Corrective Action Plans

Finding 1205927 (2025-001)

Material Weakness 2025

TX

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

Special Tests and Provisions – Material Weakness in Internal Controls over Compliance (Replacement Reserve Disbursement – HUD Approval Requirement) Management Response Management acknowledges that a disbursement of $15,000 was made from the replacement reserve account without obtaining prior written...

Special Tests and Provisions – Material Weakness in Internal Controls over Compliance (Replacement Reserve Disbursement – HUD Approval Requirement) Management Response Management acknowledges that a disbursement of $15,000 was made from the replacement reserve account without obtaining prior written approval from HUD, as required under the Capital Advance Regulatory Agreement. Management recognizes that appropriate controls were not in place to prevent disbursement of restricted reserve funds without required approval, resulting in noncompliance. Management has initiated communication with HUD to disclose the transaction and request guidance on the appropriate resolution. The organization will comply with all directives issued by HUD and will continue to follow up as necessary to ensure timely resolution. Corrective Actions Implemented / To Be Implemented • A formal control will be implemented requiring documented written HUD approval prior to any disbursement from the replacement reserve account. • All reserve disbursements will require documented HUD approval prior to processing and will be subject to Controller review to ensure compliance with HUD requirements. • Replacement reserve accounts will be formally designated as restricted funds within internal financial procedures. • A formal policy governing replacement reserve disbursements will be established. • Alternative funding sources will be used when HUD approval is not available. • Training will be provided to relevant staff on HUD requirements and reserve controls.Training Training on reserve account procedures will be conducted by May 1, 2026, with refresher training annually. Responsible Staff: Controller – Oversight of compliance Chief Executive Officer (CEO) – Final accountability Implementation Date: Corrective actions related to implementation of review controls will be implemented immediately. Resolution will follow HUD guidance.

View Audit 397748

Finding 1205910 (2025-003)

Material Weakness 2025

Midland Area Agency on Aging

NE

Allowable Costs / Cost Principles Cash Management Material Weakness

Views of Responsible Officials and Planned Corrective Actions: The Agency is committed to properly tracking and allocating Federal expenditures. The Agency will create adequate internal control processes to ensure meal counts are correctly accumulated and reported and in accordance with the requirem...

Views of Responsible Officials and Planned Corrective Actions: The Agency is committed to properly tracking and allocating Federal expenditures. The Agency will create adequate internal control processes to ensure meal counts are correctly accumulated and reported and in accordance with the requirements of the Uniform Guidance.

View Audit 397719

Finding 1205909 (2025-002)

Material Weakness 2025

Midland Area Agency on Aging

NE

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: The Agency is committed to properly tracking and allocating Federal expenditures. The Agency will create adequate internal control processes to ensure expenses are allocated correctly and in accordance with the requirements of the Unifor...

Views of Responsible Officials and Planned Corrective Actions: The Agency is committed to properly tracking and allocating Federal expenditures. The Agency will create adequate internal control processes to ensure expenses are allocated correctly and in accordance with the requirements of the Uniform Guidance.

View Audit 397719

Finding 1205904 (2025-001)

Material Weakness 2025

Community Connections, Inc. and Affiliate

DC

HUD Housing Programs Internal Control / Segregation of Duties § 200.303

Finding Reference Number: 2025-001 – Significant Deficiency in Internal Control Over Compliance and Non-Material Non-Compliance Finding: One instance where a unit failed its inspection and re-inspection was not performed or scheduled within the required timeframe. The Organization also failed to aba...

