Corrective Action Plans

Finding 1238137 (2025-004)

Material Weakness 2025

IN

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

FINDING 2025-004 Subject: Drinking Water State Revolving Fund - Internal Controls Federal Agency: Environmental Protection Agency Federal Program: Drinking Water State Revolving Fund (DWSRF) Assistance Listing Number: 66.468 Federal Award Numbers and Years (or Other Identifying Numbers): 2025 Pass-T...

FINDING 2025-004 Subject: Drinking Water State Revolving Fund - Internal Controls Federal Agency: Environmental Protection Agency Federal Program: Drinking Water State Revolving Fund (DWSRF) Assistance Listing Number: 66.468 Federal Award Numbers and Years (or Other Identifying Numbers): 2025 Pass-Through Entity: Indiana Financing Authority Compliance Requirement: Procurement Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the Town to ensure compliance with requirements related to the Drinking Water State Revolving Fund and Procurement compliance requirements as part of the Build America Buy America (BABA) requirement. Context: Crowe sampled two contracts that were subject to the procurement compliance requirements. Only one of the two contracts were subject to the Build America Buy America (BABA) requirements. Crowe noted that in that contract, management included contractual provisions addressing the American Iron and Steel requirements; however, the contract did not include provisions addressing the manufactured products and construction materials requirements applicable under BABA. As a result, the procurement control did not operate effectively to ensure that all applicable BABA requirements were incorporated into the respective contracts. Additionally, management was unable to provide sufficient supporting documentation demonstrating that construction materials used in the project were produced in the United States in accordance with applicable BABA requirements. Further, the documentation provided did not allow for a determination of the portion of total project costs attributable to construction materials as compared to iron and steel. Accordingly, Crowe was unable to determine whether the project complied with the applicable BABA requirements, resulting in a material weakness finding. Views of Responsible Officials: We agree with the finding. Description of Corrective Action Plan: Management will ensure their construction contracts include the BABA requirements, as applicable. Responsible Party and Timeline for Completion: The Town's Clerk-Treasurer will be responsible for implementing the corrective action plan, which will go into effect with future contracts that are entered into, as applicable.

View Audit 413035

Finding 1238136 (2025-003)

Material Weakness 2025

TOWN OF WAKARUSA TOWN HALL

IN

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

FINDING 2025-003 Subject: Drinking Water State Revolving Fund - Internal Controls Federal Agency: Environmental Protection Agency Federal Program: Drinking Water State Revolving Fund (DWSRF) Assistance Listing Number: 66.468 Federal Award Numbers and Years (or Other Identifying Numbers): 2025 Pass-T...

FINDING 2025-003 Subject: Drinking Water State Revolving Fund - Internal Controls Federal Agency: Environmental Protection Agency Federal Program: Drinking Water State Revolving Fund (DWSRF) Assistance Listing Number: 66.468 Federal Award Numbers and Years (or Other Identifying Numbers): 2025 Pass-Through Entity: Indiana Financing Authority Compliance Requirement: Procurement Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the Town to ensure compliance with requirements related to the Drinking Water State Revolving Fund and Procurement compliance requirements as part of the small purchases procurement threshold. Context: One contract was subject to small purchase procurement testing for calendar year 2025. The Town disbursed $147,963 to DLZ, Inc. during 2025 for engineering services related to the new water treatment plant. Based on our testing, the Town did not obtain quotes or otherwise solicit proposals from other qualified engineering firms prior to procuring these services Views of Responsible Officials: We agree with the finding. Description of Corrective Action Plan: The Town will enhance their internal controls process to ensure federal procurement guidelines are followed for future purchases based on the applicable thresholds. The procurement type will be documented and all related compliance requirements will be maintained. Responsible Party and Timeline for Completion: The Town's Clerk-Treasurer will be responsible for implementing the corrective action plan, which will go into effect immediately.

View Audit 413035

Finding 1238135 (2025-003)

Material Weakness 2025

City of Sylvania

OH

Allowable Costs / Cost Principles Period of Performance Reporting § 200.302 § 200.328 § 200.329

The reporting process for federal & state awarded funds will be reviewed with all parties involved in these funds.

View Audit 413033

Finding 1238134 (2025-002)

Material Weakness 2025

City of Sylvania

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

The procurement/suspension/debarment process for federal & state funds will need to be reviewed for all parties seeking/using these funds.

