Corrective Action Plans

Finding 1240725 (2026-001)

Material Weakness 2026

IL

Student Financial Aid Reporting

Process Revision: The Registrar’s Office has updated its standard operating procedures (SOP) to include an annual review of all active academic programs to ensure they are properly configured and reported to the National Student Clearinghouse. Control Enhancement: Management will conduct an annual r...

Process Revision: The Registrar’s Office has updated its standard operating procedures (SOP) to include an annual review of all active academic programs to ensure they are properly configured and reported to the National Student Clearinghouse. Control Enhancement: Management will conduct an annual review of the active program inventory and validate that reporting queries accurately capture all required program and CIP code data prior to submission. Implementation Status and Timeline: All affected program records have been corrected, and the reporting query has been updated to ensure accurate data submission to the NSLDS moving forward. The revised SOP has been implemented and will be formally reviewed again in April 2027 as part of the annual compliance review process.

View Audit 415092

Finding 1240666 (2026-001)

Material Weakness 2026

Elaine Ellis Center of Health Inc.

DC

Cash Management § 200.305

After being informed of the finding, the Center instituted strategies to align drawdowns with near-term disbursement needs. However, these adjustments commenced during the subject fiscal year and will remain in place moving forward.

View Audit 415054

Finding 1240665 (2026-001)

Material Weakness 2026

Anderson University and Subsidiary

SC

Student Financial Aid

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: At the end of each semester and once final grades are posted all students who earned 0 credit hours will be reviewed. Any determined to have unofficially withdrawn from all courses during the term based on reported last date of att...

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: At the end of each semester and once final grades are posted all students who earned 0 credit hours will be reviewed. Any determined to have unofficially withdrawn from all courses during the term based on reported last date of attendance will be reviewed to determine if a return calculation is necessary. Policies and procedures related to R2T4 will be updated in the Financial Aid Policy and Procedure manual. Person Responsible for Corrective Action Plan: Niki Stinson, Director of Financial Aid Anticipated Date of Completion: The report has already been created.

View Audit 415053

Finding 1240661 (2026-001)

Material Weakness 2026

MAINE RIVERS

ME

Allowable Costs / Cost Principles Cash Management Reporting

Finding: Adjusting Journal Entries and Account Reconciliation (2026-001) Two material journal entries related to grant funding were posted during the audit. Each caused additional expenditures to be added to the Schedule of Expenditures of Federal Awards. One of the entries was the recognition of in...

Finding: Adjusting Journal Entries and Account Reconciliation (2026-001) Two material journal entries related to grant funding were posted during the audit. Each caused additional expenditures to be added to the Schedule of Expenditures of Federal Awards. One of the entries was the recognition of indirect costs earned but not yet recorded related to the NOAA grant. Name of contact person responsible for corrective action: Landis Hudson, Executive Director. Anticipated completion date: September 30, 2026 Corrective Action Plan: Management now understands the importance of reconciling retainage, indirect costs allocations, and payables and will do so in a timely manner going forward.

View Audit 415046

Finding 1240659 (2026-003)

Material Weakness 2026

Deliverance Manor Housing Corporation

IL

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is f...

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is filed with the Federal Audit Clearinghouse by required due dates. Contact Persons Responsible: Earl L. Henderson, Jr., President of Board of Directors Billie Williams, President of Active Real Estate Management Completion Date: Open

View Audit 415041

Finding 1240658 (2026-002)

Material Weakness 2026

Deliverance Manor Housing Corporation

IL

Internal Control / Segregation of Duties HUD Housing Programs

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will review internal control policies to ensure monthly replacement reserve deposits are made in accordance with HUD requirements. Contact Persons Responsible: Earl L. Henderson, Jr., President of Bo...

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will review internal control policies to ensure monthly replacement reserve deposits are made in accordance with HUD requirements. Contact Persons Responsible: Earl L. Henderson, Jr., President of Board of Directors Billie Williams, President of Active Real Estate Management Completion Date: Open

View Audit 415041

Finding 1240657 (2026-001)

Material Weakness 2026

Deliverance Manor Housing Corporation

IL

HUD Housing Programs Reporting

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the financial statements are filed electronically with HUD’s Real Estate Assessment Center within 90 days of fisc...

