Corrective Action Plans

Finding 1181812 (2025-001)

Material Weakness 2025

ID

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

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the University review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with...

Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the University review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University reviewed its procedures and reporting processes and added calendar reminders to run queries around our census day each term (since the case identified in the audit was due to a timing issue of a student’s aid period revision and when our automated Exit counseling processes are turned on) to find students who were missed by our automated processes for the adding of EXIT tracking requirement and ensuring timely notifications to the students. Name(s) of the contact person(s) responsible for corrective action James Martin, Director of Financial Aid and Jody Finnegan, Associate Director of Financial Aid Completion date for corrective action plan: 8/12/2025

View Audit 393093

Finding 1181772 (2025-003)

Material Weakness 2025

Manor College

PA

Reporting Student Financial Aid Significant Deficiency § 200.303

Management is formalizing written enrollment reporting procedures to ensure timely and accurate reporting to NSLDS. Until implementation of a new student information system, enrollment reporting will continue to be performed manually, with monthly supervisory review and documentation of submissions....

Management is formalizing written enrollment reporting procedures to ensure timely and accurate reporting to NSLDS. Until implementation of a new student information system, enrollment reporting will continue to be performed manually, with monthly supervisory review and documentation of submissions. Automation of enrollment reporting is expected upon implementation of the new SIS.

View Audit 393057

Finding 1181757 (2025-004)

Material Weakness 2025

Morehouse School of Medicine, Inc., Subsidiary and Affiliate

GA

Internal Control / Segregation of Duties Student Financial Aid Period of Performance

Finding 2025-004 Name of Responsible Individual: Cinnamon Bradley, Assoc Dean Student Affairs Corrective Action: The Registrar prepares the program calendars with input from the programs on an annual basis. MSM has a diversity of programs with different start and end dates. We understand that this n...

Finding 2025-004 Name of Responsible Individual: Cinnamon Bradley, Assoc Dean Student Affairs Corrective Action: The Registrar prepares the program calendars with input from the programs on an annual basis. MSM has a diversity of programs with different start and end dates. We understand that this needs to be accurately reflected in our calendars and in the Banner system or other enrollment platform. Academic calendars will be reviewed by the Registrar and program staff on an annual basis. Any changes to the academic calendars will need to be communicated to all members of the team. Updated calendars will be posted annually on the website and in the student handbook. After the Registrar’s Office confirms the academic start date and academic end date, Student Fiscal Affairs will continue to input this information in our Student Information System Banner to allow accuracy in our student records sent to the Department of Education Common Origination and Disbursement. If there is a change in the academic start dates and/or academic end dates, the Registrar’s Office will notify Student Fiscal Affairs, Admissions, and Student Accounts to allow for updates within the institution. Anticipated Completion Date: March 1, 2026

View Audit 393032

Finding 1181755 (2025-001)

Material Weakness 2025

Morehouse School of Medicine, Inc., Subsidiary and Affiliate

GA

Internal Control / Segregation of Duties Student Financial Aid Reporting

Finding 2025-001 Name of Responsible Individual: Cinnamon Bradley, Assoc Dean Student Affairs Corrective Action: Due in part to frequent turnover in the Registrar's Office, there have been reporting errors in Clearinghouse which have been reflected in NSLDS. In addition to changes in personnel, the ...

Finding 2025-001 Name of Responsible Individual: Cinnamon Bradley, Assoc Dean Student Affairs Corrective Action: Due in part to frequent turnover in the Registrar's Office, there have been reporting errors in Clearinghouse which have been reflected in NSLDS. In addition to changes in personnel, the Office of the Dean will provide joint oversight with the Office of Student Affairs on matters impacting regulatory requirements. Specifically, there will be a monthly review of the NSLDS database on the second Monday of each month with a regular tracking system. The Registrar, Associate Dean of Students and Dean’s Office representative will provide quarterly “audits” to the Dean on accuracy of data and reporting compliance. Annual NSLDS training, appropriate to the role, will be provided for all team members in the Registrar's Office and others as appropriate. Anticipated Completion Date: March 31, 2026

View Audit 393032

Finding 1181742 (2025-001)

Material Weakness 2025

Universidad Adventista De Las Antillas, Inc.

PR

Matching / Level of Effort / Earmarking

The University acknowledges the finding and affirms its commitment to full compliance with federal enrollment reporting requirements.Following the prior-year finding, management implemented enhanced internal controls, including:Peer review of enrollment status reports prior to submission.Reconciliat...

