Corrective Action Plans

Finding 554027 (2024-007)

Material Weakness 2024

CA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

The District acknowledges this finding and is committed to strengthening internal controls to ensure compliance with federal time accounting requirements. The State and Federal Programs Department has received training on Time and Effort procedures, and additionally training is being provided to sch...

The District acknowledges this finding and is committed to strengthening internal controls to ensure compliance with federal time accounting requirements. The State and Federal Programs Department has received training on Time and Effort procedures, and additionally training is being provided to school sites to reinforce accurate time certification and documentation for federal fund expenditures. To address the deficiencies, the district will shift from an annual to a monthly reconciliation process, ensuring that employee salaries charged to Title I accurately reflect actual work performed. The State and Federal Programs Department will collaborate with the Budget Department to systematically track employees funded through Title I and verify that all required PARs are completed and maintained.

View Audit 352638 Questioned Costs: $1

Finding 553964 (2024-002)

Significant Deficiency 2024

University of Western States

OR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Identifying Number: 2024-002 Finding: Special Tests: Enrollment Reporting – Improper Reporting of Withdrawal Date Applicable Regulation: Per the National Student Loan Data System (NSLDS) enrollment reporting guide (Section 4.4.3) when a student withdraws during a term, the effective date for the wi...

Identifying Number: 2024-002 Finding: Special Tests: Enrollment Reporting – Improper Reporting of Withdrawal Date Applicable Regulation: Per the National Student Loan Data System (NSLDS) enrollment reporting guide (Section 4.4.3) when a student withdraws during a term, the effective date for the withdrawn status is the withdrawal date used by the Institution in accordance with 34 CFR 668.22. Finding: 3 out of a total of 24 students tested for enrollment reporting in NSLDS had an incorrect date listed as the effective date of the student’s enrollment status. Summary: During our enrollment testing, we noted that the effective date of withdrawal in NSLDS for 3 students tested was incorrectly listed as the date of determination by UWS instead of the withdrawal date determined in accordance with 34 CFR 668.22. Internal controls in place did not identify the errors. Three students with incorrect enrollment reporting dates were due to the student’s out of school status treated by the relevant University department as an unofficial withdrawal instead of an official withdrawal for enrollment reporting purposes. The Dates of Determination were therefore used incorrectly. Corrective Action Planned or Taken: The University of Western States has updated its policy for all out of school and reporting for all out of school students. Additionally, an internal Decision Tree resource document has also been created for use when processing student withdrawals and reporting student statuses. All out of school students will have the appropriate out of school date selected and submitted for enrollment roster reporting based on the updated policy and the supplemental Decision Tree. UWS staff has also reviewed all students and confirms reporting statuses align with the updated policy. Contact Person: Michelle Miller, Senior Vice President of Enrollment Management mmiller10@tcsedsystem.edu Anticipated Completion Date: September 17, 2024

View Audit 352615

Finding 553963 (2024-001)

Significant Deficiency 2024

University of Western States

OR

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Identifying Number: 2024-0001 Finding: Eligibility – Determining Federal Direct Student Loan Awards Applicable Regulation: Per 34 CFR 685.203(b)(iii), in the case of a graduate or professional student for a period of enrollment beginning on or after July 1, 2012, the total amount the student may bo...

