FAC Explorer

Audit 406965

FY End
2025-12-31
Total Expended
$2.93M
Findings
2
Programs
6
Organization: Aultman Health Foundation (OH)
Year: 2025 Accepted: 2026-07-13
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1223560 2025-001 Material Weakness Yes CELN
1223561 2025-002 Material Weakness Yes CELN

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $1.50M Yes 2
84.063 FEDERAL PELL GRANT PROGRAM $1.01M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $295,870 Yes 0
16.575 CRIME VICTIM ASSISTANCE $82,075 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $21,167 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $14,599 Yes 0

Contacts

Name Title Type
CMNPVSHU24F6 Melissa Rapp Auditee
3304973981 Greg Thelen Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Aultman Health Foundation and Subsidiaries (the Foundation) under programs of the federal government for the year ended December 31, 2025 and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Foundation has elected not to use the de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2025-001
2025 – 001 Reporting Student Information to National Student Loan Data System (NSLDS) Federal Agencies: United States Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.SFA Award Period: 01/01/25-12/31/25 Type of Finding: Material Weakness in Internal Controls Over Compliance Criteria or Specific Requirement: The Student Financial Assistance cluster requires that institutions review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access website. At a minimum, institutions are required to certify enrollment every 60 days. Condition: The College did not report information to NSLDS in a timely and accurate manner for certain students attending the College. Questioned Costs: N/A Cause: The College did not have proper internal control procedures in place over NSLDS reporting. Effects: NSLDS database was not updated timely or accurately for all students enrolled at the College. Repeat Finding: Not a repeat finding. Recommendation: Management should review and update internal control processes related to NSLDS reporting. Views of Responsible Officials: Management agrees and has a plan to correct the finding.
Finding 2025-002
2025 – 002 Reporting of Aid Disbursements to Common Origination & Disbursement (COD) Federal Agencies: United States Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.SFA Award Period: 01/01/25-12/31/25 Type of Finding: Significant Deficiency in Internal Controls Over Compliance Criteria or Specific Requirement: The Student Financial Assistance cluster requires that there be documented procedures and controls in place to ensure timely and accurate COD (Common Origination and Disbursement) reporting. Institutions are required to ensure that disbursement records report the actual disbursement date and the amount of the disbursement. Condition: The disbursement date being reported by the College in COD did not match the actual disbursement date shown in student account detail reports for certain students attending the College. Questioned Costs: N/A Cause: The College did not have proper internal control procedures in place over COD reporting. Effects: Information contained in disbursement records reported to COD was not accurate. Repeat Finding: Not a repeat finding. Recommendation: Management should review and update internal control processes related to COD reporting. Views of Responsible Officials: Management agrees and has a plan to correct the finding.