Corrective Action Plans

Finding 1216961 (2025-002)

Material Weakness 2025

CA

Cash Management Questioned Costs Subrecipient Monitoring § 200.305

2025-002 Cash Management Corrective action planned: Management will implement controls over all draws from the Payment Management System to minimize the time elapsed between the drawdown of funds from PMS and the payment for expenditures. The controls will incorporate the following: Prepare a detail...

2025-002 Cash Management Corrective action planned: Management will implement controls over all draws from the Payment Management System to minimize the time elapsed between the drawdown of funds from PMS and the payment for expenditures. The controls will incorporate the following: Prepare a detailed listing of expenditures claimed for reimbursement for each drawdown request. The expenditures listing will be reviewed by appropriate personnel to ensure cash payments for the expenditure are made before the date of the draw or within a reasonable time after the draw. Drawdowns are authorized and approved by the appropriate personnel before the drawdown is made and will be tracked and summarized in a ledger. Anticipated completion date: June 2026 Contact person responsible for corrective action: Harjeet Sidhu, Chief Financial Officer

View Audit 403260

Finding 1216751 (2025-001)

Material Weakness 2025

Warren Gardens Housing Cooperative Company, Inc.

MA

Questioned Costs Eligibility HUD Housing Programs § 200.303

2025-001 – Eligibility Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Section 8 Project-Based Cluster Responsible Official: Ernestine Carter, President Plan Detail: Management will strengthen procedures over tenant documents and income calculations. Corrective acti...

2025-001 – Eligibility Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Section 8 Project-Based Cluster Responsible Official: Ernestine Carter, President Plan Detail: Management will strengthen procedures over tenant documents and income calculations. Corrective actions will include retraining property management staff on HUD income determination and verification requirements and implementing a supervisory review process to verify income calculations prior to tenant eligibility approval.

View Audit 403209

Finding 1216632 (2025-002)

Material Weakness 2025

Hinds Community College District

MS

Questioned Costs Special Tests & Provisions Student Financial Aid

a. Administrator: V.P. Finance/ CFO ................... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ....... Jennifer Scott-Gilmore 601-857-3250 Student Financial Assistance Cluster: The District did not properly update the student verification process in COD and the District's...

a. Administrator: V.P. Finance/ CFO ................... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ....... Jennifer Scott-Gilmore 601-857-3250 Student Financial Assistance Cluster: The District did not properly update the student verification process in COD and the District's internal controls related to verification did not ensure verification status was properly updated in COD. Corrective Action Planned: The Management has reviewed the District process of verifying student status in COD by evaluating student status information in both the District Student Information System (SIS) and COD concurrently. Reporting allows these functions to be compared, flagged, and corrected for any variation of student status information. The correction was implemented August 2025 and will be validated June 2026.

View Audit 403102

Finding 1216557 (2025-001)

Material Weakness 2025

Edison Local School District

OH

School Nutrition Programs Eligibility Matching / Level of Effort / Earmarking

Going forward, Edison Local Schools Eligibility process to determine Free/Reduced/Denied Status of applications submitted for the National School Lunch Program are: All applications collected at Edison Local School will be reviewed prior to the data entered into pay schools to ensure the application...

Going forward, Edison Local Schools Eligibility process to determine Free/Reduced/Denied Status of applications submitted for the National School Lunch Program are: All applications collected at Edison Local School will be reviewed prior to the data entered into pay schools to ensure the applications have all the information and data to make the correct determination. The income eligibility criteria is established by the Ohio Department of Education. The eligibility for paper applications will be made by the food service director and the superintendent is the determining official and each application is reviewed prior to entering this into the POS system, and a free/reduced and benefits issuance reports is compared to ensure all information is correct after it is entered to ensure the determination is correct, additionally annual verification is also done on free/reduced applications.

View Audit 403050

Finding 1216501 (2025-001)

Material Weakness 2025

Las Vegas - Clark County Urban League

NV

Questioned Costs Eligibility Matching / Level of Effort / Earmarking § 200.302 § 200.303

As noted, the Program was taken over by State subsequent to year end, and all employees that ran the program are no longer with the Organization. While we did maintain copies of records, accessibility with current staff is difficult and we expected the State would provide us with previous documentat...

