Corrective Action Plans

Finding 1182329 (2025-002)

Material Weakness 2025

IA

Internal Control / Segregation of Duties

The District acknowledges the auditor’s comments regarding segregation of duties. Due to the limited number of office personnel, complete segregation of duties is not always feasible. However, the District has implemented procedures to strengthen oversight and provide compensating controls. The Dist...

The District acknowledges the auditor’s comments regarding segregation of duties. Due to the limited number of office personnel, complete segregation of duties is not always feasible. However, the District has implemented procedures to strengthen oversight and provide compensating controls. The District Administrative Assistant has begun depositing and entering all cash deposits received in the Business Office into Weblink. The Business Manager or Assistant Business Manager reviews the entries and posts all cash receipts to the General Ledger. Additionally, all building secretaries prepare and take deposits to the bank and enter the cash receipts into Weblink. The Business Manager or Assistant Business Manager reviews these entries and posts the receipts to the General Ledger after verifying the supporting documentation. The District will continue to review internal control procedures and strengthen oversight where possible to ensure transactions are properly recorded and monitored.

View Audit 393774

Finding 1182323 (2025-002)

Material Weakness 2025

Madison-Grant United School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2025-002 Finding Subject: Child Nutrition Cluster – Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Kathy Bernaix, Food Service Director and Bengamin Mann, CFO Contact Phone Number and Email Address: 765-536-0008 and kbernaix@mgusc.k12.in.us and bmann...

FINDING 2025-002 Finding Subject: Child Nutrition Cluster – Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Kathy Bernaix, Food Service Director and Bengamin Mann, CFO Contact Phone Number and Email Address: 765-536-0008 and kbernaix@mgusc.k12.in.us and bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will have two sign offs on our print out from sam.gov evidencing multiple reviewers of the ELPS. Anticipated Completion Date: January 1, 2026

View Audit 393770

Finding 1182308 (2025-004)

Material Weakness 2025

Halstead Housing Authority

KS

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Action Taken: We will implement internal controls to follow up with the fee accountant at fiscal year-end to be certain they are preparing materials in accordance with generally accepted accounting principles (GAAP). Anticipated Date of Resolution: This finding will be corrected with the next financ...

Action Taken: We will implement internal controls to follow up with the fee accountant at fiscal year-end to be certain they are preparing materials in accordance with generally accepted accounting principles (GAAP). Anticipated Date of Resolution: This finding will be corrected with the next financial data schedule submission. Individual Responsible: DawnEna Davidson, Executive Director.

View Audit 393758

Finding 1182302 (2025-001)

Material Weakness 2025

East Detroit Area Non-Profit Housing Corporation

MI

HUD Housing Programs Material Weakness Reporting

Finding Number: 2025-001 Condition: The Corporation included duplicate invoices on withdrawals totaling $11,429 that were made from the replacement reserve. This resulted in the replacement reserve being underfunded by $11,429. Planned Corrective Action: Management acknowledges noncompliance in the ...

Finding Number: 2025-001 Condition: The Corporation included duplicate invoices on withdrawals totaling $11,429 that were made from the replacement reserve. This resulted in the replacement reserve being underfunded by $11,429. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will deposit the underfunded amount of $11,429 to the replacement reserve account during the fiscal year ended June 30, 2026. Contact person responsible for corrective action: Laura Maisevich, Regional Operations Manager Anticipated Completion Date: 2/25/2026

View Audit 393728

Finding 1182281 (2025-001)

Material Weakness 2025

Limestone Community High School District No. 310

IL

Internal Control / Segregation of Duties Questioned Costs § 200.303

Condition - The same individual is responsible for preparing and submitting quarterly expenditure reports for the Education Stabilization Fund without an independent review or approval prior to submission. Plan - All subsequent expenditure reports will be prepared by the assistant superintendent and...

Condition - The same individual is responsible for preparing and submitting quarterly expenditure reports for the Education Stabilization Fund without an independent review or approval prior to submission. Plan - All subsequent expenditure reports will be prepared by the assistant superintendent and reviewed and submitted by the superintendent using their separate IWAS logins. Anticipated Date of Completion - January 2026; Name of Contact Person - Keith Brown, Superintendent; Management Response - We agree with the finding and will implement the the corrective action plan as stated above.

View Audit 393681

Finding 1182274 (2025-001)

Material Weakness 2025

Illinois Wesleyan University

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Material Prior Period Adjustments Recommendation: We recommend that the Institution strengthen internal controls over financial reporting There is no disagreement with the audit finding. Action taken in response to finding: Management identified and recorded the prior period adjustment in coordinati...

