Corrective Action Plans

Finding 1173768 (2025-002)

Material Weakness 2025

MO

Subrecipient Monitoring Eligibility

All Financial Aid personnel were re-trained on the SEOG minimum and maximum award parameters. The office will conduct quarterly reviews of awards to ensure compliance and verify that no students are incorrectly awarded.

View Audit 387430

Finding 1173609 (2025-001)

Material Weakness 2025

Lasell University

MA

Student Financial Aid Special Tests & Provisions Eligibility

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Cause: Within the University's student information system, PowerCampus, the degree verifier report was not cros...

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Cause: Within the University's student information system, PowerCampus, the degree verifier report was not cross referenced with the graduation report. This student was on the degree verifier report but did not appear on graduation report, which is the report that is sent to the National Student Clearinghouse ("NSC") who then transmits information to NSLDS on behalf of the University. Condition: One student was excluded from the report used for the Clearinghouse as a graduated student. As they did not appear on the report twice, the Clearinghouse changed their status to withdrawn. The School then became aware of the change and the graduated status was transmitted to the clearinghouse on 2/7/25 and not received by NSLDS until 7/24/25. Criteria: The Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves of absence. It is the institution’s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (“NSLDS”). (NSLDS Enrollment Reporting Guide November 2022, and 34 CFR 685.309(b)) Corrective Action Plan to be Taken: After each graduation period the Registrar’s Office will compare the Degree Verify file against the Graduation Enrollment file as both files are uploaded to the National Student Clearinghouse. The Degree Verify file is generated and uploaded after the Graduation Enrollment file; this process of report comparison will allow us to capture any student not reported in the Graduation Enrollment file. Thereby ensuring all graduating students are reported correctly to the National Student Clearinghouse. We’ll begin this process, on October 3, 2025 with the August 2025 graduates as they were just reported to the National Student Clearinghouse this past month. Sincerely, Linda M. Arce Registrar

View Audit 387334

Finding 1173602 (2025-001)

Material Weakness 2025

Pitt County, North Carolina

NC

Student Financial Aid Allowable Costs / Cost Principles Eligibility § 200.303 § 200.516

Corrective Action/Management Response: Ensuring that Adoption records are maintained accurately with all documented requirements. Changing Practice to include putting documents into the document management system (Traverse) in order to have a copy of required documents in the event originals are los...

Corrective Action/Management Response: Ensuring that Adoption records are maintained accurately with all documented requirements. Changing Practice to include putting documents into the document management system (Traverse) in order to have a copy of required documents in the event originals are lost, or documents are damaged due to flooding (which is what occurred in the basement where documents were housed). Cases that are more than 10 years old are typically going to be more difficult to locate needed items, due to records being maintained differently at that time and requirements were different in what the Department was required to maintain in an Adoption file. Proposed Completion Date: June 30, 2026 checking monthly to ensure paper files are scanned into Traverse.

View Audit 387325

Finding 1173474 (2025-001)

Material Weakness 2025

Waubonsee Community College District 516

IL

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

2025-001 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2025 Condition Found During our student file testing we noted one student out of forty was disbursed the incorrect Direct Loan ...

2025-001 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2025 Condition Found During our student file testing we noted one student out of forty was disbursed the incorrect Direct Loan amount. Based on the student’s enrollment status and need this student was eligible for $586 in Subsidized Loans and $2,914 in Unsubsidized Loans; however, the College awarded the student $549 in Subsidized loans and $2,951 in Unsubsidized loans which resulted in an under award of $37 in Subsidized Loans and an over award of $37 in Unsubsidized Loans. We consider this error in awarding to be an instance of noncompliance of the Eligibility Compliance Requirement. Corrective Action Plan Waubonsee will ensure to add the loan fees first to ensure sub-loans are calculated correctly. Responsible Person for Corrective Action Plan Mary Greenwood Implementation Date of Corrective Action Plan 12/9/2025

View Audit 387218

Finding 1173458 (2025-001)

Material Weakness 2025

Reid State Technical College

AL

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

1. Immediate System Correction The clock-to-credit hour conversion file in Banner (GTVSDAX) was reviewed and updated to include all applicable course prefixes, including MAH and PSY. This correction ensured that clock-to-credit hour conversions were calculated accurately for affected technical progr...

