Corrective Action Plans

Finding 1224986 (2025-047)

Material Weakness 2025

RI

Eligibility Special Tests & Provisions Subrecipient Monitoring § 200.303

The Department updated Policy (218-RICR-20-002) to reflect 45 CFR 205.55, including procedures for using IEVS interfaces and incorporating the resulting information into eligibility determinations. The updated policy will be sent to OMB 7/1/26. Additionally, the updated policy will be discussed at m...

The Department updated Policy (218-RICR-20-002) to reflect 45 CFR 205.55, including procedures for using IEVS interfaces and incorporating the resulting information into eligibility determinations. The updated policy will be sent to OMB 7/1/26. Additionally, the updated policy will be discussed at meetings (Office Hours, Training consultations, and Quarterlies). System interfaces will run on a quarterly basis consistent with the language in 45 CFR §205.55 regarding all applicants. This process is being tracked and prioritized in BRR-141767 which is the ticket number used to communicate with the vendor. In addition, DHS is strengthening operational controls to ensure required IEVS interfaces are executed, reviewed, and acted upon within required federal timeframes. Supervisors will monitor outstanding interface matches and timeliness of case actions as part of routine quality assurance activities to ensure interface information is appropriately evaluated, documented within the electronic case record, and incorporated into eligibility determinations. These actions will be supported by the Department's broader supervisory quality assurance and pre-authorization review initiatives to improve verification accuracy, ensure timely processing of electronic data matches, and reduce future eligibility errors. The Department also notes that a portion of the untimely processing identified during the audit occurred during the RIBridges cybersecurity incident, when staff were operating under documented Business Continuity Plan (BCP) procedures to restore critical operations and address processing backlogs. While these circumstances contributed to delays during the audit period, the Department recognizes the need to strengthen routine controls and has implemented the corrective actions described above. Information security enhancements are further addressed in response to Finding 2025-032. Anticipated Completion Date: Ongoing – The process of posting updated policy and then the public comment period historically takes about 6 months. Disseminating information to staff regarding the policy updates will begin July 2026 and continue until saturation. Contact Person: Donna Rook, Administrator, Family & Adult Services, Department of Human Services donna.m.rook@dhs.ri.gov

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Finding 1224985 (2025-046)

Material Weakness 2025

State of Rhode Island

RI

Eligibility Internal Control / Segregation of Duties Material Weakness

The Department has developed a comprehensive Multi-Program Eligibility Review Tool designed to strengthen supervisory oversight and improve consistency in eligibility determinations across public assistance programs. The tool, currently in final development, will be implemented statewide and utilize...

The Department has developed a comprehensive Multi-Program Eligibility Review Tool designed to strengthen supervisory oversight and improve consistency in eligibility determinations across public assistance programs. The tool, currently in final development, will be implemented statewide and utilized by supervisory staff as part of routine quality assurance and case review activities. The review tool has been expanded to specifically address the documentation deficiencies identified through the audit, including verification of citizenship and identity for all household members, residency documentation, hardship determinations, employment plans, initial applications, recertifications, interim reports, and required case documentation maintained within RIBridges. In addition, the Department has revised the DHS-2H Hardship Request form to clearly document hardship eligibility criteria and require participant attestation for the applicable hardship category, strengthening documentation supporting eligibility determinations. To further strengthen internal controls, the Department will: • implement supervisory case reviews using the Multi-Program Review Tool; • provide staff training on documentation and eligibility requirements; • monitor review results to identify recurring trends and implement corrective coaching where needed; and • incorporate findings into ongoing quality assurance and program monitoring to ensure sustained compliance with eligibility documentation requirements. These actions are intended to strengthen supervisory oversight, improve documentation compliance, and reduce the risk of unsupported eligibility determinations identified in the audit. Anticipated Completion Date: Fall of 2026 Contact Persons: Donna Rook, Administrator, Family & Adult Services, Department of Human Services donna.m.rook@dhs.ri.gov Vania Rebollo, Assistant Administrator Family and Children Service, Department of Human Services Vania.Rebollo@dhs.ri.gov

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Finding 1224974 (2025-045)

Material Weakness 2025

State of Rhode Island

RI

Reporting

RIDOH agrees with the finding and recommendations. 2025-045a: RIDOH will require review of all UGSs monthly against the Workday transactional data and the Federal Monthly Grants Tracker to ensure expenditure amounts agree on all spreadsheets. 2025-045b: Grants Management staff will verify cumulative...

