Corrective Action Plans

Finding 1186812 (2025-010)

Material Weakness 2025

NM

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

ALN 84.424F Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline. ALN 84.365 Open – Views of responsible officials and management’s planned corrective actions, timel...

ALN 84.424F Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline. ALN 84.365 Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline. The Division of Vocational Rehabilitation agrees with the findings and, as such, will implement regular reviews of federal expenditures and period of performance. The DVR General ledger team will meet quarterly with the Chief Financial Officer and review all federal expenditures to be recorded timely and accurately. DVR will also continue to meet with program field staff to ensure obligations are within the appropriate period. Position: CFO Timeline: 06/30/2025

View Audit 394575

Finding 1186784 (2025-003)

Material Weakness 2025

Community Schools of Frankfort

IN

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

FINDING 2025-003 Finding Subject: Special Education Cluster (IDEA)- Earmarking Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, funstond@frankfort.k12.in.us Views of Responsible Officials: ...

FINDING 2025-003 Finding Subject: Special Education Cluster (IDEA)- Earmarking Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, funstond@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to turnover in the Director of Exceptional Needs position, the waiver for proportionate share was not completed for these two grants. Moving forward, the Director knows that the waiver must be completed. The Treasurer will check in with the Director as an internal control measure to ensure that the nonpublic proportionate share funds are appropriately allocated based on expenses or that a waiver is completed. Anticipated Completion Date: Current and ongoing with any federal special education awards.

View Audit 394542

Finding 1186782 (2025-002)

Material Weakness 2025

Metropolitan School District of Wabash County

IN

School Nutrition Programs Eligibility Matching / Level of Effort / Earmarking

Management agrees with the finding. MSDWC will continue to review and verify that applications and direct certifications are accurate and are coded correctly in the Skyward SIS/FS system. Corrective action plan has been implemented as this finding impacted fiscal year 2024 but did not recur in fisca...

Management agrees with the finding. MSDWC will continue to review and verify that applications and direct certifications are accurate and are coded correctly in the Skyward SIS/FS system. Corrective action plan has been implemented as this finding impacted fiscal year 2024 but did not recur in fiscal year 2025. The district’s CFO will oversee the corrective action plan, in coordination with the Food Service Director, to monitor the eligibility requirements on an ongoing basis.

View Audit 394538

Finding 1186759 (2025-005)

Material Weakness 2025

Van Buren County, Tennessee

TN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management

The Tennessee Department of Education (TDOE) concurs. Matching: On July 10, 2025, cross‑divisional staff members from the Tennessee Department of Education (TDOE) participated in a virtual training with Andrew Johnson from the U.S. Department of Education (ED), Office of Career, Technical, and Adult...

The Tennessee Department of Education (TDOE) concurs. Matching: On July 10, 2025, cross‑divisional staff members from the Tennessee Department of Education (TDOE) participated in a virtual training with Andrew Johnson from the U.S. Department of Education (ED), Office of Career, Technical, and Adult Education (OCTAE). The training agenda included an overview of matching requirements for the Perkins grant. Additionally, TDOE has procured training scheduled for April 1, 2026. Cross‑divisional staff members will engage in a full day of training focused on both programmatic and fiscal topics, including matching requirements, to further build team capacity. To support internal collaboration, CTE program staff currently attend monthly budget meetings to review and discuss program expenditures including both federal and state funds and determine whether adjustments are needed. Historically, these meetings focused primarily on program allowability; however, they were expanded to include a review of matching requirements specifically. Maintenance of Effort (MOE): On July 10, 2025, cross‑divisional staff members from the Tennessee Department of Education (TDOE) participated in a virtual training with Andrew Johnson from the U.S. Department of Education (ED), Office of Career, Technical, and Adult Education (OCTAE). The training agenda included an overview of Maintenance of Effort (MOE) requirements for the Perkins grant. Additionally, TDOE has procured training scheduled for April 1, 2026. Cross‑divisional staff members will engage in a full day of training focused on both programmatic and fiscal topics, including MOE requirements, to further build team capacity. The TDOE Fiscal Director reviews financial data and discusses any concerns or questions with CTE Program Managers. Processes have been updated to include documentation of these discussions. The team is implementing internal controls to ensure compliance with federal matching and MOE requirements. These controls include developing and documenting key processes and procedures to promote consistent and ongoing compliance. Documentation of review activities will be collected to demonstrate compliance and support ongoing monitoring of fiscal practices. In addition, leadership will evaluate the effectiveness of these control activities in mitigating identified risks and update the department’s annual risk assessment to reflect any new or revised controls implemented as a result of this finding.