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the financial statements are filed electronically with HUD’s Real Estate Assessment Center within 90 days of fiscal year end. Contact Persons Responsible: Earl L. Henderson, Jr., President of Board of Directors Billie Williams, President of Active Real Estate Management Completion Date: Open

View Audit 415041

Finding 1240606 (2026-001)

Material Weakness 2026

Oral Roberts University

OK

Cash Management

Identifying Number: Item 2026-001 - Cash Management Finding During late April of 2026, the University requested and received approximately 508,000 of Federal Direct Loan funds in excess of the funds disbursed to eligible students. The excess funds were identified by the University during reconciliat...

Identifying Number: Item 2026-001 - Cash Management Finding During late April of 2026, the University requested and received approximately 508,000 of Federal Direct Loan funds in excess of the funds disbursed to eligible students. The excess funds were identified by the University during reconciliation procedures in May and were returned to the DOE in June of 2026, which was beyond the seven-day tolerance period. Management's Response The University agrees with the above referenced findings and is committed to maintaining compliance with the cash management requirements. Corrective Action Plan Management agrees with the recommendation that the University should improve the process utilized to generate the Financial Aid Feed Report (Feed Report). The corrective action will include two additional controls, one in the Financial Aid Office focused on generating accurate reports, and one in the Finance Department focused on ensuring the information contained in the Feed Report is accurate prior to submitting the reimbursement request to the U.S. Department of Education. Both of these additional controls are considered "prevent" controls as both are designed to prevent errors prior to seeking cash/reimbursement from the U.S. Department of Education. The added "prevent" controls are summarized as follows: 1. Financial Aid Department - To help prevent inaccurate information from being generated on the Feed Report, the Financial Aid Office has partnered with the University's Information Technology Department to automate the creation and distribution of the following reports to designated Financial Aid and Finance personnel on a regular basis. This automation will improve cash flow by providing Feed Reports in a more timely manner and will reduce reliance on manual processes previously utilized to generate and distribute the below referenced reports. · Weekly financial aid feed reports identifying Pell Grant, Federal Supplemental Educational Opportunity Grant (FSEOG), and Direct Loan disbursements posted to student accounts. · Monthly "year-to-date" feed reports for these same federal aid programs. The above automations are scheduled to begin following the University's upcoming Banner Cloud system go-live date on October 15, 2026. Prior to implementation of these automated processes, Financial Aid and Finance personnel are performing additional review and reconciliation procedures prior to the submission of the Feed Reports to the U.S. Department of Education to double check and confirm the accuracy of the information included in the Feed Reports. 2. Finance Department - The Finance Department will reconcile the information included on the Feed Reports with the University's general ledger thereby verifying the information received on the feed reports from Financial Aid matches the amount that has been posted to the general ledger prior to requesting the reimbursement from the U.S. Department of Education. Neal Stenzel, Chief Financial Officer, is responsible for the corrective action plan and the anticipated completion date is October 2026.

View Audit 415006

Finding 1240599 (2026-003)

Material Weakness 2026

City of Cherokee

IA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The City will work on a formal process for tracking all federal grants.

View Audit 415002

Finding 1240503 (2026-001)

Material Weakness 2026

Chapman University and Affiliates

CA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Finding #2026-001 Context Finding #2026-001 indicates that the University did not have effective internal controls to ensure required Federal Direct Loan disbursement notifications were sent to parents or students within the regulatory timeframe. 1. Interim Manual Processing of Nightly Communication...

