Corrective Action Plans

Finding 1206218 (2025-002)

Material Weakness 2025

PA

Procurement, Suspension & Debarment § 200.213 § 200.318 § 200.319 § 200.320 § 200.324

Management's Response: The School District concurs with the recommendation. We recognize the importance of maintaining strong internal controls to ensure that all procurement activities are conducted in full compliance with Uniform Guidance (2 CFR Part 200) requirements. To address this recommendati...

Management's Response: The School District concurs with the recommendation. We recognize the importance of maintaining strong internal controls to ensure that all procurement activities are conducted in full compliance with Uniform Guidance (2 CFR Part 200) requirements. To address this recommendation, the District will enhance its existing procurement procedures by: 1. Developing and Formalizing Written Internal Controls. 2. Implementing Staff Training. 3. Strengthening Monitoring and Review Processes.

View Audit 398189

Finding 1206213 (2025-001)

Material Weakness 2025

The Metrohealth System

OH

Subrecipient Monitoring Reporting § 200.303

Finding Number: 2025-001 Condition: While the System had controls over accumulating the data for inputs into the portal, it did not have an adequate control in place to ensure transactions subject to FFATA reporting were reviewed for completeness and accuracy upon submission. Planned Corrective Acti...

Finding Number: 2025-001 Condition: While the System had controls over accumulating the data for inputs into the portal, it did not have an adequate control in place to ensure transactions subject to FFATA reporting were reviewed for completeness and accuracy upon submission. Planned Corrective Action: Management concurs with this recommendation. MetroHealth will establish and maintain a log documenting FFATA report submission, with internal reviews of disclosures prior to submission Contact person responsible for corrective action: Michele Benos, Manager, Grants Accounting and Brynna Baird, Manager, Sponsored Programs Anticipated Completion Date: 05/31/2026

View Audit 398186

Finding 1206212 (2025-001)

Material Weakness 2025

The Pavilion Housing Development Fund Corporation

NY

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2025 CAP prepared by: Name: Father Ronald Giannone Position: Executive Director Telephone: 6...

Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2025 CAP prepared by: Name: Father Ronald Giannone Position: Executive Director Telephone: 646-996-4234 1. Current Findings on the Schedule of Findings, and Questioned Costs a. Finding 2025-001. Special Tests and Provisions – Project Funds. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor’s recommendation to utilize an interest-bearing account for project funds. ii. Actions Taken on the Finding: Management is in the process of evaluating the recommendation to determine that appropriate course of action. 2. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, and Questioned Costs. Finding 2024-001 - cleared. Delinquent deposits in the aggregated amount of $18,715 were funded in 2025.

View Audit 398176

Finding 1206160 (2025-003)

Material Weakness 2025

Lasalle-Peru Township Hsd No. 120

IL

Cash Management

The District will consider possible additional training and other opportunities to increase the likelihood that an error like this does not occur again.

View Audit 398157

Finding 1206159 (2025-002)

Material Weakness 2025

Lasalle-Peru Township Hsd No. 120

IL

Eligibility School Nutrition Programs

1. Prior to final submission of the monthly claim to ISBE, staff will: o Print off each page of the ISBE claim entry. o Compare the printed claim data to the original backup documentation (meal counts, reimbursement worksheets, etc.). o Verify that all numbers align with the supporting records. 2. A...

1. Prior to final submission of the monthly claim to ISBE, staff will: o Print off each page of the ISBE claim entry. o Compare the printed claim data to the original backup documentation (meal counts, reimbursement worksheets, etc.). o Verify that all numbers align with the supporting records. 2. Any discrepancies found during this review will be corrected in the ISBE system before final submission.

View Audit 398157

Finding 1206158 (2025-001)

Material Weakness 2025

Lasalle-Peru Township Hsd No. 120

IL

Matching / Level of Effort / Earmarking § 200.302

We will change the way we prepare grant expenditure reports internally to ensure that journal entries are not counted twice. We will also have grant expenditures reports reviewed by someone other than the preparer before submission.

View Audit 398157

Finding 1206157 (2025-001)

Material Weakness 2025

City of Bruceville-Eddy

TX

Per the recommendation for brining the sewer fund interest and sinking account balance to the required approximate amount of $442,736 in relation to section 7(d) of Ordinance No. 0 6-17-2024-1, the City has already implemented a plan of action by making quarterly deposits of $75,000 into the l&S acc...

Per the recommendation for brining the sewer fund interest and sinking account balance to the required approximate amount of $442,736 in relation to section 7(d) of Ordinance No. 0 6-17-2024-1, the City has already implemented a plan of action by making quarterly deposits of $75,000 into the l&S account until its balance equals the required amount. The first payment was deposited in December 2025, and the next payment will take place in March of this year. We anticipate the final payment to the l&S account to take place in March 2027 and bring us into compliance with the cited regulation.

