Corrective Action Plans

Finding 1218146 (2025-005)

Material Weakness 2025

OR

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility § 200.303

Recommendation: We recommend the College changes its process and controls to ensure exit counseling emails are sent to graduate/withdrawn students throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...

Recommendation: We recommend the College changes its process and controls to ensure exit counseling emails are sent to graduate/withdrawn students throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since August 2025, the College has taken steps in conjunction with its SIS Managed Services team (Anthology) to establish an automated process to notify graduate/withdrawn students to complete the Exit Counseling requirement. Since then the Director of Financial Aid has been spot-checking the notifications to ensure that the exit counseling notification is being triggered for withdrawn students. Going forward, the Financial Aid Office will use the Task Function in Anthology to confirm that the notification has been sent and close the task which will be timestamped with the name of the reviewer. Name(s) of the contact person(s) responsible for corrective action: Sarajane Viemeister and Denise Reid-Strachan. Planned completion date for corrective action plan: June 30, 2027.

View Audit 404328

Finding 1218145 (2025-004)

Material Weakness 2025

Columbia Gorge Community College

OR

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303

Recommendation: We recommend the college review its process and procedures for R2T4 calculations to ensure they are in line with Dept. of Education requirements. We also recommend the college maintain evidence of the formal review process that ensures Return of Title IV calculations are being perfor...

Recommendation: We recommend the college review its process and procedures for R2T4 calculations to ensure they are in line with Dept. of Education requirements. We also recommend the college maintain evidence of the formal review process that ensures Return of Title IV calculations are being performed timely and correctly to minimize the likelihood that errors may go undetected and not corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will ensure that all Financial Aid policies and procedures are up-to-date; reviewed annually; and revised, as needed. Documentation will also be made for any procedures that are currently being performed by their third-party-servicer, Global including Return to Title IV (R2T4) calculations. As an internal control, the Financial Aid Office will retain records of the Return to Title IV calculations performed by Global; sign-off on the appropriate reports with the date reviewed; include the initials of the Coordinator of Financial Aid and co-signed by the Director of Financial Aid. The Coordinator of Financial Aid will notify Global of funds to be returned by the institution and/or student by completing the established process (GARP) to ensure that the funds are returned to the Department of Education within 45 days of the Date of Determination. Name(s) of the contact person(s) responsible for corrective action: Sarajane Viemeister and Denise Reid-Strachan. Planned completion date for corrective action plan: June 30, 2027.

View Audit 404328

Finding 1218144 (2025-003)

Material Weakness 2025

Columbia Gorge Community College

OR

Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness § 200.303

Recommendation: We recommend the College review internal control reports and implement review controls for work performed by third-party servicers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently, CGCC re...

Recommendation: We recommend the College review internal control reports and implement review controls for work performed by third-party servicers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently, CGCC reviews several weekly reports from its third-party servicer, Global Financial Aid Services which indicates the actions which could not be completed by Global due to missing information, etc. These reports are discussed during the weekly call between Global and CGCC at which time steps are taken to resolve outstanding issues. CGCC also has access to other Financial Aid (FA) Reports in the Global Administration portal including verification, resolution of C-Flags and Unusual/Special Circumstances reviews which are conducted by Global. Going forward, the Financial Aid Office will review these reports monthly to ensure that the students are awarded and their funds disbursed in a timely fashion. As an internal control, documentation of the review of the FA reports will be retained, signed and dated by the Coordinator of Financial Aid and co-signed by the Director of Financial Aid. To further ensure integrity in the administration and awarding of Title IV funds, CGCC will annually request an SSAE 18 Report from Global in October of each year and subsequently, where applicable, a Bridge Letter to cover the intervening period between reports. Name(s) of the contact person(s) responsible for corrective action: Sarajane Viemeister and Denise Reid-Strachan. Planned completion date for corrective action plan: June 30, 2027.

View Audit 404328

Finding 1218143 (2025-001)

Material Weakness 2025

Columbia Gorge Community College

OR

Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness § 200.303

Recommendation: We recommend the college review current processes and procedures for NSLDS enrollment reporting and retain evidence of an internal control that ensures timely and accurate reporting being performed. Explanation of disagreement with audit finding: There is no disagreement with the aud...

