Corrective Action Plans

Finding 1175015 (2025-001)

Material Weakness 2025

CA

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

2025-001 Special Tests and Provisions - Significant deficiency in Internal Control over Compliance Name of Contact Person: Daphne Chan, Interim Head of Finance Corrective Action: Management implemented staff training and periodic internal reviews in response to the prior year finding related to the ...

2025-001 Special Tests and Provisions - Significant deficiency in Internal Control over Compliance Name of Contact Person: Daphne Chan, Interim Head of Finance Corrective Action: Management implemented staff training and periodic internal reviews in response to the prior year finding related to the Sliding Fee Discount Program. While these actions improved awareness of requirements, management identified the need for additional controls to ensure consistent application and documentation going forward. To address the remaining gaps, management will implement the following actions: - Strengthen intake and documentation controls by reinforcing procedures to ensure proof of income documentation is obtained and retained. - Train site staff to ensure consistency in applying sliding fee discount. - Routine spot checks with timely escalation to Site Directors and Operations leadership when issues or variances are identified. - Refine internal monitoring activities to focus on higher risk transactions, such as new patient registrations, income re-certifications, etc. for final eligibility determination. Management will continue to monitor the effectiveness of these controls and make adjustments as needed to ensure ongoing compliance with Health Center Program requirements. Estimated Completion Date: June 30, 2026 Signed by Daphne Chan Interim Head of Finance

View Audit 388651

Finding 1174997 (2025-002)

Material Weakness 2025

Stanfield Elementary School District No. 24

AZ

Internal Control / Segregation of Duties Cash Management Reporting

2025-002 Reporting Federal Assistance Listing Number: 10.553, 10.555 Program Title: Child Nutrition Cluster Federal Agency: U.S. Department of Agriculture Passthrough Entity: Arizona Department of Education Passthrough Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: July 1, ...

2025-002 Reporting Federal Assistance Listing Number: 10.553, 10.555 Program Title: Child Nutrition Cluster Federal Agency: U.S. Department of Agriculture Passthrough Entity: Arizona Department of Education Passthrough Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: July 1, 2024 – June 30, 2025 Finding Type: Noncompliance, Significant Deficiency in Internal Control Questioned Costs: N/A Repeat Finding: No. Condition/Context: During our review of meals claims submitted for reimbursement, we noted variances between the District’s meal counts and what was submitted to the Arizona Department of Education. For four months tested, meals claims were under-reported by 20 lunch meals, which calculated to $90.80. Criteria: Child Nutrition Cluster claim forms should be supported by documentation showing the number of meals for which reimbursement was requested. This documentation should be maintained to support what was requested for reimbursement by ADE. Effect: Without proper controls over applications and the filing of claims, the District could over or under claim their reimbursements from the Child Nutrition Program without detecting the error. Corrective Action Plan: Management will ensure meals claims are reviewed, approved, and tie to supporting meals served before claims are submitted. Planned completion date for corrective action plan: For the period ending June 30, 2026. Name of the contact person responsible for corrective action: Elizabeth Ibarra, Business Manager

View Audit 388634

Finding 1174994 (2025-005)

Material Weakness 2025

Santee Community Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN January 26, 2026 Isanti Community Schools respectfully submits the following corrective action plan for the year ended August 31, 2025, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned...

CORRECTIVE ACTION PLAN January 26, 2026 Isanti Community Schools respectfully submits the following corrective action plan for the year ended August 31, 2025, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Impact Aid 84.041 2025-005 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Mr. Greg Shepard at 402.857.2741.

View Audit 388632

Finding 1174986 (2025-002)

Material Weakness 2025

County of Mendocino

CA

Subrecipient Monitoring Reporting Significant Deficiency

Condition: During testing of 40 sampled cases, 1 case was identified where aid code 30 was charged after the 60-month lifetime limit. The noncompliant payments occurred in December 2024, January 2025, and February 2025, totaling $2,652. Recommendation: CLA recommends the County strengthen monitoring...

