Corrective Action Plans

Finding 1160186 (2024-006)

Material Weakness 2024

McLeod County

MN

Procurement, Suspension & Debarment § 200.303

Finding Number: 2024-006 Finding Title: Procurement and Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Colleen Robeck, Finance Director Corrective Action Planned: McLeod County recognizes...

Finding Number: 2024-006 Finding Title: Procurement and Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Colleen Robeck, Finance Director Corrective Action Planned: McLeod County recognizes the importance of internal controls over Federal Funding to be compliant with the Title 2 U.S. Code of Federal Regulations and is working on a procurement policy to address these issues. There is no misuse of funds, issues with allocation, nor concerns with any handling of funds; however, internal controls assist to assure compliance and will be implemented once complete. Anticipated Completion Date: McLeod County Finance department is finishing up the procurement policy and will have the State Auditor’s Office review it for compliance before it is taken to County Board for approval by December 31, 2025.

View Audit 370557

Finding 1160185 (2024-001)

Material Weakness 2024

Saint Joseph Abbey and Seminary College

LA

Material Weakness Reporting Internal Control / Segregation of Duties

Department of Housing and Urban Development Audit firm: Paciera, Gautreau & Priest, LLC, 3209 Ridgelake Drive, Suite 200, Metairie, LA 70002. Audit period: Year ended June 30, 2024 The findings from the June 30, 2024, schedule of findings and questioned costs are discussed below. The findings are nu...

Department of Housing and Urban Development Audit firm: Paciera, Gautreau & Priest, LLC, 3209 Ridgelake Drive, Suite 200, Metairie, LA 70002. Audit period: Year ended June 30, 2024 The findings from the June 30, 2024, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding – Financial Statement Audit: Finding number 2024-001, Material Weakness in Internal Control over Financial Reporting. Condition: The Abbey did not consolidate a subsidiary in its financial statements. Criteria: Generally Accepted Accounting Principles (GAAP) require that all subsidiaries be consolidated into the parent’s financial statements. Cause: The Abbey lacked adequate internal controls to ensure all subsidiaries were identified and consolidated. Effect: The financial statements did not include the financial position and results of operations of the subsidiary. Responsible Person: Right Reverend Gregory Boquet, O.S.B., Abbot Planned Action: Management agrees with the auditor’s finding that there is a material weakness in internal control over financial reporting due to the non-consolidation of a subsidiary. However, after careful consideration, it has been decided not to implement the recommended procedures to consolidate the subsidiary. Justification: Management believes that the current procedures are adequate, and that the non-consolidation of the subsidiary does not materially affect the financial statements. The costs and resources required to implement the recommended procedures outweigh the benefits, given the subsidiary’s limited impact on the overall financial position and results of operations. Management will continue to monitor the situation and reassess it if necessary. Anticipated completion date: Not applicable, as no changes will be made.

View Audit 370555

Finding 1160183 (2024-001)

Material Weakness 2024

Reset to Success Foundation, Inc.

IL

Cash Management Reporting Internal Control / Segregation of Duties

With the input of our accounting firm, we will change our internal accounting and expenditure reporting procedures from cash to accrual basis, starting with the month of October 2025 reporting. This will be done in order to establish clear processes for tracking expenditures on the accrual basis, en...

With the input of our accounting firm, we will change our internal accounting and expenditure reporting procedures from cash to accrual basis, starting with the month of October 2025 reporting. This will be done in order to establish clear processes for tracking expenditures on the accrual basis, ensuring alignment with ETA-9130 reporting requirements. This will include training relevant staff.

View Audit 370553

Finding 1160150 (2024-002)

Material Weakness 2024

Sullivan County

NH

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

2024-002 Improve Controls and Documentation Over Reporting (Material Weakness – Compliance, Internal Control over Compliance) “During our testing of a sample of two of the quarterly expenditure reports utilizing the Governor’s Office for Emergency Relief and Recovery (GOFERR) funding, we noted the f...