As noted, the Program was taken over by State subsequent to year end, and all employees that ran the program are no longer with the Organization. While we did maintain copies of records, accessibility with current staff is difficult and we expected the State would provide us with previous documentation transitioned to them which, unfortunately, they have not. Going forward if any programs are terminated we will make sure previous documentation is maintained, categorized and current staff are able to access any records easily.

View Audit 402993

Finding 1216495 (2025-002)

Material Weakness 2025

La Clinica Tepeyac

CO

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303

Consolidated Health Centers Grant – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditor’s recommended the Organization update their termination procedures to verify that final payrolls are being calculated correctly and update their grant allocation process to ensure accurate wage rat...

Consolidated Health Centers Grant – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditor’s recommended the Organization update their termination procedures to verify that final payrolls are being calculated correctly and update their grant allocation process to ensure accurate wage rates are used to calculate the allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has updated the payroll termination process to include a documented review before payroll is finalized. The finance team will review final payroll calculations for terminated employees after HR provides the termination details and payout calculation. Payroll changes and review steps are documented as part of the bi-weekly payroll update emails.

View Audit 402985

Finding 1216446 (2025-002)

Material Weakness 2025

Boardman Local School District

OH

Eligibility School Nutrition Programs Questioned Costs

The Food Service Supervisor will verify that PaySchools contains the correct income eligibility guidelines provided by ODEW for the current school year. These income determination charts will be verified twice annually, prior to application submissions and again midway through the school year. In ad...

The Food Service Supervisor will verify that PaySchools contains the correct income eligibility guidelines provided by ODEW for the current school year. These income determination charts will be verified twice annually, prior to application submissions and again midway through the school year. In addition, the District will randomly sample 10% of portal applications entered in PaySchools to ensure eligibility determinations were processed correctly in accordance with program income eligibility requirements. The annual verification process conducted in November will further confirm the accuracy of selected applications. Documentation of these reviews will be maintained in spreadsheet format and printed, signed, and dated by the Food Service Supervisor by November 15 of each school year.

View Audit 402957

Finding 1216369 (2025-001)

Material Weakness 2025

Dwight Way Housing, Inc.

CA

Questioned Costs Procurement, Suspension & Debarment Eligibility

DWIGHT WAY HOUSING INC 2220 OXFORD STREET BERKELEY, CALIFORNIA 94704 (510) 841-4410 CORRECTIVE ACTION PLAN March 31, 2026 Cognizant or Oversight Agency for Audit: Department of Housing and Urban Development Dwight Way Housing, Inc. respectfully submits the following corrective action plan for the ye...

DWIGHT WAY HOUSING INC 2220 OXFORD STREET BERKELEY, CALIFORNIA 94704 (510) 841-4410 CORRECTIVE ACTION PLAN March 31, 2026 Cognizant or Oversight Agency for Audit: Department of Housing and Urban Development Dwight Way Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Lindquist von Husen & Joyce LLP 301 Howard Street, Suite 850 San Francisco, CA 94105 Audit period: July 1, 2024, to June 30, 2025 The findings from the June 30, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT None noted. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2025-001 Compliance over Eligibility Requirements to Perform Annual Recertification - Assistance Listing No. 14.181. Program –Supportive Housing for Persons with Disabilities Significant Deficiency Dwight Way should develop an operating plan in order to ensure that recertifications are performed timely each year, despite of staff shortages. Action Taken: Unanticipated staff shortages created gaps in performance of annual recertifications at this location. New staff has since been hired in the Regional Manager role and the Director role. Both new employees are providing greater oversight and visiting the property regularly to track progress. In addition to our permanent staffing efforts, we have deployed a Property Operations Specialist to bring recertifications current at Dwight Way. This specialist is focused specifically on compliance tasks and critical deadlines. Additionally, senior leadership at the John Stewart Company has implemented enhanced tracking of recertifications across the full portfolio and now conducts monthly progress meetings with management team to monitor compliance, identify risks early, and ensure accountability. We are confident that these corrective actions will result in sustained improvement and ongoing compliance. If the Department of Housing and Urban Development has questions regarding this plan, please call Zelda Ryan, Corporate Controller, at (510) 841-4410 x304#. Sincerely, Eric Knecht, CFO Resources for Community Development

View Audit 402913

Finding 1216354 (2025-002)

Material Weakness 2025

Providence Manor Development Corporation

GA

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

2. 2025-02 i. Comments on Finding: During the year ended December 31, 2025, HUD replacement reserve loans were not repaid in a timely manner, and monthly replacement reserve deposits were not funded consistently. ii. Actions Taken or Planned: In January 2026, the client received the retroactive subs...

