Corrective Action Plans

Finding 1229223 (2025-002)

Material Weakness 2025

OH

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Planned Corrective Action: Management acknowledges the finding. The Council currently maintains comprehensive fiscal policies and procedures governing its financial operations and internal controls. Management will review its existing policies against the applicable Uniform Guidance requirements ide...

Planned Corrective Action: Management acknowledges the finding. The Council currently maintains comprehensive fiscal policies and procedures governing its financial operations and internal controls. Management will review its existing policies against the applicable Uniform Guidance requirements identified during the audit and, where necessary, supplement or clarify existing policies to expressly document federal award requirements. Any necessary revisions will be incorporated into the Council’s existing fiscal policy framework. The Council will review its existing fiscal policies and procedures against applicable Uniform Guidance requirements. Existing policies will be supplemented or clarified, where necessary, to expressly address federal award administration requirements identified during the audit, including allowable costs, cash management, procurement, and conflicts of interest. The Council will incorporate any necessary revisions into its existing fiscal policy framework and maintain the policies as part of its ongoing compliance processes. Anticipated Completion Date: December 31, 2026

View Audit 410726

Finding 1229177 (2025-001)

Material Weakness 2025

The Bedford Stuyvesant Family Health Center, Inc.

NY

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.302

The findings from the December 31, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2025-001 - Cash Management - U.S. Department of Agri...

The findings from the December 31, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2025-001 - Cash Management - U.S. Department of Agriculture ({Assistance Listing Number 10.557, WIC Special Supplemental Nutrition Program for Women, Infants, and Children} Passed Through New York State Department of Health, Contract Number C38291GG - (Significant Deficiency) SJGNFICANT DEFICIENCY During our audit, we noted that there is no evidence of review of WIC vouchers submitted for payments. Recommendation We recommend that the Center implement a policy that requires all WIC voucher and supporting records to be reviewed and that such review be documented. Action Taken WIC vouchers and supporting documentation were reviewed and approved in accordance with BSFHC's established policy. However, the reviews were not documented, resulting in insufficient evidence to demonstrate that the required review had been performed. Going forward, Management will ensure that all WIC vouchers and supporting documentation are reviewed and that the review is documented through the reviewer's signature or initials. Management will monitor compliance with this requirement to ensure that documentation ofthe review is consistently maintained.

View Audit 410683

Finding 1229133 (2025-001)

Material Weakness 2025

Long Beach City School District

NY

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

2025-001. Allowable Costs/Cost Principles United States Department of Education, Passed Through New York State, Department of Education: Special Education Cluster Special Education Grants to States: IDEA Part B ALN: 84.027 Special Education Preschool Grants: IDEA Preschool ALN: 84.173 Condition: Sub...

2025-001. Allowable Costs/Cost Principles United States Department of Education, Passed Through New York State, Department of Education: Special Education Cluster Special Education Grants to States: IDEA Part B ALN: 84.027 Special Education Preschool Grants: IDEA Preschool ALN: 84.173 Condition: Subpart E, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one federal award, or a federal award and non-federal award. The preparation of personnel activity reports (PAR) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District did not prepare this documentation, and therefore did not comply with Subpart E, 2 CFR §200.430. Planned Corrective Action: The District will adopt procedures that ensure that time performed will be used to support costs charged to the federal award, and comply with Subpart E, 2 CFR §200.430. Responsible Contact Person: Michael I. DeVito, Esq., Assistant Superintendent for Finance and Operations. Long Beach City School District 235 Lido Boulevard Lido Beach, New York 11561 mdevito@lbeach.org 516-897-2090 Anticipated Completion Date: June 30, 2026.

View Audit 410654

Finding 1229130 (2025-001)

Material Weakness 2025

Over the Rainbow Ass'n & Subsidiaries

IL

HUD Housing Programs Matching / Level of Effort / Earmarking

Over the Rainbow Association and Subsidiaries respectfully submits the following corrective action plans for the year ended December 31, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit period: De...