Recommendation: We recommend the college review current processes and procedures for NSLDS enrollment reporting and retain evidence of an internal control that ensures timely and accurate reporting being performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the past year, the College (CGCC) has worked vigorously to bring NSLDS enrollment reporting up-to-date. The College currently reports enrollment data to NSLDS through the National Student Clearinghouse. The Registrar annually establishes the Clearinghouse reporting schedule based on CGCC’s quarter system, including term start, midterm, and end dates. The schedule is posted in the Clearinghouse system, and Clearinghouse sends email reminders before scheduled reporting dates. The Registrar completes the scheduled reporting process, reviews posting results and error reports when received, and resolves any identified errors promptly to allow the enrollment file to be processed and reported. Going forward, the internal control will be to add secondary review by providing the retained report to the Vice President of Student Services. The report will include the date reviewed/submitted and the Registrar’s initials, and the Vice President will also initial the report as evidence of review. This provides documentation of completion and accountability to help ensure enrollment reporting is completed in a timely fashion. Name(s) of the contact person(s) responsible for corrective action: Catherine Graham. Planned completion date for corrective action plan: June 30, 2027.

View Audit 404328

Finding 1218138 (2025-002)

Material Weakness 2025

Columbia Gorge Community College

OR

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid § 200.303

Recommendation: We recommend the college review the requirements and implement an internal process and control to specifically monitor the outstanding Title IV funded checks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to ...

Recommendation: We recommend the college review the requirements and implement an internal process and control to specifically monitor the outstanding Title IV funded checks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: On a monthly basis, as part of the bank reconciliation process, the Business Office generates a report of outstanding student refund checks and reviews it for uncashed items. Uncashed Title IV checks are recorded on a tracking log noting check number, issue date, and amount. When a check remains uncashed for 120 days, the Business Office contacts the student to confirm receipt or determine whether a reissue is needed, and the outreach is documented on the log. The monthly review and log are signed and dated by the preparer; co-signed by the Vice President of Administrative Services, and documentation is retained including months in which no exceptions are noted. At the conclusion of the monthly review process, an email with subject line: Uncashed Refund Checks is forwarded to the Financial Aid Office which includes a spreadsheet listing the students with uncashed refund checks or a note that there were no records for that particular month. Any Title IV check that remains uncashed is canceled by the Business Office. Within 5 - 7 business days of receiving the notification from the Business Office, the Financial Aid Office will notify the third-party servicer, Global Financial Aid Services (herein after referred to as Global) through their established reporting mechanism (GARP) to ensure the funds are returned to the Department of Education no later than 240 days after the date of issuance, as required by 34 CFR 668.164(h). Name(s) of the contact person(s) responsible for corrective action: Sam Draper and Denise Reid-Strachan. Planned completion date for corrective action plan: June 30, 2027.

View Audit 404328

Finding 1218116 (2025-001)

Material Weakness 2025

Dupage Senior Citizens Council

IL

Allowable Costs / Cost Principles § 200.430

2025-001 Aging Cluster-Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers- Assistance Listing No. 93.044. Special Programs for the Aging, Title III, Part C, Nutrition Services- Assistance Listing No. 93.045. Nutrition Services Incentive Program- Assi...

2025-001 Aging Cluster-Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers- Assistance Listing No. 93.044. Special Programs for the Aging, Title III, Part C, Nutrition Services- Assistance Listing No. 93.045. Nutrition Services Incentive Program- Assistance Listing No. 93.053 Condition Found Out of forty payroll transactions tested, we noted 14 instances where part-time employees did not have their timecard approved by their supervisor. We consider this condition to be a material weakness relating to the Allowable Costs/Cost Principles compliance requirement. Statistical sampling was not used in making sample selections. Corrective Action Plan DuPage Senior Citizens Council will strengthen controls over payroll timecard approval to ensure all part time employee timecards are reviewed and approved by an appropriate supervisor prior to payroll processing. Management will formalize and document supervisory approval requirements within written payroll procedures. Payroll will not be processed unless all required timecards reflect documented supervisory review and approval. Oversight of compliance with these procedures will be supported through periodic review by the Executive Director and the outsourced accounting firm through documented policy and process reviews. Responsible Person for Corrective Action Plan Executive Director, with support from the Payroll Clerk Implementation Date of Corrective Action Plan DSCC began implementing this process in May 2025. The corrective action was effective immediately at that time and is considered fully implemented.

View Audit 404309

Finding 1218112 (2025-003)

Material Weakness 2025

Chestnut Hill College

PA

Student Financial Aid

Finding 2025-003: Gramm-Leach-Bliley Act (GLBA) Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit finding and acknowledges that, during the fiscal year ended June 30, 2025, the C...

