Corrective Action Plans

Finding 1237480 (2025-002)

Material Weakness 2025

OR

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Housing Choice Voucher Program – Assistance listing No. 14.871 Recommendation: We recommend the Authority implement processes to ensure that all proper documentation is being maintained during the rent reasonableness determination process for every tenant. Explanation of disagreement with audit find...

Housing Choice Voucher Program – Assistance listing No. 14.871 Recommendation: We recommend the Authority implement processes to ensure that all proper documentation is being maintained during the rent reasonableness determination process for every tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HALC has implemented additional training to the Housing Program Administrators as well as increased auditing of the tenant files in 2026. Name(s) of the contact person(s) responsible for corrective action: Robyn Cole, Deputy Director Planned completion date for corrective action plan: Implemented immediately

View Audit 412428

Finding 1237477 (2025-001)

Material Weakness 2025

Housing Authority of Lincoln County

OR

Special Tests & Provisions HUD Housing Programs Material Weakness

Housing Choice Voucher Program – Assistance listing No. 14.871 Recommendation: We recommend the Authority implements controls to ensure that required QC inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...

Housing Choice Voucher Program – Assistance listing No. 14.871 Recommendation: We recommend the Authority implements controls to ensure that required QC inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HALC has begun the process of scheduling the QC inspections for the current fiscal year, and will be completing them prior to December 31, 2026. Name(s) of the contact person(s) responsible for corrective action: Robyn Cole, Deputy Director Planned completion date for corrective action plan: December 31, 2026.

View Audit 412428

Finding 1237474 (2025-001)

Material Weakness 2025

Housing Authority of the City of Bloomington, Il

IL

HUD Housing Programs Cash Management Material Weakness § 200.305

2025-001 – Cash Management and Period-of-Performance Corrective Action The Authority will monitor modernization activity against grant funding availability dates regularly. Additionally, the Authority will execute procedures requiring each Capital Fund grant funding request to be supported by immedi...

2025-001 – Cash Management and Period-of-Performance Corrective Action The Authority will monitor modernization activity against grant funding availability dates regularly. Additionally, the Authority will execute procedures requiring each Capital Fund grant funding request to be supported by immediate, documented, and eligible expenditures in accordance with HUD’s requirements. Jeremy Hayes, Executive Director has assumed the responsibility of executing this corrective action as of September 18, 2026

View Audit 412424

Finding 1237473 (2025-003)

Material Weakness 2025

Wadesboro Housing Authority

NC

Cash Management HUD Housing Programs Period of Performance

Noncompliance with Period of Performance (Public Housing Capital Fund ALN # 14.872) The Authority’s staff will attend trainings to ensure that the Authority is in compliance with all CFP reporting requirements. Date of completion: Ongoing

View Audit 412419

Finding 1237472 (2025-002)

Material Weakness 2025

Wadesboro Housing Authority

NC

Cash Management HUD Housing Programs § 200.305

Noncompliance with Cash Management (Public Housing Capital Fund ALN # 14.872) We will implement controls to ensure all future eligible Capital Fund draws are made within 3 business days of expenditures. Date of completion: Ongoing

View Audit 412419

Finding 1237471 (2025-001)

Material Weakness 2025

Housing Authority of Chelan County and the City of Wenatchee

WA

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding ref number: 2025-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Sasha S...

Finding ref number: 2025-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Sasha Sleiman, Executive Director 1555 Methow St. Wenatchee, WA 98801 (509) 663-7421 Corrective action the auditee plans to take in response to the finding: In order to improve internal controls to ensure compliance with HQS and NSPIRE inspection requirements the Housing Authority will improve the established tracking system for inspections to better manage and track follow-up on HQS deficiency based on time frame follow-up needed. Inspection staff will be more thoroughly trained on increased communication with landlords and tenants, using the tracking system regularly to ensure timely inspections and follow-up, and the updated tracking sheet will be audited on a regular basis and quality control inspections will be conducted by the Deputy Director. The Deputy Director will conduct full inspection audits, not random sampling, of inspections every quarter. Staff has been directed that if an inspection fails they must meet with the Deputy Director to review the conditions of the failed inspection and the correct procedure to remedy the failure. This is due to the number of inspections conducted in FY 2023, 2024 and half of 2025 that failed and did not have adequate enforcement of timelines for remedy as described in the Agency’s Admin Plan. Anticipated date to complete the corrective action: December 2026

View Audit 412416

Finding 1237470 (2025-001)

Material Weakness 2025

Response of Suffolk County, Inc.