Finding #2026-001 Context Finding #2026-001 indicates that the University did not have effective internal controls to ensure required Federal Direct Loan disbursement notifications were sent to parents or students within the regulatory timeframe. 1. Interim Manual Processing of Nightly Communications Effective June 6, 2026, all nightly communications will be manually reviewed and processed until the associated PeopleSoft PSJob has been fully audited and the process changes described in this corrective action plan have been implemented and validated by multiple staff members. This interim control will remain in place until management determines that the automated process has been adequately validated and that the associated monitoring controls are operating effectively. 2. Weekly Audit of Federal Direct Loan Disbursement Notifications The Financial Aid Office will conduct a weekly audit of Direct Loan disbursement notifications using the PeopleSoft PSQuery XCFA_LN_DISB_NOTICE_AUDIT_QRY. The query will be run at the beginning of each week, normally on Monday or, when Monday is a holiday, on the next business day. The review will cover the preceding Sunday through Saturday. The reviewer will examine the results to identify Direct Loan disbursements for which the required notification was not generated or for which the notification date falls outside the applicable regulatory timeframe. Any communication for which the date of the disbursement exceeds 30 days from the date of the notification will be flagged for further review and resolution. The completed query results will be saved to: J:\PeopleSoft\Communications\Disbursement Notice Audit The file name will identify the beginning and ending dates of the period reviewed. 3. Additional Review When the Disbursement Audit Report Is Blank If the XCFA_LN_DISB_NOTICE_AUDIT_QRY produces no results for a weekly review period, an additional audit will be performed to confirm that disbursement activity occurred and that the absence of Direct Loan notifications is not the result of a system or query-processing issue. The additional report will include surrounding disbursement transactions, including non-Direct Loan disbursements, to determine whether disbursements were processed during the review period but no Direct Loan transactions were included in the notification audit. This report will be saved in the same location: J:\PeopleSoft\Communications\Disbursement Notice Audit The report will use the same date convention as the primary audit report and will have a distinct file name identifying it as the supplemental or anomalous activity review. Any unexpected result will be investigated and documented. 4. Enhanced Controls for Nightly Communication Processing Communication selection queries will be modified to include defined processing time parameters. For example, revisions older than 14 days will not be selected for automatic processing without additional review. For each communication type, a report will identify communications that fall outside the established processing window and have not already been satisfied by a successfully processed communication. A separate report will provide the communication's add date and processing status following the nightly selection and processing of the communication batch. Following completion of each communication's processing job, the applicable reports will be distributed by email to: • Alexander Musser (amusser) • Lauren Musser (musser) • Jenni Swindell (jswindel) Email subject lines will clearly identify the communication type and report type. The email body will describe the applicable processing activity and identify any exceptions requiring review. The reports and associated documentation will be reviewed and retained in: J:\PeopleSoft\Communications\Weekly Communications Files will be named using the applicable communication type, report type, and processing date. 5. Monthly Audit of Automated PeopleSoft PSJobs All automated PeopleSoft PSJobs supporting financial aid communications will be subject to a monthly control audit. The monthly review will include a manual review of each step within the applicable PSJob to verify that: • Each step remains properly configured; • Selection criteria and processing parameters remain appropriate; • The correct processes and queries are being executed; • The PSJob is running under the appropriate user account; • No unauthorized or unexplained changes have been made; and • The overall sequence and configuration of the PSJob remain consistent with the intended business process. The review will be documented in the PSJob Log, maintained in: J:\PeopleSoft\PSJobs The PSJob Log will contain a separate worksheet for each applicable PSJob and will document the PSJob's current status, configuration changes, the individual making each change, the user account under which the automation operates, and the date and time of changes. Monthly reviews, system configuration adjustments, and user-related adjustments will be documented in the log. 6. Management Monitoring Management will review the results of the weekly Direct Loan disbursement notification audits and monthly PSJob audits to identify recurring exceptions, processing failures, or trends that could indicate a deficiency in the underlying automated process. Exceptions identified through these reviews will be investigated and corrected. Where appropriate, corrective actions will include modification of the automated process, additional staff review, or modification of the monitoring control. Documentation of the reviews, exceptions, and corrective actions will be retained in accordance with the University's established record-retention practices. Expected Outcome These corrective actions are designed to provide multiple levels of control over Federal Direct Loan disbursement notifications. The combination of automated processing, weekly transaction-level review, exception reporting, supplemental review when expected activity is absent, and monthly PSJob configuration audits is intended to provide reasonable assurance that required Direct Loan disbursement notifications are generated and provided within the applicable federal timeframe and that failures in automated processing are identified promptly. Responsible Parties Jenni Swindell, Associate Director Alex Musser, Business Analyst

View Audit 414960

Finding 1240502 (2026-002)

Material Weakness 2026

Chapman University and Affiliates

CA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Finding #2026-002 Context Finding #2026-02 indicates the University did not have effective internal controls over the review of Federal Pell Grant disbursements and did not report Pell Grant program data to the Common Origination and Disbursements (COD) system within the required timeframes. 1. Week...