Finding Reference Number: 2025-001 – Significant Deficiency in Internal Control Over Compliance and Non-Material Non-Compliance Finding: One instance where a unit failed its inspection and re-inspection was not performed or scheduled within the required timeframe. The Organization also failed to abate the housing assist payments (HAP) or terminate the HAP contract for this unit in a timely manner. Additionally, for this unit the inspection was not performed on the required biennial basis. Planned Corrective Action: The housing team utilizes Yardi to manage the housing program. The team has been using the software to schedule inspections. Through their internal review, the team confirmed Yardi's reporting capabilities within the system were not being fully utilized to monitor overdue reinspections or trigger abatement actions. This gap contributed to the oversight cited in the audit finding. A retraining on Yardi is being scheduled for April 2026 to ensure the full reporting capabilities within the system will be utilized to ensure proper monitoring of overdue inspections. In addition, there are adequate policies and procedures in place to ensure inspection and reinspection of units, but we will revise current policy to strengthen this area. Anticipated Completion Date: Ongoing with a completion date of April 30, 2026. Name(s) of the Contact Person(s) Responsible for Corrective Action: Ronald Walker, CPA, Vice President, Finance, 202-893-9907, ronald.walker@ccdc1.org Sanique Lyn, MPH, AVP-Clinical Housing, 202-870-5090, slyn@ccdc1.org

View Audit 397707

Finding 1205899 (2025-002)

Material Weakness 2025

City of Danube

MN

Internal Control / Segregation of Duties

Name of Contact Person: Dotty Schnobrich, City Clerk

View Audit 397704

Finding 1205899 (2025-002)

Material Weakness 2025

City of Danube

MN

Internal Control / Segregation of Duties

Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls.

View Audit 397704

Finding 1205899 (2025-002)

Material Weakness 2025

City of Danube

MN

Internal Control / Segregation of Duties

Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 397704

Finding 1205842 (2025-005)

Material Weakness 2025

Frazer School District

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

FINDING 2025-005: Wage Rate Compliance Response: The District will review all contracts to ensure that they include the Davis-Bacon requirements for wage rate compliance and require certified copies of wages paid to contractors to retain as required by Federal Law.

View Audit 397582

Finding 1205839 (2025-004)

Material Weakness 2025

Frazer School District

MT

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2025-004: Impact Aid Application Controls Response: The District has implemented that the documentation for the Impact Aid application will be kept in the Business Manager office rather than the Superintendent office to ensure that this documentation is maintained for future years. The Distr...

FINDING 2025-004: Impact Aid Application Controls Response: The District has implemented that the documentation for the Impact Aid application will be kept in the Business Manager office rather than the Superintendent office to ensure that this documentation is maintained for future years. The District has implemented the use of an updated spreadsheet that includes all the required information for the Impact Aid application rather than multiple documents.

View Audit 397582

Finding 1205836 (2025-002)

Material Weakness 2025

Redesign Schools Louisiana

LA

Reporting Internal Control / Segregation of Duties

Redesign Schools Louisiana respectfully submits the following schedule of current year audit findings for the year ended June 30, 2025. Audit conducted by: Kolder, Slaven & Company, LLC 1428 Metro Dr. Alexandria, LA 71301 Audit Period: Fiscal year ended June 30, 2025 The findings from June 30, 2025 ...