NY

Allowable Costs / Cost Principles § 200.430

2025-001. Allowable Costs/Cost Principles United States Department of Health and Human Services, Substance Abuse and Mental Health Services Administration Passed Through Vibrant Emotional Health: Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 National...

2025-001. Allowable Costs/Cost Principles United States Department of Health and Human Services, Substance Abuse and Mental Health Services Administration Passed Through Vibrant Emotional Health: Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 National Suicide Prevention Lifeline ALN: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 National Suicide Prevention Lifeline ALN: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 National Suicide Prevention Lifeline ALN: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 National Suicide Prevention Lifeline ALN: 93.243 Passed Through New York State, Office of Mental Health: Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 S11MY1 ALN: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance – 988 SAMHSA 1.0 Y2 ALN: 93.243 Condition: Time records prepared by employees reflect the total hours worked for the day, but do not reflect the actual time spent on programs funded by each federal award, rather they are based on budgeted hours. Current Status: The Organization’s use of Personnel Activity Report (PAR) equivalent documentation had not been prepared to accurately reflect the time work is performed for each federal award by the three administrative employees. Planned Corrective Action: The Organization will complete the implementation of procedures for its timekeeping records, which will provide information for PAR equivalent documentation. Actual time worked performing duties funded by each federal award will be reflected. Responsible Contact Person(s): Meryl Cassidy, Executive Director Response of Suffolk County, Inc. - P.O. Box 300 - Stony Brook, New York 11790 Anticipated Completion Date: December 31, 2026.

View Audit 412413

Finding 1237464 (2025-005)

Material Weakness 2025

Hearts for the Invisible Charlotte Coalition

NC

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Auditor’s Recommendation: It is recommended that the Organization consistently implement and document the review and approval controls established by its policies, including continued Board/Treasurer oversight over expenditures. It is also recommended that the Organization continue use of formal tim...

Auditor’s Recommendation: It is recommended that the Organization consistently implement and document the review and approval controls established by its policies, including continued Board/Treasurer oversight over expenditures. It is also recommended that the Organization continue use of formal timesheets to document and support employee time. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding and agrees with the recommendation. The Organization implemented Board/Treasurer oversight during the middle of 2025 and formal timesheets effective October 27, 2025. Management will continue to maintain documented review and approval controls and utilize formal timesheets to support payroll activity.

View Audit 412412

Finding 1237463 (2025-004)

Material Weakness 2025

Hearts for the Invisible Charlotte Coalition

NC

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.320

Auditor’s Recommendation: It is recommended that the Organization: Implement and enforce the updated procurement policy. Train staff on Federal procurement requirements. Implement a checklist or control mechanism to ensure all required documentation is retained for each procurement transaction. View...

Auditor’s Recommendation: It is recommended that the Organization: Implement and enforce the updated procurement policy. Train staff on Federal procurement requirements. Implement a checklist or control mechanism to ensure all required documentation is retained for each procurement transaction. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding and agrees with the recommendation. The Organization updated its procurement policy in February 2026 to align with applicable Federal procurement requirements. Management will implement and enforce the procurement methods established in the updated policy, provide training to relevant staff on Federal procurement requirements, and maintain the required supporting documentation for applicable procurement transactions going forward.

View Audit 412412

Finding 1237462 (2025-003)

Material Weakness 2025

Hearts for the Invisible Charlotte Coalition

NC

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.213

Auditor’s Recommendation: It is recommended that Hearts for the Invisible Charlotte Coalition develop and implement a suspension and debarment procedure to review the eligibility of vendors before entering into contracts. Training should be provided to all relevant staff to ensure awareness and comp...

Auditor’s Recommendation: It is recommended that Hearts for the Invisible Charlotte Coalition develop and implement a suspension and debarment procedure to review the eligibility of vendors before entering into contracts. Training should be provided to all relevant staff to ensure awareness and compliance with Federal requirements. Additionally, periodic monitoring and internal audits should be conducted to ensure adherence to the established procedures. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding and agrees with the recommendation. Hearts for the Invisible Charlotte Coalition is in the process of developing and implementing a formal suspension and debarment procedure, which is intended to be implemented in October 2026. Furthermore, periodic reviews will be instituted to monitor adherence to these requirements and to prevent the recurrence of this issue.

View Audit 412412

Finding 1237455 (2025-002)

Material Weakness 2025

Housing Authority of the City of High Point

NC

HUD Housing Programs

Finding 2025-002 – Late Submission of Unaudited Financial Data Schedule Corrective Action The Authority will submit its UFDS by HUD’s due date. The Authority’s Chief Financial Officer, Tracy Gann has assumed the responsibility of assuring timely UFDS reporting, and will submit the Authority’s upcomi...