Condition: During testing of 40 sampled cases, 1 case was identified where aid code 30 was charged after the 60-month lifetime limit. The noncompliant payments occurred in December 2024, January 2025, and February 2025, totaling $2,652. Recommendation: CLA recommends the County strengthen monitoring controls to ensure benefits are terminated promptly upon reaching the 60-month limit unless valid exemptions are documented, implement periodic system audits to detect and prevent similar errors, provide staff training on proper coding and documentation for exemptions such as aid code 33 for hardship or extreme cruelty, and recover improper payments where feasible while reporting corrective actions to the State Department of Social Services. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective action plan: Implement Standardized Controls to ensure time limit review and transition at 60 months. Department will operationalize the use of monthly ad-hoc reporting within CalSAWS to identify individuals approaching 60 months and confirm tasks set for follow-up: Name(s) of the contact person(s) responsible for corrective action: Rachel Ebel-Elliott, Social Services Deputy Director Planned completion date for corrective action plan: 6/30/2026

View Audit 388600

Finding 1174984 (2025-002)

Material Weakness 2025

Central Michigan University

MI

Special Tests & Provisions Significant Deficiency Equipment & Real Property Management

Finding Number: 2025-002 – Special Tests and Provisions – Gramm Leach Bliley Act Missing Compliance Requirements Auditor Description of Condition and Effect: The Gramm Leach Bliley Policy, in effect at time of audit, failed to explicitly state how the university addressed the implementation of multi...

Finding Number: 2025-002 – Special Tests and Provisions – Gramm Leach Bliley Act Missing Compliance Requirements Auditor Description of Condition and Effect: The Gramm Leach Bliley Policy, in effect at time of audit, failed to explicitly state how the university addressed the implementation of multi-factor authentication for anyone accessing customer information on the institution's system, conducting a periodic inventory of data that notes where it is collected, stored, or transmitted, encrypting customer information on the institution's system and when it's in transit, and anticipating and evaluating changes to the information system or network. The University did not have a review process in place for ensuring all required safeguard were written in the information security program in accordance with the Gramm Leach Bliley Act. Auditor Recommendation: We recommend that the University implement procedures to ensure that all Gramm Leach Bliley policies are met and verified by a second individual. Views of Responsible Officials and Planned Corrective Action: Beginning in fiscal year 2026, Office of Information Technology (OIT) implemented an updated policy/procedure aligned with the Gramm Leach Bliley Act (GLBA) Information Security Program requirements. The updates include: implementation of multi-factor authentication (MFA) for anyone accessing customer information on the institution's system; conducting a periodic inventory to identify where customer information is collected, stored, or transmitted; encryption of customer information both on institutional systems and during transmission; procedures to anticipate and evaluate changes to the information system or network that may impact data security. Although not fully documented, the following measures were already implemented and operational at the time of audit: Multi-Factor Authentication (MFA): MFA has been in place for all systems that access customer financial information, in accordance with FTC Safeguards Rule updates effective June 2023; Encryption: Both data at rest and in transit have been encrypted using industry-standard protocols, consistent with GLBA requirements; and Data Inventory: A periodic inventory of systems and data flows has been conducted, identifying where customer information is collected, stored, and transmitted. This is part of our broader risk assessment and information security program. Internal Audit reviewed the policy and associated processes against the applicable regulation (16 CFR 314) and concluded that we were in compliance based on the regulatory guidance available. It was not until the release of the final 2025 Compliance Supplement in late November 2025 that clarification was provided indication that all eight minimum safeguards must be explicitly documented within the written information security program. Additionally, the University has established a formal review process to ensure all GLBA safeguard policies are met. Key personnel and leadership within OIT will conduct regular compliance reviews to verify adherence and promote operational efficiency. Contact person responsible for corrective action: Jerry Todd, Chief Information Security Officer, Office of Information Technology Information Security Anticipated Completion Date: 12/1/2025

View Audit 388595

Finding 1174963 (2025-002)

Material Weakness 2025

University of St. Francis

IL

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Incorrect Loan Disbursement Amount Corrective Action Plan: The Financial Aid Services office, in collaboration with IT, has implemented an exception report. This report is received daily, and designed to identify any students whose subsidized and unsubsidized loan awards may not align with their enr...

