Corrective Action Plans

Finding 1169171 (2025-001)

Material Weakness 2025

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 382041

Finding 1169170 (2025-003)

Material Weakness 2025

Elverado Community Unit School District

CO

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

Finding Synopsis - Three vendor disbursements made under the Child Nutrition Cluster did not have the required purchase orders as required by the District's established internal control policies. Action Steps - The District will communicate with staff the importance of preparing purchase orders prio...

Finding Synopsis - Three vendor disbursements made under the Child Nutrition Cluster did not have the required purchase orders as required by the District's established internal control policies. Action Steps - The District will communicate with staff the importance of preparing purchase orders prior to making a purchase. We will establish a procedure in which the purchaser must review required documentation, inclusive of purchase orders, prior to making a purchase. Contact Person - Kevin Spain, Superintendent Anticipated Completion Date - December 31, 2025

View Audit 382037

Finding 1169151 (2025-002)

Material Weakness 2025

Alamo Community College District

TX

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Views of Responsible Officials and Planned Corrective Actions The exception identified was due to the implementation of the new mobile application which should not have allowed withdrawal functionality to bypass an academic adviso...

Student Financial Assistance Cluster – Assistance Listing No. Various Views of Responsible Officials and Planned Corrective Actions The exception identified was due to the implementation of the new mobile application which should not have allowed withdrawal functionality to bypass an academic advisor when withdrawing from all courses. Management identified the mobile application withdrawal capability and has already performed targeted reviews of students who withdrew via the app and will continue to capture future app withdrawals and perform R2T4 review and calculations accordingly. Responsible Persons Heidi Granger – Associate Vice Chancellor, Financial Aid Michelle Hill – Director, Technical Support, Financial Aid Amber Aboud – Associate Director, Compliance, Financial Aid Sarah Cuellar – Associate Director, Financial Aid Planned completion date for corrective action plan Completed during audit review - December 2025

View Audit 381992

Finding 1169147 (2025-001)

Material Weakness 2025

Alamo Community College District

TX

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid

Student Financial Assistance Cluster – Assistance Listing No. Various Views of Responsible Officials and Planned Corrective Actions Student Financial Aid has implemented exception reports to monitor students whose enrollment status has changed after initial disbursement while the attending hours fun...

Student Financial Assistance Cluster – Assistance Listing No. Various Views of Responsible Officials and Planned Corrective Actions Student Financial Aid has implemented exception reports to monitor students whose enrollment status has changed after initial disbursement while the attending hours functionality is turned off due to the Banner student system defect. This review will ensure timely identification and evaluation of Pell Grant eligibility eliminating the over-awarding of the Pell Grant award amount. Responsible Persons Michelle Hill – Director, Technical Support, Financial Aid Planned completion date for corrective action plan Completed during audit review - December 2025

View Audit 381992

Finding 1169135 (2025-002)

Material Weakness 2025

Achievement First Hartford Academy, Inc.

CT

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Audit Finding Reference: 2025-002 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been pe...

Audit Finding Reference: 2025-002 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been performed over salary allocations. Name of Contact Person: Bob Haynes Interim Controller Bobhaynes@achievementfirst.org Anticipated completion date: December 9, 2025

View Audit 381953

Finding 1169133 (2025-002)

Material Weakness 2025

Amistad Academy

CT

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Audit Finding Reference: 2025-002 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been pe...

Audit Finding Reference: 2025-002 – Title I Grants to Educational Agencies (LEAs) – ALN #84.010 Planned Corrective Action: For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been performed over salary allocations. Name of Contact Person: Bob Haynes Interim Controller Bobhaynes@achievementfirst.org Anticipated completion date: December 9, 2025

View Audit 381949

Finding 1169131 (2025-002)

Material Weakness 2025

Achievement First Brooklyn Charter Schools

CT

Questioned Costs Subrecipient Monitoring Reporting

For FY26, the Academy has implemented a process to ensure procurement of approval signatures on Semi-Annual Time Certification Forms, which will demonstrate a review has been performed over salary allocations.

View Audit 381947

Finding 1169129 (2025-003)

Material Weakness 2025

Columbia Community Unit School District #4

IL

Questioned Costs Matching / Level of Effort / Earmarking

Condition: All grant fund expenditures should be posted to and accounted for in the general ledger accounts separate from other district expenditures. Wages that were paid with grant funds were not posted to separate grant general ledger accounts. Recommendation: We recommend steps are taken to esta...