Identifying Number: 2024-0001 Finding: Eligibility – Determining Federal Direct Student Loan Awards Applicable Regulation: Per 34 CFR 685.203(b)(iii), in the case of a graduate or professional student for a period of enrollment beginning on or after July 1, 2012, the total amount the student may borrow for any academic year of study under the Unsubsidized Loan program may not exceed $8,500. Per 34 CFR 685.203(c)(2)(v), the additional amount that a student described in paragraph (c)(1)(i) of this section may borrow under the Direct Unsubsidized Loan Program for any academic year of student may not exceed the following: in the case of a graduate or professional student, $12,000. Finding: UWS improperly awarded 6 out of 6 students Unsubsidized Federal Direct Loans in excess of the maximum amount for one academic year of $20,500. Summary: During testing of eligibility, six out six students selected for testing within the Doctor of Naturopathic Program were overawarded Unsubsidized Federal Direct Loans. Eligibility testing was performed over 40 other students with no exceptions. We determined that UWS improperly awarded 6 out of 6 students Unsubsidized Federal Direct Loans in excess of the maximum amount for one academic year of $20,500. The total overawards accumulated to $119,443 in total loan funds. The students were awarded the higher annual Direct Unsubsidized Loan limits for certain graduate and professional health professions students. Schools may award the increased unsubsidized amounts to students who are enrolled at least half time in certain health professions programs. The programs must be accredited by specific accrediting agencies for students to qualify for additional unsubsidized loan amounts. The UWS Naturopathic Medicine Doctoral program has not yet achieved the required accreditation from The Council on Naturopathic Medical Education Corrective Action Planned or Taken: During the course of an internal audit of student awards in the Naturopathic Medicine Doctoral program it was determined that the required programmatic accreditation had not been achieved from the Council on Naturopathic Medical Education to qualify for the additional Health Professions unsubsidized loan eligibility. As a result of this finding a thorough audit was completed for all students that were enrolled in the program since the first class began in October of 2023. In total six students were identified, and awards were adjusted to the proper annual loan limit of $20,500. The Institution made students whole by forgiving any student balances that would have been paid by theover award amount. In addition, the software configuration was changed to ensure moving forward that students receive up to the proper maximum of $20,500 until proper accreditation is achieved. Contact Person: Michelle Miller, Senior Vice President of Enrollment Management mmiller10@tcsedsystem.edu Anticipated Completion Date: September 13, 2024

View Audit 352615 Questioned Costs: $1

Finding 553920 (2024-001)

Significant Deficiency 2024

Atlantic University College, Inc.

PR

Student Financial Aid Subrecipient Monitoring Special Tests & Provisions

Response to audit report Audit Period: June 30,2024 Audit Finding: Finding No. 2024-01 Special Tests and Provisions - Return of Title IV Funds Corrective Action: Since August 2023, the institution has implemented a new unofficial withdrawals (UW) policy. This policy defines an unofficial withdrawal ...

Response to audit report Audit Period: June 30,2024 Audit Finding: Finding No. 2024-01 Special Tests and Provisions - Return of Title IV Funds Corrective Action: Since August 2023, the institution has implemented a new unofficial withdrawals (UW) policy. This policy defines an unofficial withdrawal as a student who stops attending one or more courses without officially withdrawing. An unofficial withdrawal will be assigned to any student who has consecutively ceased attending a course for three weeks and for whom no evidence of attendance is available at the time of reporting within the specified period. If a student stops attending all their courses, the Registrar's Office will inactivate the student and issue a report to the Financial Aid office for an R2T4 calculation. This process will occur on the last instructional day before the final exams, as outlined in the academic calendar. According to the policy, Faculty members submit a report of students who have stopped attending (using an official form) and indicate the last date of academic activity for each student reported as UW. These students are not assigned a grade but rather a "UW." Students who complete the course by continuing to attend but fail to meet the academic requirements receive a grade of "F." In addition, effective March 2025, the Academic Deanship has established an institutional policy for submitting grade records (roll books) at the end of each academic term. Since 2024, some faculty members have participated in a pilot project to adopt the Electronic Gradebook (Roll book). After adjusting the system, the institution will offer training sessions to all faculty members. By the end of the February-May 2025 term, faculty will submit the required documentation to maintain records of the grades assigned to each student. Name of the Contact Person: Norma Ortiz, EdD Academic Dean 787-720-1022 ext. 1138 nortiz@atlanticu.edu Projected Completion Date: Beginning in May 2025, the institution will require all faculty members to submit roll books. The Academic Dean's Office will ensure compliance with this new policy. Ramón Barquín Torres Chairman of the Board rbarquin3@atlanticu.edu

View Audit 352586

Finding 553917 (2024-001)

None 2024

Massachusetts School of Law at Andover, INC

MA

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

AUDIT FINDING Finding 2024-001 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor's finding and identification of a deficiency in our internal controls. ACTIONS TAKEN OR PLANNED We will increase internal controls to ensure all NSLDS status ...

