Corrective Action Plans

Finding 1164732 (2024-002)

Material Weakness 2024

Tougaloo College

MS

Eligibility Material Weakness Matching / Level of Effort / Earmarking

Finding 5: Cost of Attendance (COA) Budget Documentation Condition: Cost of Attendance Budgets to determine students unmet need were not provided by the College. (34 CFR 685.102(b)) • New SOP requiring documentation (e.g., printout, electronic file) of the student's specific COA be included in their...

Finding 5: Cost of Attendance (COA) Budget Documentation Condition: Cost of Attendance Budgets to determine students unmet need were not provided by the College. (34 CFR 685.102(b)) • New SOP requiring documentation (e.g., printout, electronic file) of the student's specific COA be included in their financial aid file. • A full reconstruction of COA budgets is underway using historical tuition and fee schedules, room and board, and survey data. • Documentation has been compiled and saved for all student budget categories and dependency statuses. • Formal COA Development Process: o COA budgets are now reviewed and approved annually by the Financial Aid Director in collaboration with the Finance Office. o Data sources include tuition/fees, room and board, bookstore pricing, transportation estimates, and student expense surveys. • Component Breakdown: o COA budgets are broken down by: § Enrollment status (full-time, part-time) § Housing status (on-campus, off-campus, with parent) • Staff Training: o Financial Aid staff trained annually on COA development and documentation requirements. • Expected date of completion: 06/2026 Finding 6: Federal Programs Expenditure Submission Condition: The Office of Financial Aid submitted unreconciled expenditures within the Fiscal Operations Report and Application to Participate (FISAP) for Federal Pell Grant, Federal SEOG and Federal Work-Study. • New SOP requiring a formal monthly reconciliation of all Federal Pell, SEOG, and FWS program expenditures between the Financial Aid ledger and the Business Office/General Ledger. • Development of a detailed FISAP preparation checklist, requiring final reconciliation sign-off by both the DFA and the Business Manager prior to submission. • Cross-training for new FA and Business Office staff on the specific accounting and reporting requirements for all Title IV program funds reported on the FISAP • Submitted an amended FISAP to correct discrepancies and reflect accurate expenditures. • Conducted a line-by-line reconciliation of all federal fund expenditures for Pell, SEOG, and FWS for the reported year. • Implemented a dual-approval process for FISAP data involving both Financial Aid and Finance teams. • Monthly Reconciliation Protocol: o Financial Aid Office and Business Office will jointly reconcile Title IV disbursements, drawdowns, and expenditures on a monthly basis. o Reconciliations will be documented and archived for audit purposes. • Training and Accountability: o Annual training on FISAP completion and reconciliation best practices for all involved staff. o One staff member from each office designated as the FISAP lead and held accountable for data accuracy. • Expected date of completion: 06/2026 Finding 7: Reconciliation of Title IV program Condition: The College did not reconcile all Title IV programs between the office of Financial Aid and the Business Office, including Federal Pell Grant, Federal SEOG, Federal Work- Study, and Federal Direct Loans. (34 CFR 685.309(b)(5)) • Conducted a full reconciliation for all Title IV programs for the 2024–2025 award year to identify and resolve discrepancies. • Verified drawdowns in G5 against actual disbursements and adjusted ledger entries where necessary. • Establish Monthly Reconciliation Process: o A formal monthly reconciliation schedule is now in place for Pell, SEOG, FWS, and Direct Loans. o Both offices jointly reconcile: § Disbursements from SIS § G5 drawdowns § COD (Common Origination and Disbursement) data § General ledger entries • Clear Division of Responsibilities: o Financial Aid Office: Responsible for accurate awarding, disbursing, and reporting to COD. o Business Office: Responsible for drawdowns, cash management, and posting to the general ledger. o Both sign off monthly on reconciliation reports. • Training and Internal Controls: o Cross-training provided to both teams on Title IV reconciliation best practices and compliance standards. o Developed and implemented internal procedures for handling discrepancies • Expected date of completion: 06/2026

View Audit 374450

Finding 1164727 (2024-001)

Material Weakness 2024

Tougaloo College

MS

Student Financial Aid

The College has already initiated corrective action by hiring entirely new staff in key positions and is committed to fostering a culture of compliance through rigorous procedures and training. 1. Staff Expertise: Financial Aid team members are becoming certified in the enterprise resource program m...

