Corrective Action Plans

Finding 1168306 (2025-001)

Material Weakness 2025

OR

Questioned Costs Cash Management Reporting § 200.302 § 200.328

2025-001 Reporting US Department of Education – AL #s10.553, 10.555, 10.559 and 10.582 Child Nutrition Cluster Condition: The District submitted monthly child nutrition reimbursement claims that contained inaccurate meal counts for multiple months during the fiscal year. Specifically, the District o...

2025-001 Reporting US Department of Education – AL #s10.553, 10.555, 10.559 and 10.582 Child Nutrition Cluster Condition: The District submitted monthly child nutrition reimbursement claims that contained inaccurate meal counts for multiple months during the fiscal year. Specifically, the District overstated reimbursable meal counts due to errors in including non-reimbursable meals served. Additionally, the claims were not subject to an independent review prior to submission to ensure accuracy and completeness. Name of Contact Person: Ann Berman, Business Manager Plan of Action: The District will revisit the internal control processes surrounding the grant reporting and reimbursement process to ensure meal count information submitted is within program requirements of Child Nutrition Cluster programs. In the event there are questions surrounding meal count and other information subject to reporting, the District will continue to rely on timely guidance from external governmental accounting consultants, the Oregon Department of Revenue, and the Oregon Department of Education.

View Audit 380053

Finding 1168293 (2025-004)

Material Weakness 2025

Catholic Charities of Los Angeles, Inc.

CA

Questioned Costs Subrecipient Monitoring Reporting

This was the result of being understaffed during this period. Priorities were determined and unfortunately these reports were delayed. Sufficient staff have been hired since this occurred and I don't see this as a problem going forward.

View Audit 380037

Finding 1168284 (2025-003)

Material Weakness 2025

Catholic Charities of Los Angeles, Inc.

CA

Questioned Costs Subrecipient Monitoring Reporting

This was the result of being understaffed during this period. Priorities were determined and unfortunately these reports were delayed. Sufficient staff have been hired since this occurred and I don't see this as a problem going forward.

View Audit 380037

Finding 1168282 (2025-002)

Material Weakness 2025

Catholic Charities of Los Angeles, Inc.

CA

Questioned Costs Subrecipient Monitoring Reporting

This was the result of being understaffed during this period. Priorities were determined and unfortunately these reports were delayed. Sufficient staff have been hired since this occurred and I don't see this as a problem going forward.

View Audit 380037

Finding 1168275 (2025-001)

Material Weakness 2025

Catholic Charities of Los Angeles, Inc.

CA

Questioned Costs Subrecipient Monitoring Reporting

This was the result of being understaffed during this period. Priorities were determined and unfortunately these reports were delayed. Sufficient staff have been hired since this occurred and I don't see this as a problem going forward.

View Audit 380037

Finding 1168214 (2025-001)

Material Weakness 2025

Nevada R-V School District

MO

Questioned Costs Subrecipient Monitoring Eligibility

The District is correcting the eligibility status of student participants and is providing training to those that determine the eligibility status to ensure proper eligibility determination in the future.

View Audit 380012

Finding 1168189 (2025-003)

Material Weakness 2025

Yadkin County

NC

Eligibility Internal Control / Segregation of Duties Questioned Costs

Corrective Action Plan For the Year Ended June 30, 2025 Finding: 2025-003 Name of contact person: Corrective Action: Proposed Completion Date: Corrective actions for Finding 2025-003 also applies to State award findings. Section IV - State Award Findings and Questioned Costs Section III - Federal Aw...

Corrective Action Plan For the Year Ended June 30, 2025 Finding: 2025-003 Name of contact person: Corrective Action: Proposed Completion Date: Corrective actions for Finding 2025-003 also applies to State award findings. Section IV - State Award Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs Jessica Wall, Human Services Director and Marcy Mays, Assistant Human Services Director Training to include technical assistance related to all Single County Audit Findings from the most recent audit. This training included a powerpoint presentation that covered income calculations, resources, self-employment and how to document each of these. During this training, we covered toggling into each determination to check for validity and made it a requirement that each caseworker calculate income outside of the system, upload their own calcuations into NCFast and verify that the outside calculation matches that in the system. Operational Support Representative visited the agency to provide training on self-employment, unemployment, passalong, SSI cases and passalong. Internally, we have developed second-party spreadsheets per worker to be able to better track individual performance and training needs. Internal Training completed on 09/17/25. Operational Support Training was provided on 10/22/25. Supervisors will provide at least monthly training on any new policy updates or second-party findings. 131

View Audit 379967

Finding 1168157 (2025-001)

Material Weakness 2025

Carolina College of Biblical Studies

NC

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

Program Name: Federal Direct Student Loan Program AL# and Program Expenditure: 84.268 ($797,519) Award Number: P268K257533 Federal Award Year: July 1, 2024 to June 30, 2025 Questioned Costs: $-0- Condition Found: The incorrect withdrawal date was reported to the National Student Loan Database System...