View Audit 398155

Finding 1206156 (2025-003)

Material Weakness 2025

City of Bruceville-Eddy

TX

Reporting § 200.510

Per the recommendation to adopt procedures to ensure compliance with 2 CFR 200.510(b) regarding the preparation and completion of the schedule of expenditures of federal awards and accompanying notes, the City demonstrates compliance through the reporting requirements of each funding agency via thei...

Per the recommendation to adopt procedures to ensure compliance with 2 CFR 200.510(b) regarding the preparation and completion of the schedule of expenditures of federal awards and accompanying notes, the City demonstrates compliance through the reporting requirements of each funding agency via their specific submittal forms and platforms. However, the City's Finance Director will review 2 CFR 200.510(b) and implement a schedule of expenditures on an annual basis, and will prepare the schedule of expenses of federal awards within the guidelines. This action has already been resolved.

View Audit 398155

Finding 1206155 (2025-002)

Material Weakness 2025

City of Bruceville-Eddy

TX

Allowable Costs / Cost Principles § 200.302

Per the recommendation to adopt a procedure to determine the allowability of cost per 2 CFR 200.302(b){7), our existing financial management policy covers the allowable cost principles in various sections within the policy. However, we will add in a section to our policy per the federal rule giving ...

Per the recommendation to adopt a procedure to determine the allowability of cost per 2 CFR 200.302(b){7), our existing financial management policy covers the allowable cost principles in various sections within the policy. However, we will add in a section to our policy per the federal rule giving a procedure on documenting and determining if specific costs are allowable or not and in conformance. This action should be resolved before October 31st.

View Audit 398155

Finding 1206154 (2025-001)

Material Weakness 2025

Sullivan House, INC

VA

Management has implemented checklists to ensure that the data collection fomr is submitted timely in the future.

View Audit 398142

Finding 1206143 (2025-002)

Material Weakness 2025

The University of Akron

OH

Matching / Level of Effort / Earmarking

Response: The Office of Student Financial Aid will update their procedures to verify the proper aid is reviewed and awarded based on any of the student’s financial aid activity.

View Audit 398102

Finding 1206126 (2025-001)

Material Weakness 2025

Borough of Palisades Park School District

NJ

Finding Purchasing approval signatures, vendor certification signatures, and receiving signatures were not obtained for all applicable payments. Recommendation The District should ensure proper payment procedures are followed including obtaining required signatures for all applicable payments and ve...

Finding Purchasing approval signatures, vendor certification signatures, and receiving signatures were not obtained for all applicable payments. Recommendation The District should ensure proper payment procedures are followed including obtaining required signatures for all applicable payments and vendors. Method of Implementation The district will ensures all payments has proper signatures. Person Responsible for Business Administrator

View Audit 398093

Finding 1206123 (2025-002)

Material Weakness 2025

Housing Authority of the City of Terre Haute

IN

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Authority's Response and Planned Corrective Action: The Authority acknowledges the deficiencies identified in the Section 8 Housing Choice Vouchers program and will implement internal control procedures to ensure compliance with federal regulations. Jeff Stewart, Executive Director, is responsible f...

Authority's Response and Planned Corrective Action: The Authority acknowledges the deficiencies identified in the Section 8 Housing Choice Vouchers program and will implement internal control procedures to ensure compliance with federal regulations. Jeff Stewart, Executive Director, is responsible for implementing this corrective action by September 30, 2026.

View Audit 398091

Finding 1206122 (2025-005)

Material Weakness 2025

School District of Alma Center-Humbird-Merrillan

WI

Procurement, Suspension & Debarment Reporting § 200.512

Finding 2025-05 Late Submission Corrective Action Plan – The District will update its policies and procedures to ensure that District records are ready for audit, supported by adequate documentation, and audited within nine months after year-end. Person Responsible – Drew Semingson Timing for Implem...

Finding 2025-05 Late Submission Corrective Action Plan – The District will update its policies and procedures to ensure that District records are ready for audit, supported by adequate documentation, and audited within nine months after year-end. Person Responsible – Drew Semingson Timing for Implementation – Ongoing

View Audit 398090

Finding 1206116 (2025-001)

Material Weakness 2025

Life Link III

MN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.327

Community Project Funding/ Congressionally Directed Spending - Construction Community Project Funding – Assistance Listing No. 93.493 Recommendation: We recommend that the Organization formally documents its existing procurement and suspension/debarment practices in written policies that comply with...