The University acknowledges the finding and affirms its commitment to full compliance with federal enrollment reporting requirements.Following the prior-year finding, management implemented enhanced internal controls, including:Peer review of enrollment status reports prior to submission.Reconciliation of student status lists between the Registrar's Office and Financial Aid Office.Monitoring of submission confirmations to ensure successful transmission to NSLDS.Despite these controls, a programming error within the Student Information System (SIS) caused enrollment status change dates to become corrupted during the electronic transmission process from the SIS to the National Student Clearinghouse and subsequently to NSLDS. As a result, certain reported dates did not accurately reflect the actual effective date of the student's enrollment change. The issue was technical in nature and not the result of failure to perform the reporting process.

View Audit 392998

Finding 1181741 (2025-002)

Material Weakness 2025

The Hektoen Institute of Medicine, LLC

IL

Subrecipient Monitoring Cash Management Material Weakness § 200.303 § 200.305

Condition: Controls in place were not sufficient to ensure subrecipients were paid consistently within 30 days of a request for reimbursement. Planned Corrective Action: Management acknowledges the finding. Delays in approvals may occur due to multiple internal and external parties involved. To prev...

Condition: Controls in place were not sufficient to ensure subrecipients were paid consistently within 30 days of a request for reimbursement. Planned Corrective Action: Management acknowledges the finding. Delays in approvals may occur due to multiple internal and external parties involved. To prevent recurrence, management will monitor all parties, issue email reminders with clear deadlines, and enforce timely processing to ensure compliance with the 30-day requirement. Contact person responsible for corrective action: Teresa Martinez, Lorena Soto, Alvaro Espino and Mariela Romo Anticipated Completion Date: 8/31/2026

View Audit 392991

Finding 1181729 (2025-004)

Material Weakness 2025

Workforce Development Board Work4wv Region 1, Inc.

WV

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2025-004 Activities Allowed or Unallowed U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all charges to federal programs are adequately reviewed and approved prior to payment. Action Take...

2025-004 Activities Allowed or Unallowed U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all charges to federal programs are adequately reviewed and approved prior to payment. Action Taken: The Board will evaluate existing review and approval processes for federal program charges and implement appropriate controls to ensure all expenditures are thoroughly reviewed, properly authorized, and fully supported before payment is made. As part of the review of charges, a daily review of invoices will be implemented to ensure that all invoices coded to WIOA are allowable costs. The Board’s allowable costs are reviewed by three members: Fiscal Coordinator, Fiscal Manager and Executive Director. These are reviewed and approved by each before the costs are paid. Evidence of these allowable costs will have reviewer’s initials and date reviewed on the bills/invoices themselves and a checklist with signatures that they have reviewed these.

View Audit 392981

Finding 1181728 (2025-003)

Material Weakness 2025

Workforce Development Board Work4wv Region 1, Inc.

WV

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

2025-003 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: The Board will design and implemen...

2025-003 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: The Board will design and implement enhanced controls to ensure compliance with all reporting requirements by evaluating the existing reporting procedures and work to strengthen controls around preparation, review, and submission. These measures will help ensure that all reports are prepared accurately, reviewed appropriately, and submitted in a timely manner. We will proceed in this manner by training personnel in preparation and review. We will create a checklist so the breakdown in this report can be verified as correct and complete. Reports will not be submitted until these procedures have been completed.

View Audit 392981

Finding 1181727 (2025-002)

Material Weakness 2025

Workforce Development Board Work4wv Region 1, Inc.

WV

Matching / Level of Effort / Earmarking § 200.303

2025-002 Earmarking U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement controls and procedures to ensure that all requirements for earmarking within the Uniform Guidance are properly followed. Action Taken: We recognize that ...

2025-002 Earmarking U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement controls and procedures to ensure that all requirements for earmarking within the Uniform Guidance are properly followed. Action Taken: We recognize that full compliance with the Uniform Guidance earmarking requirements is essential. The Board will implement additional controls and procedures to ensure adherence to these standards. We will strengthen these controls by training personnel on the specific steps required and ensuring they fully understand the compliance requirements. Additionally, we will enhance our monitoring processes to verify that all obligations are properly documented and followed. In addition, we will implement additional controls by including checklists to confirm actions and approvals for accounts payable, account reconciliations, review of the general ledger, review of deposits and journal entries. The referred to actions will be presented monthly via email to the executive committee of the Board.