Program Name: Federal Direct Student Loan Program AL# and Program Expenditure: 84.268 ($797,519) Award Number: P268K257533 Federal Award Year: July 1, 2024 to June 30, 2025 Questioned Costs: $-0- Condition Found: The incorrect withdrawal date was reported to the National Student Loan Database System (“NSLDS”) for four of the nine students selected for testing that received Federal Direct Student Loans. Corrective Action Plan: Management agrees with the auditors’ finding and their recommendation. The Financial Aid Director updated the enrollment status for the students in question in December 2025. Procedures will be improved to ensure that a student’s enrollment status is updated timely and with the correct date of the change. Anticipated Completion Date: The corrective action was completed in December 2025. Contact Person: Stephanie Dickerson, Registrar/Financial Aid 910-323-5614

View Audit 379916

Finding 1168133 (2025-001)

Material Weakness 2025

Georgian Court University

NJ

Special Tests & Provisions Questioned Costs Student Financial Aid

Views of Responsible Officials: The Office of the Registrar has continued to struggle with our reporting using the Ellucian product Power Campus. Since Ellucian is sunsetting this product, there have been significant changes in their support due to changes in their staffing. Ellucian employees with ...

Views of Responsible Officials: The Office of the Registrar has continued to struggle with our reporting using the Ellucian product Power Campus. Since Ellucian is sunsetting this product, there have been significant changes in their support due to changes in their staffing. Ellucian employees with more knowledge in NSC reporting have been transferred to their other products, leaving very little knowledge to support our efforts. We are fortunate to work with our current consultant who does seek resources regarding our inability to have a report that works accurately. She has reviewed and rewritten the report. However, according to her support team, they have now admitted that the report will never run correctly using our current version. They have suggested that we upgrade to a different version with corrections but that is impossible currently. With this knowledge, GCU has purchased a new ERP system, Jenzabar, and has begun the implementation process. We are going into Phase 2 of this implementation and expect to go live in Spring 2027. It is our intention to continue to utilize our current Ellucian consultant until that occurs for us to continue to produce the most accurate reporting we can, given these circumstances.

View Audit 379860

Finding 1168105 (2025-001)

Material Weakness 2025

Alpine School District

UT

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrat...

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Audit Recommendation: The District should strengthen controls over documentation and reporting of student transfers. This includes developing or enhancing procedures to ensure that all transfer codes are supported by verifiable records, maintaining those records in accordance with federal and state retention requirements, and periodically reviewing cohort data for completeness and accuracy. Corrective Action Planned: The District will review, update, and train staff on the process and internal controls related to record keeping for transfer students to ensure compliance. Person Responsible: Jason Sundberg, Business Administrator Anticipated Completion Date: December 31, 2025

View Audit 379845

Finding 1168098 (2025-001)

Material Weakness 2025

Atlantic University College, Inc.

PR

Student Financial Aid Subrecipient Monitoring Questioned Costs

The institution has implemented a new unofficial withdrawals (UW) policy. This policy defines an unofficial withdrawal as a student who stops attending one or more courses without officially withdrawing. An unofficial withdrawal will be assigned to any student who has consecutively ceased attending ...

The institution has implemented a new unofficial withdrawals (UW) policy. This policy defines an unofficial withdrawal as a student who stops attending one or more courses without officially withdrawing. An unofficial withdrawal will be assigned to any student who has consecutively ceased attending a course for three weeks and for whom no evidence of attendance is available at the time of reporting within the specified period. If a student stops attending all their courses, Registrar's Office will inactivate the student and issue a report to the Financial Aid office for an R2T4 calculation. This process will occur on the last instructional day before the final exams, as outlined in the academic calendar. According to the policy, Faculty members submit a report of students who have stopped attending (using an official form) and indicate the last date of academic activity for each student reported as UW. These students are not assigned a grade but rather a "UW." Students who complete the course by continuing to attend but fail to meet the academic requirements receive a grade of "F." In addition, effective March 2025, the Academic Deanship has established an institutional policy for submitting grade records (roll books) at the end of each academic term. Since 2024, some faculty members have participated in a pilot project to adopt the Electronic Gradebook (Rollbook). After adjusting the system, the institution will offer training sessions to all faculty members. By the end of the February-May 2025 term,faculty will submit the required documentation to maintain records of the grades assigned to each student.

View Audit 379835

Finding 1167997 (2025-001)

Material Weakness 2025

Austin Community College District

TX

Questioned Costs Student Financial Aid Reporting

U.S. Department of Education 2025-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend Austin Community College District re-evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate repo...