RIDOH agrees with the finding and recommendations. 2025-045a: RIDOH will require review of all UGSs monthly against the Workday transactional data and the Federal Monthly Grants Tracker to ensure expenditure amounts agree on all spreadsheets. 2025-045b: Grants Management staff will verify cumulative transactional data before signing off on all Federal Financial Reports (FFRs). 2025-045c: RIDOH will review the RIFANS and Workday transactional data for Immunization FFRs submitted in SFY2025 and submit amended FFRs as required. RIDOH will complete and submit the remaining two overdue FFRs. Anticipated Completion Dates: 2025-045a / 2025-045b: July 31, 2026 2025-045c: July 31, 2026 for ELC, December 31, 2026 for Immunization Contact Persons: Carla Lundquist, Deputy CFO / Federal Grants Manager, Department of Health carla.lundquist@health.ri.gov Shannon Healy, Assistant Federal Grants Manager, Department of Health shannon.healy@health.ri.gov Julie DeMelo, Assistant Director of Health (Budget & Finance), Department of Health julie.demelo@health.ri.gov

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Finding 1224973 (2025-044)

Material Weakness 2025

State of Rhode Island

RI

Cash Management § 200.305

RIDOH agrees with the finding and recommendations. 2025-044a: RIDOH will examine and document internal processes for requesting federal drawdowns and will create and implement revised policies and procedures to align with both federal requirements and Workday requirements for documentation of expend...

RIDOH agrees with the finding and recommendations. 2025-044a: RIDOH will examine and document internal processes for requesting federal drawdowns and will create and implement revised policies and procedures to align with both federal requirements and Workday requirements for documentation of expenditures. 2025-044b: RIDOH will review and reconcile ELC and Immunization grant awards reporting excess cash drawdowns as of 6/30/2025 and will make adjustments as appropriate to ensure accurate grant award tracking. Anticipated Completion Dates: 2025-044a: June 30, 2027 2025-044b: October 31, 2026 Contact Persons: Alisha Collella, Chief Financial Office, Department of Health alisha.colella@health.ri.gov Sarah Parker, Assistant Director of Health (Budget & Finance), Department of Health sarah.parker@health.ri.gov Carla Lundquist, Deputy CFO / Federal Grants Manager, Department of Health carla.lundquist@health.ri.gov Julie DeMelo, Assistant Director of Health (Budget & Finance), Department of Health julie.demelo@health.ri.gov

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Finding 1224972 (2025-043)

Material Weakness 2025

State of Rhode Island

RI

Allowable Costs / Cost Principles § 200.430

RIDOH agrees with this repeat finding and recommendations. RIDOH staff often do not pay attention to the Budgeted Allocation column on their time sheets, focusing only on their reporting of time and effort, which leads to inaccurate cumulative Budgeted Allocations on Variance Reports leading to inac...

RIDOH agrees with this repeat finding and recommendations. RIDOH staff often do not pay attention to the Budgeted Allocation column on their time sheets, focusing only on their reporting of time and effort, which leads to inaccurate cumulative Budgeted Allocations on Variance Reports leading to inaccurate variances for correction. The RIDOH reconciliation methodology includes a step to compare reported time and effort to financial system payroll reports (the Variance Correction tab in each reconciliation adjustment calculation spreadsheet). This ensures that all adjustments are accurately processed to the appropriate grants even if they do not appear to agree with the variances in individual Variance Reports. 2025-043a: RIDOH abolished all “umbrella” or general Programs/Activities from Time Sheet Workbooks as of SFY2027 Qtr1. All grant activities now are reported with Appropriation numbers, and grouped activities were removed, except for Medicaid Match account pairs and consecutive federal awards for the same purpose which are spent down in sequence (e.g., DWQ State Revolving Fund awards). RIDOH continues to monitor the status of reporting by Project Tags in Workday, which will provide automatic reconciliation per time and effort reported. Currently, reporting by Project Tags results in inaccurate charging of leave time. When that issue has been resolved, RIDOH will switch to Workday Project Tag reporting and will discontinue using Time Sheet Workbooks. 2025-043b: RIDOH will review SFY2026 Time Sheet Workbooks and revise them to show the correct budgeted allocations, providing the basis for the variance adjustments. Any revisions will be documented. Time and effort reported will not be changed. For SFY2027, RIDOH Grants Management began providing payroll reports formatted by the Time Sheet Workbook Programs/Activities for Division Finance Liaisons to update and share with Division staff, to support correct recording of Budgeted Allocations in Time Sheet Workbooks. RIDOH Grants Management will continue to do this quarterly, ensuring accurate variance calculations on quarterly Variance Reports. 2025-043c: RIDOH will review the SFY2025 payroll reconciliations in question and make corrections as needed. Anticipated Completion Dates: 2025-043a: Enhanced reporting completed. Transition to Workday Project Tag reporting by June 30, 2027 2025-043b: Ongoing 2025-043c: December 31, 2026 Contact Persons: Carla Lundquist, Deputy CFO / Federal Grants Manager, Department of Health carla.lundquist@health.ri.gov Shannon Healy, Assistant Federal Grants Manager, Department of Health shannon.healy@health.ri.gov