The College has already initiated corrective action by hiring entirely new staff in key positions and is committed to fostering a culture of compliance through rigorous procedures and training. 1. Staff Expertise: Financial Aid team members are becoming certified in the enterprise resource program module, specifically related to financial aid, as a first step. 2. SOP Implementation: The core of this plan involves the creation of seven new or updated Standard Operating Procedures (SOPs) (as highlighted above) to standardize compliance activities and reduce reliance on individual employee experience. 3. Proactive Monitoring: We are implementing mandatory monthly and quarterly reconciliation and audit reports to ensure adherence to timelines and documentation requirements, moving from reactive to proactive compliance management. 4. Cross-Training: Training will be conducted across multiple departments (Financial Aid, Business Office, Registrar) to ensure shared understanding and accountability for Title IV compliance. Finding 1: Satisfactory Academic Progress (SAP) Monitoring and Documentation Condition: 11 out of 60 students did not meet SAP, and the College did not provide supporting documentation for successful appeals, resulting in questioned costs of $180,794. (34 CFR 668.34) • SAP Policy Review and Update – The institution is currently reviewing its SAP Policy and will make adjustments where needed to include the appeal processes. The policy will also include a new financial aid SAP committee to review the appeals. • Develop SAP, appeal SOP –New SOP for processing, reviewing, and documenting all SAP appeals, requiring specific documentation of student's successful appeal basis • The institution is currently reviewing all students and is requesting that additional time is granted to ensure a thorough and accurate evaluation. • Expected date of completion: 06/2026 Finding 2: Federal Work-Study (FWS) Timesheet Documentation Condition: 9 out of 10 students for FWS had missing or incomplete timesheets. (34 CFR Part 675) • Implement monthly Timesheet Reconciliation, New SOP requiring the FWS Coordinator to reconcile all timesheets with Payroll records monthly, before payment is released. Any missing/incomplete sheets must be resolved within 48 hours. • FWS Supervisor Training for all FWS supervisors on the new timesheet, proper approval process, and the non-negotiable requirement for complete and timely documentation. Signed supervisor acknowledgment forms required. • Monthly Audit & Report Produce a monthly report of FWS student timesheet completeness/compliance. Report results to the Director of Financial Aid. • Freeze on Disbursements: All pending FWS payroll payments are being held until complete and signed timesheets are submitted. • Expected date of completion: 06/2026 Finding 3: Timely Return of Title IV (R2T4) Funds Condition: 6 out of 10 students tested for withdrawals and R2T4 did not have their Title IV program funds returned within the 45-day requirement. (HEA Section 484B & 34 CFR 668.22) • Establish Formal Withdrawal Date SOP, New SOP defining the official withdrawal date determination process (including school notification vs. last date of attendance), and immediate notification trigger to FA/Business Office. • Implement R2T4 Tracking Log & Checklist, Creation and mandatory use of an R2T4 Log to track the withdrawal date, calculation date, and refund date for every withdrawing student, ensuring adherence to the 45-day deadline. • Funds Returned: All late Title IV returns from the finding have now been processed and documented. • Staff Training: o Financial Aid and Registrar staff received refresher training on R2T4 regulations and deadlines. o Ongoing training scheduled annually and upon policy updates. • Internal R2T4 Processing Policy: o R2T4 calculations must be initiated within 10 business days of withdrawal notification. o Final return of funds must be processed by Day 40 (buffer before 45-day federal limit). • Expected date of completion: 06/2026 Finding 4: Entrance and Exit Counseling Documentation Condition: Entrance and exit counseling documentation was not provided for first-time borrowers, withdrawn students, or graduated students. (34 CFR 685.304) • Automated Verification System: o Financial Aid Office now verifies entrance counseling completion via the StudentAid.gov website prior to disbursing loans. • Exit Counseling Process: o Students flagged for exit counseling are immediately notified via email with instructions and a due date. o Confirmation of completion is pulled from StudentAid.gov or collected as a screenshot/PDF and saved. • Tracking Log: o A centralized loan counseling tracking log has been created to monitor: § Date of enrollment § First disbursement date § Withdrawal/graduation date § Counseling completion dates • Staff Training: o All Financial Aid staff have been trained on the new process for tracking and documenting counseling. o Training includes accessing StudentAid.gov reports and ensuring loan disbursement blocks are in place for non-compliance. • Student Hold Policy: o A registration or transcript hold may be applied for students who fail to complete required exit counseling after multiple reminders. • Expected date of completion: 06/2026