Over the Rainbow Association and Subsidiaries respectfully submits the following corrective action plans for the year ended December 31, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit period: December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT For the Hill Housing Facility - FINDING 2025-001: SECTION 8, ASSISTANCE LISTING NUMBER 14.195 SPONSOR LOAN PAYMENT WITHOUT HUD APPROVAL Condition: The Project repaid a portion of the sponsor loan without obtaining HUD approval. Recommendation: The Project should obtain HUD approval for the repayment of the sponsor loan. Action Taken: The Project agrees with the finding. The Sponsor will contact HUD to obtain permission to retain the unauthorized sponsor loan payments.

View Audit 410652

Finding 1229076 (2025-004)

Material Weakness 2025

CITY OF STEWART

MN

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.318

Programs: ALN 66.458 Clean Water State Revolving Fund and ALN 66.468 Drinking Water State Revolving Fund Condition: The City's procurement procedures do not conform to Uniform Guidance requirements. Actions Planned in Response to Finding: The City will update procurement procedures to conform with M...

Programs: ALN 66.458 Clean Water State Revolving Fund and ALN 66.468 Drinking Water State Revolving Fund Condition: The City's procurement procedures do not conform to Uniform Guidance requirements. Actions Planned in Response to Finding: The City will update procurement procedures to conform with Minnesota statutes and Uniform Guidance. Officer Responsible for Ensuring CAP: Kimberly Block, Clerk/Treasurer Planned Completion Date: 12/31/2026

View Audit 410531

Finding 1229025 (2025-001)

Material Weakness 2025

Town of Scituate

RI

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.516

– Management acknowledges the lapse in internal controls and the lack of documented procedures regarding MOE preparation, review, and retention of MOE calculation support in FY 2025. Corrective Action: This issue was addressed and corrected during FY2026. Specifically, we have implemented the follow...

– Management acknowledges the lapse in internal controls and the lack of documented procedures regarding MOE preparation, review, and retention of MOE calculation support in FY 2025. Corrective Action: This issue was addressed and corrected during FY2026. Specifically, we have implemented the following: 1. A formal written procedure on the MOE calculation describing the methodology, data sources, document retention, review and approvals. 2. UCOA training has been provided to secretarial staff and school administrators involved in related processes to ensure proper coding of expenses. 3. Implementation of new approval chains to review and approve the UCOA coding to ensure proper coding of expenses. 4. Monthly transaction reconciliations. Expected Completion: The corrective actions have been substantially competed as of this writing. Final completion expected by June 30, 2026.

View Audit 410496

Finding 1229008 (2025-004)

Material Weakness 2025

Energy Coordinating Agency of Philadelphia, Inc.

PA

Reporting Matching / Level of Effort / Earmarking § 200.50 § 200.502 § 200.510

ECA agrees with this finding and has created a policy for identification and verification of funding sources for all contracts. This will ensure that all contracts are screened for federal funding regardless of what is listed in the contract/award/agreement. ECA will review its existing contracts to...

ECA agrees with this finding and has created a policy for identification and verification of funding sources for all contracts. This will ensure that all contracts are screened for federal funding regardless of what is listed in the contract/award/agreement. ECA will review its existing contracts to confirm all funding sources.

View Audit 410479

Finding 1228952 (2025-001)

Material Weakness 2025

National Restaurant Association Educational Foundation

DC

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring

Subject: Corrective Action Plan related to finding 2025-001: Reporting – Federal Funding Accountability and Transparency Act (Noncompliance) on U.S. Department of Labor Reentry Employment Opportunities Grant Corrective Action Plan: The Foundation will retain additional supporting documentation for a...

Subject: Corrective Action Plan related to finding 2025-001: Reporting – Federal Funding Accountability and Transparency Act (Noncompliance) on U.S. Department of Labor Reentry Employment Opportunities Grant Corrective Action Plan: The Foundation will retain additional supporting documentation for all future FFATA subaward submissions, including screenshots or other contemporaneous evidence of successful submission, until such time as SAM.gov provides a historical reporting feature or equivalent functionality sufficient to support audit verification. Responsible Party: Name – Patricia Gill Title – Director, Workforce Development Anticipated Completion Date: Screenshot protocol to be rolled out effective immediately. Protocol will be shared with all federal grant staff.

