Corrective Action Plans

Finding 1179216 (2025-001)

Material Weakness 2025

Local Area of the Workforce Development in the Northeast

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Period of Performance

VIEWS OF RESPONSIBLE OFFICIALS As part of our outreach initiatives, we have partnered with other agencies and organizations while creating events that maximize our resources. On February 12, 2026, the Local Area held a regional youth-centered fair that took place at the Tomás Dones Coliseaum, impact...

VIEWS OF RESPONSIBLE OFFICIALS As part of our outreach initiatives, we have partnered with other agencies and organizations while creating events that maximize our resources. On February 12, 2026, the Local Area held a regional youth-centered fair that took place at the Tomás Dones Coliseaum, impacting over 600 individuals, both in school and out of school. Our Local Board, as part of their efforts, also approved the implementation of smaller educational fairs brought to every town focused on their in school and out school individuals and their specific needs and challenges. IMPLEMENTATION DATE June 2027 RESPONSIBLE PERSONS Executive Director Director of Programmatic Services Title I-B Director

View Audit 391604

Finding 1179213 (2025-001)

Material Weakness 2025

Show Low Unified School District No. 10

AZ

Cash Management Reporting School Nutrition Programs § 200.303

The District acknowledges the finding regarding inaccuracies in meal counts reported for the Child Nutrition Program reimbursement claims. To address this issue, the District will strengthen internal controls over the meal count reporting and claim preparation process. The food service department wi...

The District acknowledges the finding regarding inaccuracies in meal counts reported for the Child Nutrition Program reimbursement claims. To address this issue, the District will strengthen internal controls over the meal count reporting and claim preparation process. The food service department will ensure that daily meal count documentation is properly maintained and reconciled to the monthly claim totals prior to submission. In addition, the Director of Business Operations will implement a formal management review process prior to submission of each monthly claim for reimbursement to the Arizona Department of Education. This review will include verification that reported meal counts agree to supporting documentation and that all reconciliations have been completed and documented. Any discrepancies identified during the review will be investigated and corrected before the claim is submitted. These procedures will provide additional oversight and help ensure the District maintains compliance with federal regulations and the reporting requirements of the Child Nutrition Program. The Director of Business Operations is responsible for implementing and monitoring this correction action, which will be completed at the end of the next fiscal year.

View Audit 391596

Finding 1179170 (2025-002)

Material Weakness 2025

West Lafayette Community School Corporation

IN

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

FINDING 2025-002 Finding Subject: Special Education Cluster (IDEA)- Earmarking Summary of Finding: The School Corporation is a member of the Greater Lafayette Area Special Services Cooperative (Cooperative). During fiscal years 2023-2024, the Cooperative operated the special education programs and s...

FINDING 2025-002 Finding Subject: Special Education Cluster (IDEA)- Earmarking Summary of Finding: The School Corporation is a member of the Greater Lafayette Area Special Services Cooperative (Cooperative). During fiscal years 2023-2024, the Cooperative operated the special education programs and spent the federal money on behalf of all of its members. As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for nonpublic school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure nonpublic school expenditures were appropriately identified and reported. The Non-Public Proportionate Share expenditures for the 22611-021-PN01, 22611-021-ARP, 22619-021- ARP, 23611-021-PN01, and 23619-021-PN01 grant awards could not be verified for the individual member schools. Total grant expenditures were posted as expended. The nonpublic proportionate share expenditures were determined by applying a percentage to the nonpublic school budgeted expenditures. As such, we were unable to identify if the minimum amount per the grant awards was expended and properly reported to the IDOE as required. The lack of internal controls and noncompliance were isolated to the 22611-021-PN01, 22611-021-ARP, 22619-021-ARP, 23611-021-PN01, and 23619-021-PN01 grant awards. Contact Person(s) Responsible for Corrective Action/Contact Phone Number and Email Address: Lissa Stranahan Michelle Cronk Phone: 765-771-6013 Phone: 765-746-1602 Email: lstranahan@lsc.k12.in.us Email: cronkm@wl.k12.in.us View of Responsible Officials: West Lafayette Community School Corporation concurs with the audit finding for Earmarking. The GLASS Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. The methodology used by the Cooperative to monitor non-public proportionate share expenditures was based upon a percentage for each school corporation that comprises the Cooperative rather than basing the expenditures off of the grant award for each non-public school within the geographical boundaries of the school corporations. While all proportionate share funds were expended, it was problematic in determining if the minimum amount per the grant awards was expended and properly reported prior to July 1, 2024. Description of Corrective Action Plan: The former Director of GLASS retired June 30, 2023. Upon hire on July 1, 2023, the new director immediately implemented measures to correct the previous methodology used at GLASS. Non-public proportionate share funds are identified and reported based upon the grant award for each school corporation. The expenditures are based upon the geographical location of the non-public school and the corresponding public school corporation, not based upon the “home” school corporation of the student. This process was implemented and descriptions were included on the ledgers to identify non-public school proportionate share for grants that were initiated during the FY 2024-2025 school year. Anticipated Completion Date: The corrective action was already put into place on July 1, 2023 and implemented with FY 2024-2025. The audit finding reflects the previous grant cycle for 2022 grants and 2023 grants, which is prior to this action taken.