1. Immediate System Correction The clock-to-credit hour conversion file in Banner (GTVSDAX) was reviewed and updated to include all applicable course prefixes, including MAH and PSY. This correction ensured that clock-to-credit hour conversions were calculated accurately for affected technical programs. 2. Identification and Review of Impacted Students Financial Aid reviewed all students enrolled in the affected term (202610) and identified those whose federal aid hours had been overstated due to the conversion omission. 3. Correction of Federal Aid Awards Federal aid awards were recalculated for impacted students. The engagement team noted, and the College confirms, that all affected students were enrolled in a current payment period for which funds had not yet been fully drawn, allowing corrections to be made timely. 4. Resolution of Financial Impact Where recalculations resulted in reduced eligibility, institutional need-based funds were applied to affected student accounts to prevent students from incurring balances due to an internal administrative error. This ensured students were not financially penalized for the control deficiency. Preventive Actions and Controls to Avoid Recurrence To address the identified control deficiency and strengthen internal controls over clock-to-credit hour conversions, the College has implemented the following preventive measures: 1. Enhanced Curriculum Oversight The Registrar (Tara Dumas) and Director of Financial Aid (Stacia Richerson) now serve as standing members of the Academic/Curriculum Review Committee. This ensures that Financial Aid and Registrar review all proposed curriculum changes, including: o New courses o New course prefixes o Courses designated as “in degree plan” for technical or clock-hour programs This review occurs prior to course approval and implementation, allowing clock-to-credit hour implications to be addressed in advance. 2. Formal Notification and Review Process Academic Affairs will notify Financial Aid of any curriculum changes that may impact clock-to-credit hour conversions. Financial Aid will review and update Banner conversion tables as needed before federal aid calculations occur. 3. Assigned Responsibility and Monitoring Responsibility for maintaining and reviewing clock-to-credit hour conversion tables has been formally assigned to the Director of Financial Aid (Stacia Richerson). o Conversion tables will be reviewed each semester prior to awarding federal aid. o Discrepancies in ROAENRL will be reviewed promptly to ensure accuracy. 4. Ongoing Compliance Review The College will perform periodic reviews of conversion logic and awarding calculations to ensure continued compliance with federal regulations and internal control standards under 2 CFR 200.303. Conclusion Reid State Technical College has corrected the clock-to-credit hour conversion issue, resolved the related questioned costs, and implemented strengthened internal controls. The addition of the Registrar (Tara Dumas) and Director of Financial Aid (Stacia Richerson) to the Academic/Curriculum Review Committee, combined with formalized review and notification procedures, provides reasonable assurance that clock-to-credit hour conversions will be accurately applied prior to federal aid calculation and disbursement.

View Audit 387191

Finding 1173457 (2025-005)

Material Weakness 2025

Southwestern Oklahoma State University

OK

Student Financial Aid Eligibility

Identification Number: 2025‑005 – Satisfactory Academic Progress Finding: One student received Direct Unsubsidized Loan funds despite not meeting maximum timeframe requirements for satisfactory academic progress at the beginning of the Spring 2025 semester. Corrective Action Plan: Management agrees ...

Identification Number: 2025‑005 – Satisfactory Academic Progress Finding: One student received Direct Unsubsidized Loan funds despite not meeting maximum timeframe requirements for satisfactory academic progress at the beginning of the Spring 2025 semester. Corrective Action Plan: Management agrees with the finding. The University will strengthen controls to ensure satisfactory academic progress is fully evaluated and documented prior to the disbursement of Title IV funds. A review checkpoint will be added to verify eligibility before loan disbursements are released. Responsible Officials and Implementation Date: The Director of Student Financial Services will be responsible for this corrective action. Updated review procedures will be implemented by February 16, 2026.

View Audit 387171

Finding 1173401 (2025-004)

Material Weakness 2025

Board of Education of Columbus County Schools

NC

Eligibility Significant Deficiency

Name of Contact Person: Daniel Nolan, Finance Officer Corrective Action Plan: Management will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultati...

Name of Contact Person: Daniel Nolan, Finance Officer Corrective Action Plan: Management will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultations. Proposed Completion Date: Immediately

View Audit 387119

Finding 1173358 (2025-001)

Material Weakness 2025

Kalihi-Palama Health Center (hale Ho'ola Hou)

HI

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2025.001 Special Tests and Provisions - Sliding Fee Discounts Recommendation Kalihi-Palama Health should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken: Effective February 9,...