Incorrect Loan Disbursement Amount Corrective Action Plan: The Financial Aid Services office, in collaboration with IT, has implemented an exception report. This report is received daily, and designed to identify any students whose subsidized and unsubsidized loan awards may not align with their enrollment status, need, and annual loan limit. The goal is to proactivety identify and correct any discrepancies before disbursement to ensure accuracy. Responsible Person for Correction Action Plan: Marlon Jones Jr., Director of Financial Aid Services Implementation Date of Corrective Action Plan: 9/18/2025

View Audit 388562

Finding 1174962 (2025-001)

Material Weakness 2025

University of St. Francis

IL

Student Financial Aid Eligibility Internal Control / Segregation of Duties

Incorrect Pell Disbursement Corrective Action Plan: The Financial Aid Services office, in collaboration with IT, has implemented an exception report. This report is received, daily, and designed to identify any students whose Pell Grant awards may not align with their enrollment status or need. The ...

Incorrect Pell Disbursement Corrective Action Plan: The Financial Aid Services office, in collaboration with IT, has implemented an exception report. This report is received, daily, and designed to identify any students whose Pell Grant awards may not align with their enrollment status or need. The goal is to proactively identify and correct discrepancies before disbursement to ensure accuracy. Responsible Person for Corrective Action Plan: Erika Guzman, Associate Di rector of Financial Aid Services Implementation Date of Corrective Action Plan: 6/23/2025

View Audit 388562

Finding 1174952 (2025-001)

Material Weakness 2025

Santa Monica Community College District

CA

Student Financial Aid Subrecipient Monitoring Significant Deficiency

Views of Responsible Officials and Corrective Action Plan Responsible Officials: Associate Dean, Financial Aid & Scholarships, Director of Financial Aid & Scholarships Enhanced data on source reports The Associate Dean of Financial Aid & Scholarships, Director of Financial Aid & Scholarships, and Sy...

Views of Responsible Officials and Corrective Action Plan Responsible Officials: Associate Dean, Financial Aid & Scholarships, Director of Financial Aid & Scholarships Enhanced data on source reports The Associate Dean of Financial Aid & Scholarships, Director of Financial Aid & Scholarships, and System Specialist worked with the MIS (IT) Department to enhance information provided on the reports used by Financial Aid staff to facilitate identifying student withdrawals and initiating the calculation process. Enhanced report will cut down on the need to manually check student information as the Specialist is processing students. New data elements on the report include course and class section information, start and end week, number of units by course, drop date field and the instructor e-mail. Increase frequency of generating the student withdrawal report. The System Specialist has scheduled on their calendar to run the student withdrawal report every week to ensure that the withdrawals are identified in a timely manner and the calculations and returns are completed within the 45-day window. Redistributed department workload; Specialist focused on withdrawal determination/calculation. The Associate Dean has tasked additional office support to assist the System Specialist in the communication follow up with the impacted students, freeing up the System Specialist’s workload to concentrate fully on the withdrawal determination and calculation completion. Monthly review by Associate Dean to confirm adjustments completed for student withdrawals. The Associate Dean will request a monthly report to review and ensure that the calculations and aid adjustments are completed for each student who has withdrawn. This process update will put in place internal checks and balances over the review of the calculations to ensure financial aid funding is returned in a timely manner. The Associate Dean, or their designee, will sign-off that they have reviewed the report each month and file a copy.

View Audit 388546

Finding 1174918 (2025-001)

Material Weakness 2025

Ser-Jobs for Progress of the Texas Gulf Coast, Inc. and Subsidiary

TX

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Corrective Action: An unnecessary step in the process was removed . Previously, program staff waited for funder confirmation approving the billing report before attaching a screenshot and submitting the executive summary. The process has been updated, so screenshots are submitted without waiting for...