Redesign Schools Louisiana respectfully submits the following schedule of current year audit findings for the year ended June 30, 2025. Audit conducted by: Kolder, Slaven & Company, LLC 1428 Metro Dr. Alexandria, LA 71301 Audit Period: Fiscal year ended June 30, 2025 The findings from June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned on the schedule. FINDING – FINANCIAL AUDIT Material Weaknesses Internal Control Over Financial Reporting 2025-001 Federal Grant Awards Reporting Fiscal year finding initially occurred: 2025 RECOMMENDATION: Management should strengthen internal controls over financial reporting, including reconciliation of grant expenditures to reimbursement requests and review of grant receivable balances prior to issuance of the financial statements. CORRECTIVE ACTION PLAN: 1. Management’s Response & Context Redesign Schools Louisiana (RSL) acknowledges the auditor’s position regarding the period of recognition for $862,239 in federal ESSER grant revenue. RSL maintains that the timing of this revenue recognition was driven by specific administrative guidance from the Louisiana Department of Education (LDOE) to prevent the expiration of federal funds. While management acted in accordance with grantor instructions to secure critical resources, we recognize that GAAP (ASC 250) requires a prior-period adjustment for material misstatements regardless of grantor timing. 2. Corrective Actions Taken or Planned To ensure future compliance with GAAP and Uniform Guidance reporting requirements, RSL will implement the following: ● Enhanced Year-End Reconciliations: Management will continue to perform robust year-end reconciliation procedures for all federal grant expenditures. These procedures will specifically require cumulative eligible federal expenditures to be reconciled against recorded grant receivables and revenue for every federal program. ● Period-End Cutoff Review: RSL will refine its accrual process to ensure that revenues are recorded in the fiscal year in which the underlying expenditures are incurred, provided they meet the "available and measurable" criteria, even if grantor reimbursement authorization is pending. ● SEFA Accuracy Controls: RSL will utilize these reconciliations to ensure the Schedule of Expenditures of Federal Awards (SEFA) is accurate and complete, specifically verifying that expenditures are reported in the period they were incurred. ● Technical Accounting Oversight: All grant-related year-end adjustments and reconciliations will be reviewed and approved by personnel with specific expertise in federal grant compliance and GAAP accounting to ensure proper fiscal year alignment. ● Standardized Grant Close-out: RSL will implement a formal grant close-out checklist that includes a review of "availability" and "realizability" of funds to ensure transparency and accuracy in both the financial statements and the Schedule of Expenditures of Federal Awards (SEFA). Internal Control Over Compliance – Uniform Guidance U.S. DEPARTMENT OF EDUCATION 2025-002 Schedule of Expenditures of Federal Awards Reporting Fiscal year finding initially occurred: 2025 Education Stabilization Fund #84.425 RECOMMENDATION: Management should enhance its year-end grant close-out reconciliation process by requiring cumulative eligible federal expenditures to be reconciled to recorded grant receivables and revenue for each federal program. Any adjustments identified should be reviewed and approved by personnel with federal grant and accounting expertise prior to issuance of the financial statements. CORRECTIVE ACTION PLAN: 1. Management’s Response & Context Redesign Schools Louisiana (RSL) acknowledges the auditor’s position regarding the period of recognition for $862,239 in federal ESSER grant revenue. RSL maintains that the timing of this revenue recognition was driven by specific administrative guidance from the Louisiana Department of Education (LDOE) to prevent the expiration of federal funds. While management acted in accordance with grantor instructions to secure critical resources, we recognize that GAAP (ASC 250) requires a prior-period adjustment for material misstatements regardless of grantor timing. 2. Corrective Actions Taken or Planned To ensure future compliance with GAAP and Uniform Guidance reporting requirements, RSL will implement the following: ● Enhanced Year-End Reconciliations: Management will continue to perform robust year-end reconciliation procedures for all federal grant expenditures. These procedures will specifically require cumulative eligible federal expenditures to be reconciled against recorded grant receivables and revenue for every federal program. ● Period-End Cutoff Review: RSL will refine its accrual process to ensure that revenues are recorded in the fiscal year in which the underlying expenditures are incurred, provided they meet the "available and measurable" criteria, even if grantor reimbursement authorization is pending. ● SEFA Accuracy Controls: RSL will utilize these reconciliations to ensure the Schedule of Expenditures of Federal Awards (SEFA) is accurate and complete, specifically verifying that expenditures are reported in the period they were incurred. ● Technical Accounting Oversight: All grant-related year-end adjustments and reconciliations will be reviewed and approved by personnel with specific expertise in federal grant compliance and GAAP accounting to ensure proper fiscal year alignment. ● Standardized Grant Close-out: RSL will implement a formal grant close-out checklist that includes a review of "availability" and "realizability" of funds to ensure transparency and accuracy in both the financial statements and the Schedule of Expenditures of Federal Awards (SEFA). The findings noted above will be evaluated and corrective action will be taken as indicated in each respective finding. If there are questions regarding this corrective action plan, please contact Mrs. Ashley Eason, Associate Superintendent of Operations, at aeason@rsl.org or 225-348-7823. Sincerely, Dr. Megan McNamara Superintendent

View Audit 397581

Finding 1205835 (2025-003)

Material Weakness 2025

Cleveland County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2025-001 Reconciliation of Records Name of Contact Person: Philip Steffen, Finance Director Corrective Action: Proposed Completion Date: Finding 2025-002 Late Submission of Audit Name of Contact Person: Philip Steffen, Finance Director Corrective Action: Proposed Completion Date: Finding 202...