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Finding 1224960 (2025-041)

Material Weakness 2025

State of Rhode Island

RI

Subrecipient Monitoring Procurement, Suspension & Debarment

Any missing or incomplete policy and procedure items identified during the audit process are currently in the process of being included in a revised draft of the Corporation’s federal grants policy manual. The Corporation expects a revised and all-encompassing version of the manual to be finalized a...

Any missing or incomplete policy and procedure items identified during the audit process are currently in the process of being included in a revised draft of the Corporation’s federal grants policy manual. The Corporation expects a revised and all-encompassing version of the manual to be finalized and filed by the end of March 2026. Anticipated Completion Date: March 31, 2026 Contact Person: Justin Medeiros, Senior Controller / CFO, Rhode Island Commerce Corporation justin.medeiros@commerceri.com

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Finding 1224959 (2025-042)

Material Weakness 2025

State of Rhode Island

RI

Subrecipient Monitoring § 200.332

Management agrees with this finding and will improve the documentation of subrecipient audit report reviews to include notation of whether any findings in the single audit report pertained to the CPF subaward require a management decision in accordance with Uniform Guidance and whether any other fin...

Management agrees with this finding and will improve the documentation of subrecipient audit report reviews to include notation of whether any findings in the single audit report pertained to the CPF subaward require a management decision in accordance with Uniform Guidance and whether any other findings reported could indirectly impact the administration of the subaward. Management will add the following fields to the Pandemic Recovery Office’s reviewing document titled “PRO Fin Risk Template -DOA-PRO-LTCTR4”: 1. Does the Single Audit report include any findings pertaining to the CPF subaward? (YES/NO) 2. Are there any other findings reported that could indirectly impact the administration of the subaward? (YES/NO) Anticipated Completion Date: Immediately but no later than August 31, 2026. Contact Persons: Paul Dion, Director, Pandemic Recovery Office, Department of Administration paul.l.dion@doa.ri.gov Sagree Sharma, Capital Projects Fund Administrator, Pandemic Recovery Office, Department of Administration sagree.sharma@doa.ri.gov

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Finding 1224957 (2025-040)

Material Weakness 2025

State of Rhode Island

RI

Procurement, Suspension & Debarment § 200.327

The Corporation’s legal counsel is currently working to draft amendments to those contracts discovered during the audit process that did not contain specific Uniform Guidance (2 CFR § 200.327 and 2 CFR Part 200, Appendix II) provisions referenced in the finding narrative. The Corporation expects the...

The Corporation’s legal counsel is currently working to draft amendments to those contracts discovered during the audit process that did not contain specific Uniform Guidance (2 CFR § 200.327 and 2 CFR Part 200, Appendix II) provisions referenced in the finding narrative. The Corporation expects these amendments to be finalized and executed by the end of March 2026. Anticipated Completion Date: March 31, 2026 Contact Person: Justin Medeiros, Senior Controller / CFO, Rhode Island Commerce Corporation justin.medeiros@commerceri.com

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Finding 1224956 (2025-039)

Material Weakness 2025

State of Rhode Island

RI

Subrecipient Monitoring § 200.332 § 200.403

Management agrees with the finding that subrecipient monitoring procedures were insufficient to ensure subrecipient audit reports are obtained and reviewed. Monitoring procedures were not in place to ensure adequate documentation was obtained regarding the use of payment advances. The Pandemic Recov...