Corrective Action: An unnecessary step in the process was removed . Previously, program staff waited for funder confirmation approving the billing report before attaching a screenshot and submitting the executive summary. The process has been updated, so screenshots are submitted without waiting for funder approval. In addition, the accounting department will shift its closing date 1 day prior to the funder's executive summary reporting deadline. Responsible Parties: Chief Program Officer & Chief Financial Officer Date to be Corrected: 03/31/2026 If the U.S. Department of Labor has any questions regarding this plan, please contact Liliana Rambo, CEO, 713.773.6000 x 117.

View Audit 388511

Finding 1174915 (2025-001)

Material Weakness 2025

Northwestern Health Sciences University

MN

Student Financial Aid Reporting Significant Deficiency

National Student Loan Data System (NSLDS) Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for the "Campus Level" as well as making sure records are being timely reported. Explanation of disagreement with a...

National Student Loan Data System (NSLDS) Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for the "Campus Level" as well as making sure records are being timely reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Although the Colleague data is correct, the logic in Colleague used to send the files to the NSC is excluding records when the student is not registered for classes in the month an action such as graduation or withdrawal occurs. In that situation the NSC is inserting default dates onto the record based on the last date of their classes in the prior term. We will continue to manually review and correct issues when needed. Name of the contact person responsible for corrective action: Sean Murphy, Registrar Planned completion date for corrective action plan: Already in place.

View Audit 388485

Finding 1174907 (2025-001)

Material Weakness 2025

Regional School Unit 74

ME

Internal Control / Segregation of Duties

Management’s response/corrective action plan: RSU 74 acknowledges the findings regarding student enrollment documentation. While the students in question were exited due to legitimate transfers and age-related circumstances, we recognize the importance of maintaining a precise administrative trail. ...

Management’s response/corrective action plan: RSU 74 acknowledges the findings regarding student enrollment documentation. While the students in question were exited due to legitimate transfers and age-related circumstances, we recognize the importance of maintaining a precise administrative trail. To ensure full compliance with Maine Title 20-A, RSU 74 administrators will implement a secondary review process for all student withdrawals. This will ensure that the State of Maine Dept. of Education exit codes accurately align with supporting documentation, such as signed record releases and Adult Education enrollment confirmations. Furthermore, high school administrative staff will undergo a review of State reporting protocols to ensure data integrity within our student information system.

View Audit 388473

Finding 1174867 (2025-004)

Material Weakness 2025

North Kansas City School District No.74

MO

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

2025-004: Equipment Management U.S. Department of Education Passed through Missouri Department of Elementary and Secondary Education Education Stabilization Fund, Assistance Listing No. 84.425D (COVID-19—Elementary and Secondary School Emergency Relief Fund), 84.425U (COVID-19—American Rescue Plan-E...