Material Prior Period Adjustments Recommendation: We recommend that the Institution strengthen internal controls over financial reporting There is no disagreement with the audit finding. Action taken in response to finding: Management identified and recorded the prior period adjustment in coordination with the external auditors. The University has strengthened internal controls of financial reporting by enhancing management review of prior-year balances and significant accounts during the year-end close process to prevent similar issues in the future. Name(s) of the contact person(s) responsible for corrective action: Craig Maynard, V.P. Finance and Administration Completed as of the fiscal year ended July 31, 2025, with ongoing monitoring.

View Audit 393679

Finding 1182259 (2025-002)

Material Weakness 2025

Chariton Community School District

IA

Internal Control / Segregation of Duties Reporting

The District Office is going through roles and responsibilities to potentially be able to move jobs duties around. This includes having someone else pick up and sort mail, having our AP enter cash receipts and the Business Manager to review and post. We have a limited number of staff in the office, ...

The District Office is going through roles and responsibilities to potentially be able to move jobs duties around. This includes having someone else pick up and sort mail, having our AP enter cash receipts and the Business Manager to review and post. We have a limited number of staff in the office, we are actively working to build better internal controls.

View Audit 393638

Finding 1182257 (2025-001)

Material Weakness 2025

Marion Community Schools

IN

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

Finding 2025-001 – Education Stabilization – Equipment and Real Property Management Context: For the 4 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 3 of the sample items, the School Corporation expended $2,53...

Finding 2025-001 – Education Stabilization – Equipment and Real Property Management Context: For the 4 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 3 of the sample items, the School Corporation expended $2,530,939 on building renovations which was charged to the ESSER III (84.425U) grant award. For the other sample item, the School Corporation expended $17,513 for playground equipment that was charged to the ESSER III grant. Additionally, we noted the School Corporation’s capital asset listing did not contain all the required information, including the source of funding for the property, outlined in the criteria above. Contact Person Responsible for Corrective Action: Kyle Mealy Contact Phone Number: (765)726-0594 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools acknowledges that certain capital assets purchased with ESSER III funds were not included on the School Corporation’s capital asset listing as of June 30, 2025, and that the listing did not include all required elements, including the source of funding. To address this finding, the School Corporation will work with its contracted capital asset management firm, AdTec, which assists annually with the preparation and maintenance of the School Corporation’s capital asset records. The ESSER III funded building renovations totaling $2,530,939 and the $17,513 playground equipment purchase will be reviewed with AdTec and incorporated into the capital asset listing during the next scheduled capital asset update process. Marion Community Schools will ensure that the capital asset records maintained with AdTec include all information required under 2 CFR 200.313, including the source of federal funding and federal participation for assets acquired or improved using ESSER III funds. In addition, the Business Office will implement procedures to review federally funded purchases periodically to determine whether items meet capitalization or equipment thresholds and should be reported on the capital asset listing. Anticipated Completion Date: June 30, 2027

View Audit 393636

Finding 1182254 (2025-007)

Material Weakness 2025

Dickinson County

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

An independent source either in the Auditor or Treasurer’s Office will review and sign off on the report prior to its transmittal.

View Audit 393631

Finding 1182251 (2025-009)

Material Weakness 2025

Griffith Public Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies –Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A2200...

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies –Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Significant Deficiency, Noncompliance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, detecting, and correcting noncompliance. for Eligibility, Reporting, and Special Tests and Provisions - Assessment System Security. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182249 (2025-008)

Material Weakness 2025

Griffith Public Schools

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

FINDING 2025-08 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S0...

FINDING 2025-08 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014, Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Summary of Finding: Significant Deficiency. The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, detecting, and correcting noncompliance for Eligibility. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182244 (2025-006)

Material Weakness 2025

Griffith Public Schools

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.1 § 200.211 § 200.303 § 200.308 § 200.309

FINDING 2025-006 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls to ensure transactions made with the Special Education Grant funding occurred within the approp...

FINDING 2025-006 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls to ensure transactions made with the Special Education Grant funding occurred within the appropriate period of performance. Claims for the Special Education programs were paid without an appropriate level of review or oversight to ensure the expenditures charged to each grant were within the allowed time frame. Although the reimbursement requests submitted to the Indiana Department of Education were prepared and approved by two different employees, the School Corporation was unable to provide evidence of this review and approval process, which may have included a review of the costs included on each request to verify they were within the correct period of performance. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. A grant consultant has been contracted to assist in managing grants. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182228 (2025-003)

Material Weakness 2025

Griffith Public Schools

IN

Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties § 200.303 § 200.403

FINDING 2025-03 Finding Subject: Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that w...

