Corrective Action Plans

Finding 1210423 (2025-003)

Material Weakness 2025

Housing Authority of the City of Burliington

WI

Reference Number: 2025-003 Description: Inadequate Reserve Funds Corrective Action Plan: The Housing Authority of the City of Burlington will carefully review the requirements of the debt service agreements regarding reserve funds and inquire of the U.S. Department of Agriculture to ensure these fun...

Reference Number: 2025-003 Description: Inadequate Reserve Funds Corrective Action Plan: The Housing Authority of the City of Burlington will carefully review the requirements of the debt service agreements regarding reserve funds and inquire of the U.S. Department of Agriculture to ensure these funds are at the appropriate balance. Anticipated Corrective Action Plan Completion Date: ongoing Contact Information: For additional information regarding this finding, please contact Arlene Odeja, Property Manager at 262-763-5566.

View Audit 399876

Finding 1210412 (2025-001)

Material Weakness 2025

Golden Years Senior Apartments, Inc. 122-Ee-078-Wah-Np

CA

HUD Housing Programs Subrecipient Monitoring Cash Management

Statement of Condition #2025-001 (CFDA 14.157): During 2025, the Corporation did make its required residual receipts deposit of $44,817. In addition, the Corporation made a payment on the CRA loan of $44,817 without HUD approval. Recommendation: The Corporation and management should deposit surplus ...

Statement of Condition #2025-001 (CFDA 14.157): During 2025, the Corporation did make its required residual receipts deposit of $44,817. In addition, the Corporation made a payment on the CRA loan of $44,817 without HUD approval. Recommendation: The Corporation and management should deposit surplus cash into the residual receipts reserve upon receipt of the audited financial statements. Management should then seek HUD approval via HUD Form 9250 for payment on the CRA loan after the invoice is received. Action(s) taken or planned on the finding: The Corporation and management agree with the recommendation. No further action is required.

View Audit 399866

Finding 1208882 (2025-002)

Material Weakness 2025

Sumter County Commission on Alcohol and Drug Abuse

SC

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.516

Management agrees with the finding and will strengthen procedures over documenta􀆟on and drawdown processes, including 􀆟mely, organized maintenance of suppor􀆟ng documenta􀆟on and improved processes for preparing and suppor􀆟ng reimbursement requests.

View Audit 399833

Finding 1208846 (2025-002)

Material Weakness 2025

Town of Westford

MA

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

2025-002 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be strengthened to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...

2025-002 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be strengthened to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District has begun reviewing and strengthening its internal procedures to ensure that required time and effort certifications for employees charged to the Special Education Cluster are completed accurately and in a timely manner. Going forward, the District will reinforce timelines for completion, provide reminders to responsible staff, and implement additional monitoring procedures to ensure certifications are collected, reviewed, and retained in accordance with federal requirements. Name(s) of the contact person(s) responsible for corrective action: Special Education Department, in coordination with Business office. Planned completion date for corrective action plan: April 30, 2026

View Audit 399773

Finding 1208821 (2025-001)

Material Weakness 2025

Fahrney-Keedy Memorial Home, Inc.

MD

Reporting Matching / Level of Effort / Earmarking

Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track:  Cash flow is monitored weekly and forecasted on a rolling 12-...

Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track:  Cash flow is monitored weekly and forecasted on a rolling 12-week basis.  Existing vendor contracts were reviewed and changes made to reduce expenses moving forward into the 2026 fiscal year. Contracts are continually evaluated and renegotiated, where possible, for potential cost savings.  We implemented a robust and detailed budget development process to continue cost-cutting measures into 2026 and beyond. Directors are accountable to their budget guidelines to ensure expenses are appropriately managed.  The 36-unit Independent Living expansion project remains a high priority. The model home construction was completed in November 2025, with showings and open houses now underway. New homes are expected to commence construction in 2026. The sale and occupancy of these units are expected to generate substantial future cash flows for the organization.  We continue to prioritize aggressive staff recruitment to eliminate agency staffing needs. The steady decline in contract staff utilization continued in 2025, with a decrease in contract nursing costs of $317,000 or 15.6% compared to prior year. It is our goal to fully eliminate agency staffing in 2026. Rising labor costs continue to challenge cost savings measures; however, the organization is committed to managing labor costs appropriately and reducing expenses where possible. For example, in 2026, incentive bonuses for nursing shift pick-ups have been eliminated.  Management enacted a progressive plan to increase census in each of its business lines to increase revenue through focused marketing efforts and referral partnerships. Average daily census improved from 133 beds or 79% occupancy in 2024 to 145 beds or 92% occupancy in 2025. Looking ahead to 2026, the organization is focusing its efforts on achieving a more favorable skilled nursing payer mix while maintaining a strong occupancy.