2025-004: Equipment Management U.S. Department of Education Passed through Missouri Department of Elementary and Secondary Education Education Stabilization Fund, Assistance Listing No. 84.425D (COVID-19—Elementary and Secondary School Emergency Relief Fund), 84.425U (COVID-19—American Rescue Plan-Elementary and Secondary School Emergency Relief), 84.425W (COVID-19—American Rescue Plan-Elementary and Secondary School Emergency Relief-Homeless Children and Youth) Federal award years 2023-2025 Criteria: The Uniform Guidance (2CFR 200.303) requires nonfederal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Also, in accordance with 2 CFR section 200.313(d)(1), property records must be maintained that include a description of the property, a serial number of other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. In accordance with 2 CFR section 200.313(d)(2), a physical inventory of equipment and property must be taken, and the results reconciled with the property records at least once every two years. Condition: During the fiscal year 2024 audit, it was previously reported that the District’s controls were not operating effectively to reasonably ensure the District had maintained property records with the above required information, nor had it performed the required physical inventory of equipment within the two previous years. During fiscal year 2025, the District incorporated processes and controls over equipment management that met the property record requirements. The District also performed a physical inventory during fiscal year 2025 that included counting and reconciling approximately half of the District’s equipment and property within this grant program. Therefore, the District had not yet met the requirements of performing a physical inventory of all equipment and property within the previous two years. Cause: Given the timing of when the District incorporated its processes and controls, insufficient time remained to perform a physical inventory of all the District’s equipment and property within this grant program, and only approximately half of the items were subject to the physical inventory. Effect or potential effect: The District is not in compliance with federal grant requirements over the physical inventory of equipment. Improper equipment procedures could result in actions taken by oversight agencies which could impact future funding. Questioned costs: None Context: As noted above, the District updated its property records for all its property and equipment, and then approximately half of the District’s property and equipment was subject to a physical inventory. Identification as a repeat finding, if applicable: 2024-004 and 2024-006. Recommendation: We recommend the District continue to perform the processes and controls it added during fiscal year 2025, and complete the inventory count for the remaining items, to be compliance with the federal grant 2 year cycle. View of responsible officials: Management agrees with this finding. Corrective Action: Management plans to continue to keep detailed records and perform physical inventories in accordance with 2 CFR section 200.313(d)(2). Anticipated Completion Date: June 30, 2026 Contact Person: Dominic Accurso, Controller 816-321-5000 Dominic.accurso@nkcschools.org

View Audit 388434

Finding 1174861 (2025-001)

Material Weakness 2025

Southwest Kansas Area Agency on Aging, INC

KS

Internal Control / Segregation of Duties

Management agrees with the finding and will make it a priority to track spending throughout the year to ensure the requirements are met.

View Audit 388431

Finding 1174856 (2025-003)

Material Weakness 2025

Boys and Girls Village, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

The Payroll specialist will review all time sheets each week before approving the time sheets.

View Audit 388427

Finding 1174842 (2025-001)

Material Weakness 2025

San Diego Community College District

CA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Views of Responsible Officials and Corrective Action Plan We concur. Management has revised its procedures for R2T4, as well as added additional monthly review to ensure compliance.

View Audit 388422

Finding 1174798 (2025-001)

Material Weakness 2025

Lutheran Social Service of Minnesota and Affiliates

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Americorps Seniors Senior Companion Program – Assistance Listing No. 94.016 Recommendation: We recommend that additional review procedures are put in place to ensure the volunteer type is accurate based on their income review. Explanation of disagreement with audit finding: There is no disagreement ...

Americorps Seniors Senior Companion Program – Assistance Listing No. 94.016 Recommendation: We recommend that additional review procedures are put in place to ensure the volunteer type is accurate based on their income review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Program leadership will review and update existing policies and procedure manuals to ensure provide clear and accurate steps to adhere to funding guidance. The supporting technology will be updated in a manner that will require program coordinators/managers to actively complete a required field to verify current income eligibility. In addition, the program will develop and implement an active review process to monitor and support compliance and accurate record keeping. Name(s) of the contact person(s) responsible for corrective action: Drew Erickson Planned completion date for corrective action plan: 02/28/2026

View Audit 388351

Finding 1174791 (2025-008)

Material Weakness 2025

Clarkson College

NE

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2025-008 Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College provide all necessary employees with training, support, and sufficient time to follow College policies and federal requirements related to monthly reconciliations. Explanation of disagreem...

2025-008 Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College provide all necessary employees with training, support, and sufficient time to follow College policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College utilizes a third party service provider to service both the Nurse Student and Nurse Faculty Loan programs. Due to staff turnover and the student information system implementation of Anthology, there was inconcistency in what was has been provided for both loan programs. As of FY 2025 year-end and looking forward, the College finance team has taken the additional steps to review and reconcile the balances. In the review, it was noted that there was an issue with the uploading of date to the third party provider and the College has added additional controls in a review of data that is received by the provider as well as regular communication between the College Finance department and Financial Aid departments on any discrepencies. Name(s) of the contact person(s) responsible for corrective action: Nathan Wiegand, VP of College Finance/CFO Planned completion date for corrective action plan: Implemented in FY 2026.