AUDIT FINDING Finding 2024-001 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor's finding and identification of a deficiency in our internal controls. ACTIONS TAKEN OR PLANNED We will increase internal controls to ensure all NSLDS status reporting is done correctly. EMPLOYEE/ DIVISION RESPONSIBLE Financial Aid Director TIMELINE AND ESTIMATED COMPLETION DATE Immediately

View Audit 352568

Finding 553821 (2024-001)

Significant Deficiency 2024

Massachusetts College of Art and Design

MA

Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Plan The College is required to notify students who have borrowed Title IV student loans to complete loan exit counseling if they withdraw, take a leave of absence, are enrolled less than half-time or have completed their academic program. The Director, or designee, will evaluate s...

Corrective Action Plan The College is required to notify students who have borrowed Title IV student loans to complete loan exit counseling if they withdraw, take a leave of absence, are enrolled less than half-time or have completed their academic program. The Director, or designee, will evaluate students in the above conditions twice a month and email students about the requirement to complete loan exit counseling. In addition, at the end of the fall, spring and summer terms, the Director will request a list of students who completed programs from the Registrar, identify those with loans and send the notice. Timeline for Implementation of Corrective Action Plan: The corrective action plan was implemented in January 2025.

View Audit 352501

Finding 553782 (2024-006)

Significant Deficiency 2024

Council on Substance Abuse Ncadd

AL

Questioned Costs Cash Management Significant Deficiency § 200.302

The Finance staff has already begun to regularly review grant budgets to ensure that expenses are allowable for reimbursement. Indirect costs for the federal grants are charged to a separate Indirect Cost ledger to ensure accurate tracking and reporting.

View Audit 352372 Questioned Costs: $1

Finding 553762 (2024-001)

Significant Deficiency 2024

Family Service Agency of Santa Barbara

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.430

Management Response and Corrective Action Plan 1. Automatic payments for recurrent utility services are covered by blanket approval to ensure timely remittances. Individual utility invoices are not individually approved but are reviewed by agency location by the Operations department during their mo...

Management Response and Corrective Action Plan 1. Automatic payments for recurrent utility services are covered by blanket approval to ensure timely remittances. Individual utility invoices are not individually approved but are reviewed by agency location by the Operations department during their monthly finance meeting. Management has elected this method as most efficient for the volume and timeliness required. Documentation of the review during the meetings will be kept as evidence of review of these expenses. 2. Management allocates payroll for exempt salaried employees on an hourly basis to fund sources based on the 80-hour period for which they are compensated. Any hours worked in excess of 80 hours by these employees are not compensated nor charged to fund sources. Exempt salaried employees have been directed to report only compensated time on timesheets. 3. We concur with this finding. Changes in pay rates for staff who perform multiple roles will be redefined to include all possibly affected program fund sources that staff may impact. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executive Officer, lbrabo@fsacares.org Denise Cicourel, Chief Operating Officer, denise@fsacares.org Jaime Kuczkowski, Chief Financial Officer, jaime@balancefm.com Anticipated Completion Date: Education and documentation on the above have already started and will be completed by June 30, 2025.

View Audit 352353

Finding 553757 (2024-001)

Material Weakness 2024

Xavier University of Louisiana

LA

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

The University has established policies and procedures to report a change in a student’s enrollment status in its next updated Enrollment Reporting roster. The University will take the necessary steps to ensure compliance with established policies and procedures with regard to reporting a change in ...

