Corrective Action Plans

Finding 1171968 (2025-002)

Material Weakness 2025

NV

Procurement, Suspension & Debarment

Finding Summary: Procurement processes required for acquiring goods and services were not followed. Procedures were not followed to maintain documentation regarding obtaining suspension and debarment documentation on covered transactions. Corrective Action Plan: Eureka County has implemented a grant...

Finding Summary: Procurement processes required for acquiring goods and services were not followed. Procedures were not followed to maintain documentation regarding obtaining suspension and debarment documentation on covered transactions. Corrective Action Plan: Eureka County has implemented a grant checklist which will require departments who receive grant funds to check the suspension and debar list prior to any contractors being awarded a bid for services. Responsible Individual: Jeb Rowley, Public Works Director Anticipated Completion Date: Grant Checklist was prepared and disbursed to all departments on December 19, 2025.

View Audit 385051

Finding 1171967 (2025-001)

Material Weakness 2025

Children's Hospital of Philadelphia

PA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.430

2025-001 – Direct Costs-Compensation Grantor: Centers for Disease Control and Prevention - Aids Activity and Coordinating Office (AACO), National Institute of Health Award Name: High Impact HIV Prevention and Surveillance Programs, Research and Development Assistance Listing Number: 93.940, 93.838 A...

2025-001 – Direct Costs-Compensation Grantor: Centers for Disease Control and Prevention - Aids Activity and Coordinating Office (AACO), National Institute of Health Award Name: High Impact HIV Prevention and Surveillance Programs, Research and Development Assistance Listing Number: 93.940, 93.838 Assistance Listing Title: HIV Prevention Activities Health Department Based, Lung Diseases Award Year: July 1, 2024 to June 30, 2025 Award Numbers: CP4043 and CP5043 (2220536), 1OT2HL161847-01 Management’s Views and Corrective Action Plan Management acknowledges the finding related to delayed effort report certification. We recognize the importance of timely and accurate effort reporting as well as ensuring compliance with federal and institutional requirements. Children’s Hospital of Philadelphia Research Institute has implemented a new Effort Compensation Compliance system for effective July 1, 2025. This new system will enhance monitoring of timely effort certifications through automated reminders and greater transparency. With this implementation, training and reference materials will be provided to all personnel involved in effort reporting to ensure they understand the importance of timely certification and the potential impact of delays on grant compliance.

View Audit 385042

Finding 1171943 (2025-001)

Material Weakness 2025

Grange Acres Nonprofit Housing Corporation (phase Ii)

MI

Special Tests & Provisions HUD Housing Programs Significant Deficiency

U.S. Department of Housing and Urban Development Grange Acres Nonprofit (Phase II) respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Maner Costerisan, P.C. 2425 E. Grand River Ave, Suite 1 Lansing, MI 4...

U.S. Department of Housing and Urban Development Grange Acres Nonprofit (Phase II) respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Maner Costerisan, P.C. 2425 E. Grand River Ave, Suite 1 Lansing, MI 48912 Audit period: July 1, 2024 – June 30, 2025 The finding from the June 30, 2025 schedule of findings and questions costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Finding Number 2025-001 – Significant Deficiency in Internal Control over Major Federal Program Compliance: Special Tests and Provisions: - Replacement Reserve Requirements Recommendation: The Project should deposit $429 into the replacement reserve account. Additionally, procedures should be followed to ensure management identifies the need for required deposits. Action Taken: The Project has deposited the underfunded amount and will review future HUD communications to identify replacement reserve funding requirements.

View Audit 385022

Finding 1171934 (2025-003)

Material Weakness 2025

City of Wells, Nv

NV

Reporting Cash Management Significant Deficiency § 200.303

Finding Summary: 2 CFR Part 200 (Uniform Guidance) requires that the non-Federal entity must establish and maintain effective internal control over the Federal award. Eide Bailly noted two out of five reimbursement requests had no evidence of approval. Responsible Individuals: Samantha Nance, City C...