View Audit 391572

Finding 1179107 (2025-003)

Material Weakness 2025

Second Judicial District Court

NM

Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.403

Recommendation: We recommend that the Department identify the reason for the exclusion of the credit in its query. Additionally, the Department should consider reviewing the query to the general ledger as part of the final review before submitting the reimbursement request. Explanation of disagreeme...

Recommendation: We recommend that the Department identify the reason for the exclusion of the credit in its query. Additionally, the Department should consider reviewing the query to the general ledger as part of the final review before submitting the reimbursement request. Explanation of disagreement with audit finding: The Department recognizes the audit finding and its responsibility to comply with 2 CFR §200.403(f). Action planned in response to finding: Corrective action will be taken. The Department revised the policies and procedures for cash disbursements within the Administrative Services Division. Effective immediately, upon running the monthly query of federal expenditures for the cash reimbursement for federal grants, the Federal Financial Analyst will submit the query to the Budget Director and the Accountant/Auditor. A reconciliation to the General Ledger will be completed by them prior to the Federal Financial Analyst requesting the cash reimbursement. Name(s) of the contact person(s) responsible for corrective action: Paul Varela, CFO Planned completion date for corrective action plan: July 31, 2026

View Audit 391520

Finding 1179081 (2025-005)

Material Weakness 2025

City of Lincoln Park, Michigan

MI

Allowable Costs / Cost Principles Reporting Material Weakness § 200.403

Condition: The City applied the same expenses to pass-through and direct funded awards, which resulted in reported quarterly reports and SEFA expenditures including approximately $2.7 million of expenditures that were being double counted. Planned Corrective Action: The City will ensure that all fut...

Condition: The City applied the same expenses to pass-through and direct funded awards, which resulted in reported quarterly reports and SEFA expenditures including approximately $2.7 million of expenditures that were being double counted. Planned Corrective Action: The City will ensure that all future expenses under this program are in compliance and under ARPA guidelines. Contact person responsible for corrective action: Lisa Griggs Anticipated Completion Date: June 30, 2026

View Audit 391506

Finding 1179047 (2025-004)

Material Weakness 2025

Maine Maritime Academy

ME

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Identifying Number: 2025-004 Finding: The Academy did not report student enrollment changes within the timeframe outlined by the Department of Education. Name of Contact Person: Alice Herrick, Director of Fiscal Operations; Ryan French, Director of Financial Aid Corrective Actions Taken or Planned: ...