View Audit 392981

Finding 1181718 (2025-002)

Material Weakness 2025

Fayette County School Corporation

IN

Matching / Level of Effort / Earmarking § 200.303

FINDING 2025-002 Finding Subject: Special Education Cluster (IDEA) -- Earmarking Contact Person Responsible for Corrective Action: Tina Smith Contact Phone Number and Email Address: (765) 825-2178 tlsmith@fayette.k12.in.us INDIANA STATE BOARD OF ACCOUNTS 26 2 Views of Responsible Officials: We concu...

FINDING 2025-002 Finding Subject: Special Education Cluster (IDEA) -- Earmarking Contact Person Responsible for Corrective Action: Tina Smith Contact Phone Number and Email Address: (765) 825-2178 tlsmith@fayette.k12.in.us INDIANA STATE BOARD OF ACCOUNTS 26 2 Views of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: It is increasingly difficult to get our non-public schools to spend their grant money. However, to address the internal control finding, we will strengthen subrecipient monitoring by implementing clearer expenditure timelines for subrecipient entities associated with the grant to ensure awarded funds are expended properly and in a timely manner in accordance with grant requirements. We will also provide additional technical assistance and guidance regarding allowable costs and conduct more frequent financial reviews throughout the grant cycle. These measures will promote timely use of funds, improve compliance with grant requirements, and reduce the risk of unspent or improperly managed grant resources in future periods. Anticipated Completion Date: A new procedure is in place effective February 2026.

View Audit 392978

Finding 1181681 (2025-002)

Material Weakness 2025

Housing Authority of Covington

KY

HUD Housing Programs Subrecipient Monitoring Cash Management § 200.302

Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program including implementation of formal policies, reconciliation procedures, and enhanced oversight of interfund activi...

Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program including implementation of formal policies, reconciliation procedures, and enhanced oversight of interfund activity to ensure that established internal control policies are being followed on a timely basis. Steve Arlinghaus, Executive Director, is responsible for implementing this corrective action by June 30, 2026.

View Audit 392935

Finding 1181627 (2025-001)

Material Weakness 2025

Brenau University

GA

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Finding 2025-001: Special Tests and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, one (1) student graduation was reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the College review an...

Finding 2025-001: Special Tests and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, one (1) student graduation was reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the College review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance with Federal requirements. Persons Responsible for Corrective Action: Registrar Liz Force Planned Corrective Action: The Registrar will update NSLDS reporting processes and controls to include detection controls to ensure all student graduations, including those occurring outside the traditional reporting window, are accurately and timely reported to the NSLDS within the maximum 60-day window. Anticipated Completion Date: December 31, 2025

View Audit 392908

Finding 1181609 (2025-001)

Material Weakness 2025

Clark Atlanta University

GA

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

Develop a Strategic Plan of Action ensuring data accuracy and timely transmission of Enrollment Status Reports & Degree Verification Reports to the National Student Clearinghouse for further submission to NSLDS. The plan will establish a structured, repeatable process to:  Validate the accuracy of ...

Develop a Strategic Plan of Action ensuring data accuracy and timely transmission of Enrollment Status Reports & Degree Verification Reports to the National Student Clearinghouse for further submission to NSLDS. The plan will establish a structured, repeatable process to:  Validate the accuracy of student enrollment and degree data prior to NSCH submission.  Ensure timely transmission of Enrollment Status Reports (ESRs) and Degree Verification Reports (DVRs).  Strengthen internal controls, documentation, and audit readiness with system-generated audit reports and dual review.  Improve communication among Registrar, IT, Institutional Research, and Financial Aid. Susan W. Gibson, University Registrar James Stotts, Associate VP Financial Aid Tansha Gillins, Principal Analyst June 30, 2026 Due to BANNER SaaS system upgrade in progress, this action will be completed by June 30, 2026, to allow for report writing in the new reporting tool postimplementation Immediate action: To ensure timely reporting to National Student Clearinghouse and NSLDS, reports will be generated bi-weekly. ISE scheduler will be used to extract baseline data from BANNER for uploading the Enrollment Status Report to National Student Clearing biweekly with off-cycle adjustments as needed. Initial errors will be identified and corrected using a dual-review process before uploading the report to NSCH. Martha Henderson, Associate Registrar Tansha Gillins, Principal Analyst On-going activity Beginning March 30, 2026 The Degree Verification Report will be generated monthly to ensure that graduation status is reported within the timeframe required by NSLDS. Graduation lists will be forwarded to the Office of Financial Aid for dual review and validation to confirm the accuracy of the data and the timeliness of certification to NSLDS. Martha Henderson, Associate Registrar Palmira Wakhisi, Financial Aid On-going activity Beginning May 20, 2026

View Audit 392841

Finding 1181434 (2025-003)

Material Weakness 2025

North Adams Community Schools

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2025-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Beth Quinn Contact Phone Number and Email Address: 260-728-3306 quinnb@nadams.k12.in.us Contact Person Responsible for Corrective Action: Abi West, Director of Special Ed...