Finding 2025-001 Reconciliation of Records Name of Contact Person: Philip Steffen, Finance Director Corrective Action: Proposed Completion Date: Finding 2025-002 Late Submission of Audit Name of Contact Person: Philip Steffen, Finance Director Corrective Action: Proposed Completion Date: Finding 2025-003 Inaccurate Information Entry Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Section II - Financial Statement Findings Refresher training will be provided to all Medicaid staff for areas of deficiency. Beginning 2/1/2026, all LTC/CAP/PACE applications wil be reviewed by a supervisor prior to disposition. All adult Medicaid caseworkers will keep a pending recertification log and/or applicaction log that will be updated and emailed to supervision weekly. Caseworkers will continue to use the checklist created and implemented in October 2025. Beginning 2/1/2026 all extensions for Adult Medicaid recertifications will be staffed with the Program Manager prior to any action keyed. Beginning 2/1/2026, a designated supervisor or lead worker will complete targeted second party reviews for Family Medicaid specifically to ensure household composition is correct. For the Year Ended June 30, 2025 Corrective Action Plan In order to complete the audit on time for FY26, finance staff and auditors will create a detailed plan of which items are due at specific dates to ensure auditors have the information needed with enough time to complete the audit on time. 6/30/2026 Refresher training will be completed by 1/31/2026. Targeted second party reviews, pending logs, staffing for case extensions will begin 2/1/2026. Section IV - State Award Findings and Questioned Costs Corrective Action Plan for Finding 2025-003 also apply to State Award Findings. The County has implemented procedures to ensure reconciliation of records are done timely. In addition to assigning specific accounts to individuals best suited to reconciling them, the management staff will verify reconciliations are completed on time. 5/1/2026 141

View Audit 397575

Finding 1205832 (2025-011)

Material Weakness 2025

Dillard University

LA

Internal Control / Segregation of Duties Student Financial Aid Subrecipient Monitoring § 200.512

The University acknowledges the auditor’s finding regarding the late submission of the June 30, 2025, Single Audit reporting package. Although the submission exceeded the required federal deadline by only one day, management recognizes that any delay constitutes noncompliance with 2 CFR 200.512(a), ...

The University acknowledges the auditor’s finding regarding the late submission of the June 30, 2025, Single Audit reporting package. Although the submission exceeded the required federal deadline by only one day, management recognizes that any delay constitutes noncompliance with 2 CFR 200.512(a), and we take full responsibility for this timing exception. Over the past six months, the University has undertaken significant steps to strengthen its financial, accounting, and compliance infrastructure. As part of this effort, the University has hired several key leaders and staff members, including a new Vice President & Chief Financial Officer, a Controller, and a Director of Financial Aid, among other critical staff additions. These new appointments have already begun enhancing oversight, accountability, and operational capacity within the Financial Affairs and Student Financial Aid functions. The slight delay in the FY 2025 submission occurred during a period of substantial organizational transition, when newly onboarded leadership was assessing existing workflows and implementing corrective improvements. To ensure that no future deadlines are missed—and to fully eliminate repeat findings—the University has established enhanced internal controls and strengthened reporting processes, including: • Implementing a detailed Single Audit reporting calendar with accelerated internal milestones. • Assigning clear roles, responsibilities, and escalation procedures across all involved departments. • Deploying an automated tracking and reminder system for federal reporting deadlines. • Conducting quarterly compliance and readiness reviews to ensure alignment with Uniform Guidance requirements. Management is committed to ensuring timely and accurate compliance with all federal reporting obligations. With the addition of new, experienced leadership and the implementation of strengthened processes, the University is confident that this issue has been addressed and will not recur.

View Audit 397569

Finding 1205822 (2025-006)

Material Weakness 2025

Dillard University

LA

Student Financial Aid Subrecipient Monitoring Internal Control / Segregation of Duties

Return of Title IV Funds (R2T4) Calculation The University acknowledges the finding related to errors and missing documentation in the Return of Title IV Funds (R2T4) process. We recognize the importance of accurate withdrawal date determination, proper calculation of earned versus unearned aid, and...