2024-002 Improve Controls and Documentation Over Reporting (Material Weakness – Compliance, Internal Control over Compliance) “During our testing of a sample of two of the quarterly expenditure reports utilizing the Governor’s Office for Emergency Relief and Recovery (GOFERR) funding, we noted the following issues: • The Q1 report included $2,534,152 of expenditures that were attributable to a subsequent period as well as a typographical error in the cumulative total expenditure amount; • The Q2 report included $8,636,710 in duplicative expenditures that were also reported in Q1 as well as a typographical error in the cumulative total expenditure amount; and • Formula discrepancies were noted in both Q1 and Q2 reports, resulting in inaccurate calculations. During our testing of the annual project and expenditure report under the direct portion of ARPA funding we noted a material discrepancy between cumulative expenditures per the general ledger and the amount reported of $94,749. The County attributed these discrepancies to a transition to a new summary process designed to increase reporting efficiency. All reported expenditures were valid and appropriately documented based on testing over allowable costs.” Manager’s Statement of Concurrence or Nonconcurrence: The County recognizes there was discrepancy identified between the GOFERR reporting for the ARPA funding and the County’s general ledger. The discrepancy was a result of changes in reporting requirements and data entry errors that did not reflect an actual discrepancy of project costs or missing funds. The issue was used as an opportunity to improve the County’s internal financial tracking by having the Finance Department support the Facilities and Operations Department with an added reconciliation process to verify the reporting is accurate. The reporting requirements have been better clarified since the inception of the reporting model and seems more stabilized. Corrective Action: The worksheet used to track and calculate the data has been updated. Where possible, formulas have been simplified and streamlined to better match the reporting requirements and use corrected timeframes. The remnant data from earlier iterations that catered to earlier requirements, or understanding of those requirements has been removed. When general ledger data entry requests are delivered to the Finance Department they will be accompanied by the worksheet as supporting documentation so that an added reconciliation may be performed.

View Audit 370532

Finding 1160125 (2024-003)

Material Weakness 2024

Lake Health District

OR

Matching / Level of Effort / Earmarking Reporting Significant Deficiency § 200.512

Response Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports. Responsible Party CFO at Lake Health District Estimated Completion 12/31/2025

View Audit 370530

Finding 1160124 (2024-001)

Material Weakness 2024

Mount Vernon School District No. 320

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal requirements for allowable activities. Name, address, and telephone of District contact person: Jennifer Larson, Executive Director of Finance 124 E. Lawrence Street Mou...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal requirements for allowable activities. Name, address, and telephone of District contact person: Jennifer Larson, Executive Director of Finance 124 E. Lawrence Street Mount Vernon, WA 98273 360-428-6110 Corrective action the auditee plans to take in response to the finding: The district concurs with the finding and has taken corrective action. The employee referenced in the findings is no longer employed by the district. Throughout the months-long investigation performed by OSPI, the district worked to implement changes in our internal controls to ensure strong oversight of Migrant Education Program (MEP) grant compliance, including the eligibility determination process. Changes to internal controls include: • A monthly audit of the families who were visited that month. • A trained program recruiter will conduct the eligibility interviews and home visits. • Recruiter will work with regional trained recruiter for support. • A spot check audit of students determined to be eligible district program director. • Monthly logs from staff identifying students they worked with and services provided. • Monthly meetings between MEP district director and MEP regional program manager to ensure ongoing grant compliance. • Monthly meetings with MEP Parent Advisory Committee for ongoing feedback of services provided. • Appropriate staff including the program director are required to attend Migrant grant training provided by OSPI. We thank OSPI and the Washington State Auditor’s Office for their work and collaboration. We will continue regular monitoring of the Migrant Education Program in the Mount Vernon School district to ensure compliance with all program requirements and only eligible students are being served. Anticipated date to complete the corrective action: August 31, 2025

View Audit 370525

Finding 1160123 (2024-002)

Material Weakness 2024

Tuscan Brotherhood Homes Ii, Inc.