View Audit 410471

Finding 1228933 (2025-005)

Material Weakness 2025

The Well Community Development Corporation

OH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

We have established an internal reporting timeline and will document our review and approvals on future report submissions.

View Audit 410446

Finding 1228931 (2025-003)

Material Weakness 2025

The Well Community Development Corporation

OH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

We have established a process to calculate program income semi-annually and will keep in place until this grant is officially closed. The program income calculated will be added back to this award. We will invest those dollars back into our houses and track and report this activity as part of our se...

We have established a process to calculate program income semi-annually and will keep in place until this grant is officially closed. The program income calculated will be added back to this award. We will invest those dollars back into our houses and track and report this activity as part of our semi-annual reporting to HUD.

View Audit 410446

Finding 1228736 (2025-001)

Material Weakness 2025

Arenac County

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Equipment & Real Property Management

The County will work with Rehmann to develop policies and procedures sufficient to satisfy the rules of the uniform guidance.

View Audit 410406

Finding 1228701 (2025-002)

Material Weakness 2025

Hias & Council Migration Service of Philadelphia

PA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Views of Responsible Officials and Planned Corrective Action Management acknowledges that time and effort procedures were not consistently followed throughout FY25 and, that, as a result, invoicing was tied to the grant approved budget rather than actual time and effort. The organization has struggl...

Views of Responsible Officials and Planned Corrective Action Management acknowledges that time and effort procedures were not consistently followed throughout FY25 and, that, as a result, invoicing was tied to the grant approved budget rather than actual time and effort. The organization has struggled with time keeping because of the unique nature of immigration legal work – the fact that cases last for years at a time and that different funders require vastly different things to be tracked – even different federal streams of funding require different things to be tracked. While during FY24 we had this finding as well, because the audit for FY24 was not complete until November 2025, the fiscal year for 2025 was well underway when we started working on a new time-keeping system which is why FY25 we have the finding again. However, the organization has implemented a new system of reporting designed to capture time and effort of all employees charged to government grant and contracts, as well as other grants and contracts awarded to the agency from the philanthropic community. We have also purchased a new HRIS system which we hope will continue improve our time keeping efforts in FY27 and we have been working closely with experts from Your Part-time Controller to ensure that a new system is successfully implemented. In addition, we are implementing monthly reconciliation meetings between finance and program staff to ensure that invoicing amount are appropriately tied to actual expenditures. Corrective Action to be Taken (Estimated Completion Date) 9/30/2026 Designated Person Responsible Cathryn Miller-Wilson, Executive Director

View Audit 410376

Finding 1228692 (2025-006)

Material Weakness 2025

ALTA MUNICIPAL UTILITIES

IA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.501

The Utility will work on a formal process for tracking all federal grants so that the reported federal expenditures are accurate.

View Audit 410372

Finding 1228688 (2025-004)

Material Weakness 2025

Farmington Municipal School District No. 5

NM

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Recommendation: The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Action Taken: The District will ...

Recommendation: The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Action Taken: The District will implement controls to ensure student files are complete and accurate and conduct training for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Responsible Person: Michelle Hill, Student Information Coordinator Anticipated Completion Date: June 30, 2026

View Audit 410367

Finding 1228674 (2025-001)

Material Weakness 2025

Saints Joachim & Anne Nursing & Rehabilitation Center

NY

HUD Housing Programs Eligibility Reporting § 200.512

Corrective Action Plan - Finding 2025-01: Non-Compliance with Federal Filing Deadlines To prevent a recurrence, Saints Joachim & Anne Nursing & Rehabilitation Center has updated its internal financial reporting calendar to include a "Hard Close" date for all audit activities. Effective immediately, ...