Finding 2025-003: Gramm-Leach-Bliley Act (GLBA) Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit finding and acknowledges that, during the fiscal year ended June 30, 2025, the College had not performed penetration testing or completed an IT risk assessment as required under the Gramm-Leach-Bliley Act. Subsequent to fiscal year-end, management has taken decisive corrective action to remediate this deficiency and strengthen the College’s information security control environment:  Penetration Testing: Management engaged an independent, qualified third-party cybersecurity firm, Counter Measures Security, LLC, to perform penetration testing. A professional services agreement was executed in August 2025, and penetration testing was completed on October 17, 2025, in accordance with the Penetration Testing Execution Standard (PTES). Management has reviewed the results and is addressing identified recommendations as appropriate. Documentation supporting the completion of these services is retained by the College.  IT Risk Assessment and Information Security Program: Management is formalizing an IT risk assessment process consistent with GLBA requirements and incorporating penetration testing results into the College’s broader information security program.  Ongoing Monitoring: Management will establish a recurring schedule for penetration testing and IT risk assessments and will maintain documentation of results, remediation efforts, and management review to support ongoing compliance. Penetration testing was completed as of October 17, 2025, and management expects the IT risk assessment process and ongoing monitoring controls to be fully implemented during fiscal year 2026.

View Audit 404302

Finding 1218109 (2025-002)

Material Weakness 2025

Chestnut Hill College

PA

Student Financial Aid Reporting Significant Deficiency

Finding 2025-002: National Student Loan Database System (NSLDS) Reporting Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit findings and acknowledges that controls over accurate ...

Finding 2025-002: National Student Loan Database System (NSLDS) Reporting Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit findings and acknowledges that controls over accurate and timely reporting of student enrollment information to the NSLDS were not operating effectively, including procedures related to oversight of reporting performed by a third-party servicer. To address this finding, management is implementing the following corrective actions:  Management is evaluating and formalizing its oversight procedures related to NSLDS submissions performed by the third-party servicer, including defined responsibilities, review procedures, and escalation protocols.  Periodic internal reviews of NSLDS submissions are being implemented to verify the accuracy and timeliness of campus-level and program-level enrollment reporting.  Management is updating policies and procedures to ensure that all enrollment status changes and effective dates are captured and reported in accordance with U.S. Department of Education regulations. Management expects these corrective actions to be substantially implemented and will continue to monitor compliance to prevent recurrence.

View Audit 404302

Finding 1218107 (2025-001)

Material Weakness 2025

Klawock Cooperative Association

AK

Procurement, Suspension & Debarment § 200.214 § 200.318

Federal Single Audit Finding: 2025-001 Procurement, Suspension and Debarment – Significant Deficiency in Internal Control over Compliance Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will create additional forms for both suspension ...

Federal Single Audit Finding: 2025-001 Procurement, Suspension and Debarment – Significant Deficiency in Internal Control over Compliance Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will create additional forms for both suspension and debarment checks and sole source transactions to ensure proper approval prior to purchasing from vendors whose expenditures would exceed the micro-purchase threshold. Proposed Completion Date: June 30, 2026

View Audit 404301

Finding 1218104 (2025-003)

Material Weakness 2025

Prairie-Hills Elementary School District 144

IL

Procurement, Suspension & Debarment § 200.320

Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2025 Corrective Action Plan Finding No.: 2025 - 003 Condition: The District procured $285,867 from a food service vendor (Gordon) and $539,977 from another food ser...

Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2025 Corrective Action Plan Finding No.: 2025 - 003 Condition: The District procured $285,867 from a food service vendor (Gordon) and $539,977 from another food service vendor (Sysco Business Services) and did not follow the formal methods of procurement outlined in 2 CFR 200.320(b)(2) as they did not procure the services through a competitive request for proposal process. Plan: The district will become a member of HPS, which is a (Group Purchasing Organization) that manages competitive bidding by aggregating the collective buying power of thousands of member organizations to negotiate lower prices and better terms with vendors. Instead of an individual school district running its own expensive and legally complex Request for Proposal (RFP) process, HPS acts as the central procurement agent. They handle the administrative burden of advertising, evaluating, and legally vetting bids on behalf of their members. Anticipated Date of Completion: July 1, 2026 Name of Contact Person: Dr. Alicia Evans – Consultant - Business Manager

View Audit 404289

Finding 1218098 (2025-002)

Material Weakness 2025

City of Wentzville, Missouri

MO

Subrecipient Monitoring Material Weakness Reporting

Management has implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate its controls regarding current federal awards and requirements to ensure that accurate information is captured, reported, and maintained. Anticipated completion date: Al...