View Audit 388309

Finding 1174783 (2025-007)

Material Weakness 2025

Clarkson College

NE

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College review and strengthen its policies and procedures to ensure that all student credit balances resulting from federal funds are refunded within the required 14-day period. Explanation of disagreement...

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College review and strengthen its policies and procedures to ensure that all student credit balances resulting from federal funds are refunded within the required 14-day period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This finding was from Fall of 2024. During the Fall semester of FY 25, Clarkson College experienced turnover with its financial aid department staff. From Spring 2025 on, the financial aid department now processes financial aid weekly on Monday through Wednesday each week. The student accounts team in turn runs a report for any credit balances on Thursday morning each week. Upon running the report, the student accounts team will then process and issue either a check or ACH payment refund that same day so that at most, there is a eight-day period. In addition, the College enhanced the check payment process so that the checks can be generated, printed, and mailed same-day. Name(s) of the contact person(s) responsible for corrective action: Nathan Wiegand, VP of College Finance/CFO Planned completion date for corrective action plan: Implemented in January, 2025.

View Audit 388309

Finding 1174767 (2025-005)

Material Weakness 2025

Clarkson College

NE

Student Financial Aid Eligibility Significant Deficiency

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College implement a review process that compares enrolled credits to Pell awards to ensure all students receive the correct Pell Grant amounts. Explanation of disagreement with audit finding: There is no d...

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College implement a review process that compares enrolled credits to Pell awards to ensure all students receive the correct Pell Grant amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: There was one student in Fall 2024 who was under-awarded Pell Grant funds due to an error related to the student’s withdrawal status and the number of credits attempted. The Pell award was manually processed incorrectly based on this enrollment change. Beginning in Spring 2025, the Financial Aid team implemented a new process requiring a formal review of enrollment intensity for all students prior to determining and disbursing Pell Grant funds. This ensures that Pell awards are calculated and adjusted accurately. Additionally, the team now utilizes enrollment and Pell related reports to help identify potential changes in student enrollment and support timely, accurate award reviews. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Corrective action was implemented January, 2025.

View Audit 388309

Finding 1174759 (2025-004)

Material Weakness 2025

Clarkson College

NE

Student Financial Aid Eligibility Significant Deficiency

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure that calculations use the correct number of break days and are completed accurately and within the required timeframes. Explanation ...

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure that calculations use the correct number of break days and are completed accurately and within the required timeframes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the review period, two students did not receive their Return to Title IV (R2T4) calculations within the required 45-day timeframe. The delay occurred because the Financial Aid Office did not receive the corresponding change of registration forms from the Registrar’s Office, which is necessary to initiate the R2T4 process. To prevent recurrence, the Financial Aid Office has implemented the following corrective actions: 1. Monitoring Reports: The team now runs a student status change report to independently identify potential R2T4 cases, even if documentation has not yet been forwarded. 2. Improved Communication Workflow: Financial Aid has been added to the Registrar’s change of registration email distribution list to ensure timely notification of withdrawals, drops, and status changes. These measures strengthen internal controls, improve cross departmental communication, and ensure that all future R2T4 calculations are completed within federal timelines. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Corrective action was implemented in June 2025.

View Audit 388309

Finding 1174751 (2025-003)

Material Weakness 2025

Clarkson College

NE

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review and formalize its procedures to ensure that internal controls are in place to identify and correct any inconsistencies throughout the year. Explanation of disagreement with audit finding: T...