Corrective Action Plan - Finding 2025-01: Non-Compliance with Federal Filing Deadlines To prevent a recurrence, Saints Joachim & Anne Nursing & Rehabilitation Center has updated its internal financial reporting calendar to include a "Hard Close" date for all audit activities. Effective immediately, the Controller is required to initiate the upload of the Data Collection Form and all related financial statements to the Federal Audit Clearinghouse no later than September 15th of each year. This 15-day buffer will ensure that any technical difficulties with the FAC portal or administrative delays do not impact our compliance with federal reporting deadlines. Contact: Christine D'Ottavio, CFO Saints Joachim & Anne Nursing and Rehabilitation Center, 2720 Surf Avenue, Brooklyn, New York 11224 Date: April 28, 2026

View Audit 410341

Finding 1228670 (2025-003)

Material Weakness 2025

Mending Hearts, Inc.

TN

Matching / Level of Effort / Earmarking § 200.306

Finding 2025-003: Matching Requirement Not Monitored - Material Weakness Coffective Action Plan: Grant matching requirements were reviewed; however, adequate documentation was not presented. A Federal grant spreadsheet for each grant year is completed for each award. Match details will be included i...

Finding 2025-003: Matching Requirement Not Monitored - Material Weakness Coffective Action Plan: Grant matching requirements were reviewed; however, adequate documentation was not presented. A Federal grant spreadsheet for each grant year is completed for each award. Match details will be included in this spreadsheet with necessary documentation. Responsible Official: Chief Financial Officer Anticipated Completion Date: 08/24/2026

View Audit 410338

Finding 1228642 (2025-001)

Material Weakness 2025

VT MUNICIPAL BOND BANK

VT

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303

Management has strengthened its procedures and internal controls to ensure all required suspension and debarment verifications are documented and retained for expenditures under federal award programs. Effective immediately, the Vermont Bond Bank has revised its loan application and closing processe...

Management has strengthened its procedures and internal controls to ensure all required suspension and debarment verifications are documented and retained for expenditures under federal award programs. Effective immediately, the Vermont Bond Bank has revised its loan application and closing processes to require the inclusion of the applicant's Unique Entity Identifier (UEI), as well as identification of key personnel associated with the borrower. In addition, management has developed and implemented a standardized SAM.gov Verification Form that documents the completion of suspension and debarment reviews in SAM.gov for the borrower's UEI, municipality or organizational name, and key personnel. The form records the date of the review, the individual performing the verification, and the results of the search. The SAM.gov Verification Form has been incorporated into the program closing checklist and will be maintained as part of each loan file. All supporting documentation will be retained in a centralized electronic location to ensure completeness, accessibility, and compliance with federal requirements. Management believes these enhancements will provide adequate documentation and evidence of compliance with federal suspension and debarment requirements for all future program transactions.

View Audit 410286

Finding 1228637 (2025-001)

Material Weakness 2025

Housing Authority of the City of Dothan

AL

Cash Management HUD Housing Programs Matching / Level of Effort / Earmarking

2025-001 – ALN 14.881 – Moving to Work Demonstration Program – Allowable Activities Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. The Authority has begun taking corrective action to address the matter. Th...

2025-001 – ALN 14.881 – Moving to Work Demonstration Program – Allowable Activities Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. The Authority has begun taking corrective action to address the matter. The Authority has contacted HUD to obtain guidance on the appropriate method for resolving the balance and ensuring compliance with applicable requirements. Upon receiving HUD's direction, the Authority will implement the necessary corrective measures and take steps to prevent similar issues from occurring in the future. Person Responsible for Correction of Finding: Bonita Schatz, Chief Executive Officer Projected Completion Date: Ongoing work in progress. No completion date can currently be determined.

View Audit 410273

Finding 1228634 (2025-001)

Material Weakness 2025

WABASH TELEPHONE COOPERATIVE INC

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management § 200.302 § 200.303

Finding 2025-001 Allowable Cost Principles and Activities Allowed or Unallowed Significant Deficiency in Internal Control Over Compliance Assistance Listing Number 21.029 While Wabash currently maintains informal procedures for coding and reviewing invoices and payroll records, we recognize the need...

