Corrective Action Plans

Finding 1179616 (2025-002)

Material Weakness 2025

Perry Central Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2025-002 Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: I...

FINDING 2025-002 Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. Context: The School Corporation had one project for a bus garage addition that which was funded with ESSER III (84.425U) grant awards. The School Corporation did not execute a formal contract with the vendor as the transaction was under the simplified acquisition threshold of $150,000. As such, there was no internal controls to communicate required prevailing wage rate requirements to the vendor prior to entering into the transaction. The School Corporation did obtain the weekly wage reports from the vendor. The total project cost disbursed during the audit period was $88,727, which included materials and labor. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. We did not have a formal contract for this project. It was below a threshold that we had used before that necessitated a formal contract. We now understand that we should have gotten a formal contract in place because this is federal funding. We used the quotes that were provided, and the school board approved the expenditures at a school board meeting. In the future, we will secure a formal contract for all federal funds. Responsible Party and Timeline for Completion: Tara Bishop, Superintendent. Completed 3/1/24.

View Audit 392012

Finding 1179605 (2025-007)

Material Weakness 2025

City of Carlin

NV

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2025-007 Finding Summary: The OMB Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The ann...

Finding 2025-007 Finding Summary: The OMB Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The annual reported cumulative expenditures were overstated by $464,672, current period obligations were overstated by $3,059,105, and the current period expenditures were overstated by $610,505. Responsible Individuals: Richard Braithwaite, City Manager Corrective Action Plan: Management understands the importance of correcting this deficiency. Management is working on controls to establish a secondary reviewer requirement. All annual reports must be verified against source documentation (receipts, payroll registers, and contracts) by a staff member independent of the original data entry process prior to reports being submitted. Anticipated Completion Date: June 2026

View Audit 392000

Finding 1179552 (2025-002)

Material Weakness 2025

Chambersburg Area School District

PA

Special Tests & Provisions Material Weakness Reporting

Material Weakness in Internal Control over Compliance and Compliance 2025-002 Special Tests and Provisions. Criteria The District is required to maintain records that support the removal of a student from the adjusted cohort, such as documentation to transfer to another diploma granting program, emi...

Material Weakness in Internal Control over Compliance and Compliance 2025-002 Special Tests and Provisions. Criteria The District is required to maintain records that support the removal of a student from the adjusted cohort, such as documentation to transfer to another diploma granting program, emigration, consistent with federal reporting requirements. Statement of Condition We identified instances in which the District had students removed from the adjusted cohort, but did not maintain sufficient written documentation to support the removal. Statement of Cause The District did not have adequate procedures to ensure that the documentation supporting adjusted cohort removals was obtained, reviewed, and retained. Possible Asserted Effect Without appropriate documentation supporting removal of students from the adjusted cohort, the District is unable to demonstrate compliance with federal record keeping requirements. Questioned Costs None noted. Context A sample of 25 students that had withdrawn was selected and 3 student files were not able to be provided. Repeat Finding: This is not a repeat finding. Recommendation We recommend that a process be implemented to ensure appropriate written documentation is maintained for all student withdraws. Views of responsible officials and planned corrective action To ensure compliance with this standard in the future, we have created a specific folder within our Student Information System for uploading and maintaining all withdrawal paperwork. All staff responsible for processing withdrawals have received instructions for this updated procedure via email and the guidance has also been added to the Secretary’s Manual.

View Audit 391921

Finding 1179420 (2025-001)

Material Weakness 2025

Davenport University

MI

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Condition: The College did not send out the post-disbursement email notifications to a group of students. Planned Corrective Action: While the University has documented procedures in place for the disbursement of federal funds and required post-disbursement notifications to students, the finding ide...

Condition: The College did not send out the post-disbursement email notifications to a group of students. Planned Corrective Action: While the University has documented procedures in place for the disbursement of federal funds and required post-disbursement notifications to students, the finding identified related to only students who received both a Federal PLUS loan and a Federal Direct Loan during 2025. University did not properly send a post-disbursement notification to 117 out of 247 students who received both a federal PLUS loan as well as a Federal Direct Loan on a specific date during fiscal year 2024-2025. The University will adjust its internal processes to ensure all students who receive federal loans are sent post-disbursement email notifications by performing a review of the IT system and working toward fully automated notification settings to ensure all students are captured in the post-disbursement notification process. Contact person responsible for corrective action: Leah Alderink, Director of Student Financial Aid Anticipated Completion Date: Immediately

View Audit 391821

Finding 1179393 (2025-001)

Material Weakness 2025

Warrensburg-Latham Cusd 11

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2025 – 001: Restatement to Net Position for Capital Assets Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct capital assets due to a new appraisal. Plan: The District implemented a new capital asset appraisal in order to have accurat...