Management has implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate its controls regarding current federal awards and requirements to ensure that accurate information is captured, reported, and maintained. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period ending March 31, 2026.

View Audit 404277

Finding 1218097 (2025-001)

Material Weakness 2025

City of Wentzville, Missouri

MO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management will continue to evaluate its controls concerning current federal awards and requirements to ensure that accurate information is captured and reported. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period en...

Management will continue to evaluate its controls concerning current federal awards and requirements to ensure that accurate information is captured and reported. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period ending March 31, 2026.

View Audit 404277

Finding 1218096 (2025-004)

Material Weakness 2025

Union-North United School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

The Director of Grants will continue to prepare the reports and then the Superintendent and Corporation Treasurer will review and sign off on the reports to ensure they agree to the underlying details. The Director of Grants will make sure this is done in a timely manner to comply with the reporting...

The Director of Grants will continue to prepare the reports and then the Superintendent and Corporation Treasurer will review and sign off on the reports to ensure they agree to the underlying details. The Director of Grants will make sure this is done in a timely manner to comply with the reporting deadlines for each fiscal year.

View Audit 404274

Finding 1218094 (2025-003)

Material Weakness 2025

Union-North United School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

The Superintendent, Corporation Treasure, Director of Grants, and the Director of Facilities and or/ Director of Technology will monitor equipment purchases larger than $5,000. Once the purchase is made, the Director of Facilities and or/ Director of Technology will tag the equipment and notify the ...

The Superintendent, Corporation Treasure, Director of Grants, and the Director of Facilities and or/ Director of Technology will monitor equipment purchases larger than $5,000. Once the purchase is made, the Director of Facilities and or/ Director of Technology will tag the equipment and notify the Director of Grants, Treasurer, and Superintendent when the fixed asset inventory is completed and updated.

View Audit 404274

Finding 1218090 (2025-002)

Material Weakness 2025

Cocaa Seminole Development, Inc.

OK

Reporting

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Perio...

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March 31, 2025 audit, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed.FINDING No. 2025-002: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2025.

View Audit 404271

Finding 1218089 (2025-001)

Material Weakness 2025

Cocaa Seminole Development, Inc.

OK

HUD Housing Programs Reporting

COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March...

COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March 31, 2025 audit, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2025-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2025.

View Audit 404271

Finding 1218080 (2025-001)

Material Weakness 2025

City of Jackson

IL

Procurement, Suspension & Debarment

Finding Type: Internal Control. Name of Contact Person: Ms. Angela Birk, City Clerk/Treasurer. Recommendation: We recommend the City check the excluded parties list system or collect certification from each vendor in which the City expects to spend more than $25,000 of federal grant funds for the ye...

Finding Type: Internal Control. Name of Contact Person: Ms. Angela Birk, City Clerk/Treasurer. Recommendation: We recommend the City check the excluded parties list system or collect certification from each vendor in which the City expects to spend more than $25,000 of federal grant funds for the year. Corrective Action: The City has already begun to check all vendors hired not only by contract but by task order as well. Propsed Completion Date: Immediately.

View Audit 404245

Finding 1218069 (2025-002)

Material Weakness 2025

Town of Bedford, Massachusetts

MA

Procurement, Suspension & Debarment § 200.214

2025-002 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027 Recommendation: We recommend the Town enhance procedures and controls to ensure that the verification of vendors’ suspension and debarment status is obtained prior to executing transactions. Explanation of disagreement with ...

2025-002 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027 Recommendation: We recommend the Town enhance procedures and controls to ensure that the verification of vendors’ suspension and debarment status is obtained prior to executing transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the finding that the town did not perform a suspension/debarment status check when awarding vehicle contract to Gervais Ford, internal procedures were strengthened to require this check for procurements involving federal funds. Name(s) of the contact person(s) responsible for corrective action: Al Rego, Town of Bedford Finance Director and Dave Manugian Director of Public Works. Planned completion date for corrective action plan: Corrective action was implemented immediately.

View Audit 404236

Finding 1218068 (2025-001)

Material Weakness 2025

Town of Bedford, Massachusetts

MA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.430

2025-001 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...

2025-001 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the identification of this omission at the end fiscal 2025, the district immediately re-established the time and effort documentation procedures and monitoring processes. Note that all staff charged to the grant in FY25 are employees who are wholly assigned to provide direct services to special education students. Time and effort documentation has been fully restored as of July 1, 2025 and is currently being maintained and monitored. Name(s) of the contact person(s) responsible for corrective action: Julie Kirrane, Bedford Public Schools Dir. of Finance. Planned completion date for corrective action plan: Corrective action has been completed.