FINDING 2025-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Beth Quinn Contact Phone Number and Email Address: 260-728-3306 quinnb@nadams.k12.in.us Contact Person Responsible for Corrective Action: Abi West, Director of Special Education Contact Phone Number and Email Address: 260-824-5880 awest@awssc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Cooperative maintains a tracking spreadsheet to monitor hours worked by staff providing services to non-public students. Staff member will record K-12 and preschool hours separately on their Time and Effort Log. The Cooperative will then document these hours, distinguishing between Part B funds and Preschool funds. For kindergarten-aged students, the Speech-Language Pathologist will collaborate with the Student Record Administrative Assistant to identify students eligible under Section 5a (619 funding). Specifically, these are kindergarten students who are not yet six years old as of December 1. Such students are funded through both the 611 and 619 grants. Time and effort for preschool students, including 5a students, will be prioritized to the 619 grant until its allocated funds are fully expended. Once the 619 funds are exhausted, effort will be shifted to the 611 grant accordingly. Proportionate share reports will be based on actual expenditures within the six-month period, as reflected in our tracking spreadsheet. This process will be corrected for FY 2023 (611 and 610) and FY 2024 (611 and 910) to ensure compliance and prevent recurrence of similar findings in the next audit cycle. Anticipated Completion Date: September 1, 2025

View Audit 392695

Finding 1181431 (2025-003)

Material Weakness 2025

Northeastern Wayne School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Subject: Education Stabilization Fund (ESF) Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (Or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Educa...

Subject: Education Stabilization Fund (ESF) Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (Or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements Audit Findings: Material Weakness Condition : An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. Context : The School Corporation did not have an internal controls/procedure in place to ensure compliance with the Davis-Bacon requirement. For one vendor selected for testing, in a sample of two, the School Corporation did not include the wage-rate requirements in the written contract with the vendor to communicate the federal wage rate requirements. The School Corporation did subsequently obtain the weekly wage reports from the vendor. The vendor tested had total costs of $102,800, which includes material and labor, to install a portion of a new roofing to the Junior/Senior High School Building. The finding is isolated to the ESSER III grant (84.425U). Views of Responsible Official : We concur with the finding. Description of Corrective Action Plan : Management will ensure contracts planned to be paid and provided for by Federal funds include necessary Davis-Bacon Wage Rate clauses/language. During the bid advertisement process, we will make sure to include if the job is Davis-Bacon and will include the wage requirements in the advertisement. Management will require a contract to show the Davis-Bacon Wage Rate clauses/language if Federal funds are being used. Responsible Party and Timeline for Completion : Immediately Corrected

View Audit 392694

Finding 1181424 (2025-001)

Material Weakness 2025

Northeastern Wayne School Corporation

IN

Allowable Costs / Cost Principles School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303 § 200.403

Information on the federal program : Subject: Child Nutrition Cluster (CNC) Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (Or Other Identifying Numbers): FY2...

Information on the federal program : Subject: Child Nutrition Cluster (CNC) Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (Or Other Identifying Numbers): FY23-FY24, FY24-FY25 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed and Unallowed, Allowable Costs Audit Findings: Material Weakness, Other Matters Condition : The School Corporation did not have adequate internal controls in place to ensure that the School Corporation complied with the allowable cost requirements. Context : During our testing of the School Corporation’s compliance with the allowable cost requirements for the Child Nutrition Cluster (CNC), we tested 40 vendor disbursement transactions and 40 payroll disbursement transactions and identified the following exceptions: 1. For one vendor disbursement, the School Corporation incorrectly recorded the disbursement for $820 to Fund 800 (School Lunch Fund) that should have been recorded to Fund 300 (Operations Fund), resulting in an unallowable cost being charged to the food service fund. 2. For one payroll disbursement, the School Corporation inaccurately entered the number of hours worked by a cafeteria employee for one pay period, resulting in an overpayment to the employee by $5,568. The employee notified the School Corporation of the overpayment and remitted the overpayment back to the School Corporation. These errors were attributable to deficiencies in the internal controls over the review and approval of vendor and payroll expenditures. Views of Responsible Official : We concur with the finding. Description of Corrective Action Plan : Management will enhance controls and review processes surrounding vendor and payroll expenditures charged to the Child Nutrition. The Food Service Director will be receiving periodic reports to review expenditures charged to the CNC to monitor charged costs. The payroll exceptions report is now checked by the Executive Assistant and Payroll. Responsible Party and Timeline for Completion : Immediately corrected

View Audit 392694

Finding 1181413 (2025-003)

Material Weakness 2025

Northeast School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pas...

Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Unmodified Opinion Context: The School Corporation expended $63,854 during the audit period on a construction project for the North Central High School Kitchen/Cafeteria remodel, which was charged to the ESSER III grant award (84.425U). The construction contract was not retained by the School to verify its inclusion of the Davis-Bacon clause prescribing federal wage rate requirements required for construction contracts. Contact Person Responsible for Corrective Action: Angel Riley, CFO Contact Phone Number: 812-397-5390 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The CFO will enhance the School Corporation’s review process to ensure the wage rate documentation is obtained for the applicable contracts. Anticipated Completion Date: 6/30/2026

View Audit 392673

Finding 1181409 (2025-001)

Material Weakness 2025

Oklahoma Panhandle State University

OK

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

Student Financial Assistance Cluster Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately. Explanation of disagreement with audit findin...

Student Financial Assistance Cluster Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As a corrective action, the unit has strengthened internal controls by implementing a dual-review process for all submissions. Following Nikki Stork’s promotion to assistant registrar, submissions are now reviewed by two qualified staff members prior to final approval, providing appropriate segregation of duties and an added level of oversight. Although the specific cause of the incorrect date entry could not be conclusively identified, this enhanced review process mitigates the risk of similar errors and supports continued compliance with federal program requirements. Name(s) of the contact person(s) responsible for corrective action: Erin Moore Planned completion date for corrective action plan: January 30, 2026

View Audit 392658

Finding 1181394 (2025-001)

Material Weakness 2025

Portage Township Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

Provider/Employee will submit payroll records/invoices by student services monthly/bi-monthly to the bookkeeper. Once payroll records or invoices are received, the CFO will prepare a spreadsheet that calculates the time/amounts serviced by the non-public school and member school. Once the total hour...

Provider/Employee will submit payroll records/invoices by student services monthly/bi-monthly to the bookkeeper. Once payroll records or invoices are received, the CFO will prepare a spreadsheet that calculates the time/amounts serviced by the non-public school and member school. Once the total hours are calculated, a percentage based on total hours worked for each member school will be used to allocate the provider/employee time for each member school. This documentation will be attached to each reimbursement request.

View Audit 392640

Finding 1181360 (2025-004)

Material Weakness 2025

Municipality of Toa Alta

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328 § 200.329

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2025 FINDING NUMBER 2025-004 U.S. DEPARTMENT OF HOMELAND SECURITY DISASTER GRANTS – PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) (ALN 97.036) PASS-THROUGH AGENCY CENTRAL OFFICE OF RECOVERY, RECONSTRUCTI...

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2025 FINDING NUMBER 2025-004 U.S. DEPARTMENT OF HOMELAND SECURITY DISASTER GRANTS – PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) (ALN 97.036) PASS-THROUGH AGENCY CENTRAL OFFICE OF RECOVERY, RECONSTRUCTION AND RESILIENCY OF PUERTO RICO (COR3) FEDERAL EMERGENCY MANAGEMENT AGENCY (FEMA) REPORTING (L) SIGNIFICANT DEFICIENCY (SD) / NONCOMPLIANCE (NC) Corrective Action: The Municipality acknowledges the differences identified between the expenses reported in the Quarterly Progress Reports (QPRs) and the accounting records. To address this issue, the Municipality will implement a reconciliation process between the accounting records and the QPRs prior to their submission to the pass-through entity. Additionally, management will perform a supervisory review to ensure that the reported expenses agree with the accounting records and supporting documentation. Statement of Concurrence and Responsible Person: We concur with the auditors’ finding. Miguel Fonseca Federal Programs Director Implementation Date: Fiscal year 2026-2027

View Audit 392592

Finding 1181353 (2025-001)

Material Weakness 2025

The Housing Authority of the City of Warner Robins

GA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Africa Porter, has assumed the responsibility of executing this corrective action as of April 1, 2026.