Finding 2025 – 001: Restatement to Net Position for Capital Assets Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct capital assets due to a new appraisal. Plan: The District implemented a new capital asset appraisal in order to have accurate historical records of all assets owned by the District. These schedules will be updated on an annual basis to reflect accurate reporting requirements. Anticipated Date of Completion: Fiscal Year 2026 Name of Contact Person: Kirsten Perkins, Director of Finance and Human Resource Management Response: The District implemented a new capital asset appraisal in order to accurately reflect historical asset detail. The District will work to update these schedules, including accumulated depreciation on an annual basis. 13

View Audit 391783

Finding 1179373 (2025-005)

Material Weakness 2025

Salem Community School Corporation

IN

Subrecipient Monitoring Cash Management Material Weakness § 200.303

FINDING 2025-005 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding ...

FINDING 2025-005 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls for reimbursement requests will include necessary documentation of expenditures from the accounting program attached to the reimbursement form for all grants. Each reimbursement request will be checked and approved by two school employees. The treasurer will keep the packet until funds are received and receipted and then the packet, with the receipt, will be filed in two places; the respective grant folder and in the monthly receipt folder. Anticipated Completion Date: 2/16/2026

View Audit 391728

Finding 1179368 (2025-003)

Material Weakness 2025

Salem Community School Corporation

IN

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

FINDING 2025-003 Finding Subject: Title I Grants to Local Educational Agencies – Eligibility Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the f...

FINDING 2025-003 Finding Subject: Title I Grants to Local Educational Agencies – Eligibility Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Due to continued turnover in the Title I administrator position, application details have not been mastered. The treasurer and current Title I administrator are continuing to learn the process through guidance from our DOE Title I specialist and what we have learned from this audit. We will continue to work together on applying for future Title I grants and for the necessary implementation of the current Title I grant. Internal control over the processes will be developed and implemented, and will be notated with a “reviewed by” signature and date. Anticipated Completion Date: 2/16/2026

View Audit 391728

Finding 1179355 (2025-001)

Material Weakness 2025

City of Urbana Illinois

IL

Cash Management Material Weakness Reporting

Finding 2025 – 001: Restatement to Fund Balance/Net Position Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct retainage payable and capital assets that were improperly recorded in prior years. Plan: The City will implement effective interna...

Finding 2025 – 001: Restatement to Fund Balance/Net Position Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct retainage payable and capital assets that were improperly recorded in prior years. Plan: The City will implement effective internal controls in order to provide an accurate assessment of reporting requirements. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Elizabeth Hannan, CFO/HR Director Management Response: Management acknowledges this comment and will work to implement and correct by the anticipated date of completion noted above.

View Audit 391715

Finding 1179311 (2025-006)

Material Weakness 2025

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

Matching / Level of Effort / Earmarking Material Weakness § 200.303

Grant Accounting Finding 2025-006 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities did not have adequate internal controls in place to ensure that the administrative costs were appro...

Grant Accounting Finding 2025-006 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities did not have adequate internal controls in place to ensure that the administrative costs were appropriately billed as allowed under uniform guidance. Corrective Action Plan: CCSPM will adhere to uniform guidance specific to Administrative Expenses ensuring Administrative Expenses plus Indirect Expenses are no more than 10% of the total award over the grant period. Adherence will be monitored as part of an expanded monthly secondary review process across Continuum of Care grants. Responsible Individuals: Mary Ammer, Senior Director of Accounting and Finance and Grant Accountants: Jen Goeppinger and Ashley Feldick. Anticipated Completion Date: Adherence will be met by the end of the current grant period or end of FY26 (6.30.26), whichever is sooner for each currently active Continuum of Care grant.