Finding 2025.001 Special Tests and Provisions - Sliding Fee Discounts Recommendation Kalihi-Palama Health should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken: Effective February 9, 2026, we will implement the following changes to ensure clients are appropriately charged according to the sliding fee scale. -Update the frequency of our sliding fee scale employee training sessions -Implement monthly spot checks to ensure compliance to the sliding fee scale and provide timely feedback

View Audit 387012

Finding 1173293 (2025-002)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Bell

FL

HUD Housing Programs Eligibility Reporting

FINDING No. 2025-002: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure tenant eligibility is verified in a timely manner and tenant files are properly maintained. Action Taken: Staff training has been provided with additional HU...

FINDING No. 2025-002: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure tenant eligibility is verified in a timely manner and tenant files are properly maintained. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 386834

Finding 1173275 (2025-003)

Material Weakness 2025

Southwestern Adventist University

TX

Student Financial Aid Eligibility

Corrective Action: See above corrective action plan for 2025-002. Contact Persons: Duane Valencia, Assistant Financial Vice President – Student Finance; Jason Kowarsch, Registrar

View Audit 386786

Finding 1173274 (2025-002)

Material Weakness 2025

Southwestern Adventist University

TX

Student Financial Aid Eligibility Special Tests & Provisions

Corrective Action: To prevent future occurrences of PELL and Direct Loans award findings identifying students not enrolled, withdrawn, and over-awarded aid. • Staff Training o Additional training sessions will be conducted for Student Finance staff to enhance understanding of awarding rules and syst...

Corrective Action: To prevent future occurrences of PELL and Direct Loans award findings identifying students not enrolled, withdrawn, and over-awarded aid. • Staff Training o Additional training sessions will be conducted for Student Finance staff to enhance understanding of awarding rules and system functionality. o Training will focus on identifying and correcting over-awarding scenarios before disbursement. • System Monitoring o Regular audits of the Ellucian System will be performed to ensure continued accuracy in aid calculations and refund processing. • Policy Enforcement o A formal policy will be adopted requiring aid disbursement only after census verification. o Exception will be documented and reviewed by the Vice President of Financial Administration. Contact Persons: Duane Valencia, Assistant Financial Vice President – Student Finance; Jason Kowarsch, Registrar Completion Date: To be completed by March 1, 2026

View Audit 386786

Finding 1173242 (2025-001)

Material Weakness 2025

Roger Williams University

RI

Student Financial Aid Reporting Special Tests & Provisions

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Unless it expects to submit its next updated enrollment report to the Secretar...

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended (CFR 685.309(b)(2)(i)). Condition Found Three students out of the 16 selected for status change testing had their status change reported to the National Student Loan Data System (“NSLDS”) outside of the maximum 60-day window. Changes were reported 5 days later than the requirement of 60 days. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University intends to report status changes within the 60-day requirement going forward. Names of Contact Person Responsible for Correction Action: Gloria Arcia, Ed.D., Executive Vice President for Finance and Administration / Chief Financial Officer Anticipated Completion Date: October 2, 2025

View Audit 386736

Finding 1173045 (2025-001)

Material Weakness 2025

University of Kansas School of Medicine - Wichita Mpa

KS

Internal Control / Segregation of Duties Eligibility Reporting

In response to Finding 2025-001 Internal Control over Allowable Costs identified in the fiscal year 2025 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has modified the HOPW A, housing opportunities for persons with AIDS, procedures for documenting a particip...

In response to Finding 2025-001 Internal Control over Allowable Costs identified in the fiscal year 2025 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has modified the HOPW A, housing opportunities for persons with AIDS, procedures for documenting a participant's eligibility period, support allowance, and assistance provided for transitional, short-term, long-term, and placement assistance. As of January 2026, the program has modified the KCTH checklist for housing assistance/support services to include the date each assistance starts and will end. The total amount eligible for either 5 months or 21 weeks, dependent on the assistance type, will also be documented in the file. Request to process payments will include the number of weeks/months for the current request and previously utilized. In April of 2025 an additional FTE was hired to assist in verifying the calculations and support amounts for accuracy. Jamie Thorstenberg, Housing Program Coordinator, will serve as the contact person for this corrective action plan. We hope these changes will sufficiently address Finding 2025-001 Segregation of Duties / Review Procedures.

View Audit 386511

Finding 1173044 (2025-001)

Material Weakness 2025

J.f. Drake State Community and Technical College

AL

Student Financial Aid Eligibility Reporting

Management’s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The College will review its policies and procedures to ensure that not only a...