Identifying Number: 2025-004 Finding: The Academy did not report student enrollment changes within the timeframe outlined by the Department of Education. Name of Contact Person: Alice Herrick, Director of Fiscal Operations; Ryan French, Director of Financial Aid Corrective Actions Taken or Planned: Root Causes Analysis: Upon internal review, several key factors contributing to this deficiency were identified: a. Clearinghouse Processing Gaps: Enrollment reporting at the Academy is managed through the National Student Clearinghouse (NSC), which transmits enrollment updates to the National Student Loan Data System (NSLDS). A review of discrepancies highlighted cases where: o Student withdrawals were not consistently updated within the mandated timeframe. b. Quality Control Mechanism: o There is currently no established process to cross-check NSC submission data with NSLDS and Student Information System (SIS) records to confirm that all changes were processed correctly. Corrective Measures: To address this deficiency, the Academy will implement the following corrective actions: a. Enhanced Collaboration & Process Review (Owner: FA/IT/Registrar, Deadline: April 30, 2025): o The Financial Aid Office will collaborate with the Registrar’s Office and IT to conduct a thorough review of the NSC reporting process. o IT will analyze report generation to determine if student records that should be included in NSC updates are being omitted due to system logic or timing of data extraction. b. Quality Control Implementation (Owner: FA/IT, Deadline: May 15, 2025): o A monthly QC report will be developed to identify students with the NSLDS status “Z – No Record Found” and verify that their enrollment data has been appropriately updated in NSLDS. o A secondary review of withdrawals, LOAs, and “no-shows” will be completed to confirm their enrollment status changes were transmitted correctly to NSLDS. c. Manual NSLDS Updates for Withdrawals (Owner: FA, Deadline: Immediate): o As a temporary solution, the Financial Aid Office will manually update student enrollment statuses in NSLDS following an R2T4 calculation. o This manual review will act as a safeguard to catch the majority of unreported status changes while a more automated verification process is developed. Future Process Improvements & Next Steps a. Automated Data Integrity Checks (Owner: IT, Deadline: June 30, 2025): o IT will determine whether a custom “NSLDS Status” flag can be implemented in the Academy’s SIS to help identify students whose records do not agree with NSLDS or the NSC report. b. Ongoing Compliance Monitoring (Owner: FA/IT/Registrar, Deadline: July 30, 2025): o Academy staff from the Registrar’s Office, Financial Aid, and IT will meet to discuss and document NSC reporting best practices – Internal Procedures, Operational Workflow, Compliance and QC Measures. o A bi-annual audit of enrollment reporting timeliness will be conducted to ensure continued compliance. Conclusion: Maine Maritime Academy is committed to ensuring compliance with U.S. Department of Education regulations and providing accurate and appropriate financial aid awards to students. The corrective actions outlined in this plan address the deficiencies identified in the Uniform Guidance audit and aim to prevent similar issues in the future. The corrective action above for student enrollment was underway during the fiscal year 2025 period under audit. We appreciate the audit findings and remain dedicated to continuous improvement in our financial aid procedures.

View Audit 391490

Finding 1179036 (2025-001)

Material Weakness 2025

Pataula Charter Academy

GA

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

Management will implement a process to ensure reserve deposits are made timely.

View Audit 391470

Finding 1179033 (2025-002)

Material Weakness 2025

Wayne Trace Local School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

The District will implement procedures to ensure that Davis-Bacon language is included for future projects with contractors or subcontractors to work on projects in excess of $2,000 financed by federal assistance funds.

View Audit 391466

Finding 1179019 (2025-002)

Material Weakness 2025

Clatsop Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College implement an internal control that ensures timely and accurate reporting. We also recommend the College implement changes in processes and procedures for NSLDS enroll...

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College implement an internal control that ensures timely and accurate reporting. We also recommend the College implement changes in processes and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: An Ellucian consultant provided us with customized process documentation for our new SIS (Ellucian Colleague) which is saved in a shared drive to ensure consistency in the process. The Interim Dean of Students / Financial Aid Director is currently completing the reporting with our Director of Institutional Research receiving the reports and verifying completeness through National Student Clearinghouse, ensuring that there is an internal control. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse & Ian Wilson Planned completion date for corrective action plan: Implemented

View Audit 391428

Finding 1179015 (2025-001)

Material Weakness 2025

Clatsop Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College return the funds related to unclaimed Title IV–funded checks that are older than 240 days. In addition, we recommend that the College review applicable requirements a...

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College return the funds related to unclaimed Title IV–funded checks that are older than 240 days. In addition, we recommend that the College review applicable requirements and implement effective controls and procedures to monitor outstanding Title IV–funded checks throughout the year to ensure timely compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Business Office provides a list monthly of the uncashed financial aid checks to the Financial Aid Office. The Financial Aid Office is contacting the students to remind them to cash their checks. The funds for the uncashed checks are returned to the College after 90 days and then returned to the source of the funding. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla and Layla Solar. Planned completion date for corrective action plan: Already implemented.