View Audit 391668

Finding 1179228 (2025-002)

Material Weakness 2025

Metropolitan School District of Washington Township

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions § 200.303 § 200.334

FINDING 2025-002 Finding Subject: Title I - Annual Report Card Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-205-3332 x 77218 pritenour@msdwt.k12.in.us Views of Responsible Officials: We disagree with the finding. Explanation and Reaso...

FINDING 2025-002 Finding Subject: Title I - Annual Report Card Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-205-3332 x 77218 pritenour@msdwt.k12.in.us Views of Responsible Officials: We disagree with the finding. Explanation and Reasons for Disagreement: In a sample of 15 students, only 3 did not have the requested supporting documentation for removal from the Cohort. As discussed with the auditors, registrars are required to remove students who are no longer in attendance at our schools within two weeks. Students without 50% attendance cannot be included in ME counts and therefore may not remain in the Cohort. Registrars make multiple attempts to obtain the reason documentation from parents when students are no longer in attendance. However, the district does not have the authority to compel parents to provide the requested documentation. INDIANA STATE

View Audit 391611

Finding 1179220 (2025-007)

Material Weakness 2025

Housing Authority of the City of Lexington, Nebraska

NE

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Finding 2025-007: Reporting Material Weakness/Noncompliance Special Tests and Provisions Management agrees with this finding. The required owner certified annual financial report for the Section 202 Capital Advance Program was not submitted to HUD within 90 days of fiscal year end because year end f...

Finding 2025-007: Reporting Material Weakness/Noncompliance Special Tests and Provisions Management agrees with this finding. The required owner certified annual financial report for the Section 202 Capital Advance Program was not submitted to HUD within 90 days of fiscal year end because year end financial records were not completed in time. To prevent this from happening again, management will establish a simple year end reporting calendar, assign responsibility to a designated staff member to track HUD deadlines, and work more closely with the fee accountant to ensure financial information is completed earlier and ready for timely submission. These procedures will be in place for the next fiscal year end reporting cycle.

View Audit 391607

Finding 1179219 (2025-006)

Material Weakness 2025

Housing Authority of the City of Lexington, Nebraska

NE

Special Tests & Provisions HUD Housing Programs Material Weakness

Finding 2025-006: Replacement Reserves Material Weakness/Noncompliance LHA agrees with this finding. While monthly replacement reserve reconciliations were being completed and reviewed, the review focused on making sure the ending balance matched and did not include a detailed review of the activity...

Finding 2025-006: Replacement Reserves Material Weakness/Noncompliance LHA agrees with this finding. While monthly replacement reserve reconciliations were being completed and reviewed, the review focused on making sure the ending balance matched and did not include a detailed review of the activity in the account. Because of this, multiple deposits were made in some months without being noticed. One replacement reserve payment was also mistakenly deposited into another program’s replacement reserve account. Although the fee accountant properly recorded this as money due back to Eastlawn East, staff did not identify that the funds had not yet been returned as of June 30, 2025. In addition, we were unable to locate documentation showing HUD approval for a $13,329.48 replacement reserve withdrawal. We understand that HUD approval is required for all withdrawals and that documentation should be maintained. To address this issue and prevent it from happening again we are updating procedures as follows Replacement Reserves: A spreadsheet is being made for each month for each account. LHA will keep track of the date each deposit for the Eastlawn and Eastlawn East Accounts are made and verify by a second party (one that does not do the deposit) that they are being placed in the correct account. Management will perform an additional review of replacement reserve activity each month. We are working with the other program to ensure the misapplied funds are returned to Eastlawn East. We will contact HUD to determine the appropriate next steps regarding the withdrawal without approval documentation and will ensure all future approvals are properly retained.

View Audit 391607

Finding 1179095 (2025-007)

Material Weakness 2025

City of Lincoln Park, Michigan

MI

Reporting Material Weakness

Condition: The City failed to file their CAPER within the 90 day reporting window. Planned Corrective Action: The City will ensure that all future reporting requirements under this program are met, including reporting deadlines. Contact person responsible for corrective action: Monique Guerrero Anti...