CT

Questioned Costs HUD Housing Programs

Major Federal Award Programs Audit:Mortgage Insurance Rental Housing, Federal Assistance Listing Number 14.134 Comments on the Finding and Recommendation During lhe year ended December 31, 2024, the p-oject paid payroll expenses in the amount of $4,342: on behalf of an affiliate from project cash wi...

Major Federal Award Programs Audit:Mortgage Insurance Rental Housing, Federal Assistance Listing Number 14.134 Comments on the Finding and Recommendation During lhe year ended December 31, 2024, the p-oject paid payroll expenses in the amount of $4,342: on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $4,342. Action(s) Taken or Planned on the Finding The amount of $4,342 was located and the affiliate property has returned the amount paid in error lo Tuscan as of February 28, 2025. Plans were put in to place to have the approval process go through a two-step verification process.

View Audit 370521 Questioned Costs: $1

Finding 1160122 (2024-001)

Material Weakness 2024

Tuscan Brotherhood Homes Ii, Inc.

CT

HUD Housing Programs Eligibility

Major Federal Award Programs Audit: Section 8 New Construction and Substantial Rehabilitation, Federal Assistance Listing Nunber 14.182 a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with out lease file review, we noted the following defic...

Major Federal Award Programs Audit: Section 8 New Construction and Substantial Rehabilitation, Federal Assistance Listing Nunber 14.182 a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with out lease file review, we noted the following deficiencies: 3 out of 16 existing tenants tested did not have the Enterprise Income Verification (EIV) form completed within 120 days, as required by HUD. 1 out out of 16 existing tenants tested income reported on HUD Form 50059 did not agree to income verified using the Enterprise lncome Verification (EIV). 10 out of 16 existing tenants tested did not have the annual recertifications done timely. 1 out of 2 former tenants tested did not have security deposit returned within 30 days of departure, as required by HUD.- b. Action(s) Taken or Planned on the Finding At the time of tenant file review, the current staff was not made aware of EIV documents stored in a separate area in the office. This since has been corrected and the EIV information is now in the tenant files. Management was aware due to staffing issues of the annual recertifications being behind. We have resolved the staffing issues and have a Compliance Manager that monitors this now whom help the site with any questions to bring all tenants up to date. With staffing issues being updated we are working with them to make sure to process security deposit refunds in a tinely matter.

View Audit 370521

Finding 1160121 (2024-003)

Material Weakness 2024

Shiloh Manor, Inc.

CT

Special Tests & Provisions HUD Housing Programs Reporting

Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2024, the project did not make the required monthly deposits to the replacement reserve in the amount of $66,000 as $5,500 was not made timely. The project is required to make timely mont...

Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2024, the project did not make the required monthly deposits to the replacement reserve in the amount of $66,000 as $5,500 was not made timely. The project is required to make timely monthly deposits to the reserve in the amount of $5,500 per month. Action(s) Taken or Planned on the Finding As of December 31, 2024 the reserve funding amount owed for 2024 in the amount of $5,500. This was deposited to the reserve account on February 9, 2025.

View Audit 370520

Finding 1160120 (2024-002)

Material Weakness 2024

Shiloh Manor, Inc.

CT

HUD Housing Programs Matching / Level of Effort / Earmarking

Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid payroll xpenses in the amount of $76 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $76....

Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid payroll xpenses in the amount of $76 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $76. Action(s) Taken or Planned on the Finding As of December 31, 2024 the $76 of payroll expenses was not reimbursed from the affiliate project account. This has been processed in the current year on September 5,2025.

View Audit 370520

Finding 1160119 (2024-001)

Material Weakness 2024

Shiloh Manor, Inc.

CT

HUD Housing Programs Special Tests & Provisions Matching / Level of Effort / Earmarking

Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: On December 31, 2017, HUD had approved a loan to operations from the reserve for replacement of $40,239 to be repaid upon receipt of the past due subsidy. When the past due s...

Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: On December 31, 2017, HUD had approved a loan to operations from the reserve for replacement of $40,239 to be repaid upon receipt of the past due subsidy. When the past due subsidy was received, the property was unable to repay the loan because of an unexpected increase in vacancies as a result of tenant turnover. As of December 31, 2024, management had not repaid $40,239 due to reserve for replacement Action(s) Taken or Planned on the Finding As of December 31, 2024, management has not repaid $40,239 due to reserve for replacement. Additionally, no deposits were made into the reserve for replacement. The owner and agent met with HUD on September 15, 2022 to discuss the loan repayment. It was determined that the loan payment would be deferred and absorbed into the budget-based increase submitted lo HUD and currently in review. This would cover the loan repayment that has been impossible to repay because the property has not operated efficiently since the Residual Receipt swipe of $241,000 in 2017. The finding is repeated as Finding No. 2024-001

View Audit 370520

Finding 1160049 (2024-001)

Material Weakness 2024

Lawrence County, Missouri

MO

Procurement, Suspension & Debarment § 200.318 § 200.327

The County is aware that its policy on procurement was not followed in this situation and has taken steps to correct the situation for future purchases related to this program.

View Audit 370509

Finding 1160048 (2024-001)

Material Weakness 2024

Todmorden Foundation

DE

Reporting

Todmorden received government grant funding in 2024 and of that funding $1,450,803 was not properly tracked throughout the year. This has been corrected by accounting for federal funding as deferred revenue until such time that Todmorden has used those funds for their designated purpose. Additionall...

Todmorden received government grant funding in 2024 and of that funding $1,450,803 was not properly tracked throughout the year. This has been corrected by accounting for federal funding as deferred revenue until such time that Todmorden has used those funds for their designated purpose. Additionally, prior to federal funds being spent, an approval to use those funds will need to be obtained by either the CEO or Vice President. For federal funds that are attributable to Todmorden but might not pass through Todmorden such as funds used in a Low-Income Housing Tax Credit project, all sources and uses for draw requests should be reviewed to identify the use of federal funds.

View Audit 370500

Finding 1160046 (2024-002)

Material Weakness 2024

Gulf Coast Transit District

TX

Procurement, Suspension & Debarment § 200.318 § 200.326 § 200.516

Federal Program Name: Federal Transit Cluster Assistance Listing Numbers: 20.507, 20.526 State Program Names: State Urbanized Area Formula Program; State Formula Grants for Rural Areas Contact Person: Ted Ross, Executive Director Updated Corrective Action Plan: The District has revised its procureme...

Federal Program Name: Federal Transit Cluster Assistance Listing Numbers: 20.507, 20.526 State Program Names: State Urbanized Area Formula Program; State Formula Grants for Rural Areas Contact Person: Ted Ross, Executive Director Updated Corrective Action Plan: The District has revised its procurement procedures to meet Uniform Guidance requirements. Enhancements include: Mandatory documentation of quotes for applicable procurements Verification and documentation of suspension and debarment checks for all covered transactions Centralization of procurement records in accordance with best practices Policy training and practices are already in place and are being followed. Certification The Gulf Coast Transit District affirms that all corrective actions noted above are actively corrected or are being addressed. Additional documentation or clarification will be provided to auditors upon request.

View Audit 370494

Finding 1160043 (2024-001)

Material Weakness 2024

Gulf Coast Transit District

TX

Allowable Costs / Cost Principles Cash Management

Finding Number: 2024‐001 Federal Program Name: Federal Transit Cluster Assistance Listing Numbers: 20.507, 20.526 State Program Names: State Urbanized Area Formula Program; State Formula Grants for Rural Areas Contact Person: Ted Ross, Executive Director Updated Corrective Action Plan: The District ...

Finding Number: 2024‐001 Federal Program Name: Federal Transit Cluster Assistance Listing Numbers: 20.507, 20.526 State Program Names: State Urbanized Area Formula Program; State Formula Grants for Rural Areas Contact Person: Ted Ross, Executive Director Updated Corrective Action Plan: The District continues to strengthen its grant management framework through policy development and improved procedures. Actions to include: Improved documentation of grant expense allocation Updated purchasing procedures consistent with federal and state compliance expectations Enhanced tracking of expenditures to specific programs and funding streams These measures have been incorporated into the district’s comprehensive Finance and Administration Policy, with staff training to be ongoing. Certification The Gulf Coast Transit District affirms that all corrective actions noted above are actively corrected or are being addressed. Additional documentation or clarification will be provided to auditors upon request.