Management agrees with the finding that subrecipient monitoring procedures were insufficient to ensure subrecipient audit reports are obtained and reviewed. Monitoring procedures were not in place to ensure adequate documentation was obtained regarding the use of payment advances. The Pandemic Recovery Office has communicated with the Executive Office of Housing on the best practices to be employed to ensure that effective subrecipient monitoring takes place. To that end the Executive Office of Housing has implemented policies and procedures to: • Ensure the timely review of subrecipient audit reports and the issuance of management decisions in accordance with the Uniform Guidance. In particular, the Executive of Housing (EOH) now requires that subrecipients submit their Single Audit Report or financial audit report when submitting for annual funding. At that time, these reports are reviewed by EOH, and action is taken as needed regarding management decisions. • Develop and implement internal controls to ensure that adequate documentation of monitoring procedures and support for subrecipient expenditures is obtained. EOH executes periodic site visits of subrecipients at which time expenditures are reviewed and documentation for said expenditures is obtained (i.e., invoices, demonstration of services performed, etc.). • Strengthen and improve subrecipient monitoring procedures to ensure compliance with the terms and conditions of the grant award. PRO will communicate to EOH the need to provide the proper reconciliation documentation for payment advances made to subrecipients and acquire supporting documentation for reimbursement of subrecipient expenditures. • Enhance controls to ensure all award identifying information required by 2 CFR §200.332(b)(1) is accurately included in the subaward. PRO will reiterate to EOH the need for subrecipients to have an accurate Unique Entity Identification (UEI) number, issued by SAM.gov, to receive funding under the State Fiscal Recovery Fund and/or the Emergency Rental Assistance programs. Further, EOH will review all subawards to ensure that every subaward includes the Federal Award Identification Number, Assistance Listing Number, and program title. Anticipated Completion Date: September 30, 2026 Contact Persons: Paul Dion, Director, Pandemic Recovery Office, Department of Administration paul.l.dion@doa.ri.gov Brianna Ruggiero, Chief of Staff, Pandemic Recovery Office, Department of Administration brianna.ruggiero@doa.ri.gov

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Finding 1224954 (2025-038)

Material Weakness 2025

State of Rhode Island

RI

Reporting Internal Control / Segregation of Duties

Initially, the Pandemic Recovery Office used contractors to help with the ERA 2 program data validation function for U.S. Treasury reporting purposes. PRO decided to directly incorporate the ERA 2 data validation process into PRO’s operations using State personnel rather than contractors. At this tr...

Initially, the Pandemic Recovery Office used contractors to help with the ERA 2 program data validation function for U.S. Treasury reporting purposes. PRO decided to directly incorporate the ERA 2 data validation process into PRO’s operations using State personnel rather than contractors. At this transition point, PRO staff became aware that inconsistencies existed in the demographic categorization of ERA 2 participant data. PRO hired a consultant, who along with PRO staff, developed a Power BI model and standardized the logic associated with the assessment of the ERA 2 participant data. Once PRO standardized the data across ERA 2 participants, PRO updated the ERA 2 participant demographic data in the final ERA 2 report to U.S. Treasury to reflect the new data standardization process PRO implemented. The standardization of the ERA 2 participant demographic data corrected the earlier reports submitted to U.S. Treasury. The final ERA 2 report, as is the case with all U.S. Treasury reports, is cumulative as of the date of submission of the report. The final ERA 2 report covered the entire period of performance for the ERA 2 program, the end point of which was September 30, 2026. Anticipated Completion Date: January 26, 2026, the date on which the final ERA 2 report was submitted. Contact Persons: Paul Dion, Director, Pandemic Recovery Office, Department of Administration paul.l.dion@doa.ri.gov Brianna Ruggiero, Chief of Staff, Pandemic Recovery Office, Department of Administration brianna.ruggiero@doa.ri.gov

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Finding 1224953 (2025-037)

Material Weakness 2025

State of Rhode Island

RI

Eligibility Special Tests & Provisions

2025-037a: Members of the Income Support team will meet regularly with the WDS team to identify areas of concern and to evaluate alternative ways to strengthen the overall program effectiveness including subsequent RESEA activities will be among the topics discussed. These activities, among others, ...