View Audit 374450

Finding 1164719 (2024-001)

Material Weakness 2024

Foodlink for Tulare County, INC

CA

Equipment & Real Property Management

Abrupt change in management caused a lapse in organizational knowledge, but new leadership has taken the proper steps to be audit-ready. The inventory management position has now been filled.

View Audit 374428

Finding 1164717 (2024-001)

Material Weakness 2024

County of Nodaway

MO

Subrecipient Monitoring Reporting § 200.510

After a review of the draft audit findings, Nodaway County shows that the original amount reported on the SEFA page was the full amount spent and should have only been the 75% (less the match amount which was paid through the Coronavirus State and Local Fiscal Recovery Funds). For future compliance,...

After a review of the draft audit findings, Nodaway County shows that the original amount reported on the SEFA page was the full amount spent and should have only been the 75% (less the match amount which was paid through the Coronavirus State and Local Fiscal Recovery Funds). For future compliance, the County Clerk has already implemented a SEFA reporting spreadsheet to better track the expenditures of federal funds.

View Audit 374422

Finding 1164686 (2024-002)

Material Weakness 2024

Row House Community Development Corporation

TX

Reporting Significant Deficiency § 200.512

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Condition and context: Row House CDC’s single audit reporting package for fiscal year 2023 including the completed DCF, was submitted to the FAC approximately 1 year after the deadline. The single audit reporting package for fiscal ...

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Condition and context: Row House CDC’s single audit reporting package for fiscal year 2023 including the completed DCF, was submitted to the FAC approximately 1 year after the deadline. The single audit reporting package for fiscal year 2024 including the completed DCF is expected to be submitted approximately 6 months late. Recommendation: Row House CDC should develop a schedule of critical dates for completion of the single audit leading up to the FAC deadline. Management’s response: Management has instituted a process to schedule annual external audits to comply with grant contracts and the Federal Data Clearing House filing deadlines beginning with the August 31, 2025 annual audit. Responsible officer: Daimian Hines, Board of Directors. Estimated completion date: February 1, 2026.

View Audit 374359

Finding 1164685 (2024-001)

Material Weakness 2024

Row House Community Development Corporation

TX

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Housing and Urban Development, Passed through City of Houston, HOME Investment Partnership Fund, Assistance Listing #14.239, Contract period: 08/2008 – 12/2028. Condition and context: ...

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Housing and Urban Development, Passed through City of Houston, HOME Investment Partnership Fund, Assistance Listing #14.239, Contract period: 08/2008 – 12/2028. Condition and context: We noted the rental rate for 1 out of 6 tenant agreements tested for eligible families did not agree to the actual amount paid by the tenant. The tenant agreement reflected $600 in monthly rent compared to the amount paid of $575. The lease amount paid by the tenant did comply with HUD guidelines. Recommendation: Strengthen procedures to consistently maintain rent roll and ensure lease agreements are correct based on allowable tenant rental rates. Management’s response: Management and the contract bookkeeper will verify rent rolls on a monthly basis. Responsible officer: Previn Jones, Property Manager. Estimated completion date: Immediately.