View Audit 413033

Finding 1238132 (2025-002)

Material Weakness 2025

New York City Housing Authority

NY

HUD Housing Programs Reporting

Corrective Action plan: This finding is a result of a minor formula error utilizing the published inflation rates. The $1,431,784 understatement of FI is less than 0.1% of the $1.37 billion federal operating subsidy received by the Authority in 2025. To avoid this issue moving forward, starting in S...

Corrective Action plan: This finding is a result of a minor formula error utilizing the published inflation rates. The $1,431,784 understatement of FI is less than 0.1% of the $1.37 billion federal operating subsidy received by the Authority in 2025. To avoid this issue moving forward, starting in September of 2026, the Authority is implementing additional procedural safeguards as follows: • Ensuring adequate guidance and direction to necessary staff regarding the use accurate FI inflation factors and related processes; • Updating internal guidance materials regarding FI calculations and • Implementing checks and validation measures in real time which will identify issues earlier and facilitate that the accurate FI inflation factor is applied. Action Date: September 2026 Final Implementation: September 2026 Name and Phone Number of Person Responsible for Implementation: Sungwoo, Kim Director of Labor & Financial Analytics and Utility Management +1-212-306-2876

View Audit 413019

Finding 1238131 (2025-001)

Material Weakness 2025

New York City Housing Authority

NY

HUD Housing Programs

Corrective Action plan: In January 2019, the Authority entered into the HUD Agreement to address building conditions, including conditions related to lead-based paint, mold, pests, elevators, and heating. Among other things, the HUD Agreement appointed a federal Monitor and established three new Dep...

Corrective Action plan: In January 2019, the Authority entered into the HUD Agreement to address building conditions, including conditions related to lead-based paint, mold, pests, elevators, and heating. Among other things, the HUD Agreement appointed a federal Monitor and established three new Departments – Compliance, Environmental Health & Safety, and Quality Assurance. It also required the promulgation of action plans around these health and safety issues and other items. These action plans are publicly available https://www1.nyc.gov/site/nycha/about/reports.page, along with other reports on health and safety issues, which detail the Authority’s efforts to inspect for and correct deficiencies associated with environmental contaminants like lead-based paint and mold. The Authority plans to continue to work to address these health and safety issues, and to work towards meeting the multi-year obligations laid out in the HUD agreement in addition to the action plans. NYCHA has recorded $3,860,281,000 of pollution remediation obligations as of December 31, 2025, which relates to costs to inspect for,and correct deficiencies associated with environmental contaminants. Action Date: Ongoing milestones through January 31, 2039 Final Implementation: The latest in time obligation under the HUD Agreement is the Authority’s obligation to abate 100% of the apartment units that contain lead-based paint, and the interior common areas that contain lead-based paint in the same building as those units, by January 31, 2039 Name and Phone Number of Person Responsible for Implementation: Cassiah (Cassie) M.Ward, Chief Compliance Officer, +1-212-306-8484

View Audit 413019

Finding 1238130 (2025-002)

Material Weakness 2025

County of Cambria, Pennsylvania

PA

Student Financial Aid Reporting

Cambria County has continued with the following actions which include: maintaining a list of reporting due dates for all fiscal and administrative staff; engagement of external consultants and temporary fiscal staff to support reporting functions if there is staff departure; retain and support exist...

Cambria County has continued with the following actions which include: maintaining a list of reporting due dates for all fiscal and administrative staff; engagement of external consultants and temporary fiscal staff to support reporting functions if there is staff departure; retain and support existing County staff to maintain institutional knowledge until a dedicated competent Fiscal Officer who is invested in child welfare and county government employment is identified. The department will continue to ensure audit components are included for submissions. The department maintained and will continue communication with oversight entities to ensure transparency regarding reporting timelines, submission delays, fiscal status and corrective actions taken to uphold integrity. These delays were not due to negligence, but rather a strategic and collaborative effort to ensure accuracy and completeness of all required documentation. The department prioritized the integrity of submissions to meet federal audit standards and reimbursement eligibility. These submissions were completed to ensure compliance and to position the CYS department for improved timeliness in the 2025 audit year. The department prioritized accuracy and completeness, ensuring required audit components were included. Please note: Reviewing the audit findings and reporting processes from FY2024 & FY2025 demonstrates a significant improvement in the department’s fiscal operations and compliance efforts as well as to ensure federal audit standard. The accounting team has shown a strong commitment to improving the accuracy, timeliness, and quality of fiscal reporting. Through increased oversight, enhanced monitoring of reporting deadlines, and ongoing collaboration with administrative staff, the department has strengthened its internal controls and reporting practices.