Finding 2025-002 – Late Submission of Unaudited Financial Data Schedule Corrective Action The Authority will submit its UFDS by HUD’s due date. The Authority’s Chief Financial Officer, Tracy Gann has assumed the responsibility of assuring timely UFDS reporting, and will submit the Authority’s upcoming annual UFDS by February 28, 2027.

View Audit 412410

Finding 1237446 (2025-003)

Material Weakness 2025

Mount Sinai Health System, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.214 § 200.303

Finding 2025-003 I. Procurement and Suspension and Debarment Information on the federal program: Grantor: Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No.: Various Views of responsible officials and planned corrective actions: Mount Sinai ...

Finding 2025-003 I. Procurement and Suspension and Debarment Information on the federal program: Grantor: Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No.: Various Views of responsible officials and planned corrective actions: Mount Sinai has taken corrective actions to address this issue. During 2025, the Health System created a process to ensure a vendor is not considered suspended or debarred. All existing vendors in the vendor master file, as well as all newly onboarded vendors through our credentialing process, are screened monthly through our designated sanction screening provider. In addition, we have implemented a new monthly manual control to review, confirm, and reconcile our vendor master against the files submitted to our sanction-screening provider. Our Internal Audit team also performs periodic, independent sanction screening checks on a sample of vendors to validate the accuracy and completeness of the third party screening results. Name of responsible official: Franco Sagliocca Corporate Director, Supply Chain Franco.sagliocca@mountsinai.org Projected completion date: December 31, 2025.

View Audit 412408

Finding 1236938 (2025-001)

Material Weakness 2025

Five Mile Flats, LLC

TX

Allowable Costs / Cost Principles

Participate in training to assist in the development of written policies and procedures, and standards of conduct to be in compliance with 2 Code of Federal Regulations Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federa...

Participate in training to assist in the development of written policies and procedures, and standards of conduct to be in compliance with 2 Code of Federal Regulations Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements and Subpart E – Cost Principles.

View Audit 412402

Finding 1236934 (2025-003)

Material Weakness 2025

City of Tuskegee, Alabama

AL

The City is in the process of making updates to its policies and procedures manual and will incorporate guidance that ensure compliance with the Uniform Guidance and the terms and conditions of federal awards.

View Audit 412397

Finding 1236933 (2025-001)

Material Weakness 2025

Klamath Housing Authority

OR

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster - Section 8 Housing Choice Vouchers, Mainstream Vouchers, and Emergency Housing Vouchers Programs Federal Assistance Listing Numbers: 14.871 & 14.879 Noncompliance - E. Eligibility - Tena...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster - Section 8 Housing Choice Vouchers, Mainstream Vouchers, and Emergency Housing Vouchers Programs Federal Assistance Listing Numbers: 14.871 & 14.879 Noncompliance - E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately nine hundred forty (940) Housing Voucher Cluster units. Of a sample size of twenty two (22) tenant files, the following information was unavailable for examination at the time of audit: • Lead based paint forms were missing in two (2) files • Verification of income were miscalculated in two (2) files Our sample size is statistically valid. Known Questioned Costs: $8,028* * Represents HAP attributable to two (2) tenant files for which the Authority could not demonstrate compliance with eligibility requirements. The questioned costs do not represent amounts determined to be ineligible but rather costs associated with miscalculation for verification of income. Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Ann Malfavon, Executive Director, is responsible for implementing this corrective action by December 31, 2026.

View Audit 412396

Finding 1236931 (2025-001)

Material Weakness 2025

City of Framingham

MA

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

CITY OF FRAMINGHAM, MASSACHUSETTS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 The City of Framingham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 – June 30, 2025 The finding from the schedule of findings and...

CITY OF FRAMINGHAM, MASSACHUSETTS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 The City of Framingham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 – June 30, 2025 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Education 2025-001 Title I Distribution - Assistance Listing Number 84.010 Recommendation: We recommend procedures be strengthened to document all student removals from the cohort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Framingham High School (FHS) reviewed its existing internal guidance on student withdrawals and developed a revised Student Withdrawal Prevention/Process & Post-Withdrawal Support Guide. The revised guidance establishes a tiered process for student-initiated and attendance-initiated withdrawals, including student and caregiver outreach, attendance and credit review, barrier identification, re-engagement planning, alternative pathways, and required documentation before a withdrawal is finalized. Based on this finding, FHS will standardize documentation of all withdrawal prevention and removal efforts. Staff will record outreach, meetings, interventions, and re-engagement efforts in the student information management system using the Journal feature and will also enter each case directly into a district-wide tracking form upon withdrawal. These practices will become the standard and will provide a consistent record of efforts made before a student is removed from the cohort. The revised process will be reviewed with appropriate staff during professional development on October 15th, 2026. Name(s) of the contact person(s) responsible for corrective action: Mark Albright, Principal of Framingham High School Planned completion date for corrective action plan: Training on the revised withdrawal and documentation procedures will take place on October 15th, 2026 and be in full effect as of 07/01/2027.