Management’s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The College will review its policies and procedures to ensure that not only are status changes reported to the Clearinghouse, but also that the enrollment changes are reported appropriately from the National Student Clearinghouse to NSLDS. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls, including multiple layers of review, to ensure that timely and accurate enrollment reporting is made. Furthermore, the reporting data was appropriately updated subsequent to the required timeframe. Name of Responsible Person: Jennifer O’Linger, Director of Student Financial Aid Implementation Date: Immediately

View Audit 386504

Finding 1172926 (2025-008)

Material Weakness 2025

Randall University

OK

Eligibility Student Financial Aid

FINDING 2025-008 – Pell Grant Calculation Program Name: Federal Pell Grant Program ALN and Program Expenditures: 84.063 ($509,088) Award Number: P063P243315 Federal Award Year: July 1, 2024 to June 30, 2025 Questioned Costs: $1,849 Condition Found: The amount of Pell grant awarded was calculated inc...

FINDING 2025-008 – Pell Grant Calculation Program Name: Federal Pell Grant Program ALN and Program Expenditures: 84.063 ($509,088) Award Number: P063P243315 Federal Award Year: July 1, 2024 to June 30, 2025 Questioned Costs: $1,849 Condition Found: The amount of Pell grant awarded was calculated incorrectly for one of the eleven students who received Pell grant funds in our sample. The student received $1,849 of Federal Pell Grant funds that the student was ineligible to receive. Corrective Action Plan: The Student Financial Aid Director is working with the third-party administrator to the return $1,849 to the Department of Education. The Student Financial Aid Director and third-party administrator will work together to verify a student’s enrollment status before disbursing aid. Anticipated Completion Date: The University anticipates the corrective action being completed by March 31, 2026. Contact Person: Brad Burnett, Director of Financial Aid 405-912-9000

View Audit 386308

Finding 1172924 (2025-006)

Material Weakness 2025

Randall University

OK

Eligibility Student Financial Aid Matching / Level of Effort / Earmarking

FINDING 2025-006 – Federal Direct Loan Eligibility Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($866,312) Award Number: P268K253315 Federal Award Year: July 1, 2024 to June 30, 2025 Questioned Costs: $484, net Condition Found: The amount of subsidized Feder...

FINDING 2025-006 – Federal Direct Loan Eligibility Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($866,312) Award Number: P268K253315 Federal Award Year: July 1, 2024 to June 30, 2025 Questioned Costs: $484, net Condition Found: The amount of subsidized Federal Direct Loans awarded was incorrect for four of the ten students in our sample that received Federal Direct Loans. In addition, the two of the students was eligible for additional Federal Direct Loan funds. Corrective Action Plan: For the first student, the student was eligible to receive $5,500 of subsidized funds, but only $4,500 was requested. The University gave the student an additional $1,000 of institutional funds to cover the difference in the amount the student was eligible to receive and the amount requested from the Department of Education in December 2025. For the second student, the COD correctly shows the that $5,500 of subsidized aid was disbursed to the student. However, only $4,500 of subsidized loan funds were posted to the student’s account. An institutional scholarship of $1,000 was posted to the student account in December 2025. For the third student, $484 of subsidized loan funds were returned to the Department of Education in December 2025. For the fourth student, the Director of Financial Aid will work with third party administrator to reclassify the subsidized loan funds as unsubsidized loan funds. Anticipated Completion Date: The University anticipates the corrective action being completed by March 31, 2026. Contact Person: Brad Burnett, Director of Financial Aid 405-912-9000

View Audit 386308

Finding 1172867 (2025-001)

Material Weakness 2025

Atwood Elder Housing, Inc.

MA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Atwood Elder Housing, Inc. respectfully submits the following corrective action plan for the year ended October 31, 2025: Name and address of independent accounting firm: CohnReznick LLP 350 Granite Street Suite 1200 Braintree MA 02184 Audit period: November 1, 2024 - October 31, 2025 The finding fr...

Atwood Elder Housing, Inc. respectfully submits the following corrective action plan for the year ended October 31, 2025: Name and address of independent accounting firm: CohnReznick LLP 350 Granite Street Suite 1200 Braintree MA 02184 Audit period: November 1, 2024 - October 31, 2025 The finding from the October 31, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Federal Award Findings and Questioned Costs Finding 2025-001 - Eligibility - Significant Deficiency Recommendation: Management should review its internal controls over performing tenant recertification procedures to ensure compliance with eligibility requirements. Management should establish procedures and monitor compliance with those procedures to ensure that the determination of tenant eligibility is done in accordance with guidelines specified by federal regulations. Action Taken: Management agrees with the assessment and resulting finding. Corrective actions have been implemented to strengthen compliance controls, including calendar reminders for compliance team members, enhanced documentation in recertification checklists to clarify specific program requirements, and routine review of compliance expectations during monthly staff training and meetings. Management has also increased supervisory oversight and implemented periodic internal file audits to monitor adherence to recertification procedures and prevent future occurrences.