The University has established policies and procedures to report a change in a student’s enrollment status in its next updated Enrollment Reporting roster. The University will take the necessary steps to ensure compliance with established policies and procedures with regard to reporting a change in a student’s enrollment status.

View Audit 352339

Finding 553756 (2024-001)

Significant Deficiency 2024

Syracuse Cooperative Federal Credit Union

PA

Questioned Costs Matching / Level of Effort / Earmarking

The Credit Union will update the record retention policy, and provide additional training to staff regarding retention requirements to ensure records are destroyed according to the policy schedule.

View Audit 352323 Questioned Costs: $1

Finding 553705 (2024-002)

None 2024

American Indian Community Housing Organization

MN

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.305 § 200.317 § 200.326

Corrective Action Plan We are in the process of updating the Organization’s written policies and procedures to include the requirements of the Uniform Guidance. Completion Date Fiscal year end 2025

View Audit 352313

Finding 553699 (2024-002)

Significant Deficiency 2024

Invest in Kids

CO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303

Invest in Kids updated its policies and procedures in October 2024. The updated language states “Disbursements to subrecipients of federal funds: The Director(s) and Finance & Administrative Manager will review all relevant documentation to confirm that funds were used for the approved amount and in...

Invest in Kids updated its policies and procedures in October 2024. The updated language states “Disbursements to subrecipients of federal funds: The Director(s) and Finance & Administrative Manager will review all relevant documentation to confirm that funds were used for the approved amount and intended activity, goods, or services, and that only allowable expenses are charged. Invoice payments will be delayed until the necessary supporting documentation is received and verified.” Additionally, all staff participated in the organization's annual financial management and internal controls training in October 2024 with a focus on the accounts payable and invoicing process.

View Audit 352269 Questioned Costs: $1

Finding 553698 (2024-001)

Significant Deficiency 2024

Invest in Kids

CO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

Invest in Kids updated its human resources system to ensure timesheets accurately reflect time allocated across various funding sources and cost objectives. Additionally, all staff attended the organization’s annual financial management and internal controls training in October 2024, that included u...

Invest in Kids updated its human resources system to ensure timesheets accurately reflect time allocated across various funding sources and cost objectives. Additionally, all staff attended the organization’s annual financial management and internal controls training in October 2024, that included updated policies and a focus on accurate submissions of time and effort. Policy reviews have also been completed by management.

View Audit 352269 Questioned Costs: $1

Finding 553682 (2024-002)

Significant Deficiency 2024

Lane College

TN

Reporting Student Financial Aid Matching / Level of Effort / Earmarking

Lane College acknowledges the audit finding regarding delayed reporting of withdrawal and graduation dates to the National Student Loan Data System (NSLDS). The College recognizes the importance of timely and accurate reporting as a critical compliance requirement under 2 CFR Part 200 and the compli...

Lane College acknowledges the audit finding regarding delayed reporting of withdrawal and graduation dates to the National Student Loan Data System (NSLDS). The College recognizes the importance of timely and accurate reporting as a critical compliance requirement under 2 CFR Part 200 and the compliance supplement. In response to this audit finding, Lane College commits to implementing immediate and sustained corrective actions as follows: 1. Enhanced Tracking System: Lane College will implement a robust tracking system specifically designed to monitor student enrollment status changes, including withdrawals and graduations, to ensure these changes are promptly identified and reported. The tracking system will be integrated within the existing enrollment management software, enabling automatic notifications to designated staff when an enrollment status change occurs. 2. Internal Control Improvements: The College will strengthen internal controls by clearly delineating responsibilities for enrollment reporting among relevant departments. The Registrar's Office will have primary accountability for overseeing timely reporting, supported by coordinated 3. checks and balances from the Financial Aid Office to cross-verify reporting accuracy and timeliness. 4. Staff Training: Regular training sessions will be conducted for all staff involved in reporting enrollment status changes. These trainings will focus on compliance requirements, reporting timelines, and use of the updated tracking and reporting system. Attendance will be mandatory, and training effectiveness will be evaluated through periodic assessments. 5. Periodic Audits: To sustain compliance, the College will institute internal audits conducted quarterly by the Office of Enrollment Management. These audits will sample enrollment status changes and assess the timeliness of reports submitted to NSLDS. Audit results will be documented, reviewed by senior management, and any deviations will be promptly addressed. 6. Reporting Accountability: Staff responsible for reporting enrollment status changes will be required to submit monthly summaries of reporting activities to their supervisors. Supervisors will review these summaries to ensure adherence to the 60-day reporting deadline and address any delays proactively. Lane College is committed to rectifying this compliance issue swiftly and effectively. The College understands that maintaining accurate and timely reporting to NSLDS is essential to prevent inaccuracies in student loan records, avoid potential financial consequences, and uphold regulatory compliance. These measures demonstrate our dedication to robust compliance practices and continuous institutional improvement.