View Audit 374359

Finding 1164681 (2024-005)

Material Weakness 2024

Southwest Regional Development Commission

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding Summary: There was no formal review documented over reports tested. Responsible Individuals: Jay Trusty, Executive Director Corrective Action Plan: Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ...

Finding Summary: There was no formal review documented over reports tested. Responsible Individuals: Jay Trusty, Executive Director Corrective Action Plan: Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely. Anticipated Completion Date: June 2026

View Audit 374323

Finding 1164675 (2024-002)

Material Weakness 2024

Loveland Housing Authority

CO

HUD Housing Programs Special Tests & Provisions

Authority's Response: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies related to HQS inspections are being followed on a timely basis. Jessica Hinze, Director of Asset M...

Authority's Response: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies related to HQS inspections are being followed on a timely basis. Jessica Hinze, Director of Asset Management, will be responsible to implement this corrective action by December 31, 2025.

View Audit 374306

Finding 1164611 (2024-001)

Material Weakness 2024

Town of Cohasset

MA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Planned Corrective Action: All future ARPA reporting will be derived from trial balances generated from the accounting department staff. The trial balances will then be reviewed and entered into the reporting portal by the Town Manager by the reporting due date. Any variances or adjustments that are...

Planned Corrective Action: All future ARPA reporting will be derived from trial balances generated from the accounting department staff. The trial balances will then be reviewed and entered into the reporting portal by the Town Manager by the reporting due date. Any variances or adjustments that are necessary from the trial balance will be clearly documented for reconciliation and confirmed by the Town Accountant as accurate. Upon confirmation, the Town Manager will submit the portal. Planned Implementation Date of Corrective Action: March 2026 P&E Report (due by April 30, 2026) Person Responsible for Corrective Action: Town Accountant Town Manager

View Audit 374218

Finding 1164605 (2024-007)

Material Weakness 2024

Central Minnesota Jobs and Training Services

MN

Reporting § 200.510 § 200.512 § 200.520

Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the organization strengthen its internal controls over the reconciliation process, including implementing a formal review procedure and ensuring reconciliations are supported by complete and accurate docu...

Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the organization strengthen its internal controls over the reconciliation process, including implementing a formal review procedure and ensuring reconciliations are supported by complete and accurate documentation prior to audit fieldwork. Timely and accurate reconciliations are critical to maintaining reliable financial reporting and audit readiness. Action Taken: CMJTS acknowledges the delay and has been making improvements to ensure reconciliations are done timely. Accounting staff have been given additional training on bank reconciliations, and they are now reconciling bank transactions daily. This real time reconciling helps ensure that all transactions are processed accurately. Bank reconciliations are then signed off by Finance Manager and the Board Treasurer monthly. Accounting staff have been given additional training on statement of financial position reconciliations and will be reconciling them monthly. The statement of financial position, with supporting documentation, will then be signed off by the Finance Manager monthly.

View Audit 374211

Finding 1164604 (2024-006)

Material Weakness 2024

Central Minnesota Jobs and Training Services

MN

Questioned Costs Allowable Costs / Cost Principles Eligibility

Inadequate Approval Controls Over Adjusting Journal Entries and Invoices Recommendation: We recommend following documented controls to enforce approval for adjusting journal entries. We also recommend ensuring invoice processing workflows include mandatory approvals before payment. We further recomm...

Inadequate Approval Controls Over Adjusting Journal Entries and Invoices Recommendation: We recommend following documented controls to enforce approval for adjusting journal entries. We also recommend ensuring invoice processing workflows include mandatory approvals before payment. We further recommend conducting periodic audits to verify compliance with approval policies. Action Taken: CMJTS migrated to a new accounting software in February of 2025. This software has systematic approval workflows built in to ensure approvals are done on journal entries before they are posted and invoices before they can be paid.

View Audit 374211 Questioned Costs: $1

Finding 1164603 (2024-005)

Material Weakness 2024

Central Minnesota Jobs and Training Services

MN

Subrecipient Monitoring Cash Management Reporting

Ineffective Grant Management Recommendation: Establish a standardized process for reviewing grant budgets against actual expenditures, with clearly defined roles and timelines. Deliver targeted training to relevant staff on grant reporting protocols and variance analysis. Implement a cross-functiona...