2. 2025-02 i. Comments on Finding: During the year ended December 31, 2025, HUD replacement reserve loans were not repaid in a timely manner, and monthly replacement reserve deposits were not funded consistently. ii. Actions Taken or Planned: In January 2026, the client received the retroactive subsidy from HUD in the amount of $114,299, which was deposited into the operating account, and subsequently made the October 2025 deposit on January 21, 2026. Responsible Person: Denise Crowder Anticipated Completion Date: 12/31/2026 Steps to Implement: Management will review and strengthen policies and procedures related to the repayment of HUD loans and the timely funding of replacement reserve deposits.

View Audit 402886

Finding 1216349 (2025-001)

Material Weakness 2025

Housing Authority of the County of Winnebago

WI

HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303

2025-001 Finding – Internal controls over compliance Comments on findings and recommendations Management agrees with the finding and recommendation. Actions taken or planned The organization plans to enhance its procedures for income verification by requiring that all excluded income amounts, includ...

2025-001 Finding – Internal controls over compliance Comments on findings and recommendations Management agrees with the finding and recommendation. Actions taken or planned The organization plans to enhance its procedures for income verification by requiring that all excluded income amounts, including loans, be supported by appropriate third-party documentation and retained in the tenant file. Anticipated completion date September 30, 2026

View Audit 402872

Finding 1216267 (2025-010)

Material Weakness 2025

Charter County of Wayne, Michigan

MI

Eligibility Internal Control / Segregation of Duties Questioned Costs § 200.303 § 200.318

Federal Program: 93.045/93.053, Department of Health and Human Services, Aging Cluster Condition per Auditor:The County engaged a third party contractor to perform certain eligibility reassessments, including obtaining verification of medical necessity, when required. While the County had a process ...

Federal Program: 93.045/93.053, Department of Health and Human Services, Aging Cluster Condition per Auditor:The County engaged a third party contractor to perform certain eligibility reassessments, including obtaining verification of medical necessity, when required. While the County had a process in place to properly identify when reassessment was required and to follow up with the contractor about the status of reassessments, controls did not ensure the third party contractor followed through on reassessments on a timely basis. Planned Corrective Action: The Department of Senior Services would like to clarify that the third party contractor is contracted through The Senior Alliance, the Area Agency on Aging for region 1 C and not Wayne County.Wayne County Senior Services will continue to monitor the third party vendor for timely assessments and reassessments through the existing controls which include:• Providing the third party contractor monthly lists of clients in need of assessment/reassessment• Generating monthly lists of outstanding reassessments (clients not reassessed from the monthly list)• Reminding clients of the requirement for 6 month reassessments• Obtaining updated information (phone numbers, emergency contacts, etc.) twice per year • Providing updated information to third party contractor• Documentation of communicated information regarding third party contractor’s performance to The Senior Alliance Anticipated Completion Date: 9/30/2026 Responsible Contact Person: Joan Siavrakas

View Audit 402758

Finding 1216211 (2025-001)

Material Weakness 2025

Long Island University

NY

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

University’s Response: Management agrees with the finding. Upon identification of the issue, management performed a review of all students reported to the NSLDS for the fiscal year. Management identified a total of 61 students who withdrew, out of a total population of 80 students who withdrew durin...