Condition: The City failed to file their CAPER within the 90 day reporting window. Planned Corrective Action: The City will ensure that all future reporting requirements under this program are met, including reporting deadlines. Contact person responsible for corrective action: Monique Guerrero Anticipated Completion Date: June 30, 2026

View Audit 391506

Finding 1179089 (2025-006)

Material Weakness 2025

City of Lincoln Park, Michigan

MI

Reporting Material Weakness § 200.510

Condition: The City did not accurately prepare a SEFA that included all federal expenditures in fiscal year 2025, which resulted in a difference of approximately $7.6 million. Planned Corrective Action: The City will ensure that all future expenditures of federal awards are included on the SEFA by a...

Condition: The City did not accurately prepare a SEFA that included all federal expenditures in fiscal year 2025, which resulted in a difference of approximately $7.6 million. Planned Corrective Action: The City will ensure that all future expenditures of federal awards are included on the SEFA by assigned staff to prepare and review the SEFA and track the amounts throughout the year. Contact person responsible for corrective action: Lisa Griggs Anticipated Completion Date: June 30, 2026

View Audit 391506

Finding 1179081 (2025-005)

Material Weakness 2025

City of Lincoln Park, Michigan

MI

Allowable Costs / Cost Principles Reporting Material Weakness § 200.403

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

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

View Audit 391506

Finding 1179079 (2025-004)

Material Weakness 2025

City of Lincoln Park, Michigan

MI

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Condition: The City initially reported $30,000 of expenditures on the SEFA that related to activity not related to fiscal year 2025. Planned Corrective Action: The City will ensure that all future expenses under this program are in compliance with CDBG guidelines. Contact person responsible for corr...

Condition: The City initially reported $30,000 of expenditures on the SEFA that related to activity not related to fiscal year 2025. Planned Corrective Action: The City will ensure that all future expenses under this program are in compliance with CDBG guidelines. Contact person responsible for corrective action: Lisa Griggs Anticipated Completion Date: June 30, 2026

View Audit 391506

Finding 1177865 (2025-015)

Material Weakness 2025

Commonwealth of Virginia

VA

Subrecipient Monitoring Material Weakness Reporting § 200.303

Responsible Person(s): Monique Majeus, Economic Assistance and Employment; Christie Bruce, TANF Consultant Corrective Action Planned: Change Request submitted to fix and implement the changes requiring correction in 2025. Estimated Completion Date: 11/25/2025

View Audit 391258

Finding 1177855 (2025-012)

Material Weakness 2025

Commonwealth of Virginia

VA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.430

Responsible Person(s): Clara Harris, Chief Financial Officer/Fiscal Officer Corrective Action Planned: Review 2 CFR 200 § 200.430; send to all Program Area Directors to distribute to their staff. February 28, 2026, CFO/Fiscal Officer to disburse. Develop payroll cost allocation policy and plan for f...

Responsible Person(s): Clara Harris, Chief Financial Officer/Fiscal Officer Corrective Action Planned: Review 2 CFR 200 § 200.430; send to all Program Area Directors to distribute to their staff. February 28, 2026, CFO/Fiscal Officer to disburse. Develop payroll cost allocation policy and plan for federally funded employees in accordance with federal guidance. Include method of allocation and how it is documented. Also develop monthly reconciliation to do reviews of payroll by March 9, 2026, and present for review. The Grant Manager, Finance Manager and Human Resource Manager (team) will create and review with CFO, CPO and Internal Auditor. Develop written procedures: March 16, 2026, team will write procedures to present to CFO, CPO and Internal Auditor for approval. Training to be held by March 31, 2026 for all program areas via in-person training or team meetings. Coding descriptions will be sent out to all program areas to ensure information of coding on system time sheeting is easily accessed by the employee. Implement plan: Time sheeting will commence in the system on April 10, 2026. Test the implementation: Review results with management. Audit reports to ensure compliance set forth in policy and procedures. May 1- 31, 2026, team reports findings to CFO, CPO and Internal Auditor. Estimated Completion Date: 5/31/2026

View Audit 391258

Finding 1177836 (2025-002)

Material Weakness 2025

Benton-Franklin Workforce Development Council

WA

Material Weakness Reporting Internal Control / Segregation of Duties

Workforce Investment Opportunity Act Cluster – Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a sub...