Finding #2026-002 Context Finding #2026-02 indicates the University did not have effective internal controls over the review of Federal Pell Grant disbursements and did not report Pell Grant program data to the Common Origination and Disbursements (COD) system within the required timeframes. 1. Weekly Monitoring of Pell Disbursement Reporting Beginning with the 2026-27 academic year, the Grants and Scholarships Specialist will perform a weekly reconciliation at the beginning of each week to confirm that Pell Grant disbursements are being reported to COD within the required 15-calendar-day reporting period. The review will reconcile the applicable Pell disbursement activity against the corresponding COD reporting activity and identify any disbursements that have not been reported within the required timeframe. This control is intended to provide an ongoing, timely review of Pell reporting compliance rather than relying solely on the underlying automated reporting process. 2. Exception Review and Resolution The Grants and Scholarships Specialist will investigate all exceptions identified through the weekly reconciliation. Each exception will be documented, including the nature of the exception and the corrective action taken. The Specialist will ensure that identified records are reported to COD before the next reporting cycle, as appropriate. This process will provide a documented exception-management process and establish clear responsibility for resolving reporting discrepancies. To strengthen documentation and traceability going forward, we will implement the following measures: Retain all reconciliation reports on a shared drive, organized by date and year, to maintain a clear historical record of each weekly cycle. A column will be added to each report capturing the resolution finding for every identified discrepancy. A comment will be added to each affected student's Financial Aid status page in PeopleSoft (PS) documenting the resolution. 3. Monitoring of Federal and State Regulatory Changes The Assistant Director of Compliance is responsible for monitoring federal and state regulatory changes affecting financial aid programs and for evaluating changes that may affect University policies, procedures, and reporting requirements. The Assistant Director of Compliance will update the Financial Aid Office’s policy and procedure manual as necessary and will communicate applicable regulatory changes to the areas affected by those changes. Attention will be given to temporary guidance, waivers, extensions, and other regulatory provisions that have defined award-year applicability or expiration dates. 4. Management Review of Regulatory Changes To provide an additional level of oversight, the Assistant Director of Compliance will bring regulatory changes to the Financial Aid management team for review prior to implementation. The management review will provide an opportunity to confirm the applicability of new or revised guidance to the appropriate award year and to ensure that temporary provisions or reporting extensions are not inadvertently carried forward after their expiration. This additional review is intended to strengthen the University’s internal control over the interpretation and implementation of federal reporting requirements. Expected Outcome The combination of weekly Pell reporting reconciliation, documented exception management, designated responsibility for monitoring regulatory changes, and management review of significant regulatory changes is designed to provide reasonable assurance that Pell Grant disbursements are reported to COD within the required 15-calendar-day timeframe. These controls also strengthen the University’s process for identifying changes in federal guidance and ensuring that temporary or award-year-specific provisions are appropriately applied and discontinued when no longer applicable. Responsible Parties Chauncey Piazza, Assistant Director Christopher Shane, Grants and Scholarships Specialist

View Audit 414960

Finding 1240419 (2026-004)

Material Weakness 2026

City of Algona

IA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions

The City will work on a formal process for tracing all federal grants.

View Audit 414908

Finding 1240352 (2026-003)

Material Weakness 2026

Lenoir-Rhyne University

NC

Student Financial Aid Internal Control / Segregation of Duties Period of Performance

FINDING 2026-003 Name of Responsible Individual: Courtney Thompson-Ballard, Director of Financial Aid Corrective Action: Upon review of the data that was reported inaccurately, it was determined that updating this data point, the earliest enrollment date for the award year, via a systems integration...

FINDING 2026-003 Name of Responsible Individual: Courtney Thompson-Ballard, Director of Financial Aid Corrective Action: Upon review of the data that was reported inaccurately, it was determined that updating this data point, the earliest enrollment date for the award year, via a systems integration was not the most reliable way to update the value. An internal system within the Financial Aid Management System (FAMS) will be used to populate this date going forward. The Financial Aid Office will add an additional quality check post origination as well to ensure accuracy. Anticipated Completion Date: September 30, 2026

View Audit 414868

Finding 1240351 (2026-002)

Material Weakness 2026

Lenoir-Rhyne University

NC

Cash Management Student Financial Aid Internal Control / Segregation of Duties

FINDING 2026-002 Name of Responsible Individual: Alex Putzer, AVP for Business & Finance Corrective Action: The University has implemented enhanced controls over Federal Pell Grant cash draws to ensure compliance with federal cash management requirements. The University will maintain an approximate ...