View Audit 394493

Finding 1186745 (2025-001)

Material Weakness 2025

Dunwoody College of Technology

MN

Questioned Costs Student Financial Aid Reporting

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagre...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Dunwoody’s Registrar’s Office has adjusted our reporting scheduling process to accommodate for additional time to work through our third-party vendor (NSC) customer service if there is a processing error. Our Registrar’s Office is attending all training provided by NSC on enrollment reporting and the Director of Financial Aid is attending NSLDS trainings provided by Federal Student Aid and NASFAA. In addition, we have scheduled monthly regular meetings between the Registrar and the Director of Financial Aid to collaborate and proactively address any concerns with NSLDS reporting in advance of deadlines. Name of the contact person responsible for corrective action: Jaz Hofbauer, Registrar Planned completion date for corrective action plan: This process is in place for the 2025-2026 academic year.

View Audit 394480

Finding 1186740 (2025-002)

Material Weakness 2025

Notre Dame of Maryland University, INC

MD

Questioned Costs Special Tests & Provisions Student Financial Aid

View of Responsible Officials The University concurs with this finding. Management has reviewed its processes for monitoring and issuing Title IV credit balance refunds and has implemented procedures to ensure refunds are processed within the required 14-day timeframe. The Financial Aid and Student ...

View of Responsible Officials The University concurs with this finding. Management has reviewed its processes for monitoring and issuing Title IV credit balance refunds and has implemented procedures to ensure refunds are processed within the required 14-day timeframe. The Financial Aid and Student Accounts offices will review credit balance reports on a regular basis to identify students eligible for refunds and confirm timely disbursement. In addition, staff have been reminded of federal requirements related to credit balance refunds. Management will monitor this process periodically to ensure ongoing compliance.

View Audit 394478

Finding 1186739 (2025-001)

Material Weakness 2025

Notre Dame of Maryland University, INC

MD

Questioned Costs Special Tests & Provisions Student Financial Aid

View of Responsible Officials The University concurs with this finding and has implemented corrective actions to prevent recurrence. The entrance counseling loan processing rule parameters within the Colleague financial aid module have been updated to prevent loan authorization and disbursement if e...

View of Responsible Officials The University concurs with this finding and has implemented corrective actions to prevent recurrence. The entrance counseling loan processing rule parameters within the Colleague financial aid module have been updated to prevent loan authorization and disbursement if entrance counseling has not been received and posted to the student's loan record. The system update was implemented in February 2026. In addition, the University reviewed loans processed during the affected period to confirm no additional instances of noncompliance occurred. Financial aid staff have been reminded of federal entrance counseling requirements, and management will periodically monitor system controls to ensure continued compliance.

View Audit 394478

Finding 1186737 (2025-001)

Material Weakness 2025

Spotsylvania County

VA

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

Recommendation: We recommend that the management of the school system implement policies and procedures to ensure that documentation evidencing the separate preparation and approval of the monthly reimbursement requests are retained for audit purposes. Explanation of disagreement with audit finding:...