Return of Title IV Funds (R2T4) Calculation The University acknowledges the finding related to errors and missing documentation in the Return of Title IV Funds (R2T4) process. We recognize the importance of accurate withdrawal date determination, proper calculation of earned versus unearned aid, and timely retention of supporting documentation in accordance with federal requirements. Corrective Actions 1. Immediate Corrections and Reconciliation: The University has reviewed the identified cases and will recalculate the R2T4 amounts where required, and process the return of the $18,016 owed to the U.S. Department of Education. Additional reviews are underway to identify any other students who may have been affected. 2. Strengthened Documentation and Record Retention: Procedures have been updated to ensure that withdrawal dates, last dates of attendance, and all supporting documentation are retained and readily available for audit and compliance review. 3. Revised R2T4 Calculation and Review Process: A standardized calculation template and checklist have been implemented to ensure consistency in determining payment period days, institutional charges, and earned aid. All R2T4 calculations will undergo a secondary review prior to processing. 4. Improved Coordination Between Offices: The University has enhanced communication procedures between Financial Aid, the Registrar, and Student Accounts to ensure timely access to enrollment, grade, and withdrawal information necessary for accurate R2T4 processing. 5. Staff Training and Compliance Oversight: Financial Aid staff have received updated training on R2T4 regulatory requirements, documentation standards, and calculation procedures. Periodic internal monitoring will be conducted to validate continued compliance. The University believes these corrective actions will address the root causes identified and strengthen overall compliance with federal R2T4 regulations going forward.

View Audit 397569

Finding 1205807 (2025-001)

Material Weakness 2025

Cleveland Supported Housing INC

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Audit Finding 2025-001: Management fees for the year ended December 31, 2025 were paid in excess of the monthly per unit per month cap. - Management miscalculated the management fees for the year ended December 31, 2025, and hence, fees were paid in excess of the cap by $4,452. A receivable was reco...

Audit Finding 2025-001: Management fees for the year ended December 31, 2025 were paid in excess of the monthly per unit per month cap. - Management miscalculated the management fees for the year ended December 31, 2025, and hence, fees were paid in excess of the cap by $4,452. A receivable was recorded for the overpaid management fees at December 31, 2025. The excess fees were refunded to the Project on March 12, 2026. - Name and Title of contact person responsible for corrective action: -Steve Colella, Making a Difference in Property Management, LLC - Management Agent - 6800 Park Ten Blvd, Ste 184-W - San Antonio, TX 78213

View Audit 397556

Finding 1205805 (2025-002)

Material Weakness 2025

Independence Communities INC

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Management fees for the year ended December 31, 2025 were paid in excess of the monthly per unit per month cap. - Management miscalculated the management fees for the year ended December 31, 2025, and hence, fees were paid in excess of the cap by $2,629. A receivable was recorded for the overpaid ma...

Management fees for the year ended December 31, 2025 were paid in excess of the monthly per unit per month cap. - Management miscalculated the management fees for the year ended December 31, 2025, and hence, fees were paid in excess of the cap by $2,629. A receivable was recorded for the overpaid management fees at December 31, 2025. The excess fees were refunded to the Project on March 13, 2026.

View Audit 397551

Finding 1205760 (2025-002)

Material Weakness 2025

Ronan School District

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

FINDING 2025-002: Wage Rate Compliance (Repeated 2024-003) Response: The vendors noted in the audit had completed their work before the conclusion of the fiscal year 2024 audit, and the District was unable to obtain all required payroll and wage-rate documentation from those contractors before the 2...

FINDING 2025-002: Wage Rate Compliance (Repeated 2024-003) Response: The vendors noted in the audit had completed their work before the conclusion of the fiscal year 2024 audit, and the District was unable to obtain all required payroll and wage-rate documentation from those contractors before the 2023-2024 audit was finalized. To prevent recurrence, the following procedures will be implemented: • A contractor checklist will be implemented to document the type of work to be performed, the funding source, and whether Davis-Bacon wage requirements or Montana prevailing wage rates apply before work begins. • Accounts payable staff will verify that all required contractor documentation is received and retained before final payment is issued.

