financial reporting in accordance with Uniform Guidance requirements. The condition identified in the audit resulted from grant management, documentation retention, and accounting practices that existed prior to the current administration. During fiscal year 2025-2026, the District implemented significant corrective measures to strengthen federal grants management, financial oversight, documentation retention, and compliance monitoring. The District established enhanced grant administration procedures designed to improve the organization, retention, and accessibility of grant records. Grant expenditures, reimbursement requests, budget monitoring documents, approval records, and supporting documentation are now maintained in centralized electronic files to improve audit readiness and support compliance monitoring activities. In addition, the District strengthened coordination among program administrators, the Business Office, and District administration to improve oversight of federal grant activity. Grant budgets, expenditures, reimbursements, and compliance requirements are reviewed on an ongoing basis to ensure expenditures are properly supported, allowable, and consistent with grant requirements. The District has also implemented procedures to improve grant-level tracking and monitoring of revenues and expenditures and has worked to ensure that grant activity is supported by documentation sufficient to demonstrate compliance with applicable federal requirements. Efforts have been made to strengthen record retention practices, improve financial reporting by grant award, and maintain documentation necessary to support future audit and monitoring activities. The District will continue to formalize written procedures governing federal grant administration, accounting, reconciliation, reimbursement processing, documentation retention, and compliance monitoring. Staff responsible for grant administration will continue to receive guidance and training regarding documentation and record retention requirements. The District believes that the corrective actions implemented during FY26 have substantially strengthened internal controls over federal grants management, documentation retention, and financial reporting and have significantly improved the District's ability to demonstrate compliance with federal program requirements.

View Audit 404193

Finding 1217939 (2024-003)

Material Weakness 2024

St. Luke's Hospital

ND

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Federal Agency Name: Department of Agriculture Assistance Listing Number: 10.766 Program Name: Community Facilities Loans and Grants Finding Summary: The Hospital did not have an adequate internal control policy in place to ensure the proper disbursement and funding of the reserve account. Although ...

Federal Agency Name: Department of Agriculture Assistance Listing Number: 10.766 Program Name: Community Facilities Loans and Grants Finding Summary: The Hospital did not have an adequate internal control policy in place to ensure the proper disbursement and funding of the reserve account. Although management obtained a waiver for the noncompliance, the lack of adequate policies governing proper funding of reserve increases the risk that employees participating in the federal award administration may not be able to detect and correct noncompliance in a timely manner. Corrective Action Plan: Management will review and enhance internal control policies to ensure that there is proper funding of the reserve accounts. Responsible Individuals: Jody Nelson, CEO and Megan Peterson, CFO

View Audit 404103

Finding 1217924 (2024-002)

Material Weakness 2024

Maureen & Mike Mansfield Foundation

MT

Reporting Subrecipient Monitoring Eligibility

Mansfield Foundation Corrective Action Plan Summary Reviewed and Approved: Frank Jannuzi, Sara Harriger, Lisa Hosegood May 28, 2026 Action 1: Relevant to single audit finding 2024-001: Use external controller services support to ensure timely submission of Required Federal Financial Reports. Planned...