View Audit 352252

Finding 553657 (2024-005)

Material Weakness 2024

University of Puerto Rico

PR

Student Financial Aid Special Tests & Provisions Reporting

Federal Program: Student Financial Assistance (SFA) Cluster - Various ALN Compliance Requirement - Enrollment Reporting Management’s Response The UPR concurs with this finding. On February 26, 2025, we met with all deans for Academic Affairs and explained to them the importance of complying with ...

Federal Program: Student Financial Assistance (SFA) Cluster - Various ALN Compliance Requirement - Enrollment Reporting Management’s Response The UPR concurs with this finding. On February 26, 2025, we met with all deans for Academic Affairs and explained to them the importance of complying with federal requirements. Twenty-two exceptions were found in the FY2023 single audit report, and an exception was found in FY2024 single audit report. We recognize that we have improved, however, we are not satisfied with the results. We understand that we have not achieved 100% compliance, and our correction action plan remains in force. We will take additional actions such as: • Continue to guide professors on the importance of taking and reporting attendance timely. • One of the special assistants of the Vice Presidency for Academic Affairs will send a reminder to the registrars every month indicating how much time they have left to inform the NSLDS of the change in status on or before 60 days after the change occurred. • The next meeting of the University Board will be used to inform members (chancellors, faculty, and student representatives) so that they can take the message to their institutional units. The goal is to have 100% compliance. Responsible Person or Office: Executive Vice President for Academic Affairs and Research. Timeline: 2025-2026

View Audit 352239

Finding 553656 (2024-004)

Material Weakness 2024

University of Puerto Rico

PR

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

Federal Program: Student Financial Assistance (SFA) Cluster - Various ALN Compliance Requirement - Return of Title IV Funds Management’s Response The UPR concurs with this finding. Since April 2024, Río Piedras implemented the following procedure for students who request a total withdrawal. 1. T...

Federal Program: Student Financial Assistance (SFA) Cluster - Various ALN Compliance Requirement - Return of Title IV Funds Management’s Response The UPR concurs with this finding. Since April 2024, Río Piedras implemented the following procedure for students who request a total withdrawal. 1. The information system office produces a list of students who request total withdrawal. 2. This list is received by the financial aid office. 3. The financial aid office identifies the students with financial aid. 4. The financial aid office sends to the fiscal financial aid office the students who requested total withdrawal and received financial aid. 5. The fiscal financial aid office analyzes the cases and prepares the R2T4 form. 6. The finance office returns the determined amount to ED using the G5 platform. This procedure worked well for students who requested a total withdrawal but did not prevent another case in Río Piedras noted by the auditor in which the student never attended his courses (Note: The three additional cases of Río Piedras in which the student requested total withdrawal occurred before the implementation of this process (April 2024)). Neither will work for another case identified by the auditors for which the student stopped attending on the Mayagüez campus. For the three cases of the Cayey campus in which the student requested a total withdrawal and the funds were returned after 45 days, the employee in charge was a new employee in the fiscal office without direct supervision because her supervisor, the finance director, was on maternity leave. Currently, the Cayey campus has a finance coordinator, a position between the fiscal office director and the finance director. The finance coordinator will directly supervise the fiscal office. In his or her absence, the director will oversee the fiscal office. In May 2025, the finance office at central administration will have a meeting with the finance directors and fiscal financial aid directors to discuss this finding and establish a uniform procedure to address: • Students who requested total withdrawal. • Students who stopped attending. • Students who never attended. Responsible Person or Office: Finance office at the central administration and finance offices at each of the eleven (11) institutional units. Timeline: 2025-2026