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review and formalize its procedures to ensure that internal controls are in place to identify and correct any inconsistencies throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In the spring of 2025, Clarkson College made the decision to outsource majority of financial aid functions to the Higher Education Assistance Group (HEAG) due to a lack of internal controls. Since hiring HEAG in Spring 2025 to oversee our financial aid functions, Clarkson College has seen many improvements in our internal controls. Reconciliation of Direct Loans and Federal Pell Grant funds is conducted monthly by a designated Financial Aid staff member. Following completion, the reconciliation documentation is forwarded to the College Controller for independent review. Final approval is provided by the Vice President of Enrollment and Advising. A standing monthly meeting is also held between the Financial Aid and Finance teams to review reconciliation activity, address variances, and resolve any items requiring clarification. The Federal Work-Study (FWS) program is monitored and reviewed each pay period to ensure expenditures remain within authorized limits and align with student eligibility. Federal Supplemental Educational Opportunity Grant (FSEOG) and Federal Work-Study (FWS) funds are reviewed and reconciled periodically throughout each semester by a Financial Aid staff member. Upon completion of these reconciliations, supporting documentation is submitted to the College Controller for review and verification of accuracy. These procedures ensure compliance with federal regulations, promote internal control integrity, and provide appropriate oversight of all Title IV funding streams. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Corrective action was implemented Spring semester of FY 2025.

View Audit 388309

Finding 1174743 (2025-002)

Material Weakness 2025

Clarkson College

NE

Student Financial Aid Material Weakness Reporting

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review and strengthen its reporting procedures to ensure that student statuses are accurately reported to NSLDS, as required by federal regulations. Explanation of disagreement with audit finding:...

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the College review and strengthen its reporting procedures to ensure that student statuses are accurately reported to NSLDS, as required by federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College completed its implementation of Anthology as a new student information system (SIS) in FY 25. Enrollment reports from the new SIS are used to update the National Student Clearinghouse and thus the NSLDS. The Registrar’s Office is working with our Anthology partner to determine issues with the enrollment dates and statuses. Moving forward, the Registrar’s Office will also do an internal audit of enrollment records between the National Student Clearinghouse, NSLDS, and our internal SIS. Name(s) of the contact person(s) responsible for corrective action: Dr. Carla Dirkshneider, VP of Enrollment and Retention Planned completion date for corrective action plan: Corrective action was implemented in the Spring semester of FY 2025.

View Audit 388309

Finding 1174721 (2025-001)

Material Weakness 2025

Riverside Community Care, INC

MA

Reporting Internal Control / Segregation of Duties

Head Start – Assistance Listing No. 93.600 Recommendation: Management should review internal controls to ensure required filings are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management revi...

Head Start – Assistance Listing No. 93.600 Recommendation: Management should review internal controls to ensure required filings are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management reviews reporting deadlines to ensure timely submissions. Name(s) of the contact person(s) responsible for corrective action: Patrick Chilcott, CFO Planned completion date for corrective action plan: June 2026

View Audit 388291

Finding 1174706 (2025-003)

Material Weakness 2025

Lutheran Child and Family Services of Illinois

IL

Significant Deficiency Internal Control / Segregation of Duties

Recommendation: CLA recommends the Agency follow its prescribed policy of supervisors performing and documenting their approval of the documentation of employees' time and effort. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to ...

Recommendation: CLA recommends the Agency follow its prescribed policy of supervisors performing and documenting their approval of the documentation of employees' time and effort. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: We have revised our policy and procedures to make sure that all employees and supervisors are required to approve their timesheet and a follow-up from our HR department will ensure that we have established compliance with this finding. Name of the contact person responsible for corrective action: Dhiren Shah, CFO Planned completion date for corrective action plan: Immediately

View Audit 388267

Finding 1174654 (2025-002)

Material Weakness 2025

North Sweetwater Water and Sewer District

WY

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

The NSWSD Board will include motions and votes pertaining to the approval of federal funding requests in their Meeting Minutes to ensure all Uniform Guidance regulations, relating to allowability, accuracy, and proper authorization of federal expenditure requests, are performed in accordance with fe...

The NSWSD Board will include motions and votes pertaining to the approval of federal funding requests in their Meeting Minutes to ensure all Uniform Guidance regulations, relating to allowability, accuracy, and proper authorization of federal expenditure requests, are performed in accordance with federal regulations.

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