View Audit 370494

Finding 1160040 (2024-002)

Material Weakness 2024

Strasburg-Franklin Local School District

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

The District will review the process for identifying and reporting federal expenditures on the SEFA.

View Audit 370491

Finding 1160006 (2024-003)

Material Weakness 2024

East Union Community School District

IA

Internal Control / Segregation of Duties

The District concurs with the recommendation. While limited staffing makes full segregation of duties difficult, we are strengthening internal controls through increased oversight and shared responsibilities. Bank reconciliations, journal entries, and investment reports are reviewed monthly by the S...

The District concurs with the recommendation. While limited staffing makes full segregation of duties difficult, we are strengthening internal controls through increased oversight and shared responsibilities. Bank reconciliations, journal entries, and investment reports are reviewed monthly by the SBO and Superintendent, with financial reports presented to the Board. Duties are divided where possible, and compensating controls are in place for areas such as the lunch program and activity accounts. Management will continue to review procedures annually and adjust as needed.

View Audit 370483

Finding 1160000 (2024-006)

Material Weakness 2024

City of Princeton

IN

Internal Control / Segregation of Duties § 200.1 § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with th...

FINDING 2024-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Clerk-Treasurer will prepare the Project and Expenditure report and someone else, who is knowledgeable about the awards and the reporting compliance requirement, will review the report prior to submission. Documentation of the review will be retained with the City’s records. Anticipated Completion Date: The corrective action plan will go into effect immediately.

View Audit 370481

Finding 1159999 (2024-005)

Material Weakness 2024

City of Princeton

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2024-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We...

FINDING 2024-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will follow the City’s procurement policy. Management will verify that vendors are not excluded or disqualified by checking the System for Awards Management website, collecting a certification from the vendor, or adding a clause or condition to the contract signed by the vendor. Documentation of the verification will be retained in the City’s records. Anticipated Completion Date: The corrective action plan will go into effect immediately.

View Audit 370481

Finding 1159998 (2024-004)

Material Weakness 2024

City of Princeton

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-004 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with the find...

FINDING 2024-004 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Clerk-Treasurer will prepare the annual data report and someone else, who is knowledgeable about the awards and the reporting compliance requirement, will review the report prior to submission. Documentation of the review will be retained with the City’s records. Anticipated Completion Date: The corrective action plan will go into effect immediately.

View Audit 370481

Finding 1159997 (2024-003)

Material Weakness 2024

City of Princeton

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2024-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Procurement Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with the fi...

FINDING 2024-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Procurement Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will establish a proper system of internal controls to ensure expenditures made from federal awards use the appropriate procurement method and retain the documentation to support the procurement methods used in order to ensure compliance with the terms and conditions of the federal awards. Anticipated Completion Date: The corrective action plan will go into effect immediately.

View Audit 370481

Finding 1159904 (2024-001)

Material Weakness 2024

City of Atwater

CA

Procurement, Suspension & Debarment

The City will enhance its record-keeping practices to ensure that documentation of suspension or debarment verification is consistently maintained for all procurement transactions. The City has taken action by updating the procedures to now include a requirement for attaching the suspension and deba...

The City will enhance its record-keeping practices to ensure that documentation of suspension or debarment verification is consistently maintained for all procurement transactions. The City has taken action by updating the procedures to now include a requirement for attaching the suspension and debarment verifications as part of the documentation process.

View Audit 370446

Finding 1159901 (2024-003)

Material Weakness 2024

Next Move Homeless Services

CA

Reporting § 200.303 § 200.502 § 200.510

Program: Temporary Assistance for Needy Families Federal Financial Assistance Listing No.: 93.558 Federal Agency: U.S. Department of Health and Human Services Pass-through: County of Sacramento Award Year: FY 2024 Compliance Requirement: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 20...