Condition: All grant fund expenditures should be posted to and accounted for in the general ledger accounts separate from other district expenditures. Wages that were paid with grant funds were not posted to separate grant general ledger accounts. Recommendation: We recommend steps are taken to establish additional IDEA grant accounts for the purposes of tracking payroll expenditures billed to the grant. We also recommend implementing a detailed grant tracking sheet that would add another level of reconciliation between the quarterly reports to ISBE and the general ledger data. Management Response: The District will consider the implementation of additional grant accounts and a detailed grant tracking sheet. Anticipated Date of Completion: June 30, 2026

View Audit 381940

Finding 1169127 (2025-001)

Material Weakness 2025

Colony Square Cooperative

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 381931

Finding 1169120 (2025-003)

Material Weakness 2025

Mascoutah Community Unit School District No 19

IL

Eligibility Questioned Costs

Condition: The District could not find 1 free/reduced application selected. Recommendation: We recommend establishing a procedure to ensure that all applications are kept in a manner where they can be found in the future. Management Response: The district has employed a new Food Service Director. Th...

Condition: The District could not find 1 free/reduced application selected. Recommendation: We recommend establishing a procedure to ensure that all applications are kept in a manner where they can be found in the future. Management Response: The district has employed a new Food Service Director. The new Director has been made aware of the previous errors and is following the procedures to double check applications and organize and store documents in a manner in which they can be retrieved with the appropriate back up for food claims. Anticipated Date of Completion: June 30, 2026

View Audit 381895

Finding 1169119 (2025-002)

Material Weakness 2025

Mascoutah Community Unit School District No 19

IL

Questioned Costs Cash Management Eligibility

Condition: Based upon single audit testing noted 4 applications approved in the wrong category: two applications that were approved as free but should have been reduced, one application that was approved reduced but should have been free, and one application that was approved reduced but should have...

Condition: Based upon single audit testing noted 4 applications approved in the wrong category: two applications that were approved as free but should have been reduced, one application that was approved reduced but should have been free, and one application that was approved reduced but should have been paid. Also noted that per ISBE exam, ISBE noted eight applications that were approved in the wrong category: 7 applications that were approved free but should have been reduced and one application that was approved free but should have been paid. Also, the ISBE exam noted two applications that were missing a valid SNAP case number. Recommendation: We recommend establishing a procedure to ensure household eligibility applications are approved in the appropriate category according the current income guidelines. Management Response: All household eligibility applications will be first taken be one employee, checked over by a second employee and then confirmed by a third employee. Anticipated Date of Completion: June 30, 2026

View Audit 381895

Finding 1169118 (2025-004)

Material Weakness 2025

Mascoutah Community Unit School District No 19

IL

Questioned Costs Cash Management Reporting

Condition: The ISBE exam found that meal counts by category for lunch were not correctly used in the December 2024 Claim for Reimbursement. Recommendation: Meal counts by category must be accurately reported each month. Management Response: Meal counts by category must be accurately reported each mo...

Condition: The ISBE exam found that meal counts by category for lunch were not correctly used in the December 2024 Claim for Reimbursement. Recommendation: Meal counts by category must be accurately reported each month. Management Response: Meal counts by category must be accurately reported each month. Anticipated Date of Completion: June 30, 2026

View Audit 381895

Finding 1169093 (2025-001)

Material Weakness 2025

Bellin College, Inc.

WI

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

The institution implemented adequate oversight to ensure the dates and the student information match NSLDS. To achieve this, the institution has started following up every NSLDS report-run with monitoring to visually confirm the correct data shows up in NSLDS within the required timeframe. The insti...

The institution implemented adequate oversight to ensure the dates and the student information match NSLDS. To achieve this, the institution has started following up every NSLDS report-run with monitoring to visually confirm the correct data shows up in NSLDS within the required timeframe. The institution will keep documentation of the audits and will audit 100% of the records until confidence is gained that the process is working and NSLDS reporting is compliant.

View Audit 381839

Finding 1169071 (2025-001)

Material Weakness 2025

ALASKA ESKIMO WHALING COMMMISSION

AK

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management agrees with the finding and has implemented redundant scheduled reminders for the appropriate due dates for the next fiscal year.

View Audit 381778

Finding 1169053 (2025-001)

Material Weakness 2025

Bethel University and Affiliates

MN

Questioned Costs Student Financial Aid Material Weakness

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There i...