FINDING 2025-03 Finding Subject: Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance related to the payroll and payroll benefit costs charged to the grant or food service revenues being accounted for in the School Food Account. The lack of internal controls and noncompliance was isolated to the 2023-2024 school year. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place to ensure compliance. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182225 (2025-001)

Material Weakness 2025

Citizens Medical Center

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

Finding Number: 2025-001 Finding Name: Reporting Finding Summary: The Medical Center had discrepancies between the amounts reported in the quarterly progress reports and the actual expenditures. Specifically, the amounts reported in the progress reports did not accurately reflect the total expenditu...

Finding Number: 2025-001 Finding Name: Reporting Finding Summary: The Medical Center had discrepancies between the amounts reported in the quarterly progress reports and the actual expenditures. Specifically, the amounts reported in the progress reports did not accurately reflect the total expenditures incurred during the reporting period by $89,900. CLIENT PLANNED ACTION: The Medical Center agrees with the finding. The reported expenditures were corrected in later reporting periods. Going forward, we have adjusted procedures to include a review of items eligible for SLFRF reimbursement to identify items received during the reporting period, rather than items requested. CLIENT RESPONSIBLE PARTY: Daniel Goris, Accounting Manager COMPLETION DATE: March 31, 2026

View Audit 393613

Finding 1182217 (2025-001)

Material Weakness 2025

Community Health Center of Southeast Kansas

KS

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Special Tests and Provisions - Sliding Fee Scale Documentation Recommendation The Organization 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 Staff Training Quality Assurance ...

Special Tests and Provisions - Sliding Fee Scale Documentation Recommendation The Organization 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 Staff Training Quality Assurance and Monitoring To ensure sustained compliance, the organization is implementing the following monitoring process: • Monthly random chart audits of sliding fee documentation. • Minimum sample size of 40 patient records • Audit elements will include: o Income documentation present o Household size documented o Correct FPG calculation o Correct discount level applied • Findings will be reported to senior leadership and the compliance committee. Corrective coaching is provided when deficiencies are identified. Comprehensive training is being conducted for all relevant staff including: • Patient access / front desk staff • Financial counselors • Billing staff • Site managers Training topics include: • HRSA Sliding Fee Discount Program requirements • Determining household size • Calculating FPG percentage • Acceptable income documentation • Proper EHR documentation • Self-attestation procedures

View Audit 393604

Finding 1182213 (2025-002)

Material Weakness 2025

Visit Baltimore, Inc.

MD

Reporting Internal Control / Segregation of Duties

Visit Baltimore, Inc. and Subsidiary has implemented procedures to reconcile the federal award subsidiary ledger to the general ledger prior to submission of monthly performance reports. Additional review controls have been established to ensure reported expenditures agree to the underlying accounti...

Visit Baltimore, Inc. and Subsidiary has implemented procedures to reconcile the federal award subsidiary ledger to the general ledger prior to submission of monthly performance reports. Additional review controls have been established to ensure reported expenditures agree to the underlying accounting records.

View Audit 393597

Finding 1182210 (2025-002)

Material Weakness 2025

Schuyler-Industry Community Unit School District No. 5

IL

Internal Control / Segregation of Duties Questioned Costs Cash Management § 200.303

Condition - The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan - A second person (Superintendent) compares the meal counts in the claim to: the SDS daily meal...

Condition - The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan - A second person (Superintendent) compares the meal counts in the claim to: the SDS daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimbursement rates. The reviewer will then sign and date a reconciliation sheet before submission. Anticipated Date of Completion - July 1, 2026; Name of Contact Person - Dr. Beau Fretueg, Superintendent; Management Response - The corrective action plan was discussed with the employee responsible for filing the claim, the business manager, and the superintendent. After discussion, the plan was approved by the superintendent.

View Audit 393594

Finding 1182205 (2025-003)

Material Weakness 2025

Town of Manchester

MD

Reporting Internal Control / Segregation of Duties § 200.302 § 200.328

DEPARTMENT OF THE TREASURY Coronovirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement stronger internal controls over federal reporting, including establishing a formal reconciliation process between the general ledger and th...

DEPARTMENT OF THE TREASURY Coronovirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement stronger internal controls over federal reporting, including establishing a formal reconciliation process between the general ledger and the Project and Expenditure Report, requiring Town Administrator's review and approval of all federal reports prior to submission, and providing additional training to staff on Federal reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will strengthen its reconciliation procedures requiring the Director of Finance to reconcile all federal expenditures reported in the Project and Expenditure report to the general ledger. Name of the contact person responsible for corrective action: Kelly Baldwin, Director of Finance Planned completion date for corrective action plan: April 1, 2026.

View Audit 393586

Finding 1182204 (2025-002)

Material Weakness 2025

East Marshall Community School District

IA

Internal Control / Segregation of Duties

The district acknowledges this finding. East Marshall operates with a small administrative and financial staff but we will continue to have segregation of duties as a priority.