FINDING 2026-002 Name of Responsible Individual: Alex Putzer, AVP for Business & Finance Corrective Action: The University has implemented enhanced controls over Federal Pell Grant cash draws to ensure compliance with federal cash management requirements. The University will maintain an approximate $50,000 cushion between cumulative eligible financial aid disbursements and cumulative funds drawn through the G5 portal. Prior to each draw, cumulative financial aid awarded and recorded in the University’s general ledger will be reconciled to cumulative G5 draws to ensure funds requested do not exceed eligible disbursements. Additionally, the AVP for Business and Finance will review and approve each draw prior to submission to provide an additional level of oversight and ensure continued compliance with applicable federal cash management requirements. Anticipated Completion Date: September 30, 2026

View Audit 414868

Finding 1240350 (2026-001)

Material Weakness 2026

Lenoir-Rhyne University

NC

Student Financial Aid Reporting Special Tests & Provisions

FINDING 2026-001 Name of Responsible Individual: Sharon Hush, University Registrar Corrective Action: As of mid-June 2026, the Registrar’s Office is fully staffed. Multiple staff within the office have now been trained to complete the enrollment and degree reporting process for the National Student ...

FINDING 2026-001 Name of Responsible Individual: Sharon Hush, University Registrar Corrective Action: As of mid-June 2026, the Registrar’s Office is fully staffed. Multiple staff within the office have now been trained to complete the enrollment and degree reporting process for the National Student Loan Data System (NSLDS). One additional high-level information technology personnel has also been trained to complete the reporting processes. As part of this training, staff has participated in enrollment reporting webinars offered through the National Student Clearinghouse and in conjunction with NSLDS. This training will be an on-going process so that staff can stay abreast of any necessary reporting updates. Also, multiple staff members in the Registrar’s Office and several administrators are now included in the communications from the National Student Clearinghouse that provide reminders of due dates for enrollment and degree reporting to ensure that reporting happens in the appropriate time. To ensure that staff know the specific time periods for enrollment and degree reporting, information has been added to the Standard Operating Procedures (SOP) for “National Student Clearinghouse Reporting.” This document, which provides all instructions for enrollment and degree reporting, is housed in a shared file that is accessible to all staff in the Registrar’s Office and the high-level information technology personnel. This collection of personnel are those with access to complete the enrollment and degree reporting. Finally, we have added a report “NSC Error Report – Program Data” to check for enrollment program and status errors. This report will be run prior to every reporting submission to check for errors and to fix any errors prior to the file submission. Anticipated Completion Date: September 30, 2026

View Audit 414868

Finding 1240308 (2026-003)

Material Weakness 2026

City of Oelwein

IA

Reporting Matching / Level of Effort / Earmarking § 200.501 § 200.508 § 200.510

The City will work on a formal process for tracking all federal grants.

View Audit 414855

Finding 1240227 (2026-004)

Material Weakness 2026

Wpc Housing Corp. Danford Hall Apartments

MO

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Finding 2026-004 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will maintain lease agreements in tenant files and establish processes and procedures to ensure compliance with...

Finding 2026-004 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will maintain lease agreements in tenant files and establish processes and procedures to ensure compliance with the provisions in the Regulatory Agreement. Anticipated Completion Date September 30, 2026

View Audit 414822

Finding 1240226 (2026-003)

Material Weakness 2026

Wpc Housing Corp. Danford Hall Apartments

MO

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Finding 2026-003 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will maintain the premises in reasonable condition for proper audit and subject to examination and inspection. ...

Finding 2026-003 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will maintain the premises in reasonable condition for proper audit and subject to examination and inspection. Anticipated Completion Date September 30, 2026

View Audit 414822

Finding 1240225 (2026-002)

Material Weakness 2026

Wpc Housing Corp. Danford Hall Apartments

MO

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2026-002 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action The Board of Directors will conduct board meetings as frequently as needed to allow them t...

Finding 2026-002 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action The Board of Directors will conduct board meetings as frequently as needed to allow them to fulfill their responsibilities and/or obtain counsel if meetings cannot be scheduled/held. Anticipated Completion Date September 30, 2026

View Audit 414822

Finding 1240224 (2026-001)

Material Weakness 2026

Wpc Housing Corp. Danford Hall Apartments

MO

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 28, 2026 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 28, 2026 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended February 28, 2026. Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Rental and Cooperative Housing (Section 221(d)(4)) Finding 2026-001 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure accounting records are accurate and complete. Anticipated Completion Date September 30, 2026

View Audit 414822

Finding 1240223 (2026-001)

Material Weakness 2026

Green River Medical Center, Inc.