View Audit 413013

Finding 1238129 (2025-001)

Material Weakness 2025

County of Cambria, Pennsylvania

PA

Student Financial Aid Reporting

Cambria County has continued with the following actions which include: maintaining a list of reporting due dates for all fiscal and administrative staff; engagement of external consultants and temporary fiscal staff to support reporting functions if there is staff departure; retain and support exist...

Cambria County has continued with the following actions which include: maintaining a list of reporting due dates for all fiscal and administrative staff; engagement of external consultants and temporary fiscal staff to support reporting functions if there is staff departure; retain and support existing County staff to maintain institutional knowledge until a dedicated competent Fiscal Officer who is invested in child welfare and county government employment is identified. The department will continue to ensure audit components are included for submissions. The department maintained and will continue communication with oversight entities to ensure transparency regarding reporting timelines, submission delays, fiscal status and corrective actions taken to uphold integrity. These delays were not due to negligence, but rather a strategic and collaborative effort to ensure accuracy and completeness of all required documentation. The department prioritized the integrity of submissions to meet federal audit standards and reimbursement eligibility. These submissions were completed to ensure compliance and to position the CYS department for improved timeliness in the 2025 audit year. The department prioritized accuracy and completeness, ensuring required audit components were included. Please note: Reviewing the audit findings and reporting processes from FY 2024 & FY 2025 demonstrates a significant improvement in the department's fiscal operations and compliance efforts as well as to ensure federal audit standard. The accounting team has shown a strong commitment to improving the accuracy, timeliness, and quality of fiscal reporting. Through increased oversight, enhanced monitoring of reporting deadlines, and ongoing collaboration with administrative staff, the department has strengthened its internal controls and reporting practices.

View Audit 413013

Finding 1238127 (2025-001)

Material Weakness 2025

Houston Sro Housing Corporation

TX

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Audit Finding 2025-001: Certain general ledger accounts, including cash and prepaid rent, were not properly reconciled at December 31, 2025 and significant adjusting journal entries had to be made. - Response: Management had some turnover in key personnel and moved its office to a new location. The ...

Audit Finding 2025-001: Certain general ledger accounts, including cash and prepaid rent, were not properly reconciled at December 31, 2025 and significant adjusting journal entries had to be made. - Response: Management had some turnover in key personnel and moved its office to a new location. The office also needed a significant amount of improvements. Management’s efforts were concentrated on the improvements and some of the accounting functions were overlooked. Management will ensure that timely analysis of significant accounts are made and the books are reconciled properly. - Responsible Party: Linda G. Holder, Executive Director, Houston Housing Management Corporation, 1418 Preston St., Houston, TX 77002

View Audit 413011

Finding 1238126 (2025-002)

Material Weakness 2025

Newburg Retirement Center, Inc.

CA

At December 31, 2025, the balance in the Tenant Security Deposit bank account was less than the related Security Deposit liability amount by $3,061. We have recently transferred the amount of the December 31, 2025 shortfall into the Security Deposit bank account.

View Audit 413009

Finding 1238125 (2025-001)

Material Weakness 2025

Newburg Retirement Center, Inc.

CA

Internal Control / Segregation of Duties Reporting

Due to limited staff size, we do not have adequate segregation of duties in the areas of financial accounting and reporting as recommended for organizations. We have outsourced a 3rd party bookkeeping firm which provides payroll and payroll tax services and oversight of other various accounting matt...

Due to limited staff size, we do not have adequate segregation of duties in the areas of financial accounting and reporting as recommended for organizations. We have outsourced a 3rd party bookkeeping firm which provides payroll and payroll tax services and oversight of other various accounting matters as needed. The accounting staff that we do have (one person) is working to minimize the increased work at year-end by improving internal accounting systems with more efficiency and greater consistency. We believe this will help.

View Audit 413009

Finding 1238124 (2025-004)

Material Weakness 2025

Crawford County

IN

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.1 § 200.303

FINDING 2025-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Findings: Material Weakness, Modified Opinion The information submitted included amounts based on the incorrect period, amounts that should have been omitted, and amounts which were ...