View Audit 391428

Finding 1179008 (2025-005)

Material Weakness 2025

Howard Community College

MD

Special Tests & Provisions Student Financial Aid Reporting § 200.303

U.S. Department of Education 2025-005: Special Tests and Provisions - NSLDS Enrollment Reporting Student Financial Aid Cluster -Assistance Listing No. 84.063, 84.268 Condition: Enrollment status changes were either not reported to NSLDS within 60 days or did not match the College's records for a por...

U.S. Department of Education 2025-005: Special Tests and Provisions - NSLDS Enrollment Reporting Student Financial Aid Cluster -Assistance Listing No. 84.063, 84.268 Condition: Enrollment status changes were either not reported to NSLDS within 60 days or did not match the College's records for a portion of the sampled students. Recommendation: The institution should evaluate their procedures and policies related to reporting status changes and effective dates to NSLDS and enhance as deemed necessary to ensure that accurate information is reported to NSLDS. Explanation of disagreement with audit finding : There is no disagreement with the audit finding. The Institution acknowledges that while reporting was completed within a timely manner by HCC, NSC did not update within the time allotted to be compliant. HCC remains committed to continuous improvement and compliance. Action taken in response to finding: As noted in the prior year's response, the College committed to full implementation of corrective actions by June 30, 2026, aligned with the conclusion of the 2025-2026 academic year. The institution is currently and actively working on the corrective action plan previously submitted. Actions underway or in progress include: Formal clarification of interdepartmental roles and responsibilities, establishing the Records, Registration and Veteran's Affairs (RRVA) as the primary enrollment reporting authority, with defined review and compliance support from Financial Aid Services. Enhanced reconciliation and quality control procedures, including routine cross-checks between RRVA and Financial Aid Services records prior to each enrollment reporting submission. Standardized review protocols for program-level enrollment changes, including graduates, withdrawals, and subsequent reenrollments in different academic programs. Ongoing monitoring and documentation of NSC errors and warning reports, with timely resolution and escalation when discrepancies appear to originate outside of the College's student information systems. Targeted training for RRVA and Financial Aid staff on enrollment reporting regulations, NSLDS requirements, and audit-risk mitigation. The College believes these actions, coupled with existing reporting practices, sufficiently address the concerns raised and will further strengthen enrollment reporting accuracy and documentation. Full implementation of the corrective action plan remains on schedule for completion by June 30, 2026, as originally committed. Name(s) of the contact person(s) responsible for corrective action: Detra Hooper, Financial Aid Director and Jessica Peterson, Registrar Planned completion date for corrective action plan: June 30, 2026 If the U.S. Department of Education has questions regarding this plan, please call Detra Hooper, Financial Aid Servies Director at 443-518-4776.

View Audit 391418

Finding 1177938 (2025-004)

Material Weakness 2025

Inglewood Unified School District

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303 § 200.430

Corrective Actions: • Reinforce expectations through additional training and support for employees and supervisors on the proper preparation and monthly submission of PAR forms. • Strengthen internal review procedures by assigning responsibility for confirming PARs are completed accurately, submitte...

Corrective Actions: • Reinforce expectations through additional training and support for employees and supervisors on the proper preparation and monthly submission of PAR forms. • Strengthen internal review procedures by assigning responsibility for confirming PARs are completed accurately, submitted on time, and signed by both the employee and the supervising administrator. • Ensure PAR documentation is consistently forwarded to Fiscal Services for timely review and any necessary adjustments so payroll charges align with the actual percentages of time worked on Title I activities. Responsible Department/Person: • Educational Services (Federal Programs/Title I) - Program Oversight • Human Resources/Payroll- Payroll Coding Support (as applicable) • Fiscal Services - Compliance Review and Adjustments • Primary Contacts: Siddhant Bhatta (Executive Director of Fiscal Services); Alma Quijas (Fiscal Compliance Manager) Anticipated Completion Date: March 31, 2026

View Audit 391316

Finding 1177926 (2025-001)

Material Weakness 2025

Rend Lake College District #521

IL

Special Tests & Provisions Student Financial Aid Reporting

2025-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063- Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student F...