View Audit 397499

Finding 1205758 (2025-002)

Material Weakness 2025

ILEARN SCHOOLS, INC.

NJ

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.305 § 200.403 § 200.414

iLearn Schools, Inc. notes that the excess reimbursement of $85,425 was identified, properly recorded as a grant advance liability, and not recognized as revenue or expense in the current year. Going forward, all reimbursement requests will be based on actual allowable direct costs incurred. Managem...

iLearn Schools, Inc. notes that the excess reimbursement of $85,425 was identified, properly recorded as a grant advance liability, and not recognized as revenue or expense in the current year. Going forward, all reimbursement requests will be based on actual allowable direct costs incurred. Management will establish written procedures for indirect cost recovery, implement a formal review and reconciliation process prior to submission, and provide staff training on Uniform Guidance requirements. These corrective actions will be in place for the fiscal year ending June 30, 2026. Responsible Official: Mr. Coban, Chief Financial Officer

View Audit 397494

Finding 1205738 (2025-009)

Material Weakness 2025

Northampton County

NC

Eligibility Internal Control / Segregation of Duties Significant Deficiency

Corrective Action Plan For the Year Ended June 30, 2025 NorthamptoN CouNty Finance Department 9467 Hwy 305 Jackson, North Carolina 27845 Leslie Edwards Finance Director Finding 2025-009 Inaccurate Information Entry Name of contact: Sammantha Thomas, Program Manager Corrective Action: Proposed Comple...

Corrective Action Plan For the Year Ended June 30, 2025 NorthamptoN CouNty Finance Department 9467 Hwy 305 Jackson, North Carolina 27845 Leslie Edwards Finance Director Finding 2025-009 Inaccurate Information Entry Name of contact: Sammantha Thomas, Program Manager Corrective Action: Proposed Completion Date: Corrective Actions for finding 2025-010 also apply to State Award findings. Section IV - State Award Findings and Question Costs Section III - Federal Award Findings and Question Costs The program manager held a staff meeting to discuss audit results and all errors. The Program Manager will be requiring policy training for all Medicaid supervisors and caseworkers. The program manager will have another staff meeting to discuss new procedures for caseworkers and supervisors. New actions for caseworkers will include a new detailed checklist that will be reviewed by a lead worker or supervisor when requesting information for cases that result in a termination, reduction or denial. Additionally, all caseworkers will be responsible for generating a report of all outstanding and overdue reviews and will prioritize cases nearing compliance deadlines. New actions for Supervisors will include a review of all cases completed by new employees. Currently second party reviews are being completed on five cases weekly per caseworker, however, going forward this will be increased to 8-10 cases weekly per caseworker. Additionally, supervisors will be responsible for implementing a real-time tracking log for review due dates, review timeliness of these reports daily, and supervisors will meet with the Program Manager monthly to report timeliness metrics. Supervisors and staff will be required to complete yearly policy training provided by the Program Manager to ensure they are clear on review timelines and accuracy. A meeting with all staff and supervisors was held on 2/25/2026 to discuss the findings of the Audit. All trainings will be completed no later than 3/31/2026. All new requirements by the program manager will be implemented immediately. 156

View Audit 397461

Finding 1205734 (2025-002)

Material Weakness 2025

Ignacio School District 11JT

CO

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

Ignacio School District has already taken steps in changing the overall process of managing our Federal Award grants and year-end closing entries. Our district has implemented regularly scheduled monthly Requests For Funds and budget reviews for each grant to confirm that the grants are being spent ...

Ignacio School District has already taken steps in changing the overall process of managing our Federal Award grants and year-end closing entries. Our district has implemented regularly scheduled monthly Requests For Funds and budget reviews for each grant to confirm that the grants are being spent according to their approved applications. This includes, but is not limited to assuring that the district charges a de minimis indirect cost rate and submits End of Year Financial Reports to CDE in a timely manner. The district has assigned responsibility of Federal Grant oversight to new personnel. To assure a segregation of duties, there are three district office personnel involved in the management and oversight of the grants. The district has also been trained on proper closing entry procedures for all year-end closing entries and SEFA requirements.