Ineffective Grant Management Recommendation: Establish a standardized process for reviewing grant budgets against actual expenditures, with clearly defined roles and timelines. Deliver targeted training to relevant staff on grant reporting protocols and variance analysis. Implement a cross-functional review procedure prior to report submission to ensure accuracy and completeness. Action Taken: Since migrating to the new accounting software in February of 2025, CMJTS program managers have better access to reporting for their budgets. Budgets are also loaded into the system by month, and program managers are then able to track program to date expenses versus the what had been planned. Additionally, CMJTS accounting staff has moved to ‘real-time accounting’, meaning that all transactions are being recorded right away in order to flow through to program manager reports. Additionally, the CMJTS Finance Manager meets with program managers on a monthly basis to review budgets and provide additional training. These additional steps empower the program managers to take ownership of their budgets and be able to make more informed decisions on running their programs.

View Audit 374211

Finding 1164602 (2024-004)

Material Weakness 2024

Central Minnesota Jobs and Training Services

MN

Questioned Costs Allowable Costs / Cost Principles Reporting

Documentation of Allocations for Salaries and Wage Costs Recommendation: The Organization should establish and implement a comprehensive documentation retention policy that includes clear procedures for maintaining records supporting the allocation of employee time. This policy should ensure that al...

Documentation of Allocations for Salaries and Wage Costs Recommendation: The Organization should establish and implement a comprehensive documentation retention policy that includes clear procedures for maintaining records supporting the allocation of employee time. This policy should ensure that all relevant documentation—such as timesheets and work allocation records—is retained for the required period and readily accessible for audit purposes. Additionally, staff involved in timekeeping and financial reporting should receive training on documentation requirements under the Uniform Guidance. Action Taken: CMJTS has since worked with DEED to update our cost allocation policy, and DEED approved our new policy. In this policy, the CMJTS fiscal team will work with CMJTS program managers to update allocations for the upcoming month. Changes to allocations will be documents and saved for record retention.

View Audit 374211 Questioned Costs: $1

Finding 1164601 (2024-003)

Material Weakness 2024

Central Minnesota Jobs and Training Services

MN

Questioned Costs Allowable Costs / Cost Principles

Documentation of Allocations for Costs Recommendation: The Organization should adopt a comprehensive documentation retention policy that includes specific procedures for maintaining records related to cost allocations. This policy should ensure that all relevant documentation is retained for the req...

Documentation of Allocations for Costs Recommendation: The Organization should adopt a comprehensive documentation retention policy that includes specific procedures for maintaining records related to cost allocations. This policy should ensure that all relevant documentation is retained for the required period and is readily accessible for audit purposes. Additionally, the Organization should enforce a formal review process to verify the accuracy and compliance of cost allocations. Staff responsible for financial record-keeping and compliance should receive training on documentation standards, review procedures, and the requirements of the Uniform Guidance. Action Taken: CMJTS has since worked with DEED to update our cost allocation policy, and DEED approved our new policy. In this policy, the CMJTS fiscal team will work with CMJTS program managers to update allocations for the upcoming month. Changes to allocations will be documents and saved for record retention.

View Audit 374211 Questioned Costs: $1

Finding 1164505 (2024-001)

Material Weakness 2024

Town of Winchester, New Hampshire

NH

Equipment & Real Property Management

Finding #2024-001 – Equipment and Real Property Management Description of Finding: As a recipient of a direct federal award under the Water and Waste Disposal Systems for Rural Communities (ALN 10.760) program, the Town is required to comply with mandatory compliance requirements. Per the OMB Compli...