2025-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063- Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. This is a repeat finding of prior year finding 2024-001. Corrective Action Plan In the first instance, the Return to Title IV (R2T4) calculation was completed timely; however, the associated disbursement was not processed within the required timeframe. Going forward, Title IV aid disbursements related to R2T4 calculations will be processed manually at the time the calculation is completed. The institution will no longer wait for regularly scheduled system disbursement dates in these circumstances. In the second instance, the student withdrew from the 8-week-1 courses but remained registered for the 8- week-2 courses; therefore, an R2T4 calculation was not initially completed. The student ultimately did not begin attendance in the 8-week-2 courses, and the 45-day timeframe elapsed. To prevent future occurrences, RLC will complete an R2T4 calculation at the time of withdrawal from the 8-week-1 courses and will reverse the calculation if the student subsequently attends the 8-week-2 courses. Responsible Person for Corrective Action Plan - ReAnne May, Director of Financial Aid Implementation Date of Corrective Action Plan - January 16, 2026

View Audit 391284

Finding 1177912 (2025-026)

Material Weakness 2025

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Responsible Person(s): Eric Billings, Director of Grants Management; Chaye Neal-Jones, Director of Office of Enterprise Management Services Corrective Action Planned: DBHDS identified that CSB subaward information was not being captured within the system's reports. Responsible staff are now entering...

Responsible Person(s): Eric Billings, Director of Grants Management; Chaye Neal-Jones, Director of Office of Enterprise Management Services Corrective Action Planned: DBHDS identified that CSB subaward information was not being captured within the system's reports. Responsible staff are now entering the executed date for CSB subawards which is being picked up by the report. Documents with an inception date of July 1, 2025, within the system have been updated to reflect the correct executed date. DBHDS staff are still working with the vendor to ensure that the report is working correctly. Estimated Completion Date: 4/1/2026

View Audit 391258

Finding 1177894 (2025-025)

Material Weakness 2025

Commonwealth of Virginia

VA

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

Responsible Person(s): Ida Witherspoon, Chief Financial Officer; William Carter, Federal Reporting Manager Corrective Action Planned: Grants now uses a financial system created report to perform a perfunctory audit, matching submission data received from the various Program and Budget staff against ...

Responsible Person(s): Ida Witherspoon, Chief Financial Officer; William Carter, Federal Reporting Manager Corrective Action Planned: Grants now uses a financial system created report to perform a perfunctory audit, matching submission data received from the various Program and Budget staff against each individual upload into the federal system. Vendors are filtered by ALN by each analyst responsible for monitoring the various ALN's that make up the DSS portfolio. Once the lists are cross checked, DSS reaches out again to the sub awarding authority responsible within the agency to ask for additional FFATA information. Estimated Completion Date: 6/30/2026

View Audit 391258

Finding 1177890 (2025-022)

Material Weakness 2025

Commonwealth of Virginia

VA

Matching / Level of Effort / Earmarking Subrecipient Monitoring Period of Performance

Responsible Person(s): Rebecca Ullrich, Associate Director of Early Childhood Policy and Innovation Corrective Action Planned: Mitigating Information: -DOE identified incorrectly coded transactions at the end of SFY2025 and had begun correcting some entries prior to the APA audit. -DOE Finance and E...

Responsible Person(s): Rebecca Ullrich, Associate Director of Early Childhood Policy and Innovation Corrective Action Planned: Mitigating Information: -DOE identified incorrectly coded transactions at the end of SFY2025 and had begun correcting some entries prior to the APA audit. -DOE Finance and Early Childhood Divisions are developing strategies to ensure alignment of project codes with appropriate grant awards each federal fiscal year. These strategies will be in place no later than September 1, 2026. -General ledgers adjustments have been posted for the identified ARP grant transactions. DOE is in the process of returning those ineligible funds to the federal government. All funds were returned on February 5, 2026. Estimated Completion Date: 9/1/2026

View Audit 391258

Finding 1177889 (2025-021)

Material Weakness 2025

Commonwealth of Virginia

VA

Eligibility Matching / Level of Effort / Earmarking § 200.516

Responsible Person(s): Meredith Lumpkin/J’Noie Parker, Child Care Subsidy Program Manager Corrective Action Planned: 1.) Process Redesign and Standardization: DSS has redefined the redetermination packet to require submission of the application and all required verifications to ensure complete docum...