University’s Response: Management agrees with the finding. Upon identification of the issue, management performed a review of all students reported to the NSLDS for the fiscal year. Management identified a total of 61 students who withdrew, out of a total population of 80 students who withdrew during the fiscal year, where the effective date of the withdrawal at the Campus Level record did not match the Program Level record. The University understands the importance of accurate and timely reporting of enrollment status and corrected the student Campus Level and Program Level records in the NSLDS system for all 61 students prior to the completion of the audit. Corrective Action Plan: To prevent recurrence, management has instituted a new review control. Following each regular submission to the National Student Clearinghouse (NSC), management will perform a post-submission reconciliation of the data ultimately accepted by NSLDS to ensure Campus Level and Program Level effective dates match. Any discrepancies identified during this review will be corrected immediately to ensure compliance with the 15-day reporting timeframe. This periodic review will be executed and documented by the Office of the Registrar, and then reviewed by Student Financial Services, with final oversight from the Chief Financial Officer. Anticipated Completion Date: Implemented as of May 31, 2026 Contact person: Christopher Fevola Chief Financial Officer 516-299-2535

View Audit 402693

Finding 1216189 (2025-001)

Material Weakness 2025

Wesley Homes, Inc.

GA

Questioned Costs Cash Management HUD Housing Programs

1. Recommendations: We recommend management Establish and implement robust internal control policies that strictly prohibit the payment of non-project expenses from the Project funds. 2. Action Taken: Management agrees with the findings and recommendations. Management will review and implement an up...

1. Recommendations: We recommend management Establish and implement robust internal control policies that strictly prohibit the payment of non-project expenses from the Project funds. 2. Action Taken: Management agrees with the findings and recommendations. Management will review and implement an updated cash disbursement procedure to ensure that Project funds are restricted solely to project-specific operations and are not disbursed on behalf of separate entities. Management is in the process of receiving the full reimbursement of the $255,270 from the affiliated entity. Implementation date: June 30, 2026

View Audit 402675

Finding 1216188 (2025-003)

Material Weakness 2025

Wesley Homes, Inc.

GA

Questioned Costs Cash Management HUD Housing Programs

1. Recommendations: We recommend management Establish and implement robust internal control policies that strictly prohibit the payment of non-project expenses from the Project funds. 2. Action Taken: Management agrees with the findings and recommendations. Management will review and implement an up...

1. Recommendations: We recommend management Establish and implement robust internal control policies that strictly prohibit the payment of non-project expenses from the Project funds. 2. Action Taken: Management agrees with the findings and recommendations. Management will review and implement an updated cash disbursement procedure to ensure that Project funds are restricted solely to project-specific operations and are not disbursed on behalf of separate entities. Management is in the process of receiving the full reimbursement of the $82,459 from the affiliated entity. Implementation date: June 30, 2026

View Audit 402674

Finding 1216186 (2025-001)

Material Weakness 2025

Branan Towers, LLC

GA

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

1. Recommendations: We recommend management implement internal controls surrounding Replacement Reserve deposits to ensure annual HUD increases in the required R&R deposit amounts are promptly identified and communicated to Prudential, so the deposit rate is updated in a timely manner. 2. Action Tak...

1. Recommendations: We recommend management implement internal controls surrounding Replacement Reserve deposits to ensure annual HUD increases in the required R&R deposit amounts are promptly identified and communicated to Prudential, so the deposit rate is updated in a timely manner. 2. Action Taken: Management agrees with the recommendations and will review and implement a procedure to ensure the HUD increases are communicated to Prudential on timely basis. Furthermore, management deposited the delinquent amount of $6,432 into the Replacement Reserve fund subsequent to year-end. Implementation date: June 30, 2026

View Audit 402673

Finding 1216185 (2025-002)

Material Weakness 2025

Asbury Harris, Llc, A Division of Wesley Homes, Inc.

GA

Questioned Costs Cash Management HUD Housing Programs

1. Recommendations: We recommend management Establish and implement robust internal control policies that strictly prohibit the payment of non-project expenses from the Project funds. 2. Action Taken: Management agrees with the findings and recommendations. Management will review and implement an up...

1. Recommendations: We recommend management Establish and implement robust internal control policies that strictly prohibit the payment of non-project expenses from the Project funds. 2. Action Taken: Management agrees with the findings and recommendations. Management will review and implement an updated cash disbursement procedure to ensure that Project funds are restricted solely to project-specific operations and are not disbursed on behalf of separate entities. Management is in the process of receiving the full reimbursement of the $59,971 from the affiliated entity. Implementation date: June 30, 2026

View Audit 402671

Finding 1216184 (2025-001)

Material Weakness 2025

Asbury Harris, Llc, A Division of Wesley Homes, Inc.