Mansfield Foundation Corrective Action Plan Summary Reviewed and Approved: Frank Jannuzi, Sara Harriger, Lisa Hosegood May 28, 2026 Action 1: Relevant to single audit finding 2024-001: Use external controller services support to ensure timely submission of Required Federal Financial Reports. Planned Implementation An external accounting/controller firm has been engaged to provide oversight and ensure that all bookkeeping and reporting tasks are completed on time. They report to the Vice President and President and work directly with the Director of Finance. They will provide weekly and monthly monitoring of financial procedures, regular financial reporting to management, and track grant reporting deadlines. This arrangement will continue for the foreseeable future. Responsible Party Outsourced CFO; Director of Finance Target Completion Ongoing Action 2: Relevant to single audit finding 2024-001: Apply an internal tracking system to ensure timely submission of Required Federal Financial Reports. Planned Implementation A reporting calendar will be established and maintained by the Director of Programs, with deadlines flagged 30 days in advance. Automated reminders will be circulated to responsible staff one month, two weeks, and one week prior to each filing deadline Responsible Party Outsourced CFO; Director of Finance, Director of Programs Target Completion Implement within three months Action 3: Relevant to single audit finding 2024-001: Implement a management review system to ensure timely submission of Required Federal Financial Reports. Planned Implementation The Vice President will verify completion of each report prior to submission. The President will receive confirmation that the report was submitted on or before the required deadline. Responsible Party President, Vice President, Director of Finance Target Completion Implement within three months Action 4: Relevant to single audit finding 2024-001: Implement a regular briefing to leadership to ensure compliance and monitor timely submission of Required Federal Financial Reports. Planned Implementation Twice annually, the Director of Finance will brief leadership on the status of required reports and confirm compliance. Responsible Party Outsourced CFO, Director of Finance Target Completion Implement within three months Action 5: Relevant to single audit finding 2024-001: Assign clear lines of responsibility to ensure timely submission of Required Federal Financial Reports. Planned Implementation The President and Vice President are ultimately accountable for submission of timely reports and will provide adequate resources and support, monitor regular bookkeeping and grant deadlines, and hold staff accountable for preparation of the reports. The Directors of Programs and of Finance will be the primary lead for monitoring deadlines, gathering information, and effectuating the timely preparation and submission of all financial reports. Responsible Party President, Vice President, Director of Programs, Director of Finance Target Completion Ongoing Action 6: Develop and formally document a standardized month‑end and year‑end close checklist, including required reconciliations, review sign‑offs, and reporting deadlines. Planned Implementation Management will implement a formal month‑end and year‑end close checklist that outlines key close activities, required account reconciliations, documentation standards, review and approval sign‑offs, and established reporting timelines. The checklist will clearly assign responsibility for each task to designated finance personnel to ensure accountability and consistency in execution. Responsible Party Outsourced CFO; Director of Finance Target Completion Implement for the next fiscal quarter close Action 7: Establish documented review procedures for key balance sheet accounts, including independent review of reconciliations and journal entries. Planned Implementation Management will implement formal, documented review procedures requiring monthly balance sheet reconciliations for all accounts, prepared on a timely basis and reviewed by appropriate Finance lead. In addition, management will require review and approval of journal entries associated with period‑end close activities to strengthen oversight and reduce the risk of error or misclassification. These review procedures will be integrated into the month‑end and year‑end close process and retained as part of the Foundation’s accounting records. Responsible Party Outsourced CFO; Director of Finance Target Completion Ongoing Action 8: Implement a formal budget‑to‑actual review process with documented explanations and periodic reporting to the Board of Directors Planned Implementation Management will establish a standardized budget‑to‑actual review process to be performed on a recurring Quarterly basis. This process will include preparation of variance analyses with documented explanations for significant differences between actual results and the approved budget. These reviews will be completed timely and used as a monitoring control to identify unexpected trends or potential misstatements requiring further review. Responsible Party Outsourced CFO; Director of Finance, Director of Programs Target Completion Implement within three months Action 9: Implement a structured system for tracking grants and contributions, including documentation of donor intent, restriction classification, and release schedules Planned Implementation Management will implement formal grant and contribution tracking procedures designed to document donor and grantor restrictions at the time of receipt and to monitor those restrictions throughout the life of the award. These procedures will support appropriate classification of net assets with and without donor restrictions and timely recognition of releases from restriction in accordance with donor intent and applicable GAAP rules. Responsible Party Outsourced CFO; Director of Finance Target Completion Implement within three months Action 10: Establish procedures for timely identification and release of donor‑restricted funds in accordance with donor and grantor requirements Planned Implementation Management will implement documented procedures to ensure that donor‑imposed restrictions and grantor requirements are identified at the time of receipt and tracked throughout the life of the contribution or grant. These procedures will include quarterly review of restricted net asset balances to ensure that restrictions are released in a timely manner when the applicable purpose or time requirements are satisfied. Responsible Party Outsourced CFO; Director of Finance Target Completion Ongoing Action 11: Strengthen technical accounting review through training, cross‑training, and use of qualified external resources as needed. Planned Implementation To address this recommendation, management has engaged an outsourced accounting team to provide technical accounting support and to assist with the development and documentation of formal finance policies and standard operating procedures (SOPs). These SOPs and policies will establish consistent accounting practices, clarify review and approval responsibilities, and provide appropriate documentation to support accounting judgments and GAAP‑compliant financial reporting. In addition, management will implement targeted training and cross‑training within the finance function to strengthen internal technical accounting knowledge and reduce reliance on single individuals for critical accounting functions. Periodic technical review by qualified internal and external personnel will be incorporated into the close and review process to support accurate application of accounting standards. Responsible Party Outsourced CFO; Director of Finance Target Completion Ongoing Action 12: Improve segregation of duties and compensating controls where full segregation is not feasible Planned Implementation To strengthen segregation of duties within the finance function, management has hired a full‑time Finance Associate, which will allow for clearer separation of transaction processing, review, and reconciliation responsibilities. In addition, management has engaged a part‑time, outsourced accounting firm to provide supplemental support, oversight, and review of selected accounting activities. Responsible Party Vice President, Outsourced CFO; Director of Finance, Finance Assistant Target Completion Within six months Action 13: Continued segregation of duties Planned Implementation Where limited staffing continues to constrain full segregation, management will implement and document compensating controls, including review of reconciliations, journal entries, and financial reports by qualified personnel. Management believes these actions will enhance the design and operating effectiveness of internal controls, reduce reliance on single‑person processes, and support more accurate and reliable financial reporting in accordance with GAAP. Responsible Party Vice President, Outsourced CFO; Director of Finance, Finance Assistant Target Completion Within six months