Workforce Investment Opportunity Act Cluster – Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a subordinate of the individual preparing the reports. The review and approval should be formally documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal Director has implemented a new process utilizing Adobe e-sign beginning with the current program year. All required reporting will be sent to the Programs Director through Adobe e-sign for her to review and initial. This process was started in September 2025 and the reviewed reports, along with audit trail reports, will be retained in the pdf format. Name(s) of the contact person(s) responsible for corrective action: DeAnn Bock Planned completion date for corrective action plan: Completed prior to audit – subscription purchased in September 2025. If the U.S. Department of Labor has questions regarding this plan, please call DeAnn Bock at 509-734-5944.

View Audit 391239

Finding 1177814 (2025-001)

Material Weakness 2025

Antioch College Corporation

OH

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

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

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

View Audit 391175

Finding 1177768 (2025-002)

Material Weakness 2025

East Porter County School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

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

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

View Audit 391148

Finding 1177716 (2025-001)

Material Weakness 2025

St. Louis Area Food Bank, Inc.

MO

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Finding 2025-001: Lack of Operating Effectiveness on Internal Control Over Compliance for Receipt of Food Commodities Corrective Action Plan: Receipt of food commodities process has been modified to include Microsoft Power Bl tools that provide DOR and AOR that are outstanding. This provides guidanc...

Finding 2025-001: Lack of Operating Effectiveness on Internal Control Over Compliance for Receipt of Food Commodities Corrective Action Plan: Receipt of food commodities process has been modified to include Microsoft Power Bl tools that provide DOR and AOR that are outstanding. This provides guidance to stqff on items that need attention in order to be processed in a timely manner, Created SOP 's and RA Cl model for digital document retention. Managements Plan: Weekly audits performed by Director of Operations to ensure adherence to processes and procedures which include follow up conversations with key stakeholders to correct any errors. Name of Responsible Person: Meredith Kno pp, Chief Executive Officer Anticipated Completion Date: Implemented effective October 31, 2025

View Audit 391133

Finding 1177695 (2025-004)

Material Weakness 2025

Dunseith Public School District No. 1

ND

Material Weakness Reporting Internal Control / Segregation of Duties

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2026.

View Audit 391120

Finding 1177081 (2025-037)

Material Weakness 2025

State of Colorado

CO

Eligibility Material Weakness Internal Control / Segregation of Duties

The Department agrees to strengthen its internal controls over Medicaid eligibility to ensure compliance with federal and state regulations. Colorado will continue its approved Centers for Medicare and Medicaid mitigation plan to ensure that eligibility is determined on an individual rather than a h...

The Department agrees to strengthen its internal controls over Medicaid eligibility to ensure compliance with federal and state regulations. Colorado will continue its approved Centers for Medicare and Medicaid mitigation plan to ensure that eligibility is determined on an individual rather than a household basis. The Department will continue to conduct ex parte reviews to determine eligibility for all household members based on available information. Those members identified as eligible at ex parte will be approved, regardless if others in the household continue to need verifications or are no longer eligible. The Department is currently working on a permanent system change for CBMS that will only send out renewal forms for individuals not eligible through the ex parte process, with implementation by December 2026.

View Audit 390975

Finding 1176909 (2025-001)

Material Weakness 2025

Presbyterian College

SC

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

USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: Since the USDA loans were settled on December 10, 2020, Presbyterian College has held the required restricted reserves within its investment accounts. The College has confirmed with its USDA loan representative that a fully f...

USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: Since the USDA loans were settled on December 10, 2020, Presbyterian College has held the required restricted reserves within its investment accounts. The College has confirmed with its USDA loan representative that a fully funded reserve is equal to the total annual payment for each loan. At all times, sufficient assets were maintained to meet the required reserve levels; however, the accounts were not separately titled or formally documented in accordance with the specific administrative requirements of the loan agreements. As soon as is practical, and following guidance regarding timing, the College will work with its investment advisors to make the administrative change to transfer the required balances into separately titled accounts designated “USDA Reserve Account.” The clear account description will ensure proper segregation and documentation of required reserves and prevent these funds from being commingled with other institutional funds in the future. In addition, the Finance Office will document reserve calculations and maintain supporting documentation to ensure ongoing compliance with USDA reserve requirements. Person Responsible for Corrective Action Plan: Elizabeth Oswald-Sease, Vice President of Finance and Administration and Elizabeth Shull, Controller Anticipated Date of Completion: As soon as is practical, but no later than July 1, 2026

View Audit 390778

Corrective Action Plans

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