Responsible Person(s): Meredith Lumpkin/J’Noie Parker, Child Care Subsidy Program Manager Corrective Action Planned: 1.) Process Redesign and Standardization: DSS has redefined the redetermination packet to require submission of the application and all required verifications to ensure complete documentation to streamline eligibility review. Updated procedural guidance has been incorporated into the Interim Guidance Manual to clarify verification requirements and documentation standards. A standardized step-by-step resource guide and redetermination flow chart have been developed outlining required actions, decision points, and the importance of reviewing redetermination monitoring reports on a monthly basis to ensure cases do not exceed eligibility periods. 2.) Immediate Remediation: In January, following the initial APA audit, DSS conducted a statewide scope and scale review of all active cases to identify outstanding redeterminations. Through this analysis, DSS identified 88 overdue redeterminations (31 from January 2026 and 57 from periods prior to January 2026). Local departments and appropriate staff were notified individually of the specific cases requiring action and directed to take corrective steps. DSS will review cases at the end of March to ensure action has been taken. Going forward, DSS will direct all local departments to review the monthly system-generated redetermination monitoring report and resolve any cases identified as exceeding the eligibility period. DSS will distribute targeted overdue case lists to Regional Program Consultants (RPCs) and monitor locality progress through centralized tracking to ensure timely eligibility determinations and ongoing CCDF compliance. 3.) Centralized Oversight: DSS will implement a layered oversight process to ensure compliance with required monthly monitoring procedures: -Regional-Level Review: Regional Program Consultants (RPCs) will review redetermination monitoring activity monthly within their assigned localities and direct corrective action as needed to ensure timely processing and case closure when appropriate. -Home Office Verification: DSS Home Office, in collaboration with DOE, will conduct quarterly reviews of regional monitoring activity to verify compliance and provide direction to RPCs where additional corrective action or technical assistance is required. This dual-level oversight structure establishes both ongoing regional monitoring and periodic centralized verification to reduce the risk of recurrence. 4.) Training: Refresher training will be provided to staff at our Benefits Program Conference in April, emphasizing timely processing, required verifications, system documentation standards, and ongoing monitoring responsibilities. Additionally, DSS is collaborating with the Local Training and Development team to initiate the development of a targeted refresher course for tenured staff to reinforce critical requirements, including the redetermination process. Monthly report review, as outlined in bullet two, will inform ongoing training updates to address. 5.) System Control Evaluation: DSS will collaborate with IT to assess potential system enhancements in future releases to strengthen controls related to redetermination due dates, including additional automated functionality or reporting capabilities. DSS will deliver to CCSP leadership, by June 30, 2026, a prioritized list of recommended system enhancements with associated cost estimates for review and consideration. Estimated Completion Date: 6/30/2026

View Audit 391258

Finding 1177838 (2025-002)

Material Weakness 2025

Town of Hingham, Massachusetts

MA

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance § 200.308 § 200.309 § 200.403

U.S. DEPARTMENT OF EDUCATION 2025-002 Special Education Cluster Grants – ALN’s 84.027 & 84.173 Recommendation: We recommend procedures be implemented to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Explanation of disagreement wit...

U.S. DEPARTMENT OF EDUCATION 2025-002 Special Education Cluster Grants – ALN’s 84.027 & 84.173 Recommendation: We recommend procedures be implemented to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reviewed the finding and have since implemented controls to ensure that expenditures are charged to a grant only after final approval has been issued in the grant portal. Name(s) of the contact person(s) responsible for corrective action: Aisha Oppong, Executive Director of Business and Support Services Planned completion date for corrective action plan: January 12, 2026.

View Audit 391251

Finding 1177830 (2025-001)

Material Weakness 2025

Seniors First, Inc.

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.512

Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with t...

Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with the finding. Actions: Management will implement a process of developing and implementing written procedures to ensure that Single Audit reporting packages and DCFs are submitted to the FAC timely and is working with the FAC and applicable agencies to address prior-year submissions. Anticipated completion date: March 31, 2026

View Audit 391232

Finding 1177819 (2025-001)

Material Weakness 2025

Princeville Development Corporation

NC

Matching / Level of Effort / Earmarking

PRINCEVILE DEVLOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN February 23, 2026 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 Princeville Development Corporation respectfully submits the following Corrective Action Plan fo...