GA

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

1. Recommendations: We recommend management implement internal controls surrounding Replacement Reserve deposits to ensure annual HUD increases in the required R&R deposit amounts are promptly identified and communicated to Prudential, so the deposit rate is updated in a timely manner. 2. Action Tak...

1. Recommendations: We recommend management implement internal controls surrounding Replacement Reserve deposits to ensure annual HUD increases in the required R&R deposit amounts are promptly identified and communicated to Prudential, so the deposit rate is updated in a timely manner. 2. Action Taken: Management agrees with the recommendations and will review and implement a procedure to ensure the HUD increases are communicated to Prudential on timely basis. Furthermore, management deposited the delinquent amount of $2,380 into the Replacement Reserve fund subsequent to year-end. Implementation date: June 30, 2026

View Audit 402671

Finding 1216162 (2025-005)

Material Weakness 2025

Barton College

NC

Student Financial Aid Matching / Level of Effort / Earmarking

This has been addressed by the introduction of an automated notification process authored by Ruth Casper. This process will notify student in a consistent and timely manner and will produce management control reports to ensure accuracy. Ruth has also researched the adoption of NetPartner which will ...

This has been addressed by the introduction of an automated notification process authored by Ruth Casper. This process will notify student in a consistent and timely manner and will produce management control reports to ensure accuracy. Ruth has also researched the adoption of NetPartner which will greatly enhance Barton Colleges control over this area introducing automation tied directly to the awarding process in PowerFaids. Barton College management has recommended immediate adoption of this software solution to address this requirement and other needs. There may be occurrences of this matter for 2025-26 prior to Ruth Casper’s onboarding. She has since implemented the communication flow explained above.

View Audit 402646

Finding 1216158 (2025-001)

Material Weakness 2025

Point Park University

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Point Park University respectively submits the following corrective action plans for the year ended August 31, 2025. Finding 2025-001 - Return of Title IV Funds Criterion: Title IV regulations (34 CFR 668.22) requires that when a recipient of Title IV grant or loan assistance withdraws from an insti...

Point Park University respectively submits the following corrective action plans for the year ended August 31, 2025. Finding 2025-001 - Return of Title IV Funds Criterion: Title IV regulations (34 CFR 668.22) requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition and Context: The return of Title IV funding for one student, out of seven selected for testing, was not returned within 45 days of withdrawal. Corrective Action Plan: The University is implementing additional procedures to include secondary reviews, by the financial aid office and registrar’s office, of the current period withdrawals to ensure timely return of Title IV funds. Anticipated Completion Date: June 30, 2026 Name of Responsible Person: Scott Spencer, University Registrar Office (412) 392-3876 sspencer@pointpark.edu

View Audit 402637

Finding 1216152 (2025-005)

Material Weakness 2025

Gratz College

PA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Finding 2025-005 Corrective Action Plan The Finance team will collaborate with the Director of Financial Aid and the Registrar to strengthen the format of notifications to return Title IV funds within the required timeframe as outlined in the Federal Direct Student Loans Program. Anticipated Complet...

Finding 2025-005 Corrective Action Plan The Finance team will collaborate with the Director of Financial Aid and the Registrar to strengthen the format of notifications to return Title IV funds within the required timeframe as outlined in the Federal Direct Student Loans Program. Anticipated Completion Date The corrective action plan is anticipated to be completed on or before August 31, 2026. Names of Contact People Responsible for Corrective Action Jeanne Cavalieri-Grover –Director of Fiancial Aid Thomas R. Cipriano, Jr. – Manager of Business Operations and Facilities Karen West – Coordinator of Student Billing Jade Jackman – Registrar

View Audit 402625

Finding 1216151 (2025-004)

Material Weakness 2025

Gratz College

PA

Special Tests & Provisions Subrecipient Monitoring Cash Management

Finding 2025-004 Corrective Action Plan The Finance team will collaborate with the Director of Financial Aid and the Registrar to strengthen the format of notifications so that credit balances are paid to the students or parent borrowers within the required timeframe as outlined in the Federal Direc...