Finding Summary: 2 CFR Part 200 (Uniform Guidance) requires that the non-Federal entity must establish and maintain effective internal control over the Federal award. Eide Bailly noted two out of five reimbursement requests had no evidence of approval. Responsible Individuals: Samantha Nance, City Clerk Corrective Action Plan: Create a checklist for all reimbursement request procedures to include prepared by and approved by signatures with every request. Anticipated Completion Date: Immediately

View Audit 384971

Finding 1171933 (2025-002)

Material Weakness 2025

City of Wells, Nv

NV

Procurement, Suspension & Debarment

Finding Summary: 2 CFR Part 200 (Uniform Guidance) requires contracts to include Disadvantaged Business Enterprise (DBE) Contract Terms and Conditions as specified by EPA regulations. Eide Bailly noted contract tested was missing the required DBE Contract Terms and Conditions. Responsible Individual...

Finding Summary: 2 CFR Part 200 (Uniform Guidance) requires contracts to include Disadvantaged Business Enterprise (DBE) Contract Terms and Conditions as specified by EPA regulations. Eide Bailly noted contract tested was missing the required DBE Contract Terms and Conditions. Responsible Individuals: Samanthat Nance, City Clerk Corrective Action Plan: Create a checklist for bid documents and bid contracts to be utilized going forward for all bid work. Anticipated Completion Date: Immediately

View Audit 384971

Finding 1171902 (2025-001)

Material Weakness 2025

National Runaway Switchboard

IL

Cash Management Reporting

Condition: Certain expenditures were included in drawdowns in which the disbursement of funds did not occur within 3 business days per PMS guidelines. Corrective Action Taken or Planned: Management will better monitor cash reserves and ensure the Organization is complying with PMS guidelines. Manage...

Condition: Certain expenditures were included in drawdowns in which the disbursement of funds did not occur within 3 business days per PMS guidelines. Corrective Action Taken or Planned: Management will better monitor cash reserves and ensure the Organization is complying with PMS guidelines. Management is also working on a plan to build operating reserves and expand funding sources to assist in the Organization’s ability to navigate funding lapses. Anticipated Date of Completion: September 30, 2026 Name of Contact Person: Amanda Whitlock, Chief Executive Officer Management Response: Management concurs with the finding

View Audit 384941

Finding 1171892 (2025-001)

Material Weakness 2025

Housing Authority of the City of College Park

GA

HUD Housing Programs § 200.05

Finding 2025-001: Capital Fund Program – Cash Management Reference to Audit Report: Auditors noted that the Authority did not comply with HUD’s 3‑day rule for expenditure of drawdowns. Cause: Invoices were not fully verified before requesting drawdowns. Effect: Funds were drawn down before being pay...

Finding 2025-001: Capital Fund Program – Cash Management Reference to Audit Report: Auditors noted that the Authority did not comply with HUD’s 3‑day rule for expenditure of drawdowns. Cause: Invoices were not fully verified before requesting drawdowns. Effect: Funds were drawn down before being payable, resulting in noncompliance with HUD cash management rules. Corrective Action Plan: -Implement an invoice verification checklist prior to drawdowns. -Require dual sign‑off by the Executive Director and Director of Administration/Finance. -Adopt a drawdown timing policy to ensure funds are requisitioned only when invoices are ready for payment. -Maintain a drawdown log and conduct quarterly compliance reviews. Responsible Parties: -Executive Director – oversight and approval. -Director of Administration/Finance – verification and processing. Timeline: -30 days: Checklist and dual sign‑off implemented. -60 days: Staff training completed. -Ongoing: Quarterly reviews. Questioned Costs: None. Management Views: Management agrees.

View Audit 384909

Finding 1171891 (2025-002)

Material Weakness 2025

Housing Authority of the City of College Park

GA

HUD Housing Programs Questioned Costs

Finding 2025-002: Housing Choice Voucher Program – Utility Allowance Reference to Audit Report: Auditors found that utility allowances on HUD Form 50058 were not consistently calculated in accordance with Section 242 of the 2014 Appropriations Act. Cause: Software errors and inconsistent application...