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In response to these challenges, the University initiated corrective actions beginning in Summer 2025. 1. Dedicated Technical Resources: We have been assigned dedicated ITS staff members (managed by Dynamic Campus) specifically to the resolution of enrollment and graduation submission and compilation logic. 2. Submission Scheduling: A rigid schedule for monthly enrollment and graduation submissions has been established for both Branch 00 and Branch 76. 3. Staffing: An additional Registrar’s Office staff member has been shifted to assist with the NSC process, specifically focusing on the remediation of error reports. 4. Policy Revision: We have simplified the degree conferral policy to improve the accuracy of graduation reporting. We are also working to align end of term grade submission deadlines to allow for timely end of term processing and degree conferrals. This in turn will aid in more timely submissions especially as it affects graduation reporting. 5. Data Mapping: The Registrar’s Office has collaborated with ITS to audit the specific fields and tables used to generate Clearinghouse reports. This addresses the complexity of reporting on two branches involving multiple term codes. 6. Automation: We have implemented a timely and automated submission schedule. 7. Change Management Protocols: A protocol is being implemented to prevent ITS system upgrades or network maintenance during scheduled reporting windows. 8. Data Reconciliation: We will implement a strict monitoring of Clearinghouse records regarding graduation and withdrawal dates, reconciling them against the Student Information System (SIS) and NSLDS data. That will occur once we can gain NSLDS access for the two staff members. Discrepancies will be corrected immediately. Special attention will be paid to conferral dates since they may not align with the final day of the term or sub-term. 9. Cross-Departmental Alignment: We will continue regular consultations with the Financial Aid Office regarding complex registration changes to ensure consistent interpretation and reporting. 10. Ongoing Training: Staff will continue to utilize training opportunities provided by the Clearinghouse, Banner, and other relevant bodies. Name(s) of the contact person(s) responsible for corrective action: Cheryl Fisk, University Registrar Planned completion date for corrective action plan: March 1, 2026

View Audit 381755

Finding 1169028 (2025-001)

Material Weakness 2025

Detroit Regional Chamber Foundation, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Reporting

2025-001 – Lack of Independent Review and Approval of Reporting Finding Type. Immaterial noncompliance; Significant Deficiency in Internal Control over Compliance (Reporting). Program. Economic Development Cluster; Economic Adjustment Assistance; U.S. Department of Commerce; ALN 11.307; Passed throu...

2025-001 – Lack of Independent Review and Approval of Reporting Finding Type. Immaterial noncompliance; Significant Deficiency in Internal Control over Compliance (Reporting). Program. Economic Development Cluster; Economic Adjustment Assistance; U.S. Department of Commerce; ALN 11.307; Passed through SEMCA; Award Number EDA-HDQ-ARPBBB-2021-2006976. Condition. The Foundation is required to submit semi-annual reports on the grant expenditures, and we noted that these reports are not subjected to an independent review and approval process. Effect. Although no reporting errors were found, the Foundation was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Corrective Action Plan. The monthly Financial Status Report will be reviewed by both the CFO and Senior Director, MichAuto before being submitted for reimbursement. Contact Person Responsible. Jason Jurczyk, VP, Finance and Revenue Growth Anticipated Completion Date. October 2025

View Audit 381713

Finding 1169014 (2025-002)

Material Weakness 2025

Rva Financial Federal Credit Union

VA

Questioned Costs Reporting Allowable Costs / Cost Principles § 200.303

DEPARTMENT OF THE TREASURY CDFI Equitable Recovery Program (CDFI ERP) – Assistance Listing No. 21.033 Recommendation: We recommend that the Credit Union strengthen its internal controls by implementing procedures for transaction-level tracking of federal grant expenditures, maintaining contemporaneo...

DEPARTMENT OF THE TREASURY CDFI Equitable Recovery Program (CDFI ERP) – Assistance Listing No. 21.033 Recommendation: We recommend that the Credit Union strengthen its internal controls by implementing procedures for transaction-level tracking of federal grant expenditures, maintaining contemporaneous documentation to support allowability, training staff on federal compliance requirements, and conducting periodic internal reviews to ensure documentation standards are consistently met. These actions will help address the lack of support noted in the original SEFA and ensure future submissions are fully auditable and compliant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has updated the SEFA to include only expenditures with appropriate supporting documentation and has taken steps to strengthen internal controls. Name(s) of the contact person(s) responsible for corrective action: Cindy Lindsey, CEO Planned completion date for corrective action plan: December 2025

View Audit 381682

Finding 1169012 (2025-001)

Material Weakness 2025

Tandem Health Sc

SC

Reporting Program Income Questioned Costs

HIV Formula Care Grant (AL93.917) - Significant Deficiency 2025-001 Management agrees with the finding and will enhance the current processes. Subsequent to year end, management created a tool to ensure all elements of program income, as well as related expenses incurred, are properly tracked, repor...

HIV Formula Care Grant (AL93.917) - Significant Deficiency 2025-001 Management agrees with the finding and will enhance the current processes. Subsequent to year end, management created a tool to ensure all elements of program income, as well as related expenses incurred, are properly tracked, reported, and utilized in accordance with federal requirements. Additionally, written policies are being drafted to reflect these procedures. Implementation is expected by January 31, 2026.

View Audit 381668

Finding 1169011 (2025-001)

Material Weakness 2025

United Way of Metropolitan Dallas

TX

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

The grant accounting team will create grant abstracts summarizing compliance requirements and key dates. These will then be added to the accounting department’s comprehensive checklist to ensure proper reporting guidelines are met on time. This will be completed by December 31, 2025 The grant accoun...