UT

Upon Management s review of the finding it was decided that the Chief Operations Officer and the Chief Financial Officer will each audit 10 sliding fee scale patient profiles per month (totaling 20 per month) to determine if necessary documentation has been filed. This practice will help management ...

Upon Management s review of the finding it was decided that the Chief Operations Officer and the Chief Financial Officer will each audit 10 sliding fee scale patient profiles per month (totaling 20 per month) to determine if necessary documentation has been filed. This practice will help management discover deficiencies in the execution of our sliding fee scale policies and to implement corrective practices accordingly.

View Audit 414820

Finding 1240211 (2026-001)

Material Weakness 2026

Four Rivers Sanitation Authority

IL

Material Weakness Reporting Internal Control / Segregation of Duties

SECTION 5 – CORRECTIVE ACTION PLAN Finding 2026 – 001: Restatement to Net Position Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct capital assets that were improperly recorded in prior years. Plan: The Authority will implement internal con...

SECTION 5 – CORRECTIVE ACTION PLAN Finding 2026 – 001: Restatement to Net Position Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct capital assets that were improperly recorded in prior years. Plan: The Authority will implement internal controls to properly record capital assets on a timely basis prior to audit fieldwork. Anticipated Date of Completion: Fiscal Year 2027 Name of Contact Person: Lisa Mittel, Assistant Director of Management Services Management Response: Management recognizes the finding and has implemented a tracking system to document historical capital assets, register adjustments, and record future acquisitions.

View Audit 414802

Finding 1240202 (2026-001)

Material Weakness 2026

Sj Senior Housing, Inc.

NJ

HUD Housing Programs Special Tests & Provisions Cash Management

Recommendation: The Organization should establish procedures to ensure surplus cash is calculated and deposited into the Residual Receipts account within the timeframe required by HUD. The Organization should also maintain documentation supporting the calculation and timely deposit of surplus cash. ...

Recommendation: The Organization should establish procedures to ensure surplus cash is calculated and deposited into the Residual Receipts account within the timeframe required by HUD. The Organization should also maintain documentation supporting the calculation and timely deposit of surplus cash. Views of Responsible Official: We will establish necessary procedures and ensure going forward all surplus cash are timely deposited.

View Audit 414794

Finding 1240197 (2026-001)

Material Weakness 2026

Pennsylvania Association of Community Health Centers

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.430

Corrective Action Planned: The Organization has implemented revised procedures to strengthen controls over the allocation of payroll costs charged to federal awards. Effective January 1, 2026, payroll costs charged to grants are calculated directly from employee labor hours recorded in the Organizat...

Corrective Action Planned: The Organization has implemented revised procedures to strengthen controls over the allocation of payroll costs charged to federal awards. Effective January 1, 2026, payroll costs charged to grants are calculated directly from employee labor hours recorded in the Organization's timekeeping system and are allocated using each employee's applicable rate of pay. Under the revised process, payroll allocations are prepared using detailed labor reports that support the hours charged to each grant. Supporting documentation is maintained for each grant allocation and is reviewed monthly prior to invoicing or charging costs to the grant. The review process includes verification that labor hours charged to the grant agree to timekeeping records and that payroll costs are calculated using approved pay rates. Management believes these revised procedures provide a consistent and documented methodology for allocating payroll costs and will help ensure payroll expenditures charged to federal awards are adequately supported, accurately calculated, and in compliance with applicable grant requirements. Anticipated Completion Date: Implemented as of January 2026. Name of Contact Person Responsible: Shelley Riser, President and Chief Executive Officer (717) 761-6443

View Audit 414792

Finding 1240191 (2026-002)

Material Weakness 2026

Enterprise Valley Medical Clinic

UT

Cash Management

1. Immediate Termination: Upon discovery of this error during the audit, EVMC immediately terminated the massage wellness benefit. 2. Reimbursement of Questioned Costs: EVMC will reimburse the Health Center Program (93.224) the full questioned amount of $4,356 using non-federal funds, as necessary.

View Audit 414781

Corrective Action Plans

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