2025-037a: Members of the Income Support team will meet regularly with the WDS team to identify areas of concern and to evaluate alternative ways to strengthen the overall program effectiveness including subsequent RESEA activities will be among the topics discussed. These activities, among others, have been limited due to inadequate funding. 2025-037b: The DLT Data and Performance Unit prepared recommendations for an amended RESEA algorithm. The resolution team (comprised of members from the Data and Performance Unit, Income Support, Workforce Development Services, and the Office of Planning, Integrity, and Compliance) endorsed the recommendation. During Quarter 3 the proposal was brought before Department Executive Leadership. Leadership endorsed and approved the final draft. Anticipated Completion Date: November 30, 2026 Contact Person: Philip D’Ambra, Deputy Director (Income Support) UI Director, Department of Labor and Training philip.l.dambra@dlt.ri.gov

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Finding 1224952 (2025-036)

Material Weakness 2025

State of Rhode Island

RI

Reporting Internal Control / Segregation of Duties

2025-036a: ETA 2112 & ETA 191: RIDLT’s Business Affairs Division agrees with the audit findings that this report has been submitted late due to delays in completing the required reconciliations. The figures reported on the ETA-2112 & ETA 191 must agree with bank records, and reconciling balances wit...

2025-036a: ETA 2112 & ETA 191: RIDLT’s Business Affairs Division agrees with the audit findings that this report has been submitted late due to delays in completing the required reconciliations. The figures reported on the ETA-2112 & ETA 191 must agree with bank records, and reconciling balances with another State agency has been particularly challenging, especially following the transition to the new system. To address this issue, we will meet with the other agency as soon as possible to review the reconciliation process, identify and resolve outstanding differences, and establish a timelier reconciliation schedule. We will also make the other agency aware of this audit finding and emphasize the importance of completing reconciliations promptly to ensure future reports are submitted accurately and on time. ETA 9130 & ETA 2208A: RIDLT’s Business Affairs Division agrees with the audit findings and has already implemented a schedule and secondary review documentation process for USDOL’s new ETA 9130 reporting system. This new system requires preparer and certifier approvals. USDOL does not allow for these two approvers to be the same person. The report itself shows only the final certifier’s approval. RIDLT has found additional documentation within the system that we subsequently printed as proof that there were two separate signatures on the reports and will continue to do so going forward. This along with dates for preparer and certifier to complete the reporting process will be added to the procedures and marked as recurring “to do” items in employees’ calendars to ensure timely reporting. ETA 9050, 9052, and 9055: RIDLT’s Labor Market Information Division agrees with the audit findings. To improve accountability and monitoring, a formal report tracking process has been implemented. All required reports are now documented on the date of submission. For any report not submitted by the established deadline, the reason for the delay is documented and maintained as part of the reporting record. Examples of documented exceptions may include delays resulting from missing source data, data requiring clarification or validation, system-related issues, or other circumstances affecting the timely completion of the report. Additionally, management has implemented a supervisory review and verification process. Supervisors are now required to verify that reports have been submitted by the required due date and that the underlying data has been reviewed for completeness and accuracy. Documentation of this review is maintained to provide an audit trail and strengthen internal oversight. Management also recognizes the need for a formal communication protocol when circumstances outside the reporting unit's control may affect the ability to meet established reporting deadlines. To address this, management will develop and implement a notification procedure requiring timely communication with ETA whenever reporting delays are anticipated. Such notifications will identify the cause of the delay, including but not limited to staffing shortages resulting from temporary employee leave, vacancies, delays in receiving required information from other divisions, or other operational constraints. The notification will also include, when available, an estimated timeline for report completion and submission. Management believes these corrective actions will strengthen internal controls, improve documentation and oversight, and enhance communication regarding reporting requirements. These measures are intended to reduce the risk of future late submissions and ensure greater compliance with reporting deadlines and program requirements. 2025-036b: The report in question was amended on 3/31/2026. Anticipated Completion Dates: ETA 2112 & ETA 191: September 2026. This timeframe will allow us to complete the outstanding reconciliations from previous months, resolve any discrepancies, and implement processes to support timely submission of future reports. ETA 9050, 9052, and 9055: September 2026. ETA 9130 & ETA 2208A: Reports for quarter ending June 30, 2026. Contact Persons: Rosanna Hernandez, Business Affairs, Department of Labor and Training rossanna.hernandez@dlt.ri.gov Kathleen Greenwell, Labor Market Information, Department of Labor and Training kathleen.greenwell@dlt.ri.gov Barbara Seiler, Business Affairs, Department of Labor and Training barbara.j.seiler@dlt.ri.gov