Finding 2025-001 Allowable Cost Principles and Activities Allowed or Unallowed Significant Deficiency in Internal Control Over Compliance Assistance Listing Number 21.029 While Wabash currently maintains informal procedures for coding and reviewing invoices and payroll records, we recognize the need for a formalized, written policy governing expenditures charged to federal awards. To address identified significant deficiency, Wabash implemented a comprehensive written policy as of June 30, 2026. This policy will formalized the coding, review, and reporting processes for all federal expenditures. Key improvements included: • Enhanced Internal Controls: We established a clear segregation of duties to ensure oversight and accuracy. • Timely Reporting: We refined our payroll allocation process. Previously, payroll expenditures were withheld pending budget verification, which occasionally led to reporting delays. New controls will ensure that all expenditures, including payroll, are reported within the required quarterly timeframes. • Monitoring: The Controller will oversee the development of these procedures and remain responsible for ongoing monitoring and compliance. These steps will ensure our financial practices meet federal standards and provide rigorous oversight of project funds. Contact person(s): Cheryl Gaither, Controller Justin Gephart, Chief Operating Officer

View Audit 410271

Finding 1228416 (2025-004)

Material Weakness 2025

Glide Foundation

CA

Cash Management Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: Management acknowledges that documentation supporting the review and approval of a reimbursement request was not retained, and that drawdown activity during the period did not consistently align with the timing of incurred expenditures. M...

Views of Responsible Officials and Planned Corrective Action: Management acknowledges that documentation supporting the review and approval of a reimbursement request was not retained, and that drawdown activity during the period did not consistently align with the timing of incurred expenditures. Management notes that this condition was identified during a period of staffing transition and resulted in a lapse in documentation and timeliness, rather than an absence of underlying financial controls. Management further notes that the expenditure underlying the reimbursement request were valid, properly recorded in the general ledger, and supported by appropriate accounting records. The condition was limited to documentation of review and the timing of drawdown activity, and no questioned costs were identified. Upon identification, management evaluated and reinforced its cash management and drawdown processes. Drawdown requests are now consistently prepared based on underlying accounting records and aligned with incurred expenditures. A formal review and approval step has been implemented and is now required prior to submission, with evidence of review retained electronically or physically for audit purposes. In addition, management has strengthened oversight of drawdown timing to better align reimbursements with the period in which costs are incurred, reducing the risk of delayed submissions and ensuring consistency with related financial reporting. Management believes this condition represents a lapse in execution and documentation during a defined period rather than a systemic breakdown in control design. Enhancements implemented have addressed the identified gaps and established a more consistent and well documented process for drawdown preparation, review, and submission in accordance with applicable requirements, including 2 CFR Part 200.

View Audit 410100

Finding 1228371 (2025-010)

Material Weakness 2025

Boys and Girls Clubs of Puerto Rico INC

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329

Due to the organization’s transition period, the reports were submitted late. After the new Finance Director started in June 25, 2025. In January 30, 2026, we received system access, all reports were submitted on February 4, 2026. This matter was presented in the most recent focus Area II monitoring...

Due to the organization’s transition period, the reports were submitted late. After the new Finance Director started in June 25, 2025. In January 30, 2026, we received system access, all reports were submitted on February 4, 2026. This matter was presented in the most recent focus Area II monitoring by the Agency, with no complaints noted. We will request additional system access for reporting purposes in case the person responsible is unavailable. Contact Person: Carlos Rivera Nora Boschetti Team: Finance Team Anticipated Completion Date: September 30, 2026

View Audit 410044

Finding 1228335 (2025-001)

Material Weakness 2025

Oklahoma Student Loan Authority

OK

Special Tests & Provisions Material Weakness Reporting

Finding 2025-001: Material Weakness in Internal Control Over Compliance and Scope Limitation Over Special Tests and Provisions (Special Tests and Provisions) Condition: The Authority was unable to provide sufficient documentation and system data necessary for us to perform required audit procedures ...