FINDING 2025-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Findings: Material Weakness, Modified Opinion The information submitted included amounts based on the incorrect period, amounts that should have been omitted, and amounts which were based on budgeted amounts instead of actual amounts, as such the reports were not fairly presented. Errors identified included the following:  Total Current Obligations for Government Services were overstated by $145,000.  Total Current Obligations for Roundabout were overstated by $323,628.  Total Current Obligations for Fairgrounds were overstated by $97,362. Contact Person Responsible for Corrective Action Plan: Janet Lloyd, Clinton County Auditor Contact’s Phone Number: 765.659.6330 Contact’s Email Address: jlloyd@clintoncountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Auditor did take tremendous care to create a spreadsheet to make sure expenditures were reported in the correct time periods for 2025. However, there were reporting errors. The First Deputy will review the timeframe and expenditures as well as we will ensure there are several sets of eyes on the documentation before submitting the P&E report. We will have both the Auditor and First Deputy create the spreadsheet and review and sign before submitting. Anticipated Completion Date: December 31, 2026

View Audit 413007

Finding 1238123 (2025-003)

Material Weakness 2025

Crawford County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2025-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recover Funds – Suspension and Debarment Summary of Findings: Significant Deficiency, Other Matters Prior to entering into subawards and covered transactions with federal award funds, recipients are required to verify th...

FINDING 2025-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recover Funds – Suspension and Debarment Summary of Findings: Significant Deficiency, Other Matters Prior to entering into subawards and covered transactions with federal award funds, recipients are required to verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. "Covered transactions" include but are not limited to contracts for goods or services awarded under a non-procurement transaction (i.e., grant agreement) that are expected to equal or exceed $25,000. Verification is to be done by checking the Excluded Parties List System (EPLS), collecting a certification from the vendor, or adding a clause or condition to the covered transaction with the vendor. Due to the U.S. Department of the Treasury's (Treasury) determination that the revenue loss eligible use category does not give rise to subawards, the County was only required to comply with suspension and debarment requirements related to covered transactions. Covered transactions in the amount of $2,256,164 were made during the audit period to five vendors. Of the five vendors the County entered into covered transactions with, four included a suspension and debarment clause and/or certification. For one vendor that totaled $45,714, the County did not check the EPLS, nor was a certification collected from the vendor, and a clause did not exist in the agreement with the vendor. Although the County had a policy to include a clause in vendor contracts related to covered transactions, no documentation to verify the County's compliance with the suspension and debarment federal requirement was provided for audit. Contact Person Responsible for Corrective Action Plan: Janet Lloyd, Clinton County Auditor Contact’s Phone Number: 765.659.6330 Contact’s Email Address: jlloyd@clintoncountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The county auditor will require the county attorney to review all federal grants to insure all requirements are met and the contract includes the suspension and debarment clause. If the contract does not include the appropriate suspension and debarment clause, the commissioner’s secretary will send the appropriate notification for a certification from the vendor. Once received, the accounts payable INDIANA STATE BOARD OF ACCOUNTS 30 deputy will keep a list of grants approved by the county attorney and check the appropriate language or certification has been received before claims are processed. Anticipated Completion Date: December 31, 2026

View Audit 413007

Finding 1238122 (2025-001)

Material Weakness 2025

Hamlet Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Corrective Action Plan Section III - Federal Award Findings and Questioned Costs Finding 2025-001 Name of Contact Person: Gary Jones, Executive Director Corrective Action: Mangement will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 413006

Finding 1238121 (2025-003)

Material Weakness 2025

City of Spokane

WA

Subrecipient Monitoring Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Spokane January 1, 2025 through December 31, 2025 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CF...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Spokane January 1, 2025 through December 31, 2025 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-003 Finding caption: The City did not have adequate internal controls and did not comply Housing Quality Standards requirements of its HOME Investment Partnerships Program. Name, address, and telephone of City contact person: Skyler Brown, Director of Grants Management W 808 Spokane Falls Blvd Spokane, WA 99201 (509) 625-6294 Corrective action the auditee plans to take in response to the finding: The Housing and Human Services (HHS) division will work collaboratively with the U.S. Department of Housing and Urban Development (HUD) to develop and implement a monitoring and inspection plan that is mutually agreed upon. This plan will satisfy the requirement for Housing Quality Standards (HQS) inspections to be conducted at least once every three years. To address the current inspection backlog, HHS will hire a temporary employee to assist with bringing outstanding inspections current. Once HHS has addressed the existing backlog, they plan to hire an additional Program Professional to support the ongoing workload and inspection requirements. These staffing and monitoring measures will strengthen the City's inspection process, ensure compliance with HQS/NSPIRE requirements, and help HHS maintain a consistent schedule to remain current with required inspections moving forward. Anticipated date to complete the corrective action: 12/31/2027