Finding 2025-004 Corrective Action Plan The Finance team will collaborate with the Director of Financial Aid and the Registrar to strengthen the format of notifications so that credit balances are paid to the students or parent borrowers within the required timeframe as outlined in the Federal Direct Student Loans Program. The corrective action plan is anticipated to be completed on or before August 31, 2026. Names of Contact People Responsible for Corrective Action Jeanne Cavalieri-Grover –Director of Fiancial Aid Thomas R. Cipriano, Jr. – Manager of Business Operations and Facilities Karen West – Coordinator of Student Billing Jade Jackman – Registrar

View Audit 402625

Finding 1216037 (2025-006)

Material Weakness 2025

Kilgore Junior College District

TX

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

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that management strengthen and formalize internal control procedures over federal awards, including documented reviews, approvals, and reconciliations. We also recommend management provide training to staff ...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that management strengthen and formalize internal control procedures over federal awards, including documented reviews, approvals, and reconciliations. We also recommend management provide training to staff responsible for federal program administration to ensure understanding of Uniform Guidance requirements. Lastly, management should establish periodic internal reviews to verify that control activities are consistently performed and documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Due to staff turnover, the loan reconciliation process was performed by the Director of Financial Aid. While the design of the internal controls over the Title IV loan reconciliation process remain accurate, timely, and compliant with federal requirements, Management will formalize procedures to ensure appropriate independent review when the Director completes the reconciliation in the event of staff absences or turnover. Specifically, internal control procedures will require that all reconciliations be reviewed and approved by a qualified supervisor, with documentation retained to evidence both the performance and review of the control. Additionally, the policy will designate appropriate backup personnel to perform the review function in situations where the primary supervisor is unavailable due to absence or staffing changes. Name of the contact person responsible for corrective action: Jackie Kelley, Director of Financial Aid & Scholarship Planned completion date for corrective action plan: June 2026

View Audit 402570

Finding 1216034 (2025-003)

Material Weakness 2025

Kilgore Junior College District

TX

Questioned Costs Student Financial Aid Material Weakness

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit find...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026

View Audit 402570

Finding 1215961 (2025-002)

Material Weakness 2025

Northwestern University

IL

Period of Performance Questioned Costs Equipment & Real Property Management § 200.1 § 200.303

Period of Performance 2025-002 Plan: The University reinforced the existing procedures related to awards subject to modified or shortened periods of performance, including additional oversight of expenditures charged near revised award end dates. Post-Award monitoring and controls related to award e...

Period of Performance 2025-002 Plan: The University reinforced the existing procedures related to awards subject to modified or shortened periods of performance, including additional oversight of expenditures charged near revised award end dates. Post-Award monitoring and controls related to award end-date management and expenditure allowability will continue to be evaluated and strengthened, as appropriate. Expected Implementation Date: 07/01/2026 Contact: LaShawnda V. Hall Assistant Vice President for Research Financial Operations Accounting Services for Research Sponsored Projects (ASRSP) Northwestern University 1800 Sherman Ave, Suite 6-6000 Evanston, IL 60201 lashawnda.hall@northwestern.edu Phone: 847.491.4716

View Audit 402514

Finding 1215842 (2025-016)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Eligibility Questioned Costs Special Tests & Provisions

Recommendation: The Department of Social Services should provide the necessary resources and institute procedures to ensure that it uses all information from eligibility, income, and death matches to ensure that it correctly issues benefits to or on behalf of eligible clients. DSS should return fede...

Recommendation: The Department of Social Services should provide the necessary resources and institute procedures to ensure that it uses all information from eligibility, income, and death matches to ensure that it correctly issues benefits to or on behalf of eligible clients. DSS should return federal reimbursements for unallowable expenditures claimed under Medicaid and SNAP. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. DSS staff is in the development phase of implementing new automated procedures to ensure timely and accurate action is taken to discontinue benefits of deceased clients when date of death information is received and matched to the Connecticut Department of Public Health’s State Vital Records Office. Action has been taken to correct the errors cited, including discontinuing the benefits of the individuals that were verified as deceased, and recouping the overpayments as appropriate. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080

View Audit 402418

Corrective Action Plans

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