Recommendation: We recommend that the management of the school system implement policies and procedures to ensure that documentation evidencing the separate preparation and approval of the monthly reimbursement requests are retained for audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Example- The School Board will establish an additional level of segregation of duties within the monthly reimbursement process, prior to submission, to ensure appropriate oversight and review. Procedures now require that the preparation of reimbursement reports be performed by one staff member, while the review and approval of the reports are completed by a separate individual, independent of the preparer, prior to submission. Evidence of review and approval is documented and retained in accordance with Federal record-retention requirements.

View Audit 394472

Finding 1186724 (2025-003)

Material Weakness 2025

Delaware State University

DE

Questioned Costs Eligibility Significant Deficiency

2025-003 Student Financial Assistance Cluster – Federal Assistance Listing No. 84.268 – Eligibility Recommendation: We recommend the University review its policies and procedures related to packaging student aid & ensuring any over awards are monitored timely. Explanation of disagreement with audit ...

2025-003 Student Financial Assistance Cluster – Federal Assistance Listing No. 84.268 – Eligibility Recommendation: We recommend the University review its policies and procedures related to packaging student aid & ensuring any over awards are monitored timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent re-occurrence, the Office of Financial Aid has strengthened their internal controls as follows: A system generated over award monitoring report is not reviewed twice weekly, multiple staff members have been trained on the review and reconciliation process to ensure continuity and oversight, and over award monitoring responsibilities are no longer dependent on a single individual. Upon identification of the issue, corrective action was taken immediately to return the excess funds and ensure the student’s aid package was brought into compliance with federal regulations. Name(s) of the contact person(s) responsible for corrective action: Dorothy Fultz, Associate Director of Federal Programs & Quality Control Planned completion date for corrective action plan: March 2026

View Audit 394441

Finding 1186723 (2025-002)

Material Weakness 2025

Delaware State University

DE

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid

2025-002 Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.063, and 84.268 – Enrollment Reporting Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally...

2025-002 Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.063, and 84.268 – Enrollment Reporting Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar’s office has diligently been working to resolve enrollment reporting concerns with internal IT assistance and the Audit Resource Center with the National Student Clearinghouse. In February 2025, a request was sent to the National Student Clearinghouse representative who referred us to the audit resource center regarding students being submitted to the National Student Clearinghouse and not bridging over to NSLDS. We are still working through these issues as some students who were manually submitted on the same day in the National Student Clearinghouse successfully bridged over to NSLDS while others did not. Additionally, we have continued to work with the National Student Clearinghouse, including Mr. Patrick Ciardullo and his team, to work on other enrollment file errors. With our internal IT team, we have also advanced, created and strengthened the enrollment file report process to alleviate any potential issues while pulling the file for submission monthly. This has included integrating a purge process to remove students no longer registered, updating graduation data including expected graduation date, and updating time statuses in batch mode. We have also created and used numerous popsels to assist in aligning the student data with the enrollment file requirements, which has also assisted in double checking that all reported information is accurate. This has significantly cut the number of errors returned from the National Student Clearinghouse by approximately 90%. Due to this, we can review and address any discrepancies in a more timely and efficient manner. The recommendation was to continue with our updated process and manually check a group of students to ensure they bridged over to the NSLDS since there are no uniform or explainable causes outside of technical abnormality. We continue to work on outliers, such as the errors presented during the audit. Documentation was presented and shared during the review process that confirmed the findings are indeed software/technical outliers and ones already being worked on by the Delaware State University and National Student Clearinghouse teams. Name(s) of the contact person(s) responsible for corrective action: Registrar, Dr. Genita Mangum Planned completion date for corrective action plan: October 2026

View Audit 394441

Finding 1186720 (2025-004)

Material Weakness 2025

Randolph Eastern School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Date: 2/9/26 Contact Person Responsible for Corrective Action: Neal Adams, Superintendent nadams@resc.k12.in.us Contact Phone Number: 765-964-4994 FINDING 2025-004 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Assessment System Security Agency: Department of ...