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Finding 1224951 (2025-035)

Material Weakness 2025

State of Rhode Island

RI

Special Tests & Provisions Reporting

We concur with the recommendation. Regarding (1) – RIDLT UI Administrative staff meet weekly with ETSS to review and prioritize pending projects. The programming changes required to calculate and apply the 15% fraud penalty are included in these priorities. Currently, RIDLT has one dedicated IT reso...

We concur with the recommendation. Regarding (1) – RIDLT UI Administrative staff meet weekly with ETSS to review and prioritize pending projects. The programming changes required to calculate and apply the 15% fraud penalty are included in these priorities. Currently, RIDLT has one dedicated IT resource, who is fully engaged with the Online Employer Form Modernization project (see #2). Following the completion of these initiatives, RIDLT will begin development for the 15% fraud penalty programming. Regarding (2) – RIDLT is currently engaged in the Online Employer Form Modernization project. This system enhancement is necessary to: • Eliminate unnecessary employer forms that do not require adjudication. • Use conditional logic to display only relevant questions. • Automatically identify and flag responses that may affect eligibility. • Reduce staff time spent on non-actionable forms. • Enable staff to focus limited resources on claims that require review. • Make an adequacy determination (RIGL 28- 43-3(2)(viii)). Anticipated Completion Date: November 30, 2026 Contact Person: Philip D’Ambra, Deputy Director (Income Support) UI Director, Department of Labor and Training Philip.l.dambra@dlt.ri.gov

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Finding 1224950 (2025-034)

Material Weakness 2025

State of Rhode Island

RI

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

2025-034a: We appreciate the work performed by OAG and understand the importance of the SAR. While the noted exception, was an isolated incident, our internal control was lacking. We do have compensating controls in place to identify potential noncompliance with the registration requirement, this is...

2025-034a: We appreciate the work performed by OAG and understand the importance of the SAR. While the noted exception, was an isolated incident, our internal control was lacking. We do have compensating controls in place to identify potential noncompliance with the registration requirement, this isolated transaction did not appear on the daily error report. ETSS is investigating how this occurred and will ensure that similar exception do not occur in the future. We will also use your recommendation as an opportunity to review and modify any control deficiencies related to the current legacy limitations. For example, not having a field on the AS400 to capture the dependent SS#, after initial application is filed. 2025-034b: DLT’s 2024 Systems Modernization Strategic Plan outlines long-term efforts to enhance system integration, automation, and data monitoring capabilities. RI DLT Modernization Strategic Plan - 2024.pdf. The Department is actively evaluating the feasibility of financing this effort. 2025-034c: UI Administration will consult with DLT legal office to update applicable regulations. Anticipated Completion Dates: 2025-034a: October 31, 2026 2025-034b: Ongoing 2025-034c: October 31, 2026 Contact Person: Sarah Fresch, Deputy Director, COO, Department of Labor and Training sarah.fresch@dlt.ri.gov Philip D’Ambra, Deputy Director (Income Support) UI Director, Department of Labor and Training Philip.l.dambra@dlt.ri.gov

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Finding 1224943 (2025-031)

Material Weakness 2025

State of Rhode Island

RI

Special Tests & Provisions

The Department has reviewed and updated its SNAP EBT reconciliation procedures to strengthen internal controls over the reconciliation process. Written procedures document the reconciliation process, required calculations, roles and responsibilities, supervisory review requirements, and timelines fo...