PRINCEVILE DEVLOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN February 23, 2026 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 Princeville Development Corporation respectfully submits the following Corrective Action Plan for the year ended December 31, 2025. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2025 The finding from the December 31, 2025 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2025-001: U.S. Department of Agriculture, Rural Development, Rural Rental Housing Loans, Assistance Listing #10.415 Recommendation: We recommend that management obtain a collateral agreement or transfer funds to another federally insured banking institution in an amount sufficient to ensure all funds are federally insured. Action Taken: We will review the financial stability of the banking institutions which hold the Corporation's funds on an ongoing basis. We do not feel at this time that the funds are truly at risk based on current market conditions and the reviews they continually do on the financial stability of the banking institutions holding these funds. We will transfer the funds at any point they believe the funds are truly at risk. If you have questions regarding this plan, please call Neil McLamb at 910-766-6283. Sincerely yours, Neil McLamb CFO, DTH Management Group, LTD

View Audit 391192

Finding 1177815 (2025-002)

Material Weakness 2025

Antioch College Corporation

OH

Student Financial Aid Eligibility Significant Deficiency

Finding 2025-002 - Significant Deficiency in Internal Control over Compliance - Student Financial Condition Found: One undergraduate student had aggregate subsidized loans over the aggregate limit. Corrective Action Plan: Previously, Antioch College utilized loan history data from Free Application f...

Finding 2025-002 - Significant Deficiency in Internal Control over Compliance - Student Financial Condition Found: One undergraduate student had aggregate subsidized loans over the aggregate limit. Corrective Action Plan: Previously, Antioch College utilized loan history data from Free Application for Federal Student Aid (FAFSA). FAFSA data was utilized because National Student Loan Data System (NSLDS) loan history data was not always available when Antioch College prepared financial aid award letters. Due to the potential loan history discrepancies between data reported via FAFSA versus NSLDS, at the start of each academic year, Antioch College now uses NSLDS data to update loan history of each student to ensure Antioch College has the correct loan balances for each student. This procedural change was put into effect with the start of the 2025-2026 academic year. Person Responsible for Corrective Action Plan Implementation: Director of Financial Aid

View Audit 391175

Finding 1177814 (2025-001)

Material Weakness 2025

Antioch College Corporation

OH

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking

Finding 2025-001 - Material Weakness - Borrowings from Endowment Fund Condition Found: The College has borrowed from its endowment funds for campus renovations and to cover certain operating expenses of the College prior to and immediately following its accreditation and approval to participate in f...