Finding #2024-001 – Equipment and Real Property Management Description of Finding: As a recipient of a direct federal award under the Water and Waste Disposal Systems for Rural Communities (ALN 10.760) program, the Town is required to comply with mandatory compliance requirements. Per the OMB Compliance Supplement, one requirement that recipients are expected to comply with pertains to Equipment and Real Property Management. The Town does not maintain a separate schedule identifying all equipment purchased with federal funds. Contact Person: Karey Miner, Town Administrator Statement of Concurrence or Nonconcurrence: Concurrence Planned Correction Action: Going forward, the Town of Winchester will carefully review all documents pertaining to any federal funds granted. We will also keep a record of all purchases made from federal funds by creating an inventory worksheet and submitting our capital assets. Any items sold would be logged and have complete documentation of the sale. Anticipated Completion Date: Completion is anticipated for the June 30, 2025 financial reporting.

View Audit 374074

Finding 1164503 (2024-002)

Material Weakness 2024

Grant County Fire Protection District No. 7

WA

Procurement, Suspension & Debarment § 200.318

Finding ref number: 2024-001 Finding captions: The district did not have adequate internal controls ensuring accurate reporting of its financial statements. Name, address, and telephone of District contact person: Erick Brittain, Fire Chief PO Box 1449, Soap Lake, WA 98851 (509) 246-0321 Corrective ...

Finding ref number: 2024-001 Finding captions: The district did not have adequate internal controls ensuring accurate reporting of its financial statements. Name, address, and telephone of District contact person: Erick Brittain, Fire Chief PO Box 1449, Soap Lake, WA 98851 (509) 246-0321 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). 1. Develop and implement Written Policies and Procedures- The District will immediately develop formal, written internal control policies and procedures specific to financial reporting. This will include a robust internal review process to ensure all financial statements are accurate, properly supported and classified correctly prior to submission. Assigned to: Fire Chief and Administrative Assistant 2. Mandatory Financial Reporting Training: The Administrative Assistant and Fire Chief will attend ongoing training on Budgeting, Accounting and Reporting System (BARS) to gain a comprehensive understanding of proper financial reporting requirements and principals Assigned to: Fire Chief and Administrative Assistant 3. Cross Training and Segregation of Duties: The District will establish clear segregation of duties to ensure no single employee has control over all steps of a financial transaction or reporting process. The Administrative Assistant and Fire Chief will be cross trained to provide independent secondary review of the financial statements as well as obtaining Board of Commissioner Approval. Assigned to: Fire Chief and Administrative Assistant. 4. Contract with a third-party scheduling platform: The District will contract with a third-party vendor to accurately track employee time off in accordance with Grant County Fire District #7 paid time off policy. Assigned to: Fire Chief. Anticipated date to complete the corrective action: Ongoing/ December 31st 2025 Finding ref number: 2024-002 Finding captions: The district did not have adequate controls and did not comply with federal suspension, debarment and procurement requirements Name, address, and telephone of District contact person: Erick Brittain, Fire Chief PO Box 1449, Soap Lake, WA 98851 (509) 246-0321 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). 1. Develop and Implement Comprehensive Procurement and Public Works Policies: The District will immediately develop and adopt robust written procurement and public works policies and procedures. These policies will ensure compliance with both federal regulations and Washington state law (RCW). The policies will include detailed procedures for: ○ Vendor and Subcontractor Vetting: Incorporating explicit steps for checking potential vendors against the federal System for Award Management (SAM) database to ensure they are not suspended or debarred. This process will apply to all federally funded procurements, as well as any other procurements exceeding the federal threshold of $25,000 paid with federal funds. ○ Competitive Bidding: Establishing clear thresholds for purchases and public works projects requiring minimal, informal, or formal competitive bidding, in line with state guidelines. ○ Public Works Requirements: Mandating compliance with prevailing wage requirements and incorporating bonding and retainage rules for all public works projects. ○ Documentation: Requiring detailed record-keeping for all procurement activities, including bids, vendor evaluations, and justification for contract awards. ○ Contract Clauses: Including a standard contract clause affirming vendor understanding and compliance with federal debarment and suspension requirements. ○ Policy Approval: Submitting the draft policies for review and adoption by the district’s governing body. ○ Assigned to: Fire Chief and Administrative Assistant. 2. Conduct Staff Training: All relevant staff, particularly the Fire Chief and Administrative Assistant, will undergo mandatory training on the new policies and procedures. Training will cover the correct application of procurement rules, the importance of federal suspension and debarment checks, and proper documentation procedures. ○ Assigned to: Fire Chief. 3. Implement Management Review and Oversight: The Fire Chief will conduct and document a review of all procurement and public works transactions to ensure compliance with the newly adopted policies before any contract is finalized, or a purchase order is issued. ○ Assigned to: Fire Chief. 4. Establish Periodic Compliance Self-Assessment: The District will perform annual self-assessments of its procurement process to identify and correct any control weaknesses and ensure ongoing compliance with federal and state regulations. ○ Assigned to: Fire Chief Anticipated date to complete the corrective action: Ongoing/ December 31st, 2025.