View Audit 392581

Finding 1181348 (2025-001)

Material Weakness 2025

Hinds County School District

MS

Eligibility Material Weakness Matching / Level of Effort / Earmarking § 200.302 § 200.303

Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS first. The business Manager, Federal Programs Director, and Superintendentwill ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be ...

Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS first. The business Manager, Federal Programs Director, and Superintendentwill ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be measured daily. Responsible Parties: Avery Johnson, Business Manager Tiffany Willis, Federal Programs Director Corrective Action Start Date: February 18, 2026

View Audit 392575

Finding 1181337 (2025-006)

Material Weakness 2025

Lakeland School Corporation

IN

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

FINDING 2025-006 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of ...

FINDING 2025-006 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Director of Business Operations and Director of Student and Staff Success will meet monthly to plan and effectively monitor the 20% earmark requirement. Records of the meetings will be kept in the grant folder as documentation. Anticipated Completion Date: The projected date of completion is August 31, 2026.

View Audit 392548

Finding 1181329 (2025-003)

Material Weakness 2025

Lakeland School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.208 § 200.303

FINDING 2025-003 Finding Subject: Title I, Part A - Special Tests and Provisions - Assessment System Security Contact Person Responsible for Corrective Action: Alexis Grossman Contact Phone Number and Email Address: agrossman@lakelandlakers.net Views of Responsible Officials: We concur with the find...

FINDING 2025-003 Finding Subject: Title I, Part A - Special Tests and Provisions - Assessment System Security Contact Person Responsible for Corrective Action: Alexis Grossman Contact Phone Number and Email Address: agrossman@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Training for test security is completed electronically. The staff members then sign a paper form stating the training is complete. The form is now scanned and stored both electronically and physically. Anticipated Completion Date: Already completed.

View Audit 392548

Finding 1181300 (2025-007)

Material Weakness 2025

Commonwealth of Pennsylvania

PA

Special Tests & Provisions Subrecipient Monitoring Material Weakness

DHS’ Office of Income Maintenance (OIM) Bureau of Operations (BOO): BOO will take the following actions to address the finding: The BOO will work with the EBT Project Office to create a dedicated section in the OIM EBT Procedure Manual to document the exceptions identified during the single audit ea...

DHS’ Office of Income Maintenance (OIM) Bureau of Operations (BOO): BOO will take the following actions to address the finding: The BOO will work with the EBT Project Office to create a dedicated section in the OIM EBT Procedure Manual to document the exceptions identified during the single audit each year. This addition will ensure that all offices are informed of the issues, can review their processes and procedures, and can make any necessary corrections. It will be added by April 1, 2026. The below items will be included: Knowing how to reconcile: • The Roles/Permissions Report from the EBT Card Tracking Database. • The Daily Log Summary and Weekly log report in the EBT Card Tracking Database. Reminders of the following concerns: • EBT card creation should end, and all cards should be logged in the EBT Card Tracking Database, by the close of business each day. No cards should be created after 5 PM. • When to use EBT Card Tracking Paper Logs, and how long to maintain them. • Ensuring that, upon receipt of each shipment of EBT cards and related supplies, the shipping manifest date is stamped. • Mailing locally created EBT cards directly to customers on the same day that the card is created. • Timeframes for completing and submitting the EPPIC EBT Systems Application forms to the OIM EBT Project Office. • Timeframe to deactivate user access in the EBT Card Tracking Database. • Timeframe for when to enter a shipment received into the EBT Card Tracking Database. The BOO, in conjunction with the EBT Project Office, distributes attestation forms to staff each year, typically during the first quarter. Employees are required to sign and return these forms to confirm that they have reviewed the procedure manual. The form for this cycle was sent out in February 2026. Anticipated Completion Date: 04/01/2026 Contact Name: Jeanette Coulston, Staff Assistant to BOO Director OIM Bureau of Program Evaluation (BPE) Division of Corrective Action (DCA): BPE will take the following actions to address the finding: The DCA conducts EBT Card Security reviews at every CAO and District Office that issues EBT cards. These reviews are conducted on a 3-year rotation to ensure compliance with documented policies and procedures. Annually, BPE/DCA EBT Headquarters staff provide training to DCA Income Maintenance Examiners in both field offices, to ensure awareness of any policy or procedure changes, prior to the start of EBT reviews. This training occurred on October 2, 2025. The current rotation schedule spans FFY 2025 through FFY 2027. Anticipated Completion Date: 04/01/2026 Contact Names: Amira Milikin, DCA Director; Bryan Bumpers, EBT Project Officer

View Audit 392533

Corrective Action Plans

Filters