View Audit 399704

Finding 1208571 (2025-084)

Material Weakness 2025

State of Alaska

AK

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding: 2025-084 - The University did not properly maintain documentation to demonstrate a student’s intent to become a permanent resident. Questioned Costs: None Assistance Listing Number: 84.044 Assistance Listing Title: TRIO Cluster Views of Responsible Officials (state whether your agency agree...

Finding: 2025-084 - The University did not properly maintain documentation to demonstrate a student’s intent to become a permanent resident. Questioned Costs: None Assistance Listing Number: 84.044 Assistance Listing Title: TRIO Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): Services for the students involved have been terminated. UAA has reviewed the current procedures and implemented system improvements to prevent similar omissions in the future. The existing student eligibility verification checklist has been reviewed thoroughly to ensure all required documentation is in place; and a random sample of students files will be reviewed semi-annually to proactively identify any issues. In addition, all the staff involved have completed the necessary training. Completion Date (list anticipated completion date): Completed Agency Contact (name of person responsible for corrective action): Tamika Dowdy, UAA TRIO Programs Director, 907-786-4520

View Audit 399484

Finding 1208570 (2025-083)

Material Weakness 2025

State of Alaska

AK

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

Finding: 2025-083 - The University did not properly report student enrollment changes for - students who received federal student aid to the National Student Loan Data System. Questioned Costs: None Assistance Listing Number: 84.063, 84 268, 84.007, 84.033 Assistance Listing Title: SFAC Views of Res...

Finding: 2025-083 - The University did not properly report student enrollment changes for - students who received federal student aid to the National Student Loan Data System. Questioned Costs: None Assistance Listing Number: 84.063, 84 268, 84.007, 84.033 Assistance Listing Title: SFAC Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): The untimely enrollment reporting issue was related to gainful employment reporting and the use of National Student Clearinghouse as part of the reporting process. The process has since been corrected to ensure timely reporting going forward. The inconsistent effective date reported was related to an unofficial withdrawal. The office of Registrar is developing procedures to ensure the reported date of unofficial withdrawals aligns with the institutional records in the future. Completion Date (list anticipated completion date): May 31, 2026 Agency Contact (name of person responsible for corrective action): Holly McDonald, UAF Registrar, 907-474-6300

View Audit 399484

Finding 1208566 (2025-082)

Material Weakness 2025

State of Alaska

AK

Special Tests & Provisions Student Financial Aid Significant Deficiency § 200.303

Finding: 2025-082 - The University did not pay student’s Title IV credit balance within 14 days. Questioned Costs: None Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Assistance Listing Title: SFAC Views of Responsible Officials (state whether your agency agrees or disagrees with the find...

Finding: 2025-082 - The University did not pay student’s Title IV credit balance within 14 days. Questioned Costs: None Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Assistance Listing Title: SFAC Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): UAF has implemented automated refunds since Spring 2025 to ensure the refunds are returned to the students promptly. Additionally, a weekly monitoring report has been established and is reviewed regularly to identify and resolve any issues in a timely manner. Completion Date (list anticipated completion date): Completed Agency Contact (name of person responsible for corrective action): Jennie Witter, UAF Bursar, 907-474-6196

View Audit 399484

Finding 1208562 (2025-081)

Material Weakness 2025

State of Alaska

AK

Student Financial Aid Allowable Costs / Cost Principles Eligibility § 200.303

Finding: 2025-081 - During inquiries with management the University of Alaska identified multiple students during enrollment verification process that they determined were fictious. Questioned Costs: AL 84.007: 4,947, AL 84.063: 27,059, AL 84.268: 158,554 Assistance Listing Number: 84.063 84.268 84....