View Audit 352239

Finding 553654 (2024-002)

Material Weakness 2024

University of Puerto Rico

PR

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking

Federal Programs: Student Financial Assistance (SFA) Cluster - Various ALN COVID-19 Higher Education Emergency Relief Fund (HEERF) - 84.425 Compliance Requirement – Cash Management Management’s Response The UPR concurs with this finding. In two instances, UPR requested funds to G5 with too much ...

Federal Programs: Student Financial Assistance (SFA) Cluster - Various ALN COVID-19 Higher Education Emergency Relief Fund (HEERF) - 84.425 Compliance Requirement – Cash Management Management’s Response The UPR concurs with this finding. In two instances, UPR requested funds to G5 with too much time in advance. The central administration finance office asked for all units' payment schedules. We will review them and, if necessary, request that schedules include the date to request funds to G5 and the payment date. Schedules must be approved and signed by a finance director’s representative. Staff from the financial aid, fiscal affairs, finance, and disbursement offices will be trained on the FSA Handbook, specifically about requesting and managing FSA funds. We will discuss potential errors that may occur during the process and how, as a group, they can monitor and prevent missed payment deadlines. For example, if the finance office receives G5 funds before the scheduled date, the payment date to students must be brought forward. This type of monitoring and awareness of potential non-compliance should result in compliance with the regulations. Responsible Person or Office: Finance office at the central administration and finance offices at the eleven (11) institutional units. Timeline: 2025-2026

View Audit 352239

Finding 553638 (2024-004)

Significant Deficiency 2024

Anna Marie's Alliance

MN

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2024-004 Crime Victim Assistance -Assistance Listing No. 16.575 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review a...

2024-004 Crime Victim Assistance -Assistance Listing No. 16.575 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdowns and reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has designated an individual to review and approve the cash reimbursement requests and reports prior to submission. Name(s) of the contact person(s) responsible for corrective action: Tracy Johnson, Director of Finance Planned completion date for corrective action plan: June 30, 2025. If the U.S. Department of Justice has questions regarding this plan, please call Tracy Johnson at 320- 251-7203 ext. 257.

View Audit 352209

Finding 553636 (2024-002)

Significant Deficiency 2024

Anna Marie's Alliance

MN

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.318 § 200.326

SIGNIFICANT DEFICIENCY 2024-002 Crime Victim Assistance -Assistance Listing No. 16.575 Recommendation: The Organization should continue to apply its current procurement policy to new and existing vendors to ensure proper documentation is retained in accordance with said procurement policy and SA UG...

SIGNIFICANT DEFICIENCY 2024-002 Crime Victim Assistance -Assistance Listing No. 16.575 Recommendation: The Organization should continue to apply its current procurement policy to new and existing vendors to ensure proper documentation is retained in accordance with said procurement policy and SA UG. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will apply its current procurement policy to new and existing vendors in order to comply with applicable procurement requirements. Name(s) of the contact person(s) responsible for corrective action: Tracy Johnson, Director of Finance Planned completion date for corrective action plan: June 30, 2025

View Audit 352209

Finding 553628 (2024-001)

None 2024

Nashoba Regional School District

MA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.309

Finding 2024-001 Condition: Costs were recorded for service periods prior to grant approval date. Corrective Action Planned: The district will implement controls to prevent the recording of costs for service periods prior to grant approval date by written guidance to all staff involved in federal ...