Date: 2/9/26 Contact Person Responsible for Corrective Action: Neal Adams, Superintendent nadams@resc.k12.in.us Contact Phone Number: 765-964-4994 FINDING 2025-004 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Assessment System Security Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Assessment System Security Audit Findings: Material Weakness Summary of Finding: Compliance related to the grant agreement and assessment system security compliance requirement was not met. Documentation was not properly kept during the time needed. There was no internal control showing the documentation that was kept was not overlooked verifying all the information that was there. Views of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: The School Corporation acknowledges this finding related to assessment system security and internal controls. During the audit period, the School Corporation experienced turnover in building-level administration responsible for overseeing assessment security. This turnover contributed to the inconsistent implementation and documentation of assessment security procedures. While assessment security practices were occurring, a sufficiently formalized and documented system of internal controls aligned with 2 CFR 200.303 was not fully designed or implemented. The School Corporation has begun reviewing prior assessment security practices and is in the process of updating and strengthening related policies and procedures. Moving forward, a more consistent system of internal controls will be implemented, including clearly defined roles and responsibilities, standardized documentation requirements, improved oversight, and required training for administrators and relevant staff. Anticipated Completion Date: Immediately Neal Adams Superintendent Randolph Eastern School Corporation

View Audit 394419

Finding 1186707 (2025-002)

Material Weakness 2025

Evergreen Local School District

OH

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

Management is aware and understands the importance of compliance with the federal requirements. The District’s receipts are accurately reported within Payschools, however, meal counts can be updated. Management will ensure the meal count will be properly reported in the future.

View Audit 394415

Finding 1186704 (2025-005)

Material Weakness 2025

Massachusetts College of Art and Design

MA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Plan: Because several issues related to compliance requirements surrounding enrollment status changes were identified in this process, we have developed a unified reporting tracking system to ensure the Registrar, the Office of Student Financial Assistance, and the Office of Fiscal...

Corrective Action Plan: Because several issues related to compliance requirements surrounding enrollment status changes were identified in this process, we have developed a unified reporting tracking system to ensure the Registrar, the Office of Student Financial Assistance, and the Office of Fiscal Affairs all have visibility into the requirements when students leave the institution. This report will show all students identified by the registrar as having withdrawn, the date of determination, and the deadlines for NSLDS reporting, Exit Counseling, and R2T4 actions if necessary. This report will be visible to all three offices, and will identify when Title IV friends must be returned, automate the identification of the due dates for the return of Title IV funds, and timestamp the completion of the return of the funds, ensuring each action is taken within the required timeframe. It will improve oversight of this process as the status of the return of these funds will be visible to several staff members across several functions. Further, the Financial Aid office will identify an additional staff member to grant access to this report to assist the Director in ensuring Title IV funds are returned within the required timeframe moving forward. Timeline for Implementation of Corrective Action Plan: This report is currently under construction and will be fully implemented by Apr 1 2026.

View Audit 394414

Finding 1186663 (2025-001)

Material Weakness 2025

Regent University

VA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.516

Regent University agrees with this finding. The University will engage with the National Student Clearinghouse audit support office to further understand the analyst processing timelines to strategize effective submission and error resolution dates to ensure output is captured in the monthly NSC bat...

Regent University agrees with this finding. The University will engage with the National Student Clearinghouse audit support office to further understand the analyst processing timelines to strategize effective submission and error resolution dates to ensure output is captured in the monthly NSC batches. The University will continue to engage the established working group with appropriate Regent stakeholders to review suggested changes made by the NSC to reporting methods, time buffers between reports, reporting frequency, and other “upstream” preventative measures that may be taken to prevent file backlogs. Internally, the University will establish a customized and shared enrollment reporting tracker available to all stakeholders in the working group. This will transparently represent the dates to maintain the 60-day compliance window and allow us to manually intervene where possible. Regent University will implement the plan by June 30, 2026. Name of responsible parties: Elizabeth Bayless (University Registrar) & Tameka Lyons (Senior Associate Registrar)

View Audit 394364

Finding 1186657 (2025-002)

Material Weakness 2025

City of Elk Grove

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking

• Corrective Action Plan: The staff will ensure that all invoices affected by the fiscal year-end encumbrance rollover process are prioritized in the purchasing review workflow. The Purchasing Division, presently constituted of a newly onboard Purchasing Manager and Purchasing Specialist, will ensur...