View Audit 393582

Finding 1182200 (2025-002)

Material Weakness 2025

Bradford County Action, INC

PA

Reporting Internal Control / Segregation of Duties

Management concurs with and accepts the material weakness in its internal control. We believe it is cost-efficient to continue to rely on external auditors to assist in the preparation of its financial statements and related notes, including the schedule of expenditures of federal awards.

View Audit 393580

Finding 1182183 (2025-004)

Material Weakness 2025

University of Mount Olive, Inc.

NC

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2025-004 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid, Mr. Jared Peterson, Financial Aid Counselor, Mrs. Terri Grice, Associate Registrar, and Mrs. Vicky Warrick, Registrar Corrective Action: As a result of Audit Finding 2025-004, Financial Aid ha...

Finding 2025-004 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid, Mr. Jared Peterson, Financial Aid Counselor, Mrs. Terri Grice, Associate Registrar, and Mrs. Vicky Warrick, Registrar Corrective Action: As a result of Audit Finding 2025-004, Financial Aid has generated a report specifically for the Registrar’s Office that indicates enrollment plans for students who stop attending or withdraw from all courses for a single semester. The Registrar’s Office will be using this report for reporting enrollment status changes for students via NSLDS. Anticipated Completion Date: March 19, 2026

View Audit 393570

Finding 1182181 (2025-003)

Material Weakness 2025

University of Mount Olive, Inc.

NC

Student Financial Aid Internal Control / Segregation of Duties

Finding 2025-003 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid and Mr. Jared Peterson, Financial Aid Counselor Corrective Action: As a result of Audit Finding 2025-003, Financial Aid will originate direct loans at least one week prior to the scheduled disb...

Finding 2025-003 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid and Mr. Jared Peterson, Financial Aid Counselor Corrective Action: As a result of Audit Finding 2025-003, Financial Aid will originate direct loans at least one week prior to the scheduled disbursement date. For large origination files at semester starts, financial aid administrators will run simulation originations to work through origination and/or disbursement rejections prior to sending real originations at least one month prior to semester starts. Anticipated Completion Date: March 19, 2026

View Audit 393570

Finding 1182180 (2025-002)

Material Weakness 2025

University of Mount Olive, Inc.

NC

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid

Finding 2025-002 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid and Mr. Jared Peterson, Financial Aid Counselor Corrective Action: As a result of Audit Finding 2025-002, Financial Aid will use a daily credit change report generated automatically from academ...

Finding 2025-002 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid and Mr. Jared Peterson, Financial Aid Counselor Corrective Action: As a result of Audit Finding 2025-002, Financial Aid will use a daily credit change report generated automatically from academic records to make any manual credit updates in the PowerFAIDS financial system. Additionally, Financial Aid will use selection sets within PowerFAIDS to identify any credit hour mismatches between what is manually reported versus what is integrated from Power Campus, the academic records database. Anticipated Completion Date: March 19, 2026

View Audit 393570

Finding 1182179 (2025-001)

Material Weakness 2025

University of Mount Olive, Inc.

NC

Cash Management Internal Control / Segregation of Duties

Finding 2025-001 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid, Mr. Jared Peterson, Financial Aid Counselor, and Mrs. Laurie Evans, Assistant Controller Corrective Action: As a result of Audit Finding 2025-001, Financial Aid and the Controller's Office con...

Finding 2025-001 Name of Responsible Individuals: Mrs. Tiffany Grandy, Assistant Director of Financial Aid, Mr. Jared Peterson, Financial Aid Counselor, and Mrs. Laurie Evans, Assistant Controller Corrective Action: As a result of Audit Finding 2025-001, Financial Aid and the Controller's Office continues to implement a bi-weekly reconciliation process to ensure that any excess funds are disbursed or returned via G5 within the 10-day window. The Controller’s Office has updated reporting practices that ensure that return of funds are appropriately notated as return of Title IV funds. Anticipated Completion Date: March 19, 2026

View Audit 393570

Finding 1182178 (2025-001)

Material Weakness 2025

Marian University, Inc.

WI

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend that the University verifies the enrollment intensity for each student receiving the Federal Pell Grant prior to finalizing their award package. Explanation of disagreement with audit finding: There is no disa...

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: We recommend that the University verifies the enrollment intensity for each student receiving the Federal Pell Grant prior to finalizing their award package. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University is working with a PowerFAIDS consultant to ensure that the correct number of credits populates based on the courses inputted. The issue has also been added to their procedures to check the Class Load and Credits field whenever packaging or revising a student’s aid. Name(s) of the contact person(s) responsible for corrective action: Michael Moos, Vice President of Finance Planned completion date for corrective action plan: June 30, 2026

View Audit 393559

Corrective Action Plans

Filters