Finding: 2025-081 - During inquiries with management the University of Alaska identified multiple students during enrollment verification process that they determined were fictious. Questioned Costs: AL 84.007: 4,947, AL 84.063: 27,059, AL 84.268: 158,554 Assistance Listing Number: 84.063 84.268 84.007, 84.033 Assistance Listing Title: Student Financial Assistance Cluster (SFAC) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): The university has been actively implementing process improvements across all campuses (UAF, UAA and UAS) to strengthen controls and prevent similar occurrences. Enhancements to the existing processes include the deployment of multilayered interim screening measures to mitigate fraudulent accounts and strengthen internal controls. In addition, the University has acquired a long-term software solution which is currently in the final phase of implementation, to further enhance identity verification procedures and strengthen cybersecurity capabilities. Completion Date (list anticipated completion date): May 31, 2026 Agency Contact (name of person responsible for corrective action): Amanda Wall, AVC, UAF Financial Services, 907-474-7552

View Audit 399484

Finding 1208558 (2025-080)

Material Weakness 2025

State of Alaska

AK

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

Finding: 2025-080 - The University did not have documentation of the Federal Funding - Accountability and Transparency Act (FFATA) reports submitted in a timely manner. Questioned Costs: None Assistance Listing Number: 10.237 Assistance Listing Title: From Learning to Leading: Cultivating the Next G...

Finding: 2025-080 - The University did not have documentation of the Federal Funding - Accountability and Transparency Act (FFATA) reports submitted in a timely manner. Questioned Costs: None Assistance Listing Number: 10.237 Assistance Listing Title: From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): FFATA reporting is currently managed by UAF Office of Grants & Contracts Administration (OGCA). OGCA has developed procedures in place to ensure that all FFATA reports are submitted as soon as the awards are fully executed. In addition, OGCA will create a new report on SAM.gov for subaward amendments to provide clear and complete reporting documentation. Completion Date (list anticipated completion date): Completed Agency Contact (name of person responsible for corrective action): Brent Davis, UAF OGCA Grants and Contracts Officer, 907-474-1851

View Audit 399484

Finding 1208552 (2025-034)

Material Weakness 2025

State of Alaska

AK

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding: 2025-034 - Three of seven randomly selected FY 25 Disaster Grants SF-425 reports tested had the following errors: one reported incorrect recipient share required and two reported incorrect federal shares of expenditures and incorrect recipient share of expenditures. Questioned Costs: None A...

Finding: 2025-034 - Three of seven randomly selected FY 25 Disaster Grants SF-425 reports tested had the following errors: one reported incorrect recipient share required and two reported incorrect federal shares of expenditures and incorrect recipient share of expenditures. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding if you disagree, briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): Due to a change in FEMA’s grants management system, data reported in the SF-425 caused reporting errors in the state match amounts. DMVA will continue to revise the written procedures to ensure information is up to date for accurate reporting of the SF-425. DMVA expects the finding to be full corrected in FY 26. Completion Date (list anticipated completion date): 06/30 2026 Agency Contact (name of person responsible for corrective action): Pamela Wiederspohn

View Audit 399484

Finding 1208530 (2025-052)

Material Weakness 2025

State of Alaska

AK

Matching / Level of Effort / Earmarking Special Tests & Provisions Reporting

Finding: 2025-052 - Sixteen of the sixty cases tested had insufficient documentation to verify work hours which resulted in these work activities being reported inaccurately in the ACF- 199 report. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Respo...