View Audit 412393

Finding 1236930 (2025-002)

Material Weakness 2025

Athens Land Trust INC

GA

Cash Management Reporting

Athens Land Trust has implemented an updated grant reporting and reimbursement process to ensure required expenditure reports and supporting documentation are complete and submitted within established deadlines. The Finance Director and Housing Director coordinate the tracking of expenditures and co...

Athens Land Trust has implemented an updated grant reporting and reimbursement process to ensure required expenditure reports and supporting documentation are complete and submitted within established deadlines. The Finance Director and Housing Director coordinate the tracking of expenditures and collection of supporting documentation, with the Development Coordinator assisting with reimbursement tracking and drawdown documentation. Multiple staff members are also being cross-trained on reporting procedures to ensure continuity and reduce reliance on any single employee. Grant reporting and reimbursement status is periodically reviewed during biweekly directors’ meetings, providing additional oversight by the Executive Director and helping prevent recurrence of late filings.

View Audit 412382

Finding 1236929 (2025-003)

Material Weakness 2025

Warrick County

IN

Internal Control / Segregation of Duties Material Weakness Period of Performance § 200.1 § 200.303

Finding Subject: 2025-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Debbie Bennett-Stearsman Contact Phone Number and Email Address: 812-319-9068 and dbennett-stearsman@warrickcounty.gov View of Responsib...

Finding Subject: 2025-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Debbie Bennett-Stearsman Contact Phone Number and Email Address: 812-319-9068 and dbennett-stearsman@warrickcounty.gov View of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: As explained and demonstrated by the County Administrator to the SBOA at the time of the audit, the online reporting system for the U.S. Treasury quarterly reports had malfunctioned. When the County Administrator attempted to enter the correct amounts, the report would be rejected. The only way to get the quarterly reports to be accepted was by adjusting the numbers, resulting in the issues pointed out by the SBOA. As the SBOA is aware, the reports were on a time-sensitive deadline and had to be submitted. The County will follow up with the U.S. Treasury in the event of future problems with the online reporting system. The County Administrator did follow up with the U.S. Treasury in 2025. No response was given. In 2026, the U.S. Treasury provided a webinar stating that if the municipality could not close out or lock awards due to unbalanced figures, then the municipality should leave the project “unlocked.” There was no guidance on reopening previous quarterly reports to correct any mistakes. Therefore, the County Administrator could not correct previous reports. Anticipated Completion Date: September 30, 2026.

View Audit 412381

Finding 1236928 (2025-002)

Material Weakness 2025

Warrick County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding Subject: 2025-002 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Debbie Bennett-Stearsman Contact Phone Number and Email Address: 812-319-9068 and dbennett-stearsman@warrickcounty.gov Vi...

Finding Subject: 2025-002 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Debbie Bennett-Stearsman Contact Phone Number and Email Address: 812-319-9068 and dbennett-stearsman@warrickcounty.gov View of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: In the future, the County Administrator (who also serves as Grants Development Director) intends to abide by 2 CFR Part 200 and 31 CFR Part 19. The County will verify vendors and /or contractors through one of the following methods: 1) Primary Verification Method (SAM.gov): The County's primary method for verifying the Contractor's eligibility is by checking the System for Award Management (SAM.gov), which has superseded the Excluded Parties List System (EPLS). The Contractor acknowledges and agrees that the County may, at its discretion, verify the Contractor's status on SAM.gov. 2) Alternative Verification Method (Affidavit): If the Contractor is not registered on SAM.gov, or if the County, in its sole discretion, determines that a SAM.gov check is not feasible or necessary for this particular transaction, the Contractor shall sign and submit an "Affidavit of Non-Exclusion and Non-Disqualification" swearing under penalties of perjury that the Contractor and its principals are not excluded or disqualified under 31 CFR 19.300. The County Administrator has implemented the above corrective plan actions. However, the County Administrator did not realize that last year’s corrective plan included going back in contracts from 2024 and rechecking debarment or asking contractors to sign the alternative verification. The County Administrator will check all active contractors from this date forward and implement the corrective action plan. Anticipated Completion Date: August 12, 2026.