View Audit 386273

Finding 1172831 (2025-002)

Material Weakness 2025

Michigan Women's Foundation D/b/a Michigan Women Forward

MI

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Condition The internal controls over compliance were not operating effectively as a loan was disbursed to a business which operates outside of the approved county listing set by the SBA. Corrective Action Plan Corrective Action Planned: The Foundation had 26 approved counties across the lower half o...

Condition The internal controls over compliance were not operating effectively as a loan was disbursed to a business which operates outside of the approved county listing set by the SBA. Corrective Action Plan Corrective Action Planned: The Foundation had 26 approved counties across the lower half of Michigan for businesses eligible to be funded by SBA loan capital. MWF assigned SBA funding to an applicant that was initially identified as being in an eligible county. However, by the time of the loan closing, the applicant had settled on a brick and mortar store located in a county that is not on MWF’s SBA approved list. MWF has created a procedure for loans assigned to SBA as the loan capital funding source to verify before closing that the county for the business is in an SBA approved county. The Foundation has also received approval from the SBA to fund loans for business in the previously unapproved county subsequent to year end. Name(s) of Contact Person(s) Responsible for Corrective Action: Tamara Jackson, the director of lending, will verify all loans assigned to SBA loan capital prior to closing the county of the business and confirm it is an eligible county for MWF Anticipated Completion Date: The procedure described above was created, MWF’s credit policy and MWF’s closing checklist reflect this procedure which was implemented in the first quarter of FY2026.

View Audit 386159

Finding 1172798 (2025-001)

Material Weakness 2025

MacOn County

NC

Eligibility

Name of Contact Person: Amy Mason, IMS III Corrective Action: Significant Deficiency, non-material non-compliance Eligibility Macon County has conducted policy training regarding "State Residency and County Transfers" for all Medicaid units. All caseworkers have received Medicaid policy documents, N...

Name of Contact Person: Amy Mason, IMS III Corrective Action: Significant Deficiency, non-material non-compliance Eligibility Macon County has conducted policy training regarding "State Residency and County Transfers" for all Medicaid units. All caseworkers have received Medicaid policy documents, NC Fast job aid procedures, NC Fast Learning Gateway PowerPoint presentations, steps for end dating evidence, and documentation templates. Each worker can access and review these resources at their convenience. All caseworkers are required to adhere to the guidelines and policies that have been provided to them. Medicaid Supervisors, Team Lead, and Trainer will persist in performing second-party reviews in accordance with NC State Team Lead, and Trainer will persist in performing second-party reviews in accordance with NC State guidelines. Proposed Completion Date:November 18, 2025

View Audit 386093

Finding 1172796 (2025-002)

Material Weakness 2025

Fredericksburg Independent School District

TX

Eligibility School Nutrition Programs

Federal regulations require that verification of applications be conducted by separate officials and that proper documentation and procedures are followed (7 CFR 245.6a). The same individual served as both the confirming and determining/reviewing official. The District did not maintain documentation...

Federal regulations require that verification of applications be conducted by separate officials and that proper documentation and procedures are followed (7 CFR 245.6a). The same individual served as both the confirming and determining/reviewing official. The District did not maintain documentation of confirmation reviews, and some applications were not verified correctly, resulting in incorrect eligibility determinations. The ensure adherence to the separation-of-duties requirement outlinked in 7 CFR 245.6a, the District has designated a separate confirmining official. The verification process will now follow a two-step reivew; the Child Nutrition Secretary will conduct the initial verification of selected applications, and the Child Nutrition Director will complete the independent confirmation review. This structure ensures that two distinct individuals verify the accuracy of eligibility determinations and that proper oversight is maintained. Both the Child Nutrition Secretary and the Child Nutrition Director attended formal verification training in September 2025. This training reinforces correct procedures and supports proper documentation of all confirmation reviews moving forward.

View Audit 386088

Finding 1172738 (2025-003)

Material Weakness 2025

Southeast Iowa Regional Housing Authority

IA

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

HQS inspections will be documented in each tenant’s file in accordance with applicable standards, along with the corresponding inspection log maintained by the PHA. Any required reinspection will also be completed and documented accordingly in the tenant’s file.