Finding 2024-001 Condition: Costs were recorded for service periods prior to grant approval date. Corrective Action Planned: The district will implement controls to prevent the recording of costs for service periods prior to grant approval date by written guidance to all staff involved in federal grant funds. Please note, that the practice at question is not in violation of school committee policy as we have not made any expenditures outside that entity’s approval date. Anticipated Completion Date: By July 1, 2025 Contact: Ross Mulkerin, Director of Finance and Operations

View Audit 352205 Questioned Costs: $1

Finding 553626 (2024-004)

Significant Deficiency 2024

Town of Bridgwater, Vermont

VT

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302

Finding: 2024-004 Written Financial Policies- Activitities Allowable, Allowable Cost Name of responsible official: Melissa Spear -Treasurer Corrective action: Adopt suggested policies as outlined by auditor. Anticipated completion date: June 30, 2025

View Audit 352202

Finding 553612 (2024-003)

Material Weakness 2024

Seda Council of Governments

PA

Matching / Level of Effort / Earmarking

U.S DEPARTMENT OF COMMMERCE COVID-19-Economic Development Administration- CARES RLF - Assistance Listing No. 11.307, Grant period - Year ended June 30, 2024. See finding 2024-002 – listed below. ALLOWANCE FOR UNCOLLECTIBLE LOANS Recommendation: When management determines a loan is uncollectible, the...

U.S DEPARTMENT OF COMMMERCE COVID-19-Economic Development Administration- CARES RLF - Assistance Listing No. 11.307, Grant period - Year ended June 30, 2024. See finding 2024-002 – listed below. ALLOWANCE FOR UNCOLLECTIBLE LOANS Recommendation: When management determines a loan is uncollectible, they should ensure an allowance is recorded. Management Response: Management concurs with finding. Planned Corrective Action: The Finance Department will include the Fiscal Manager and Fiscal Controller in any communications regarding problematic loans to ensure proper reporting. Persons Responsible: Jamie Carnes, Fiscal Controller Anticipated Completion Date: March 31, 2025.

View Audit 352193

Finding 553590 (2024-002)

Significant Deficiency 2024

City of Dowagiac

MI

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

Finding 2024-002 Significant Deficiency and Noncompliance - Lack of Required Uniform Guidance Policies and Procedures Condition: The City did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Anticipated Completion Date: September 30, 2025 Corrective Ac...

Finding 2024-002 Significant Deficiency and Noncompliance - Lack of Required Uniform Guidance Policies and Procedures Condition: The City did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Anticipated Completion Date: September 30, 2025 Corrective Action: The City will implement a new policy document specifically for Uniform Grant Compliance to have one document to ensure compliance.

View Audit 352186

Finding 553579 (2024-006)

Material Weakness 2024

City of South Portland, Maine

ME

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

Management’s Response/Corrective Action Plan: Management will have staff prepare monthly personnel activity reports for time worked on grants and will review and adjust budgeted payroll allocations accordingly. Monthly budget report have already been set up on the Google Drive for management and sta...

Management’s Response/Corrective Action Plan: Management will have staff prepare monthly personnel activity reports for time worked on grants and will review and adjust budgeted payroll allocations accordingly. Monthly budget report have already been set up on the Google Drive for management and staff to access and review.

View Audit 352169

Finding 553572 (2024-007)

Significant Deficiency 2024

City of South Portland, Maine

ME

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

Management’s Response/Corrective Action Plan: The Director and Operations Manager abruptly left in spring of 2024 and the City contracted with Greater Portland Metro to run the service until we could determine next steps. The City Council approved joining Greater Portland Metro in September 2024, e...

Management’s Response/Corrective Action Plan: The Director and Operations Manager abruptly left in spring of 2024 and the City contracted with Greater Portland Metro to run the service until we could determine next steps. The City Council approved joining Greater Portland Metro in September 2024, effective January 2025. The City no longer has a bus service.

View Audit 352169

Corrective Action Plans

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