View Audit 397438

Finding 1205732 (2025-003)

Material Weakness 2025

Ignacio School District 11JT

CO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.501 § 200.502 § 200.510 § 200.514

Ignacio School District has already taken steps in changing the overall process of managing our Federal Award grants and overall year-end closing entries. The district will be working closely with our new auditors to ensure that Single Audits are completed annually moving forward. Our district has i...

Ignacio School District has already taken steps in changing the overall process of managing our Federal Award grants and overall year-end closing entries. The district will be working closely with our new auditors to ensure that Single Audits are completed annually moving forward. Our district has implemented scheduled monthly Requests For Funds and budget reviews for each grant to confirm that the grants are being spent according to their approved applications. The Superintendent and Finance Director meet to review the overall process to ensure grant compliance. This includes, but is not limited to assuring that the district charges a de minimis indirect cost rate and submitting End of Year reports to CDE. The district has assigned responsibility of Federal Grant oversight to new personnel. To assure a segregation of duties, there are three district office personnel involved in the management and oversight of the grants. The district has also been trained on proper closing entry procedures for all year-end closing entries and year-end Annual Financial Reporting of grants.

View Audit 397438

Finding 1205714 (2025-004)

Material Weakness 2025

Paine College

GA

Cash Management Internal Control / Segregation of Duties § 200.305

Uniform Guidance Financial and Compliance Audit-June 30, 2025, Ending Fiscal Year Paine College has developed a structured corrective action plan to address findings (2025- 001, 2025-002, 2025-003, 2025-004, and 2025-005) identified in the Uniform Guidance Financial and Compliance Audit. The institu...

Uniform Guidance Financial and Compliance Audit-June 30, 2025, Ending Fiscal Year Paine College has developed a structured corrective action plan to address findings (2025- 001, 2025-002, 2025-003, 2025-004, and 2025-005) identified in the Uniform Guidance Financial and Compliance Audit. The institution is prioritizing the strengthening of internal controls, the improvement of financial oversight, and the enhancement of compliance monitoring to ensure responsible stewardship offederal funds and long-term institutional stability. The corrective action outlines each audit finding and the steps the College is taking to resolve the identified concerns. The third (2025-03) and fourth (2025-004) findings relate to federal cash management practices for Title Ill and TRIO grant programs. The audit determined that federal funds had been drawn down prior to immediate program expenditures, resulting in excess cash balances. To correct this issue, the College implements formal grant cash management procedures to ensure that internal controls over federal funds management are strong. Please review the details below: Corrective action 2025-004: Implement monthly grant reconciliation procedures, strengthen monitoring of federal drawdowns, and align disbursements with program spending patterns Target resolution: FY 2026

View Audit 397416

Finding 1205712 (2025-002)

Material Weakness 2025

Paine College

GA

Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.328

Uniform Guidance Financial and Compliance Audit-June 30, 2025, Ending Fiscal Year Paine College has developed a structured corrective action plan to address findings (2025- 001, 2025-002, 2025-003, 2025-004, and 2025-005) identified in the Uniform Guidance Financial and Compliance Audit. The institu...

Uniform Guidance Financial and Compliance Audit-June 30, 2025, Ending Fiscal Year Paine College has developed a structured corrective action plan to address findings (2025- 001, 2025-002, 2025-003, 2025-004, and 2025-005) identified in the Uniform Guidance Financial and Compliance Audit. The institution is prioritizing the strengthening of internal controls, the improvement of financial oversight, and the enhancement of compliance monitoring to ensure responsible stewardship offederal funds and long-term institutional stability. The corrective action outlines each audit finding and the steps the College is taking to resolve the identified concerns. The second (2025-002) finding pertains to compliance with federal eligibility requirements for the TRIO Upward Bound Program. Federal regulations require at least two-thirds of program participants to be both low-income and first-generation college students. The audit identified that the program fell below the required threshold. To address this issue, the College is strengthening participant eligibility verification procedures and implementing additional monitoring to ensure compliance throughout the program year. Recruitment strategies are also being enhanced to increase the number of eligible participants served by the program. In addition, staff will continue to receive targeted training to ensure accurate eligibility documentation and consistency between program records and federal reporting requirements. Corrective Action 2025-002: Strengthen participant eligibility verification, improve recruitment of eligible participants, enhance APR reporting accuracy, and provide compliance training for TRIO staff. Target resolution 2025-2026 Program Year