Community Project Funding/ Congressionally Directed Spending - Construction Community Project Funding – Assistance Listing No. 93.493 Recommendation: We recommend that the Organization formally documents its existing procurement and suspension/debarment practices in written policies that comply with 2 CFR Part 200. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The instance identified by the auditors was related to the Organization not having a written policy that documents its existing procurement and suspension/debarment practices. The Organization has outlined its response in the bullet points below: • The Organization implemented a formal, written policy that details their procurement and suspension/debarment practices and will follow this policy moving forward. Name(s) of the contact person(s) responsible for corrective action: Brian Holcomb, Controller Planned completion date for corrective action plan: Has been implemented If there are questions regarding this plan, please call Brian Holcomb, Controller, at 612-638-4900.

View Audit 398083

Finding 1206106 (2025-001)

Material Weakness 2025

The Cottage Real Estate, LLC

OH

HUD Housing Programs

Condition: The Corporation did not deposit the December 31, 2024 surplus cash amount of $16,943 within 90 days of the calculation, as stated in Chapter 3 of the HUD Audit Guide. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and plans to take measures to ...

Condition: The Corporation did not deposit the December 31, 2024 surplus cash amount of $16,943 within 90 days of the calculation, as stated in Chapter 3 of the HUD Audit Guide. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and plans to take measures to improve internal controls over compliance. Management deposited the December 31, 2024 surplus cash amount of $16,943 on December 30, 2025. Contact person responsible for corrective action: Tanya Hahn, CFO Anticipated Completion Date: December 30, 2025

View Audit 398062

Finding 1206098 (2025-002)

Material Weakness 2025

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Management’s R...

Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Management’s Response and Actions Planned: The Company’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.

View Audit 398054

Finding 1206097 (2025-001)

Material Weakness 2025

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties

Recommendation: While we recognize the Company’s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the Company be aware of this condition and look for opportunities to improve segregation of ...

Recommendation: While we recognize the Company’s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the Company be aware of this condition and look for opportunities to improve segregation of duties or add mitigating controls to prevent material misstatement of the financial statements. Management’s Response and Actions Planned: The Company’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following: 1. Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring. 2. Implements limited segregation to the extent possible to reduce risks without impairing efficiency. 3. Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports. Monitors the effectiveness of the above actions and makes changes as considered appropriate.

View Audit 398054

Finding 1206096 (2025-001)

Material Weakness 2025

Sanilac County Community Mental Health Authority

MI

Procurement, Suspension & Debarment § 200.214

Sanilac County Community Mental Health Authority Corrective Action Plan September 30, 2025 FINDING NUMBER: 2025-001 Condition: The CMHSP did not perform a review of sam.gov to ensure that the vendor was not suspended or debarred prior to entering into an agreement with them. A subsequent review of s...

Sanilac County Community Mental Health Authority Corrective Action Plan September 30, 2025 FINDING NUMBER: 2025-001 Condition: The CMHSP did not perform a review of sam.gov to ensure that the vendor was not suspended or debarred prior to entering into an agreement with them. A subsequent review of sam.gov was conducted showing that the vendor was not suspended or debarred. Recommendation: We recommend that the CMHSP review/update policies and procedures to ensure that verification of suspension, debarment, and exclusion is conducted prior to entering a contract Planned Corrective Action: Going forward the Authority will follow federal procurement as required in 2 CFR 200.319(d) for all contracts reimbursed with federal funds. Contact Person: Anthony Shaver, Chief Financial Officer Anticipated Completion Date: 9/30/2025

View Audit 398053

Finding 1206095 (2025-001)

Material Weakness 2025

Southwick-Tolland-Granville Regional School District

MA

Procurement, Suspension & Debarment § 200.318 § 200.320

Audit Finding Reference: 2025-001 Planned Corrective Action: The Student Services and Food Service departments in Southwick-Tolland-Granville Regional School District will immediately ensure complete implementation of our internal control protocols regarding procurement. For any purchase that requir...