View Audit 412996

Finding 1238119 (2025-002)

Material Weakness 2025

City of Spokane

WA

Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Spokane January 1, 2025 through December 31, 2025 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CF...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Spokane January 1, 2025 through December 31, 2025 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-002 Finding caption: The City did not have adequate internal controls and did not comply with federal reporting requirements. Name, address, and telephone of City contact person: Skyler Brown, Director of Grants Management W 808 Spokane Falls Blvd Spokane, WA 99201 (509) 625-6294 Corrective action the auditee plans to take in response to the finding: The Department of Grants Management has a designated employee who is responsible for submitting all applicable FFATA reporting on a monthly basis in SAM.gov. This employee failed to submit these reports within the required reporting timeframe. To strengthen internal controls and ensure timely compliance, the Department has implemented a doer-reviewer control. The designated employee will now review and submit applicable FFATA reports on a weekly basis, rather than monthly, to ensure reporting deadlines are met. Following each weekly review and any required submissions, the employee's supervisor will review the activity, verify that all required reports have been submitted, and document their review by signing off on the weekly report. If no FFATA submissions are required for a given week, the employee will complete a weekly certification indicating that no reports were required, and the supervisor will review and sign off on the certification. The Department of Grants Management will maintain all documentation of weekly reviews, submissions, certifications, and supervisory approvals to support compliance with FFATA reporting requirements. Anticipated date to complete the corrective action: June 16th, 2026

View Audit 412996

Finding 1238118 (2025-001)

Material Weakness 2025

Bauer Family Resources, Inc.

IN

Recommendation: The Organization should follow established controls to ensure proper recording of leases in accordance with U.S. GAAP. Corrective Actions: We have reviewed all renewing leases and confirmed they will no longer include any type of extention beyond the 12-month period. The Chief Financ...

Recommendation: The Organization should follow established controls to ensure proper recording of leases in accordance with U.S. GAAP. Corrective Actions: We have reviewed all renewing leases and confirmed they will no longer include any type of extention beyond the 12-month period. The Chief Financial Officer does not expect this to be an issue moving forward and will continue to review leases very closely.

View Audit 412993

Finding 1238109 (2025-005)

Material Weakness 2025

Renville County

MN

Subrecipient Monitoring Eligibility Material Weakness § 200.303

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The County will reinforce procedures requiring eligibility workers to maintain adequate documentation supporting all income so...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The County will reinforce procedures requiring eligibility workers to maintain adequate documentation supporting all income sources used in Medical Assistance eligibility determinations. Supervisory reviews will be performed periodically to ensure case files contain the necessary supporting documentation and that eligibility calculations agree to information maintained in the case record. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, is the official responsible for ensuring corrective action of the compliance finding. 4. Planned Completion Date for CAP: December 31, 2026 5. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Lisa Herges County Administrator

View Audit 412976

Finding 1238107 (2025-002)

Material Weakness 2025

County of Orleans, State of New York

NY

Reporting

Views of Responsible Officials and Planned Corrective Actions: Both revised quarterly reports have been updated for the County records and submitted to the auditor and the ESD team. To ensure full compliance and eliminate ambiguity in future submissions, the County is implementing the following prot...

Views of Responsible Officials and Planned Corrective Actions: Both revised quarterly reports have been updated for the County records and submitted to the auditor and the ESD team. To ensure full compliance and eliminate ambiguity in future submissions, the County is implementing the following protocols: Moving forward, the response to the "total funds spent" prompt on ESD templates will strictly reflect total County funds actually disbursed during the reporting period, rather than vendor invoices received or contractor-incurred costs. To satisfy federal internal control requirements for multi-person involvement, the Chief Administrative Office and the Director of Planning will both be copied on all external grant submittals including Weekly Progress Spreadsheets, Quarterly Reports, and Marketing Reports.

View Audit 412968

Finding 1238106 (2025-003)

Material Weakness 2025

Town of Zionsville

IN

Internal Control / Segregation of Duties Reporting § 200.1 § 200.303

FINDING 2025-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Cindy Poore, Director of Finance and Records Contact Phone Number and Email Address: 317-733-2809, cpoore@zionsville-in.gov Views of Responsibl...