View Audit 397416

Finding 1205711 (2025-007)

Material Weakness 2025

Paine College

GA

Student Financial Aid Internal Control / Segregation of Duties

Uniform Guidance Financial and Compliance Audit-June 30, 2025, Ending Fiscal Year Paine College has developed a structured corrective action plan to address findings (2025- 001, 2025-002, 2025-003, 2025-004, and 2025-005) identified in the Uniform Guidance Financial and Compliance Audit. The institu...

Uniform Guidance Financial and Compliance Audit-June 30, 2025, Ending Fiscal Year Paine College has developed a structured corrective action plan to address findings (2025- 001, 2025-002, 2025-003, 2025-004, and 2025-005) identified in the Uniform Guidance Financial and Compliance Audit. The institution is prioritizing the strengthening of internal controls, the improvement of financial oversight, and the enhancement of compliance monitoring to ensure responsible stewardship offederal funds and long-term institutional stability. The corrective action outlines each audit finding and the steps the College is taking to resolve the identified concerns.

View Audit 397416

Finding 1205707 (2025-006)

Material Weakness 2025

Paine College

GA

Student Financial Aid Internal Control / Segregation of Duties Subrecipient Monitoring

Uniform Guidance Financial and Compliance Audit-June 30, 2025, Ending Fiscal Year Paine College has developed a structured corrective action plan to address findings (2025- 001, 2025-002, 2025-003, 2025-004, and 2025-005) identified in the Uniform Guidance Financial and Compliance Audit. The institu...

Uniform Guidance Financial and Compliance Audit-June 30, 2025, Ending Fiscal Year Paine College has developed a structured corrective action plan to address findings (2025- 001, 2025-002, 2025-003, 2025-004, and 2025-005) identified in the Uniform Guidance Financial and Compliance Audit. The institution is prioritizing the strengthening of internal controls, the improvement of financial oversight, and the enhancement of compliance monitoring to ensure responsible stewardship offederal funds and long-term institutional stability. The corrective action outlines each audit finding and the steps the College is taking to resolve the identified concerns.

View Audit 397416

Finding 1205699 (2025-003)

Material Weakness 2025

Paine College

GA

Cash Management Internal Control / Segregation of Duties § 200.305

Uniform Guidance Financial and Compliance Audit-June 30, 2025, Ending Fiscal Year Paine College has developed a structured corrective action plan to address findings (2025- 001, 2025-002, 2025-003, 2025-004, and 2025-005) identified in the Uniform Guidance Financial and Compliance Audit. The institu...

Uniform Guidance Financial and Compliance Audit-June 30, 2025, Ending Fiscal Year Paine College has developed a structured corrective action plan to address findings (2025- 001, 2025-002, 2025-003, 2025-004, and 2025-005) identified in the Uniform Guidance Financial and Compliance Audit. The institution is prioritizing the strengthening of internal controls, the improvement of financial oversight, and the enhancement of compliance monitoring to ensure responsible stewardship offederal funds and long-term institutional stability. The corrective action outlines each audit finding and the steps the College is taking to resolve the identified concerns. The third (2025-03) and fourth (2025-004) findings relate to federal cash management practices for Title Ill and TRIO grant programs. The audit determined that federal funds had been drawn down prior to immediate program expenditures, resulting in excess cash balances. To correct this issue, the College implements formal grant cash management procedures to ensure that internal controls over federal funds management are strong. Please review the details below: Corrective action 2025-003: Establish formal grant cash management procedures, implement monthly reconciliation of drawdowns vs. expenditures, and increase oversight of grant balances. Target resolution: FY 2026

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Corrective Action Plans

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