Finding 2025-001 - Material Weakness - Borrowings from Endowment Fund Condition Found: The College has borrowed from its endowment funds for campus renovations and to cover certain operating expenses of the College prior to and immediately following its accreditation and approval to participate in federal student financial aid programs. As such, the fair value of assets associated with the donor-restricted endowment funds has fallen below the level that the donor or UPMIFA requires the College to retain as a fund of perpetual duration. Corrective Action Plan: Antioch College obtained guidance from legal counsel regarding the appropriateness of borrowing from the endowment fund under Ohio UPMIFA. Borrowing from the endowment fund by Antioch College was approved by order of Judge Robert Hagler of the Probate Division of the Court of Common Pleas of Greene County, Ohio, in 2013, and Judge Hagler declared in the order the endowment loans “are prudent ‘investment decisions’ pursuant to Ohio Revised Code §1715.52.” [Antioch College Corporation, et al. vs. Antioch University, et al., Greene C.P. No. 10938MIS (Feb. 14, 2013)]. March 6, 2020 forensic audit of the endowment by CliftonLarsonAllen LLP, noted Antioch College has appropriately accounted for endowment transaction. Antioch College has developed long-term plans for maintaining and sustaining its financial stability through key strategies outlined in the board-approved Social Enterprise and Enrollment (SEE) Plan:  Investing in advancement capacity for increased revenue across all areas including annual giving, major gifts, grant income, and events  Identifying a core college footprint and reducing ongoing facilities expenses through building sale, investment, and/or long-term leasing, considering our needs today and in the future  Adjusting financial aid packages and increasing student-derived revenue  Investing in increasing admissions of new and varied students (UG, transfer, incarcerated, adult, visiting) from all religions, races, ethnicities, political ideologies, abilities, genders, gender expressions, sexualities, languages, countries of origin, nationalities, and retention of current students resulting in higher overall enrollment numbers  Adopting and implementing interdisciplinary curriculum pathways and generating these developments as noteworthy through strategic communications and highlighting our world-class faculty  Supporting learning hubs to sustain the cost of their operations through earned and philanthropic revenues, alongside contributing to college overhead  Working towards a sustainable cost structure and business model that keeps us from borrowing from restricted sources, strengthens our financial position, and enables us to begin repaying our endowment over time  Exploring, but not relying on, potential game changers, including the Federal Work College model, transfer pathways, prison education, and community-based learning Office of the President One Morgan Place Yellow Springs, OH 45387 Antioch College is seeing success with the SEE Plan. In 2024, Antioch College was designated a Federal Work College. Advancement continues to meet and exceed revenue goals, including the 2025 End of Year Campaign. Antioch College continues to reduce expenses by “right sizing” both campus footprint and staff, including the prior sale of the old Student Union and pending property sales in fiscal year 2026. Investments in enrollment are succeeding as demonstrated by the record (post 2011 reopening) Winter-term enrollment achieved in January 2026. As Antioch College continues to improve long-term financial stability, in December 2025, its Board of Trustees has established an Endowment Repayment Plan Working Group. The Endowment Repayment Plan Working Group is tasked with assessing and considering options for repayment of borrowed endowment funds, and then reporting back to the Finance Committee of the Board of Trustees. Person Responsible for Corrective Action Plan Implementation: Board of Trustees

View Audit 391175

Finding 1177768 (2025-002)

Material Weakness 2025

East Porter County School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Finding 2025-002 – Education Stabilization – Special Tests and Provisions - Wage Rate Requirements Context: The School Corporation did not obtain the weekly payroll reports certifications from a company that performed renovations to replace fan coil units and HVAC equipment in the building. Therefor...

Finding 2025-002 – Education Stabilization – Special Tests and Provisions - Wage Rate Requirements Context: The School Corporation did not obtain the weekly payroll reports certifications from a company that performed renovations to replace fan coil units and HVAC equipment in the building. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $119,190 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-766-2214 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Director of Business Affairs and Human Resources has reviewed the Davis-Bacon Act. We will collect weekly payroll documentation for any constructions projects where Federal Grant money is used. Anticipated Completion Date: February 2024

View Audit 391148

Finding 1177767 (2025-001)

Material Weakness 2025

East Porter County School Corporation

IN

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

FINDING 2025-001 Finding Subject: Summary of Finding: Earmarking for Non-Public proportionate share was improperly calculated based on budgeted percentage. Contact Person Responsible for Corrective Action: Quinnlyn Van Rys Contact Phone Number and Email Address: (219) 850-1914 - qvanrys@pces.k12.in....

FINDING 2025-001 Finding Subject: Summary of Finding: Earmarking for Non-Public proportionate share was improperly calculated based on budgeted percentage. Contact Person Responsible for Corrective Action: Quinnlyn Van Rys Contact Phone Number and Email Address: (219) 850-1914 - qvanrys@pces.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: 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. Anticipated Completion Date: This finding was corrected in January, 2024.

View Audit 391148

Finding 1177764 (2025-003)

Material Weakness 2025

Alameda Point Collaborative

CA

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Finding Reference Number: 2025-003 Corrective Action: APC is enhancing its compliance approach for loan-related obligations, including reserve reviews and tenant documentation. Oversight of required monitoring activities will be reinforced under the direction of Renee Wright, Director of Property Ma...

Finding Reference Number: 2025-003 Corrective Action: APC is enhancing its compliance approach for loan-related obligations, including reserve reviews and tenant documentation. Oversight of required monitoring activities will be reinforced under the direction of Renee Wright, Director of Property Management. Responsible Person(s): Brett A. Mlinarich, Director of Finance; Renee Wright, Director of Property Management Anticipated Completion Date: March 31, 2026

View Audit 391146

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