FINDING 2025-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Cindy Poore, Director of Finance and Records Contact Phone Number and Email Address: 317-733-2809, cpoore@zionsville-in.gov Views of Responsible Officials: We concur with this finding. Explanation and Reasons for Disagreement: The field in question was not completed, however the total amount obligated was accurate. This is also how we completed the report in prior years and it was not questioned. We will make sure that the field is completed going forward. Anticipated Completion Date: 8/19/26

View Audit 412966

Finding 1238105 (2025-002)

Material Weakness 2025

Town of Zionsville

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.214 § 200.303

FINDING 2025-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Cindy Poore, Director of Finance and Records Contact Phone Number and Email Address: 317-733-2809, cpoore@zionsville-in.gov View...

FINDING 2025-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Cindy Poore, Director of Finance and Records Contact Phone Number and Email Address: 317-733-2809, cpoore@zionsville-in.gov Views of Responsible Officials: We disagree with the finding. Description of Corrective Action Plan: We received a comment on this during our last audit for 2024. That audit was completed the end of August 2025. The 1 vendor found during this current audit that didn’t have the suspension and debarment verification had been paid prior to the last audit being completed, so there was no way of fixing the issue when it was brought to our attention. This was more of an overlap or timing issue rather than a recurring issue. We have already put a couple of things in place to be compliant with this “finding”. All contracts have a section regarding suspension and debarment added to the verbiage. Vendors that do not have a contract are given to the Deputy Director to look up and print the verification to be kept for audit purposes. Anticipated Completion Date: 8/19/26

View Audit 412966

Finding 1238104 (2025-001)

Material Weakness 2025

Townspeople

CA

Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties

Management has implemented the following corrective actions: 1. Established an installment plan to cure the deficient reserve funding by December 31, 2026. 2. Included replacement reserve funding requirements in the annual budgeting process and monthly financial review procedures. 3. Assigned respon...

Management has implemented the following corrective actions: 1. Established an installment plan to cure the deficient reserve funding by December 31, 2026. 2. Included replacement reserve funding requirements in the annual budgeting process and monthly financial review procedures. 3. Assigned responsibility to the Executive Director and Finance Committee to monitor compliance with reserve funding requirements. 4. Developed a plan to fund any reserve shortfall through future operating surpluses and/or approved funding sources.

View Audit 412962

Finding 1238102 (2025-003)

Material Weakness 2025

City of Albany

OR

Reporting

The following corrective action plan is submitted in response to Uniform Guidance finding in our audit of fiscal year ended June 30, 2025. Grants oversight process has been recently developed to include quarterly meetings between Finance and departments to review their grant portfolios. These meetin...

The following corrective action plan is submitted in response to Uniform Guidance finding in our audit of fiscal year ended June 30, 2025. Grants oversight process has been recently developed to include quarterly meetings between Finance and departments to review their grant portfolios. These meetings are aimed at monitoring budget-to-actuals, ensuring expenditure aligns with project progress, and verify reporting timelines and submission requirements. Additionally, Finance will be creating a centralized compliance calendar to automate reminders to responsible staff at 60, 30, and 10 days prior to submission dates. A grant tracking log will be created to ensure that Finance and departments share the same information and can jointly verify completion

View Audit 412958

Finding 1238101 (2025-003)

Material Weakness 2025

Brillion Housing Authority

WI

Internal Control / Segregation of Duties

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. Actions taken or planned The Board of Commissioners and management have reviewed the current duties of the Authority staff and segregated as much as possible with limited staff. Addit...

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. Actions taken or planned The Board of Commissioners and management have reviewed the current duties of the Authority staff and segregated as much as possible with limited staff. Additionally, the Authority contracts with a 3rd party fee accountant to reconcile the bank statements monthly ( in addition to the Executive Director). The Board of Commissioners receives and reviews the monthly disbursement listing. The Board of Commissioners will continue to monitor rental and cash flow activities reported by accounting personnel monthly. Anticipated completion date December 31, 2026

View Audit 412955

Finding 1238100 (2025-001)

Material Weakness 2025

Stearns County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2025-001 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Michael Pooler, Economic Supports Division Director Corrective Action Planned: The County will continue to implement TANF quality cont...

Finding Number: 2025-001 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Michael Pooler, Economic Supports Division Director Corrective Action Planned: The County will continue to implement TANF quality control review measures and hold weekly unit meetings to address case-specific questions and policy clarifications with program experts. These practices support ongoing learning, reduce knowledge gaps, and reinforce the importance of consistent documentation and attention to detail across the unit. Anticipated Completion Date: March 31, 2027

View Audit 412954

Corrective Action Plans

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