View Audit 374069

Finding 1164496 (2024-004)

Material Weakness 2024

Catholic Community Services, INC

AK

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding: 2024-004: Significant Deficiency in Internal Controls over Compliance – Eligibility Name of Contact Person: Tray Miller Controller Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: Management will ensure eligibility forms are thoroughly reviewed. Proposed C...

Finding: 2024-004: Significant Deficiency in Internal Controls over Compliance – Eligibility Name of Contact Person: Tray Miller Controller Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: Management will ensure eligibility forms are thoroughly reviewed. Proposed Completion Date: 6/30/25

View Audit 374065

Finding 1164495 (2024-003)

Material Weakness 2024

Catholic Community Services, INC

AK

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

Finding: 2024-003: Material Weakness in Internal Controls over Compliance - Single Audit Report Submission Name of Contact Person: Tray Miller Controller Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: CCS will work with its audit firm to ensure the audit is submi...

Finding: 2024-003: Material Weakness in Internal Controls over Compliance - Single Audit Report Submission Name of Contact Person: Tray Miller Controller Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: CCS will work with its audit firm to ensure the audit is submitted in a timely manner. Proposed Completion Date: 6/30/25

View Audit 374065

Finding 1164491 (2024-001)

Material Weakness 2024

Town of Bristol, Vermont

VT

Cash Management Internal Control / Segregation of Duties § 200.302

CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) Contact Person Responsible for Corrective Action: Gregory Faust, Town Administrator Corrective Action: The Town of Bristol will take the following actions to address finding 2024-001: The Town of Bristol will adopt and implement Cash Management Po...

CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) Contact Person Responsible for Corrective Action: Gregory Faust, Town Administrator Corrective Action: The Town of Bristol will take the following actions to address finding 2024-001: The Town of Bristol will adopt and implement Cash Management Policy that ensures compliance with federal requirements. This policy will cover drawdowns, disbursement timing, and reconciliation of federal funds. This policy will be reviewed and approved by Town Administrator and the Selectboard. Once the policy is adopted, training will be provided for all staff involved in managing federal funds. The Town will establish procedures for reviewing and reconciling balances and drawdowns. Anticipated Completion Date: January 1, 2026

View Audit 374063

Finding 1164490 (2024-003)

Material Weakness 2024

Catholic Housing Corporation of Mt Penn

PA

Special Tests & Provisions Cash Management HUD Housing Programs

Management’s Response: Although the Organization does not currently use an interest-bearing account for project funds, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in th...

Management’s Response: Although the Organization does not currently use an interest-bearing account for project funds, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this recommendation to determine the appropriate course of action.

View Audit 374062

Finding 1164488 (2024-002)

Material Weakness 2024

Catholic Housing Corporation of Mt Penn

PA

HUD Housing Programs Significant Deficiency

Management’s Response: Management agrees with the finding above. Both the CEO and Director of Finance have been replaced by a new transitional CEO and Director of Finance and they will review the existing accounting policies and procedures and implement appropriate procedures and controls to incorpo...