View Audit 404236

Finding 1218065 (2025-001)

Material Weakness 2025

City of Norton

OH

Subrecipient Monitoring Reporting Significant Deficiency § 200.208 § 200.328

Finding Number: 2025-001 Planned Corrective Action: City of Norton will comply with all federal grant compliance requirements – including reporting requirements and deadlines. Anticipated Completion Date: June 2026 Responsible Contact Person: Pamela Keener, Finance Director

View Audit 404227

Finding 1218052 (2025-002)

Material Weakness 2025

Boone County Fire Protection District

MO

Reporting

Finding 2025-002: Late Submission of Financial Reports The District acknowledges the audit finding regarding the late submission of the SF-425 Federal Financial Reports. As a result, the District will implement and enforce procedures to ensure that future required reports are submitted timely.

View Audit 404216

Finding 1218047 (2025-002)

Material Weakness 2025

West Central Nebraska Joint Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inter...

Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.

View Audit 404211

Finding 1218006 (2025-001)

Material Weakness 2025

National Indigenous Women's Resource Center, Inc.

MT

Procurement, Suspension & Debarment

U.S. Department of Health and Human Services National Indigenous Women’s Resource Center, Inc respectfully submits the following corrective action plan for the year ended September 30, 2025. Audit period: October 1, 2024 - September 30, 2025 The findings from the schedule of findings and questioned ...

U.S. Department of Health and Human Services National Indigenous Women’s Resource Center, Inc respectfully submits the following corrective action plan for the year ended September 30, 2025. Audit period: October 1, 2024 - September 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no financial statement audit findings that require a corrective action plan. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2025-001 FVPSA American Rescue Plan COVID-19 Testing, Vaccines, and Mobile Health Units Supplement Funding – Assistance Listing No. 93.592. Significant Deficiency in Internal Control over Compliance – Suspension and Debarment Other Matter - Non-Compliance with Suspension and Debarment Compliance Requirements. Recommendation: CLA recommends management establish and document controls to verify and retain evidence of suspension and debarment checks for all covered transactions prior to contract execution, including maintaining documentation in a centralized and accessible location. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our procedures require that we document and verify evidence of suspension and debarment checks for all covered transactions prior to contract execution. We have established a procedure to file the required documentation in a common, accessible folder on our shared drive. Name(s) of the contact person(s) responsible for corrective action: Lora Helman. Planned completion date for corrective action plan: June 1, 2026 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Lora Helman at (406) 720-0826.

View Audit 404205

Finding 1217980 (2025-001)

Material Weakness 2025

Housing Authority of the City of Salem

NJ

Procurement, Suspension & Debarment HUD Housing Programs

Housing Authority of the City of Salem Corrective Action Plan: For Year Ending September 30, 2025 Audit Finding Prepared By: Charles Matthew Bailey, Executive Director Audit Finding #2005-001 Contractor File Maintenance Corrective Action: The Housing Authority of the City of Salem, the Executive Dir...

Housing Authority of the City of Salem Corrective Action Plan: For Year Ending September 30, 2025 Audit Finding Prepared By: Charles Matthew Bailey, Executive Director Audit Finding #2005-001 Contractor File Maintenance Corrective Action: The Housing Authority of the City of Salem, the Executive Director will instruct the Capital Fund Program Coordinator to utilize the HUD procurement contractor file review checklist for all the contractors going forward prior to authorizing any payments to the contractor. Anticipated date: July 1, 2026

View Audit 404188

Finding 1217979 (2025-004)

Material Weakness 2025

Humboldt Transit Authority

CA

Allowable Costs / Cost Principles § 200.430

Management’s Response Regarding Corrective Action Taken or Planned These rules apply to costs charged directly to federal programs, such as the 5311 grants that require a 44.67% match when used for operating expenses. All maintenance and administrative staff time is eligible as direct costs for thes...

Management’s Response Regarding Corrective Action Taken or Planned These rules apply to costs charged directly to federal programs, such as the 5311 grants that require a 44.67% match when used for operating expenses. All maintenance and administrative staff time is eligible as direct costs for these grants as their time is only spent on transit activities and not administrating non-transit programs. Staff apply payroll costs and on either actual vehicle miles or hours based their type of work, as recommended by the National Rural Transit Assistance Program, for time by staff that cannot be directly tied to a specific grant source.

View Audit 404177

Corrective Action Plans

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