Finding: 2025-052 - Sixteen of the sixty cases tested had insufficient documentation to verify work hours which resulted in these work activities being reported inaccurately in the ACF- 199 report. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance will continue to perform case reviews and meet with applicable staff to go over results and offer training and coaching as needed. The division will incorporate targeted reviews that focus on work hour verification and documentation. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2027. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner

View Audit 399484

Finding 1208528 (2025-023)

Material Weakness 2025

State of Alaska

AK

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

Finding: 2025-023 - The Coordinated Early Intervening Services budgets for two Local Education Agencies exceeded the allowable federal limit. Questioned Costs: None Assistance Listing Number: 84.027, 84.173 Assistance Listing Title: Special Education Cluster Views of Responsible Officials (state whe...

Finding: 2025-023 - The Coordinated Early Intervening Services budgets for two Local Education Agencies exceeded the allowable federal limit. Questioned Costs: None Assistance Listing Number: 84.027, 84.173 Assistance Listing Title: Special Education Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with Finding 2025-023. Corrective Action (corrective action planned): DEED is awaiting guidance from the U.S. Department of Education (U.S. ED) to determine what action should be taken to correct the FY2025 issue. The GMS controls have been updated for FY2026 to prevent the issue from recurring. Completion Date (list anticipated completion date): Unknown dependent on U.S.ED Agency Contact (name of person responsible for corrective action): Deborah Riddle, Division Operations Manager, Division of Innovation & Education Excellence

View Audit 399484

Finding 1208499 (2025-072)

Material Weakness 2025

State of Alaska

AK

Allowable Costs / Cost Principles Special Tests & Provisions Significant Deficiency § 200.303 § 200.329

Finding: 2025-072 - Alaska Energy Authority did not have controls in place for review of progress reports for this program. During our testing of reports, we noted that two of the five reports sampled did not have evidence of a formal review before submission. Questioned Costs: None Assistance Listi...

Finding: 2025-072 - Alaska Energy Authority did not have controls in place for review of progress reports for this program. During our testing of reports, we noted that two of the five reports sampled did not have evidence of a formal review before submission. Questioned Costs: None Assistance Listing Number: 10.859 Assistance Listing Title: Assistance to High Energy Cost Rural Communities Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): Implement procedures to ensure that all compliance reports are reviewed by personnel independent of the preparer(s). Completion Date (list anticipated completion date): 01/15/2026 Agency Contact (name of person responsible for corrective action): Tim Sandstrom, Chief Operating Officer

View Audit 399484

Finding 1208498 (2025-050)

Material Weakness 2025

State of Alaska

AK

Allowable Costs / Cost Principles Special Tests & Provisions Procurement, Suspension & Debarment § 200.303

Finding: 2025-050 - Daily SNAP EBT reconciliations were not performed in FY 25. Questioned Costs: None Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, bri...

Finding: 2025-050 - Daily SNAP EBT reconciliations were not performed in FY 25. Questioned Costs: None Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance implemented a daily reconciliation and monitoring process and trained staff on the revised procedures. The division plans to be fully compliant and current in FY 2026. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2026. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner

View Audit 399484

Finding 1208461 (2025-002)

Material Weakness 2025

Victory Oaks, Inc.

MD

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

a.Comments on the Finding and Each Recommendation During the year ended December 31, 2025, the project did not make required monthly deposits to the replacement reserve in the amount of $15,431. Victory Oaks is required to make monthly deposits to the reserve of $2,204.Action(s) Taken or Planned on ...

a.Comments on the Finding and Each Recommendation During the year ended December 31, 2025, the project did not make required monthly deposits to the replacement reserve in the amount of $15,431. Victory Oaks is required to make monthly deposits to the reserve of $2,204.Action(s) Taken or Planned on the Finding b.Action(s) Taken or Planned on the Finding On January 13, 2026, management funded the replacement reserve in full.

View Audit 399437

Finding 1208453 (2025-002)

Material Weakness 2025

Avondale Park Apartments, INC

MD

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

A. Comments on the Finding and Each Recommendation During the year ended December 31, 2025, the project did not make the required monthly deposits to the replacement reserve in the amount of $10,616. Avondale is required to make monthly deposits to the reserve of $1,924. Effective July 1, 2025, the ...