Finding 2025-002: Housing Choice Voucher Program – Utility Allowance Reference to Audit Report: Auditors found that utility allowances on HUD Form 50058 were not consistently calculated in accordance with Section 242 of the 2014 Appropriations Act. Cause: Software errors and inconsistent application of procedures. Effect: Tenant payments and Housing Assistance Payments (HAP) were incorrectly calculated. Corrective Action Plan: -Work with software vendor to correct calculation errors. -Conduct a review of tenant files and make adjustments where necessary. -Update internal procedures to require verification of utility allowance at annual reexaminations. -Provide refresher training to program staff. -Perform quarterly spot checks of HUD Form 50058 entries. Responsible Parties: -Executive Director – oversight and compliance. -Program Manager – staff training, file review, and monitoring. Timeline: -30 days: Correct software issue and begin file review. -60 days: Complete file review and training. -Ongoing: Quarterly monitoring. Questioned Costs: None. Management Views: Management agrees. Conclusion The College Park Authority acknowledges both findings and has established corrective action plans with clear responsibilities, timelines, and monitoring procedures to ensure compliance with HUD regulations and prevent recurrence.

View Audit 384909

Finding 1171890 (2025-001)

Material Weakness 2025

Durham's Partnership for Children

NC

Reporting Subrecipient Monitoring § 200.328

Completion of Oustanding Reports: All required SF-425 reports for continuing Early Head Start grants have been completed. Policy and Procedure Enhancements: DPFC has updated its financial policies and procedures to formally document federal reporting responsibilities, required timelines, and interna...

Completion of Oustanding Reports: All required SF-425 reports for continuing Early Head Start grants have been completed. Policy and Procedure Enhancements: DPFC has updated its financial policies and procedures to formally document federal reporting responsibilities, required timelines, and internal review protocols. Enhanced Monitoring and Oversight: A standardized monthly compliance claendar has been implemented and is actively monitored by the CFO to ensure upcoming reporting deadlines are identified and met.

View Audit 384899

Finding 1171885 (2025-001)

Material Weakness 2025

Hope Network and Affiliates

MI

Allowable Costs / Cost Principles Cash Management HUD Housing Programs § 200.328 § 200.329

Hope Network acknowledges receipt of the Schedule of Findings and Questioned Costs included in the Single Audit Report dated January 21, 2026, identifying Finding #2025-001: Major Federal Award Finding- Reporting. Hope Network agrees with this finding and the recommended actions to be taken. Correct...

Hope Network acknowledges receipt of the Schedule of Findings and Questioned Costs included in the Single Audit Report dated January 21, 2026, identifying Finding #2025-001: Major Federal Award Finding- Reporting. Hope Network agrees with this finding and the recommended actions to be taken. Corrective Action Plan: Specific Corrective Action: Completion Date File all overdue semiannual performance reports. Completed Submit overdue required written request due upon final funds draw and project completion. Completed Finance department will review all grant agreements to ensure all required reporting, not just financial reports, are tracked and filed in timely within the terms of the grant agreement. 03/31/2026 Finance in conjunction with Hope Network Foundation will review existing grant procedures to develop a uniform process to be utilized across all Hope Network Affiliates. 06/30/2026 We are committed to resolving this issue.

View Audit 384872

Finding 1171882 (2025-004)

Material Weakness 2025

Belleville Township High School District No. 201

IL

The District will review the general ledger and compare the expenditure reports to ensure agreement before the reports are submitted.

View Audit 384864

Finding 1171881 (2025-001)

Material Weakness 2025

Meridian Community Unit School District No. 101

IL

Questioned Costs Reporting School Nutrition Programs

Finding Type: Significant Deficiency. Name of Contact Person: Dr. Lisa Thomas, Superintendent. Recommendation: We recommend the District expand their internal controls to require a responsible official to review the daily meal count reports for accuracy prior to submission of the reports to the Illi...

Finding Type: Significant Deficiency. Name of Contact Person: Dr. Lisa Thomas, Superintendent. Recommendation: We recommend the District expand their internal controls to require a responsible official to review the daily meal count reports for accuracy prior to submission of the reports to the Illinois State Board of Education. Corrective Action: Daily meal counts will be rectified by administration on a monthly basis. Proposed Completion Date: Immediately.

View Audit 384861

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

A. Summary of Audit Results

View Audit 384860

Finding 1171874 (2025-001)

Material Weakness 2025

Virginia Legal Aid Society, Inc.

VA

N/A – No response required.