The Department has reviewed and updated its SNAP EBT reconciliation procedures to strengthen internal controls over the reconciliation process. Written procedures document the reconciliation process, required calculations, roles and responsibilities, supervisory review requirements, and timelines for completing and resolving outstanding reconciliation items. The Department will perform reconciliations in accordance with established procedures and promptly investigate and resolve any unreconciled balances in coordination with the EBT Coordinator and SNAP Administrator. In addition, supervisory review and approval of each reconciliation will be documented to verify the accuracy and completeness of reconciliations and ensure that any discrepancies are appropriately researched and resolved in a timely manner. These actions are intended to strengthen internal controls over SNAP EBT reconciliations, improve management oversight, and ensure compliance with federal reconciliation requirements. Anticipated Completion Date: October 31, 2026 Contact Person: Jenna Simeone, Administrator, Family & Adult Services – SNAP, Department of Human Services jenna.simeone@dhs.ri.gov

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Finding 1224936 (2025-030)

Material Weakness 2025

State of Rhode Island

RI

Allowable Costs / Cost Principles

We agree with the recommendations. We have resubmitted the FY24 SWCAP to include these costs. We will work with our SWCAP consulting partner to review prior submissions to ensure grant management services are assessed as billed costs and include the costs going forward. Anticipated Completion Date: ...

We agree with the recommendations. We have resubmitted the FY24 SWCAP to include these costs. We will work with our SWCAP consulting partner to review prior submissions to ensure grant management services are assessed as billed costs and include the costs going forward. Anticipated Completion Date: To Be Determined Contact Person: Steve Thompson, Associate Controller, Office of Accounts & Control, Department of Administration steve.thompson@doa.ri.gov

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Finding 1224935 (2025-003)

Material Weakness 2025

City of Huntington

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDINGS 2025-003 Contact person responsible for Corrective Action: Christi McElhaney, City Clerk Treasurer Contact phone number: 260-356-1400 x2016 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City continues to implement controls when contrac...

FINDINGS 2025-003 Contact person responsible for Corrective Action: Christi McElhaney, City Clerk Treasurer Contact phone number: 260-356-1400 x2016 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City continues to implement controls when contracted consultants are assisting with projects, to ensure grant reports are properly reviewed and approved by a designated City employee before being submitted. Anticipated completion date: July 31, 2026

View Audit 408194

Finding 1224934 (2025-002)

Material Weakness 2025

City of Huntington

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDINGS 2025-002 Contact person responsible for Corrective Action: Christi McElhaney, City Clerk Treasurer Contact phone number: 260-356-1400 x2016 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City continues to develop and implement controls ...

FINDINGS 2025-002 Contact person responsible for Corrective Action: Christi McElhaney, City Clerk Treasurer Contact phone number: 260-356-1400 x2016 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City continues to develop and implement controls that will ensure that all vendors used for Federal Grants will be checked for suspended and debarment within the SAM.gov website and/or include in the contract with the vendor. Anticipated completion date: July 31, 2026

View Audit 408194

Finding 1224933 (2025-002)

Material Weakness 2025

Williamston Housing Authority

NC

Cash Management HUD Housing Programs

Name of Contact Person: Michael Gaddy, Executive Director. Corrective Action: We will implement proper internal control procedures for the Public Housing Capital Fund. Management will establish procedures to obtain proper documentation to support all Public Housing Capital Fund expenses. Proposed Co...

Name of Contact Person: Michael Gaddy, Executive Director. Corrective Action: We will implement proper internal control procedures for the Public Housing Capital Fund. Management will establish procedures to obtain proper documentation to support all Public Housing Capital Fund expenses. Proposed Completion Date: Immediately.

View Audit 408192

Finding 1224932 (2025-003)

Material Weakness 2025

Williamston Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Name of Contact Person: Michael Gaddy, Executive Director. Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Management has established a checklist for applications and will establish a checklist for Move-ins a...

Name of Contact Person: Michael Gaddy, Executive Director. Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Management has established a checklist for applications and will establish a checklist for Move-ins and Move-outs. Proposed completion date: Immediately.

View Audit 408192

Finding 1224931 (2025-001)

Material Weakness 2025

Williamston Housing Authority

NC

HUD Housing Programs

Name of Contact Person: Michael Gaddy, Executive Director. Corrective Action: Management will ensure that all records are provided timely in the future. Proposed Completion Date: Immediately.

View Audit 408192

Finding 1224930 (2025-001)

Material Weakness 2025

Town of Huntington

NY

Reporting Matching / Level of Effort / Earmarking § 200.512

Name of Auditee: Town of Huntington, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2025 CAP Prepared by: Sabrina Mastroianni, Deputy Comptroller Phone: (631) 351-3346 (1) Audit Finding 2025-001 - The Town did not submit its audited financial...