Management’s Response: Management agrees with the finding above. Both the CEO and Director of Finance have been replaced by a new transitional CEO and Director of Finance and they will review the existing accounting policies and procedures and implement appropriate procedures and controls to incorporate the recommendations above.

View Audit 374062

Finding 1164486 (2024-003)

Material Weakness 2024

Catholic Housing Corporation of Lansford

PA

Special Tests & Provisions Cash Management HUD Housing Programs

Management’s Response: Although the Corporation does not currently use an interest-bearing account for project funds, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the...

Management’s Response: Although the Corporation does not currently use an interest-bearing account for project funds, due to the ongoing operation of the program and continuous activity within the project funds account, any interest earned in such an account would be negligible. Management is in the process of evaluating this recommendation to determine the appropriate course of action.

View Audit 374060

Finding 1164484 (2024-002)

Material Weakness 2024

Catholic Housing Corporation of Lansford

PA

HUD Housing Programs Significant Deficiency

Management’s Response: Management agrees with the finding above. Both the CEO and Director of Finance have been replaced by a new transitional CEO and Director of Finance and they will review the existing accounting policies and procedures and implement appropriate procedures and controls to incorpo...

Management’s Response: Management agrees with the finding above. Both the CEO and Director of Finance have been replaced by a new transitional CEO and Director of Finance and they will review the existing accounting policies and procedures and implement appropriate procedures and controls to incorporate the recommendations above.

View Audit 374060

Finding 1164482 (2024-001)

Material Weakness 2024

Baptist Health Care, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.400 § 200.405

Finding 2024-001 (A/B – Activities Allowed or Unallowed and Allowable Costs / Cost Principles) US Department of Homeland Security Federal Emergency Management Agency (FEMA), Assistance Listing 97.036 COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) Name of contact p...

Finding 2024-001 (A/B – Activities Allowed or Unallowed and Allowable Costs / Cost Principles) US Department of Homeland Security Federal Emergency Management Agency (FEMA), Assistance Listing 97.036 COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) Name of contact person: Warren Pate, Vice President Finance Corrective action: The Vice President Finance will oversee repayment to FEMA a total of $79,118.82, representing invoices that were submitted for reimbursement more than once ($77,521.50), and an invoice for which reimbursement was requested greater than the invoice amount ($1,597.32). Additionally, a review of all project amounts planned to be submitted for future FEMA reimbursement will be conducted at the direction of the Vice President Finance, to ensure the completeness and accuracy of all project details. Proposed completion date: March 31, 2025

View Audit 374044 Questioned Costs: $1

Finding 1164481 (2024-002)

Material Weakness 2024

Goose II Housing Development Fund Company, Inc.

NY

Questioned Costs HUD Housing Programs Eligibility

2024-002: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and for both the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: • Form HUD-50059, Owner’s Certification of Compliance with HUD’s Tena...

2024-002: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and for both the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: • Form HUD-50059, Owner’s Certification of Compliance with HUD’s Tenant Eligibility and Rent Procedures was not updated before the tenant’s anniversary date. • There was no verification of income by a third party provided. • There was no signed move-in/move-out inspection form provided. • There was no signed lease provided. Additionally, our testing indicated that the required deposits to the replacement reserve account had not been made for the last quarter of the Corporation’s fiscal year for any tenants. Recommendation: We recommend the Corporation establish procedures and internal controls to ensure that all required documentation is maintained, and all required reserve deposits are made timely, in accordance with HUD requirements. Action Taken: Management concurs with this recommendation. Since assuming property management on June 1, 2025, ULREDC has conducted a tenant file audit. All property management staff have been properly trained to ensure compliance with certification, documentation, and inspection requirements. Missing documentation, including Form HUD-50059, income verifications, and leasing inspections, is being corrected. Replacement reserve deposits were delayed because properties were not cash flowing. As leasing stabilizes, deposits will resume and be verified once RealPage is fully active. RealPage will serve as the compliance and record-retention platform. Quarterly internal compliance reviews will be instituted to confirm file accuracy and documentation completeness.

View Audit 374026 Questioned Costs: $1

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