• Corrective Action Plan: The staff will ensure that all invoices affected by the fiscal year-end encumbrance rollover process are prioritized in the purchasing review workflow. The Purchasing Division, presently constituted of a newly onboard Purchasing Manager and Purchasing Specialist, will ensure that established encumbrance rollover procedures are followed in coordination with key Finance Department staff who have supervisorial ownership of the encumbrance rollover process. The Purchasing Division will receive training from the Finance Department to ensure that it is able to take task ownership of its purchasing reviews involved within the fiscal year-end encumbrance rollover process. • Anticipated Completion Date: 6/30/2026 • Corrective Action Plan: The Construction Management (CM) Team will include a standing Progress Payment agenda item in the weekly progress meetings with the Contractor. During these meetings, the team will review all progress payments that have been submitted or are in progress and track their review and approval status. This process will ensure that progress payments are monitored regularly and processed within the required timeframe. Under standard practice, progress payments are typically processed and paid within two weeks of submission. The weekly tracking process will provide additional oversight to help ensure payments continue to be reviewed and approved in a timely manner. • Anticipated Completion Date: 04/01/2026

View Audit 394350

Finding 1186655 (2025-003)

Material Weakness 2025

Prairie State College - Community College District No. 515

IL

Special Tests & Provisions Questioned Costs Student Financial Aid

2025-003: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - 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 ...

2025-003: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - 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 ten 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 a material weakness relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The weekly Official Withdrawal report is reviewed and processed by the Assistant Dean. As applicable, a week after the calculation is performed and funds are returned to DOE, each student recorded is reviewed on the Common Origination and Disbursement (COD) site to ensure that funds were returned. This additional step is conducted monthly by members of the Financial Aid Management and student worker teams. Additionally, the Assistant Dean performs a monthly check of the Official Withdrawal report to ensure that the Return to Title IV calculation was performed for all required students. The review includes viewing the record in Colleague as well as COD. Responsible Person for Corrective Action Plan Yvette M. McGhee Assistant Dean of Financial Aid Implementation Date of Corrective Action Plan The Correction Action Plan was implemented at the beginning of the Fall 25 semester (approximately August 15, 2025)

View Audit 394348

Finding 1186647 (2025-004)

Material Weakness 2025

Lyford Consolidated Independent School District

TX

Cash Management Reporting School Nutrition Programs § 200.303

Reference Number: 2025-004 No secondary review of meal claim reimbursements prior to submission Corrective Action Plan: The District will implement procedures that incorporate a second review of meal reimbursement claims before the request is submitted for reimbursement during the monthly processing...

Reference Number: 2025-004 No secondary review of meal claim reimbursements prior to submission Corrective Action Plan: The District will implement procedures that incorporate a second review of meal reimbursement claims before the request is submitted for reimbursement during the monthly processing. Contact Person: Cristina Campbell Implementation Time Frame: August 31, 2026

View Audit 394343

Finding 1186644 (2025-004)

Material Weakness 2025

Sterling College

KS

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid

Contact person responsible for correction action – Michell Hall, CFO Anticipated completion date – June 30, 2025 Corrective action Sterling College is in agreement with the finding. At the time of noncompliance in this area the college was transitioning to a new software system for the college. The ...