View Audit 404058

Finding 1217902 (2024-001)

Material Weakness 2024

Idaho Housing and Finance Association

ID

Procurement, Suspension & Debarment

Finding 2024-001 Department of the Treasury Federal Agency Name: Department of the Treasury Federal Financial Assistance Listing/CFDA #21.027 Program Name: Coronavirus State and Local Relief Funds, Workforce Housing Finding Summary: During testing of 3 subrecipients for the Workforce Housing program...

Finding 2024-001 Department of the Treasury Federal Agency Name: Department of the Treasury Federal Financial Assistance Listing/CFDA #21.027 Program Name: Coronavirus State and Local Relief Funds, Workforce Housing Finding Summary: During testing of 3 subrecipients for the Workforce Housing program, there was one instance where the required documentation indicating the approved subrecipient is not on the debarred listing was not retained. Responsible Individuals: Cory Phelps, VP Project Finance Corrective Action Plan: IHFA has updated its WFH checklist (as of October 2, 2024) to include OFAC checks needing to be printed to the file. Although this was being done in practice, the checklist did not previously reflect or list this as an individual step. IHFA employees involved in WFH have received the updated checklist and have received training to clarify when OFAC and debarment checks need to be completed. Before funds of WFH are dispersed, a second reviewer will verify that all required documentation was printed to the WFH folder and will initial the checklist.

View Audit 404015

Finding 1217887 (2024-001)

Material Weakness 2024

Philadelphia Housing Development Corporation

PA

Reporting Internal Control / Segregation of Duties

Person(s) Responsible for the Corrective Action: April Samuels, VP of Finance Corrective Action Plan: Implement monthly reconciliation between PHDC and DHCD to identify and resolve any discrepancies in real time. Anticipated Completion Date: June 30, 2026

View Audit 403972

Finding 1217834 (2024-005)

Material Weakness 2024

All that Teens Hopeful About Tomorrow

OH

Allowable Costs / Cost Principles

Equitable Indirect Cost Allocation

View Audit 403967

Finding 1217834 (2024-005)

Material Weakness 2024

All that Teens Hopeful About Tomorrow

OH

Allowable Costs / Cost Principles

Auditor’s Recommendation:

View Audit 403967

Finding 1217834 (2024-005)

Material Weakness 2024

All that Teens Hopeful About Tomorrow

OH

Allowable Costs / Cost Principles

We recommend that All THAT – Teens Hopeful About Tomorrow: • Continue allocating shared costs only to active programs that benefit from the expense; • Develop and consistently apply objective allocation bases (e.g., staff time percentages, square footage, participant counts, or other reasonable meas...

We recommend that All THAT – Teens Hopeful About Tomorrow: • Continue allocating shared costs only to active programs that benefit from the expense; • Develop and consistently apply objective allocation bases (e.g., staff time percentages, square footage, participant counts, or other reasonable measures); and • Maintain documentation supporting the methodology and calculations used for each allocation period. These steps will strengthen internal controls, enhance transparency, and ensure clear demonstration of compliance with Uniform Guidance cost principles.

View Audit 403967

Corrective Action Plans

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