Program: Temporary Assistance for Needy Families Federal Financial Assistance Listing No.: 93.558 Federal Agency: U.S. Department of Health and Human Services Pass-through: County of Sacramento Award Year: FY 2024 Compliance Requirement: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.Sl0(b) - Schedule of Expenditures of Federal Awards Grant Award Number: DHA-PRTS-NM-07-25-Al Finding Summary: During the audit procedures performed over the SEFA and expenditures reported for the Temporary Assistance for Needy Families program, we noted the Organization overstated expenditures by $138,217. The December 31, 2024 SEFA was corrected for this reporting error. Repeat Finding from Prior Years: No. Management's Response: The Organization acknowledges the reporting error identified during the audit procedures related to the SEFA. Upon notification of the discrepancy, the Organization promptly corrected the SEFA to reflect accurate expenditures. To prevent future occurrences, the Organization will strengthen internal review procedures for SEFA preparation, including cross-verification of reported expenditures with general ledger details. Name of Responsible Person: Projected Implementation Date: Bryan Wagner, CFO 09-05-2025

View Audit 370439

Finding 1159900 (2024-002)

Material Weakness 2024

Next Move Homeless Services

CA

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.327

Program: Continuum of Care Federal Financial Assistance Listing No.:14.267 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: Sacramento Steps Forward Award Year: 2024 Compliance Requirement: Procurement, Suspension and Debarment Grant Award Number: CA0955L9T032209, CA095...

Program: Continuum of Care Federal Financial Assistance Listing No.:14.267 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: Sacramento Steps Forward Award Year: 2024 Compliance Requirement: Procurement, Suspension and Debarment Grant Award Number: CA0955L9T032209, CA0955L9T032310, CA0143L9T032215, CA0143L9T032316, CA1303L9T032208, CA1303L9T032309 Finding Summary: The Organization's procurement policy did not include all the required elements as outlined in the Uniform Guidance. Repeat Finding from Prior Years: Yes, Finding 2023-003. Management's Response: We concur. Views of Responsible Officials and Corrective Action: • Management has updated policies and procedures to ensure they confirm to the Uniform Guidance regarding procurement, suspension and debarment (2 CFR 200.317 through 200.327, 2 CFR 180). • Train grant staff on new policies and procedures. Name of Responsible Person: Projected Implementation Date: Bryan Wagner, CFO Date 8-21-2025

View Audit 370439

Finding 1159894 (2024-002)

Material Weakness 2024

City of Nashua

NH

Questioned Costs Period of Performance Subrecipient Monitoring § 200.308 § 200.309 § 200.403

Corrective Action Plan – Federal Funds Review and Processing Audit Finding Reference: Response to Finding 2024-002: Improvement Control Over Period of Performance for Federal Awards Name of Contact Person and Completion Date: Krystal De Gray, COO of Nashua School District 09-22-2025 Planned Correcti...

Corrective Action Plan – Federal Funds Review and Processing Audit Finding Reference: Response to Finding 2024-002: Improvement Control Over Period of Performance for Federal Awards Name of Contact Person and Completion Date: Krystal De Gray, COO of Nashua School District 09-22-2025 Planned Corrective Action: The Nashua School District acknowledges the finding related to the control over the period of performance for federal awards (Finding 2024-002). In response, the district will develop and implement a formal internal procedure to ensure that all purchases funded by federal awards are both placed and received within the established period of performance. This procedure will include appropriate review, documentation, and oversight to maintain compliance with federal grant regulations. To further strengthen internal controls, the Nashua School District will implement a procedure limiting purchases to occur no later than 15 days prior to the grant’s end date. Additionally, all necessary services must be received and completed prior to the expiration of the grant period. Mario Andrade Krystal De Gray Superintendent Chief Operating Officer

View Audit 370436 Questioned Costs: $1

Corrective Action Plans

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