Name of Auditee: Town of Huntington, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2025 CAP Prepared by: Sabrina Mastroianni, Deputy Comptroller Phone: (631) 351-3346 (1) Audit Finding 2025-001 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. (a) Implementation Plan of Actions - The Town will submit required reports to the FAC within nine months after the end of the audit period. (b) Implementation Date - This will be implemented for the year ending December 31, 2026. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

View Audit 408187

Finding 1224928 (2025-002)

Material Weakness 2025

City of Crown Point

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2025-002 Subject: Drinking Water State Revolving Fund (DWSRF) - Suspension and Debarment Federal Agency: U.S. Department of Environmental Protection Agency Federal Program: Drinking Water State Revolving Fund (DWSRF) Assistance Listing Number: 66.468 Federal Award Number: DW24414504 Pass-Thr...

Finding 2025-002 Subject: Drinking Water State Revolving Fund (DWSRF) - Suspension and Debarment Federal Agency: U.S. Department of Environmental Protection Agency Federal Program: Drinking Water State Revolving Fund (DWSRF) Assistance Listing Number: 66.468 Federal Award Number: DW24414504 Pass-Through Entity: Indiana Finance Authority Compliance Requirements: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: David B. Benson Contact Phone Number and email Address: 219-662-3235 (office) dbenson@crownpoint.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: In 2026 the City will continue to institute the control of requiring each Drinking Water State Revolving Fund (DWSRF) payment being reviewed and confirming the vendor has neither been suspended or debarred by one of three methods. These methods include certification through the contract, checking on SAM EPLS or a signed certification from the vendor. Anticipated Completion Date: 12/31/2026

View Audit 408177

Finding 1224927 (2025-001)

Material Weakness 2025

City of Crown Point

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2025-001 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Number and Year:...

Finding 2025-001 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Number and Year: CY2024 Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: David B. Benson Contact Phone Number and email Address: 219-662-3235 (office) dbenson@crownpoint.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: In 2026 the City will continue to institute the control of requiring each CSLRFR payment being reviewed and confirming the vendor has neither been suspended or debarred by one of three methods. These methods include certification through the contract, checking on SAM EPLS or a signed certification from the vendor. Anticipated Completion Date: 12/31/2026

View Audit 408177

Finding 1224916 (2025-002)

Material Weakness 2025

Lifewire

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.300 § 200.306 § 200.308 § 200.309 § 200.403

Corrective Action: What we've already been doing to correct the issue LifeWire has strengthened oversight within Services by consolidating the Services and Rapid Rehousing programs under a single Director, creating clearer accountability for expenditure documentation. The expanded multi-tier approva...

Corrective Action: What we've already been doing to correct the issue LifeWire has strengthened oversight within Services by consolidating the Services and Rapid Rehousing programs under a single Director, creating clearer accountability for expenditure documentation. The expanded multi-tier approval workflow (Advocate → Manager → Director → Finance) now includes a documentation completeness check at each stage, requiring that underlying support for all charges be attached and verified before a transaction advances toward payment. LifeWire has updated its policies and procedures to explicitly require that underlying documentation supporting the nature and amount of each expenditure be retained at the time the charge is generated from the program services department, consistent with 2 CFR §200.403(g). This will include clear guidance on what constitutes sufficient documentation (e.g., invoices, receipts, lease agreements, or other source documents) and the requirement that payment confirmation alone is not sufficient. What else we are putting in place LifeWire has implemented training for all Services staff on federal documentation standards, reinforcing that charges to federal programs must be supported by documentation that evidences both the nature and the amount of the expense. The Services Director is responsible for delivering and maintaining this training on an ongoing basis. All staff will be required to formally acknowledge completion of the training and their understanding of the updated requirements. Responsible Staff: Olivia Montgomery •Advocates and program staff (generating and attaching underlying documentation at pointof charge) •Services Managers (first level review for documentation completeness) •Services Director (program oversight and secondary review) •Executive Director (internal audit oversight; reviews Director of Services approvals andmonitors compliance) •Finance Director / Finance Department (final documentation review, approval, and paymentoversight) Anticipated Completion Date: Policy and procedure updates and staff training will be completed, with full implementation and demonstrated compliance expected by Q3 2026.

View Audit 408150

Corrective Action Plans

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