The grant accounting team will create grant abstracts summarizing compliance requirements and key dates. These will then be added to the accounting department’s comprehensive checklist to ensure proper reporting guidelines are met on time. This will be completed by December 31, 2025 The grant accounting Team will submit information on first-tier subawards to SAM.gov for eligible grants by December 31, 2025.

View Audit 381666

Finding 1168965 (2025-001)

Material Weakness 2025

Good Samaritan Village, Inc.

TN

Questioned Costs Subrecipient Monitoring Cash Management

Finding #2025-001: Comments on the Finding and Each Recommendation: The Corporation received a reimbursement from the reserve for replacements, as approved by HUD, for $17,400 for HVAC services based on a proposal during the year ended September 30, 2025; however the proposal was never accepted and ...

Finding #2025-001: Comments on the Finding and Each Recommendation: The Corporation received a reimbursement from the reserve for replacements, as approved by HUD, for $17,400 for HVAC services based on a proposal during the year ended September 30, 2025; however the proposal was never accepted and the scheduled repairs never incurred. At September 30, 2025, the $17,400 had not been deposited back into the reserve for replacements. Management should transfer $17,400 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. On November 6, 2025, management transferred $17,400 from the operating account to the reserve for replacements.

View Audit 381595

Finding 1168962 (2025-001)

Material Weakness 2025

Marion Williamson County Parkway, LLC

IL

HUD Housing Programs Questioned Costs

Identifying Number: 2025-001 Finding: The Organization expanded the licensed bed size of the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management has had m...

Identifying Number: 2025-001 Finding: The Organization expanded the licensed bed size of the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management has had multiple communications since May 2013 with their lender to resolve this finding, however it still remains unresolved. Management corresponded with the lender in March 2022 to resolve the finding, and an application to HUD for approval of the license change was filed. Management most recently corresponded with the lender in August 2024. Management is currently waiting on HUD’s review for completion. Due to the necessary involvement of third parties to complete the corrective action, the Organization cannot determine an anticipated completion date.

View Audit 381588

Finding 1168961 (2025-001)

Material Weakness 2025

Jerseyville North State, LLC

IL

HUD Housing Programs Questioned Costs

Identifying Number: 2025-001 Finding: The Organization reduced the licensed bed size of the mortgaged property by 6 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management is in the p...

Identifying Number: 2025-001 Finding: The Organization reduced the licensed bed size of the mortgaged property by 6 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management is in the process of obtaining after-the-fact approval from HUD to resolve this finding by sending a letter of request to HUD with additional information on the bed change. Management most recently submitted additional information to the lender in September 2024. Due to the necessary involvement of third parties to complete the corrective action, the Organization cannot determine an anticipated completion date.

View Audit 381584

Finding 1168960 (2025-001)

Material Weakness 2025

Grand County School District

UT

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding 2025-001 Reporting – Annual Reporting Criteria: Education Stabilization Fund (ESF) grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. Local Education Agencies submit data to th...

Finding 2025-001 Reporting – Annual Reporting Criteria: Education Stabilization Fund (ESF) grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. Local Education Agencies submit data to the state education agencies. Key line items must include expenditures by category, object code, and allocations to schools. Audit Recommendation: We recommend management of the District review processes related to reporting for the ESF and establish appropriate internal controls to ensure all reporting requirements are met. Corrective Action Planned: The District will review, update and train staff on the process and internal controls related to reporting for the ESF to ensure compliance with the reporting requirements. Person(s) Responsible: Matthew Keyes, Superintendent ad interim Anticipated Completion Date: December 31, 2025

View Audit 381563

Finding 1168957 (2025-004)

Material Weakness 2025

Community Unit School District 100

IL

Questioned Costs Cash Management Eligibility

Condition: Testing revealed that 1 of the 25 students tested were given the incorrect determination of free or reduced meal prices. Plan: The District should encourage all applications electronically. If a paper application is submitted, there should be multiple levels of review before approval. Ant...

Condition: Testing revealed that 1 of the 25 students tested were given the incorrect determination of free or reduced meal prices. Plan: The District should encourage all applications electronically. If a paper application is submitted, there should be multiple levels of review before approval. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Jason Brunaugh, Assistant Superintendent of Finance and Human Resources Management Response: The District will review procedures to determine if added steps are needed to ensure proper classification of manual applications.

View Audit 381556

Finding 1168934 (2025-002)

Material Weakness 2025

Jefferson Parish Public School System

LA

Special Tests & Provisions Questioned Costs

The District will continue to provide training to involved parties to ensure that previously developmed processes continue to be followed.

View Audit 381450

Corrective Action Plans

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