Audit Finding Reference: 2025-001 Planned Corrective Action: The Student Services and Food Service departments in Southwick-Tolland-Granville Regional School District will immediately ensure complete implementation of our internal control protocols regarding procurement. For any purchase that requires competitive procurement, we will conduct market research, obtain multiple quotes, or use the IFB/RFP process, if necessary. We will only engage in sole source procurement when we have determined that there is only one single provider of the good or service, and we will document that determination accordingly. We will enter into contracts with vendors when purchasing goods or services from them. We will use purchase orders to ensure that funds are encumbered and not over expended. Lastly, we will keep all procurement documentation on file, including quotes, bids, and sole source letters. Staff who engage in our purchasing process, including our Director of Student Services, our Director of School Nutrition, our Supervisor of Buildings and Grounds, and our Director of Technology will be retrained in our procurement protocols and will be expected to implement them immediately going forward. The Director of Finance and Operations will review all purchase requisitions to ensure that the appropriate steps have been taken. Planned Implementation Date of Corrective Action: April 17, 2026 Person Responsible for Corrective Action: Nicholas Bernier Director of Finance and Operations Southwick-Tolland-Granville Regional School District

View Audit 398045

Finding 1206087 (2025-001)

Material Weakness 2025

Tioga Presbyterian Apartments, Inc.

CA

Subrecipient Monitoring

Finding 2025-001: Comments on the Finding and Each Recommendation All the required monthly reserve for replacements deposits were not made during the year ended December 31, 2025. Management should transfer $7,954 into the reserve for replacements account from the operating cash account as soon as p...

Finding 2025-001: Comments on the Finding and Each Recommendation All the required monthly reserve for replacements deposits were not made during the year ended December 31, 2025. Management should transfer $7,954 into the reserve for replacements account from the operating cash account as soon as possible. Action(s) taken or planned on the finding Management concurs with the finding and agrees with the recommendation and on March 3, 2026 transferred $7,954 from the operating cash account to the reserve for replacements account.

View Audit 398015

Finding 1206085 (2025-001)

Material Weakness 2025

Paschall Senior Housing, Inc.

CA

Subrecipient Monitoring HUD Housing Programs Equipment & Real Property Management

Finding 2025-001: Comments on the Finding and Each Recommendation During the year ended December 31, 2025 and 2024, the Corporation withdrew funds totaling $726 and $5,562, respectively, from the reserve for replacements account without receiving approval from HUD. Management should transfer funds o...

Finding 2025-001: Comments on the Finding and Each Recommendation During the year ended December 31, 2025 and 2024, the Corporation withdrew funds totaling $726 and $5,562, respectively, from the reserve for replacements account without receiving approval from HUD. Management should transfer funds of $6,288 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation and on March 3, 2026 transferred $6,288 from the operating cash account to the reserve for replacements account.

View Audit 398013

Finding 1206083 (2025-001)

Material Weakness 2025

Germanown Interfaith Housing, Inc.

CA

Subrecipient Monitoring HUD Housing Programs

Comments on the Finding and Each Recommendation All the required monthly reserve for replacements deposits were not made during the year ended December 31, 2025. Management should transfer $1,483 into the reserve for replacements account from the operating cash account as soon as possible. Action(s)...

Comments on the Finding and Each Recommendation All the required monthly reserve for replacements deposits were not made during the year ended December 31, 2025. Management should transfer $1,483 into the reserve for replacements account from the operating cash account as soon as possible. Action(s) taken or planned on the finding Management concurs with the finding and agrees with the recommendation and will transfer $1,483 from the operating cash account to the reserve for replacements account.

View Audit 398009

Finding 1206082 (2025-001)

Material Weakness 2025

Marseilles Elementary School District No. 150

IL

Reporting

Familiarize our staff with financial reporting requirements to the extent possible.

View Audit 398004

Finding 1206081 (2025-007)

Material Weakness 2025

Agate Housing and Services, Inc.

MN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

2025-07 Special Tests and Provision - Rent Reasonableness Federal Agency - US Department of Housing and Urban Development Continuum of Care Program -Assistance Listing# 14.267 Hennepin County Contract HS00001366 Year ended June 30, 2025 Material Weakness in Internal Control over Compliance, Noncompl...

2025-07 Special Tests and Provision - Rent Reasonableness Federal Agency - US Department of Housing and Urban Development Continuum of Care Program -Assistance Listing# 14.267 Hennepin County Contract HS00001366 Year ended June 30, 2025 Material Weakness in Internal Control over Compliance, Noncompliance Other Matter Recommendation - Agate Housing and Services, Inc. strengthen internal controls to ensure all expenditures to ensure rent reasonableness determinations are completed and documented for all program participants prior to the disbursement of rental assistance funds. Management should implement a procedure to verify required documentation is present before payment approval. Corrective action - Agate Housing and Services, Inc agrees with the finding and is in the process of strengthening its controls over maintaining documentation of all landlord verifications and rent reasonableness verifications, and retaining such documentation. Name of contact person(s) responsible for corrective action - Elizabeth Macha rt, Director of Housing Programs and Sara Wenzel, Associate Director Time Limited Housing Completion date - Fiscal year ending June 30, 2026

View Audit 398002

Corrective Action Plans

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