A. Comments on the Finding and Each Recommendation During the year ended December 31, 2025, the project did not make the required monthly deposits to the replacement reserve in the amount of $10,616. Avondale is required to make monthly deposits to the reserve of $1,924. Effective July 1, 2025, the monthly deposits required by HUD increased to $2,090. b. Action(s) Taken or Planned on the Finding All required replacement reserve deposits were brought current as of January 13, 2026. Going forward, management will implement enhanced monitoring procedures to ensure timely monthly funding in accordance with HUD requirements. In the event of cash flow constraints, management will proactively reduce nonessential expenditures or seek an owner contribution to maintain compliance with the regulatory agreement.

View Audit 399431

Finding 1208298 (2025-002)

Material Weakness 2025

Southwestern Oregon Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures around reporting to COD to ensure that information is reported accurately and timely and to retain evidence of the key control having occurred. E...

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures around reporting to COD to ensure that information is reported accurately and timely and to retain evidence of the key control having occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Additional staff member will review COD reports before they are submitted via EdConnect. Name(s) of the contact person(s) responsible for corrective action: Laura Sneddon Planned completion date for corrective action plan: April 2026

View Audit 399324

Finding 1208296 (2025-001)

Material Weakness 2025

Southwestern Oregon Community College

OR

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

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

Student Financial Assistance Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College implement changes in process 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: Continue to review policies and procedures for accurate reporting. Investigate and identify discrepancies being exported by the Student Information System (Jenzabar). Have additional staff member review file and sign off before the data is submitted. Name(s) of the contact person(s) responsible for corrective action: Laura Sneddon Planned completion date for corrective action plan: June 2026

View Audit 399324

Finding 1208263 (2025-006)

Material Weakness 2025

Polytechnic University of Puerto Rico, Inc.

PR

Student Financial Aid Matching / Level of Effort / Earmarking

The Financial Aid Office, to ensure compliance with federal requirements, has implemented since the end of the 2024-2025 academic cycle a revised reconciliation procedure within the new system and established controls to ensure that Direct Loan reconciliations are completed monthly and that appropri...

The Financial Aid Office, to ensure compliance with federal requirements, has implemented since the end of the 2024-2025 academic cycle a revised reconciliation procedure within the new system and established controls to ensure that Direct Loan reconciliations are completed monthly and that appropriate documentation is retained.

View Audit 399265

Finding 1208261 (2025-004)

Material Weakness 2025

Polytechnic University of Puerto Rico, Inc.

PR

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Staffing Enhancement - Approval was granted for the hiring of an additional staff member dedicated to the refund process. This action increases operational capacity and strengthens segregation of duties, a key regulatory control to prevent delays in processing Title IV credit balance refunds. Staff ...

Staffing Enhancement - Approval was granted for the hiring of an additional staff member dedicated to the refund process. This action increases operational capacity and strengthens segregation of duties, a key regulatory control to prevent delays in processing Title IV credit balance refunds. Staff Training - Formal training was provided to personnel involved in the refund process to ensure compliance with updated procedures and strengthen internal controls. Technical consultations with Ellucian Banner were conducted to ensure that processes align with system best practices and institutional requirements. Completion of Procedures Manual - The procedures manual was finalized and includes standardized steps that streamline workflow, reduce operational risks, and ensure full traceability of each stage of the refund process. The manual is a mandatory reference for the personnel involved in refund process. Interdepartmental Work Schedule - A coordinated work schedule was established among Financial Aid, Bursar, and Accounting. The schedule outlines specific dates for financial aid disbursements, refund processing in student accounts, and issuance of payments to students. This measure strengthens interdepartmental coordination and supports compliance with required timelines. With the implementation of these corrective and preventive measures, the University reinforces its commitment to meeting all required timelines, improving administrative efficiency, and maintaining strong internal controls to ensure timely and compliant processing of Title IV credit balance refunds.