Finding 2025-001: Material Weakness in Internal Control Over Compliance and Scope Limitation Over Special Tests and Provisions (Special Tests and Provisions) Condition: The Authority was unable to provide sufficient documentation and system data necessary for us to perform required audit procedures over certain Special Tests and Provisions applicable to the Federal Family Education Loans (Lenders) Program, ALN 84.032L. Specifically, support was not available for seven of the ten Special Tests and Provisions selected or required for testing. Because the required documentation and system data were not available, we were unable to obtain sufficient appropriate audit evidence to determine whether the Authority complied with the Special Tests and Provisions compliance requirement for the FFEL Program for the year ended June 30, 2025, The Reporting compliance requirement was tested without exception. In conjunction with our FY2025 program audit, please see the Authority's corrective action plan below: Management acknowledges that sufficient documentation was not available to support all audit requirements and agrees with the recommendation. The circumstances described in this finding resulted from the transition of FFEL Program loan servicing to Higher Education Servicing Corporation (HESC) and the subsequent sale of the FFEL loan portfolio to Kentucky Higher Education Student Loan Corporation (KHESLC). Although OSLA transferred borrower-level history and transaction data to the new servicing system, access to the legacy system was discontinued, eliminating access to certain detailed records needed to support portions of the compliance testing. Because the Authority no longer owns or services the FFEL portfolio, the specific circumstances that led to this finding are not expected to recur. Nonetheless, management has implemented enhanced records management controls to help ensure the retention and accessibility of supporting documentation and to mitigate similar risks in the future. Expected completion date: March 31, 2026

View Audit 410031

Finding 1228298 (2025-002)

Material Weakness 2025

Blackburn University Dba Blackburn College

IL

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Condition: We tested forty fi les, thirty-five of which were Federal Direct Loan recipients, and two students received incorrect subsidized and unsubsidized loan amounts. We consider this to be an instance of non-compliance and is repeated from the prior year finding at 2024-004. Corrective Action P...

Condition: We tested forty fi les, thirty-five of which were Federal Direct Loan recipients, and two students received incorrect subsidized and unsubsidized loan amounts. We consider this to be an instance of non-compliance and is repeated from the prior year finding at 2024-004. Corrective Action Plan While this is listed as a repeat finding, the cause was different in that the condition occurred due to staff not using the student's remaining enrolled credits to correctly prorate aid for the final semester. The Financial Aid Office has reviewed this finding and implemented the following corrective measures: Process Improvement We have revised our procedures to require a mandatory review of remaining enrolled credits when it is determined that aid eligibility for any final period of enrollment is shorter than a full academic year. This ensures proration is calculated accurately in accordance with federal regulations. Staff Training All financial aid staff have received targeted training on proration requirements for shortened academic years, with an emphasis on using remaining enrolled credits in the calculation process. System and Manual Checks A secondary review step has been added to our awarding process. Any student identified as being in a final academic period will have their aid calculation reviewed and approved by a senior staff member prior to disbursement. Monitoring and Compliance We will conduct periodic internal audits of student files involving shortened academic years to ensure continued compliance. Any discrepancies identified will be corrected immediately and used as training opportunities. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: 03/25/26

View Audit 410013

Finding 1228281 (2025-004)

Material Weakness 2025

MacOn-Bibb County

GA

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

2025 – 004 Airport Improvement Program (AIP) – Assistance Listing 20.106 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Doug Faour, Airport Director Corrective Action Plan: Management will implement a process to ensure all required reports are submitted as required in a t...

2025 – 004 Airport Improvement Program (AIP) – Assistance Listing 20.106 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Doug Faour, Airport Director Corrective Action Plan: Management will implement a process to ensure all required reports are submitted as required in a timely manner. Anticipated Completion Date: Fiscal year 2026

View Audit 410012

Finding 1228276 (2025-003)

Material Weakness 2025

MacOn-Bibb County

GA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.328 § 200.329

2025 – 003 Community Development Block Grant (CDBG) – Assistance Listing 14.218 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Wanzina Jackson, Economic and Community Development Director Corrective Action Plan: Management will implement a process to ensure all required r...

2025 – 003 Community Development Block Grant (CDBG) – Assistance Listing 14.218 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Wanzina Jackson, Economic and Community Development Director Corrective Action Plan: Management will implement a process to ensure all required reports are submitted as required in a timely manner. Anticipated Completion Date: Fiscal year 2026

View Audit 410012

Corrective Action Plans

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