View Audit 412381

Finding 1236927 (2025-002)

Material Weakness 2025

MIFFLIN COUNTY CONSERVATION DISTRICT

PA

Procurement, Suspension & Debarment

The Mifflin County Conservation District respectfully submits the following corrective action plan for the year ended December 31, 2025. The findings from the Single Audit Report Year Ended December 31, 2025 included in the schedule of findings and questioned costs are discussed below. Finding 2025-...

The Mifflin County Conservation District respectfully submits the following corrective action plan for the year ended December 31, 2025. The findings from the Single Audit Report Year Ended December 31, 2025 included in the schedule of findings and questioned costs are discussed below. Finding 2025-002: Procurement and Suspension and Debarment Contact Person: Trevor Weaver, District Manager Recommendation: The District should design and implement procedures to ensure that contractors are neither suspended nor debarred prior to entering into a contract. Action: The District will be adding a clause/condition to ACAP contracts to ensure contractors are neither suspended or debarred in accordance with 2 CFR §180.300 Date for Completion: 10/01/2026

View Audit 412380

Finding 1236926 (2025-001)

Material Weakness 2025

TOWN OF FARMINGTON

NH

Procurement, Suspension & Debarment Eligibility

The Town of Farmington subsequently verified the vendors through Sam.Gov and none of them were suspended or disbarred. Going forward, the Town plans to include a clause in all vendor contracts ensuring that they are not suspended or disbarred, along with continuing to verify this information on the ...

The Town of Farmington subsequently verified the vendors through Sam.Gov and none of them were suspended or disbarred. Going forward, the Town plans to include a clause in all vendor contracts ensuring that they are not suspended or disbarred, along with continuing to verify this information on the Sam.gov website.

View Audit 412378

Finding 1236925 (2025-003)

Material Weakness 2025

Economic Action Committee of the Gulf Coast

TX

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303 § 200.512

Late Submission of Reporting Package and Data Collection Form Corrective Action Plan: Management has established procedures to improve the timeliness of the annual audit and related Federal Audit Clearinghouse submission. The Federal Audit Clearinghouse reporting deadline has been added to the Organ...

Late Submission of Reporting Package and Data Collection Form Corrective Action Plan: Management has established procedures to improve the timeliness of the annual audit and related Federal Audit Clearinghouse submission. The Federal Audit Clearinghouse reporting deadline has been added to the Organization’s annual compliance calendar, and responsibility for monitoring the deadline has been assigned to the Executive Director. Management will actively monitor the progress of the annual audit, timely provide requested information to the auditors, and communicate with the auditors regarding outstanding items that could delay completion of the audit. The Board will provide oversight of the process. These procedures are intended to facilitate completion of the audit and submission of the reporting package and Data Collection Form within the timeframe required by Uniform Guidance. Responsible Party: Executive Director, Board of Directors (oversight) Planned Completion Date: Procedures implemented; corrective action remains ongoing through timely completion and submission of the 2025 audit reporting package and Data Collection Form.

View Audit 412376

Finding 1236922 (2025-003)

Material Weakness 2025

EASTERN CAROLINA YOUNG MENS CHRISTIAN ASSOCIATION INC

NC

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

We will complete the first-tier subaward reporting through SAM.gov as soon as possible. Additionally, we will review our processes and procedures for identifying all applicable reporting requirements for the YMCA’s federal awards.

View Audit 412374

Finding 1236918 (2025-004)

Material Weakness 2025

Brown County

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management

RANDOM MOMENT STUDY (RMS) EMPLOYEES LISTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM and 2505MN5MAP, 2025 Pass-Through A...

RANDOM MOMENT STUDY (RMS) EMPLOYEES LISTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM and 2505MN5MAP, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5ADM and 2505MN5MAP Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented procedures and policies to have a person ensure account coding is made to the correct accounts. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2026

View Audit 412356

Finding 1236916 (2025-003)

Material Weakness 2025

Brown County

MN

Internal Control / Segregation of Duties Eligibility Significant Deficiency

CONTROLS OVER ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM and 2505MN5MAP, 2025 Pass-Through Agency: Minnesota De...

CONTROLS OVER ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM and 2505MN5MAP, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5ADM and 2505MN5MAP Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the County increase review over casefiles and ensure that there are performed on a periodic basis throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2026

View Audit 412356

Corrective Action Plans

Filters