View Audit 386037

Finding 1172591 (2025-002)

Material Weakness 2025

Neighborhood Properties, Inc.

OH

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

Continuum of Care Program – Assistance Listing No. 14.267 Recommendation: Management should establish and implement written procedures to verify suspension and debarment status prior to executing vendor contracts. The SAM.gov verification procedure should be documented and retained in the procuremen...

Continuum of Care Program – Assistance Listing No. 14.267 Recommendation: Management should establish and implement written procedures to verify suspension and debarment status prior to executing vendor contracts. The SAM.gov verification procedure should be documented and retained in the procurement file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management of the Organization has developed and implemented a formal suspension and debarment policy. • New vendor report will be reviewed by Compliance Officer and Director of Finance. • Compliance Officer will verify vendor legitimacy based on new vendor report. • New vendor creation is now separated from invoice creation and under different staff members. Vendor creation will be forwarded to the Compliance Officer to check vendor on Sam.gov • New, formal suspension and department policy has been created. Name(s) of the contact person(s) responsible for corrective action: Susan Keshen, Fractional CFO Planned completion date for corrective action plan: February 28, 2026

View Audit 385864

Finding 1172554 (2025-005)

Material Weakness 2025

Sheridan County

WY

Procurement, Suspension & Debarment Eligibility § 200.213

2025-005 – Procurement, Suspension and Debarment Corrective Actions – Sheridan County Issue: The Weed & Pest District does not have formal, written policies or procedures governing procurement activities, including required methods of procurement, documentation standards, and approval thresholds. Ad...

2025-005 – Procurement, Suspension and Debarment Corrective Actions – Sheridan County Issue: The Weed & Pest District does not have formal, written policies or procedures governing procurement activities, including required methods of procurement, documentation standards, and approval thresholds. Additionally, the Weed & Pest District lacks documented procedures to verify and document that vendors are not suspended or debarred prior to entering into contracts or making payments using federal funds. Corrective Action: Management agrees with the finding and plans to develop and formally adopt procurement and suspension and debarment policies. Implementation is expected to occur during the next fiscal year. Implementation of Corrective Action: All Weed & Pest federal award grants will be sent to the County Administrative Director for review. Suspension and debarment language, including required lower tier transaction verification requirements shall be added to all Weed & Pest contracts which are funded through Federal Awards as follows: • Suspension and Debarment, Voluntary Exclusion. By signing this Contract, ______________ certifies that it is not suspended, debarred, or voluntarily excluded from Federal financial or non-financial assistance, nor are any of the participants involved in the execution of this Contract suspended, debarred, or voluntarily excluded. Further, _____________ agrees to notify Sheridan County Weed & Pest by certified mail should _____________ or any of its agents or subcontractors working on this project become debarred, suspended or voluntarily excluded during the term of this Contract. Weed & Pest will conduct a search of the System for Award Management (SAM.GOV) to determine if the bidding entity has been suspended or debarred from participating in Federal award contracts. A copy of the SAM.GOV certification will be required from contractors prior to final Weed & Pest award of contract.

View Audit 385845

Finding 1172358 (2025-001)

Material Weakness 2025

Visible Music College

TN

Student Financial Aid Eligibility Reporting

AUDIT FINDING Finding 2025-001 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS MANAGEMENT'S We concur with the auditor’s finding and identification of a deficiency in our internal controls. CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that all f...

AUDIT FINDING Finding 2025-001 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS MANAGEMENT'S We concur with the auditor’s finding and identification of a deficiency in our internal controls. CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that all future enrollment reporting is submitted timely. EMPLOYEE/ DIVISION RESPONSIBLE Financial Aid Director TIMELINE AND ESTIMATED COMPLETION DATE Immediately

View Audit 385408

Finding 1172162 (2025-008)

Material Weakness 2025

School District of Thorp

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases, along with adding controls to ensure that the item purchased was r...

Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases, along with adding controls to ensure that the item purchased was received by the District. CLA also also recommends the District printout the eligibility reports from Wisegrants and sign and date them to indicate review and approval after meeting with CESA 10 each year. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: The District will note the date of the budget meeting with CESA 10. When items are purchased for Title I, approval will be made by either the Elementary Principal or Superintendent before purchases are made. Name(s) of the contact person(s) responsible for corrective action: Brooke Rosemeyer, Adrian Foster, Brandon Baldry Planned completion date for corrective action plan: September 1, 2026.

View Audit 385300

Corrective Action Plans

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