Contact person responsible for correction action – Michell Hall, CFO Anticipated completion date – June 30, 2025 Corrective action Sterling College is in agreement with the finding. At the time of noncompliance in this area the college was transitioning to a new software system for the college. The software was required to “go dark” for a period time and during this time no processing could be completed. Because of other issues with the system, the R2T4 timeline for returning the funds was not calculated correctly and the deadline was missed by a few days. Administration did not realize the error until after the deadline had passed. As soon as the error was found, the process was completed immediately. We do not expect to have this issue in the future. The R2T4 process for review has always been that one person in the financial aid office is responsible for completing the process and another person reviews the documents once the process is complete. We will continue this process and look for other procedures to implement to ensure an accurate R2T4 process is completed.

View Audit 394339

Finding 1186614 (2025-001)

Material Weakness 2025

Community Action Team, Inc.

OR

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

3/20/2026 Community Action Team, Inc. respectfully submits the following corrective action plan for the year ending June 30, 2025. Kern & Thompson, LLC: Audit period: July 1, 2024 to June 30, 2025 The finding from the schedule of findings are discussed below. FINANCIAL STATEMENT FINDINGS 2025-001 Fe...

3/20/2026 Community Action Team, Inc. respectfully submits the following corrective action plan for the year ending June 30, 2025. Kern & Thompson, LLC: Audit period: July 1, 2024 to June 30, 2025 The finding from the schedule of findings are discussed below. FINANCIAL STATEMENT FINDINGS 2025-001 Federal Award Special Reporting Federal Funding Accountability and Transparency Act (FFATA) Material Non-Compliance and Material Weakness in Internal Controls over Compliance (Repeat of finding 2023-003, 2024-002) Recommendation: The Organization should establish written policies and procedures regarding review of grant agreements for compliance requirements along with written policies and procedures for first-tier subawards including tracking and proper internal control procedures. Action Taken: Management concurs with the finding and has defined corrective action to address it. We understand a material weakness is identified in the internal control over special reporting. We have identified gaps in our reporting processes and worked to implement changes to ensure compliance with special reporting requirements. The responsibility for reporting under the Federal Funding Accountability and Transparency Act (FFATA) will be within the Fiscal Department. Policies and procedures will be updated regarding special reporting requirements. The Fiscal department will also be responsible for reviewing all contracts to identify all compliance requirements. Tracking procedures will be implemented to ensure reports are filed timely. The above identified corrective action was implemented in July 2024 and subsequent filing for 2025 and 2026 are compliant. Stacey Wilson, Fiscal Director, has implemented a tracking system for the FFATA. Should you have any questions regarding this plan, please contact me at 503-366-6563. Sincerely, Daniel Brown Executive Director

View Audit 394320

Finding 1186608 (2025-001)

Material Weakness 2025

1260 Housing Development Corporation

PA

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

It is the goal of the Corporation to maintain compliance with regulatory requirements. Where hardships are encountered, the Corporation remains in ongoing communication with respective regulatory agencies to promote transparency and mitigate risk of loss in funding or default.

View Audit 394308

Finding 1186602 (2025-002)

Material Weakness 2025

Summit Academy Oic

MN

Questioned Costs Student Financial Aid Reporting § 200.303

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the Academy reevaluate its procedures and review policies surrounding controls implemented for Title IV Aid. Explanation of disagreement with audit finding: There is no disagreement with the audit find...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the Academy reevaluate its procedures and review policies surrounding controls implemented for Title IV Aid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Per finding 2025-002, Summit Academy has been completing the control piece when processing Title IV aid. To further the control of this process, the Financial Aid Manager will provide initials to show evidence of review. Name(s) of the contact person(s) responsible for corrective action: Rachael Farnell Planned completion date for corrective action plan: 07/01/2025

View Audit 394300

Finding 1186601 (2025-001)

Material Weakness 2025

Summit Academy Oic

MN

Questioned Costs Student Financial Aid Reporting

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the Academy reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explana...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the Academy reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Manager will run reports every thirty days and students will be certified in NSLDS every 30 days to ensure their enrollment status is reported in a timely manner. The Financial Aid Manager is also tracking the NSLDS changes on a spreadsheet. Name(s) of the contact person(s) responsible for corrective action: Rachael Farnell Planned completion date for corrective action plan: 07/01/2025

View Audit 394300

Finding 1182924 (2025-042)

Material Weakness 2025

State of South Carolina

SC

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The findings from the schedule of findings and questioned costs are discussed below. The findings numbered consistently with the numbers a...

Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The findings from the schedule of findings and questioned costs are discussed below. The findings numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAM AUDIT Department of Health and Human Services [2025-042] (Reporting) Maternal and Child Health Services Block Grant to the States Assistance Listings: 93.994 Disposition of Audit Finding: The Department of Public Health concurs with the audit finding. Corrective Action: The variance identified occurred because the amounts reported were compiled from internal supporting documentation rather than directly from SCEIS. While reported totals met the minimum required thresholds for Matching and Earmarking, the department recognizes the importance of alignment with the official accounting system. Going forward, the budget analyst will prioritize using SCEIS data when preparing reports, and the department will continue to monitor reporting procedures to ensure accuracy and consistency. Anticipated Completion Date: June 30, 2026 The contact persons responsible for corrective action: . Meredith Murphy, Director, Budgets & Financial Planning at 803-898-4222

View Audit 394274

Finding 1182922 (2025-040)

Material Weakness 2025

State of South Carolina

SC

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The findings from the schedule of findings and questioned costs are discussed below. The findings numbered consistently with the numbers a...

Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The findings from the schedule of findings and questioned costs are discussed below. The findings numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAM AUDIT Department of Health and Human Services [2025-040] (Earmarking and Level of Effort) Maternal and Child Health Services Block Grant to the States Assistance Listings: 93.994 Disposition of Audit Finding: The Department of Public Health concurs with the audit finding. Corrective Action: We acknowledge that the level of effort amount reflected in the electronic signature approval for the FY26 Application/FY24 Annual Report was understated by $279,390. This variance resulted from a data extraction issue and does not reflect unallowable expenditures or misallocation of funds. The overall level of effort for the grant remains supported and exceeds the minimum required, and the impact of the discrepancy is immaterial relative to the total grant award. Controls are in place to review and validate level of effort allocations during report preparation, and any updates identified during this process will be accurately reflected in the submitted documentation. The agency has had ongoing discussions with the Grantor regarding our methodology for allocating administrative costs. During those discussions, we were informed that states have flexibility in how the calculation is prepared and we were provided with examples of methodologies used by several other states. While our administrative percentage for the current reporting period slightly exceeded the 10 percent, we have been actively working with the Grantor to evaluate alternative approaches for calculating these costs. Due to the recent agency split, HPS reorganization, and bureau management transitions, we have continued using our current methodology while considering potential adjustments. While reviewing these methodologies, we will assess administrative costs to ensure compliance with the 10 percent cap in future periods. Anticipated Completion Date: June 30, 2026 The contact person responsible for corrective action: . Meredith Murphy, Director, Budgets & Financial Planning at 803-898-4222

View Audit 394274

Finding 1182913 (2025-033)

Material Weakness 2025

State of South Carolina

SC

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

The South Carolina Department of Social Services (SCDSS) respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbere...

The South Carolina Department of Social Services (SCDSS) respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAM AUDIT U.S. Department of Health and Human Services Child Care and Development Fund (CCDF) Cluster – Assistance Listing No. 93.575 and 93.596 Disposition of Audit Finding: The SCDSS concurs with the audit finding. Corrective Action: The Department now has controls in place for a more in-depth review by the Grants Accounting Manager of federal reporting to ensure expenditures are reported accurately on the Federal ACF 696 Form. Anticipated Completion Date: Completed Names of the contact persons responsible for corrective action: • Courtney Hogue, Controller at 803-898-7488 • Hiba Khalaf, Grants Accounting Manager at 803-898-7484

View Audit 394274

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