Audit 400740

Federal Agency: Department of Education Federal Program: Fund for the Improvement of Post Secondary Education Assistance Listing Number: 84.116M Federal Award Identification Number and Year: P116M240230 Award Period: 10/01/2024 – 09/30/2028 Compliance Requirement Affected: Reporting Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: FFATA reporting requires all information to be submitted no later than the last day of the month following the subaward date. Condition: FFATA submissions were submitted after the last day of the month following the subaward date. Questioned costs: None. Context: 3 of 3 reports tested were submitted outside of required time period. Subaward Subaward Missing Transactions Subaward Report Amount Key Tested Not Reported Not Timely Incorrect Elements 3 0 3 0 0 Dollar Subaward Amount of Subaward Missing Transactions Subaward Report Amount Key Tested Not Reported Not Timely Incorrect Elements $ 75,000 $ - $ 75,000 $ - $ - Cause: Processes/controls around reporting were not followed in a timely manner to ensure compliance. Effect: Non-timely reporting, as required by the grant agreement. Repeat finding: No Recommendation: We recommend the Organization improve controls/processes around reporting to ensure future reports are submitted within the allowable date ranges. View of responsible officials: No disagreement noted.

Federal Agency: Department of Labor Federal Program: Apprenticeship USA Grants Assistance Listing Number: 17.285 Federal Award Identification Number and Year: 24A60AP000103 - 2024 Award Period: 07/01/2024 – 06/30/2028 Compliance Requirement Affected: Suspension and Debarment Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.9995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: Verification that vendor was not suspended or debarred was performed in a prior year for the vendor, relating to a separate procurement. Suspension and debarment procedures should be performed with each new procurement and only rely on a suspension and debarment check for a reasonable amount of time. Questioned costs: None. Context: Noncompliance identified in 1 of 4 selections tested. Entire population was tested. Vendor was not suspended/debarred. Cause: Reliance on suspension and debarment check performed in March 2023 for a procurement made in June 2025. Effect: Potential noncompliance and increased risk. Repeat finding: No Recommendation: We recommend the Organization improve controls/processes around suspension and debarment to ensure a check is performed with each new federal procurement. View of responsible officials: No disagreement noted.