View Audit 399265

Finding 1208259 (2025-003)

Material Weakness 2025

Polytechnic University of Puerto Rico, Inc.

PR

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Upon identification of the issue, the Financial Aid Office conducted a comprehensive review of its internal procedures and implemented corrective measures to ensure full compliance with Title IV regulations. These measures included reinforcing staff training through targeted sessions, strengthening ...

Upon identification of the issue, the Financial Aid Office conducted a comprehensive review of its internal procedures and implemented corrective measures to ensure full compliance with Title IV regulations. These measures included reinforcing staff training through targeted sessions, strengthening internal monitoring controls, and confirming that the new system is properly configured to generate and track disbursement notifications. Additionally, the University is in the process of implementing the ISE system, with an expected full deployment date of April 2026, which will further enhance automation and tracking capabilities related to disbursement notifications. As part of the enhanced monitoring controls, the office has established periodic reviews of disbursement records, monthly reconciliation processes, and the routine generation and review of system reports to verify that notifications are sent timely and accurately. These steps are designed to prevent similar occurrences in the future and ensure that all students receiving Direct Loans are consistently provided with the required disbursement notifications in accordance with regulatory requirements.

View Audit 399265

Finding 1208233 (2025-001)

Material Weakness 2025

Palo Duro II Inc.

OK

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness § 200.512

Views of Responsible Officials and Planned Corrective Actions: Management Response: Management concurs with the finding. In prior years, the Single Audit Reporting Package was not submitted to the Federal Audit Clearinghouse due to an internal misunderstanding of management’s responsibility for subm...

Views of Responsible Officials and Planned Corrective Actions: Management Response: Management concurs with the finding. In prior years, the Single Audit Reporting Package was not submitted to the Federal Audit Clearinghouse due to an internal misunderstanding of management’s responsibility for submission. With the engagement of a new audit firm, management has clarified these responsibilities. Corrective Action Plan: Management will formally designate responsibility for the timely submission of the Single Audit Reporting Package to a specific member of the finance department. In addition, management will implement a review process to confirm submission and receipt acknowledgment from the Federal Audit Clearinghouse. Responsible Official: Kimberly Burt, Chief Financial Officer Anticipated Completion Date: Management anticipates the filing will be completed within 30 days of the audit report date.

View Audit 399180

Finding 1208208 (2025-002)

Material Weakness 2025

Trinity Academy for the Performing Arts

RI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

March 23, 2026 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the following corrective action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street, 16th Fl...

March 23, 2026 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the following corrective action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street, 16th Floor Boston, MA 02110 Audit period: July 1, 2024, thru June 30, 2025 The findings from June 30, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY Revenue Recognition 2025-002 Elementary and Secondary School Emergency Relief Funds Recommendation: The School develop policies and procedures surrounding revenue recognition. These procedures should also include a reconciliation of expenses incurred versus revenue recognized, ensuring revenue is recognized when services are rendered and the provisions of the grants have been met. Action Taken: Revenue recognition issues that occurred in the fiscal year 2024 audit flowed through to fiscal year 2025 and were not caught in time for the fiscal year 2025 audit. The School continues to adhere to the matching policy. If there are any questions regarding this plan, please call Harold Sands at 401-432-7881. Sincerely yours, Harold Sands

View Audit 399117

Finding 1207111 (2025-006)

Material Weakness 2025

St. George Fire Protection District No. 2

LA

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

2025-006 – Deficiency in Internal Control over Reporting Corrective Action: The District will establish and implement written policies and procedures for the preparation, review, and submission of required reports for Federal and non-Federal grant awards. The reporting and related review requirement...

2025-006 – Deficiency in Internal Control over Reporting Corrective Action: The District will establish and implement written policies and procedures for the preparation, review, and submission of required reports for Federal and non-Federal grant awards. The reporting and related review requirements will be incorporated into the District’s policies for grant awards, including defined responsibilities and related record retention requirements. Responsible Officials: Fire Chief Gerard Tarleton Anticipated Completion Date: September 2026

View Audit 398900

Corrective Action Plans

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