U.S. Department of Education 2025-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend Austin Community College District re-evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ACC submitted all student graduates’ status changes to the National Student Clearinghouse (NSC) accurately and in a timely manner, however a number of individual records in the transmitted files were not further reported by NSC to NSLDS in a timely manner. ACC is developing internal controls that include follow-up review of all reported records sent from NSC to the NSLDS system, to ensure 100% accurate and timely reporting. The Enrollment and Records Specialist will review and certify all files and submissions, with a second audit verification of records’ status and timely reporting conducted by the Director of Compliance and Operations. Name(s) of the contact person(s) responsible for corrective action: Annisha Morgan, Director of Enrollment and Records Compliance and Operations Planned completion date for corrective action plan: December 19, 2025. If the Department of Education has questions regarding this plan, please call Linda Terry at 512-223-7503.

View Audit 379687

Finding 1167958 (2025-002)

Material Weakness 2025

Columbia Village

MN

Questioned Costs HUD Housing Programs Significant Deficiency

Management will make adjustments to the policy surrounding the procedures regarding the quarterly review of the bank ratings for finanical institutions during the fiscal year ended September 30, 2026.

View Audit 379565

Finding 1167954 (2025-001)

Material Weakness 2025

City of Clive

IA

Internal Control / Segregation of Duties Questioned Costs Reporting

Finding 2025-001 Reporting Significant Deficiency in lnternal Control over Compliance FederalAgency Name: Department of the Treasury Program Name COVID-L9 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Finding Summary: The annual project and expenditure report we...

Finding 2025-001 Reporting Significant Deficiency in lnternal Control over Compliance FederalAgency Name: Department of the Treasury Program Name COVID-L9 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Finding Summary: The annual project and expenditure report were required to be submitted by April 30,2025. However, the annual project and expenditure report was submitted on May 5,2025. Responsible lndividuals: CoreyEastman, FinancialManager Corrective Action Planned: City of Clive acknowledges the comment and has implemented a process to ensure that all reports are accurate and submitted by the required due dates. Anticipated Completion Date: June 30, 2026

View Audit 379542

Finding 1167952 (2025-004)

Material Weakness 2025

Belleville Henderson Central School District

NY

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Audit Recommendation a) 2025-004: Full Service Community Schools-Assistance Listing No. 84.215J Grant NO. - S215J220016 Grant Period-Year ended June 30, 2025 the auditors recommend the District to implement a process that ensures an understanding of the grant revenue and expenditure recognition proc...

Audit Recommendation a) 2025-004: Full Service Community Schools-Assistance Listing No. 84.215J Grant NO. - S215J220016 Grant Period-Year ended June 30, 2025 the auditors recommend the District to implement a process that ensures an understanding of the grant revenue and expenditure recognition process. Regular reconciliations should be performed and monitored against the grant finance reports. Expenditures should be monitored against the approved budgets and overspent grants. Corrective Action Plan a) 2025-004: The District plans to ensure in-depth training on all grants the District receives and require regular reconciliations to the general ledger by using our financial program as well a spreadsheet at the end of every month and institute more oversight over the grant process. Implementation Date - June 30, 2026 Person Responsible for Implementation - Colleen Bellinger, School Business Manager

View Audit 379517

Finding 1167941 (2025-001)

Material Weakness 2025

Granite School District

UT

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrat...

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Audit Recommendation: The District should strengthen controls over documentation and reporting of student transfers. This includes developing or enhancing procedures to ensure that all transfer codes are supported by verifiable records, maintaining those records in accordance with federal and state retention requirements, and periodically reviewing cohort data for completeness and accuracy. Corrective Action Planned: The District will review, update, and train staff on the process and internal controls related to record keeping for transfer students to ensure compliance. Person Responsible: Todd Hauber, Business Administrator Anticipated Completion Date: March 31, 2026

View Audit 379498

Finding 1167905 (2025-001)

Material Weakness 2025

Metropolitan Boston Housing Partnership, Inc.

MA

Questioned Costs Subrecipient Monitoring Eligibility

2025-001 Recertifications 14.881 Moving to Work Demonstration Program – Award No. OCD26401344019MTW Responsible Official Sarah Scott Director of Leased Housing Plan Detail There has been a greater focus on ensuring new past dues (recertifications not completed on time) do not occur while we continue...

2025-001 Recertifications 14.881 Moving to Work Demonstration Program – Award No. OCD26401344019MTW Responsible Official Sarah Scott Director of Leased Housing Plan Detail There has been a greater focus on ensuring new past dues (recertifications not completed on time) do not occur while we continue to resolve older ones. Starting with April 1, 2024 regular recertifications, we implemented a more rigorous monitoring process. The day after data entry for each recertification is due, the Director of Leased Housing generates a comprehensive report that consolidates information from multiple sources, including our software and internal tracking systems. Once verified, the Director provides these reports—including past-due recertifications from prior months—to managers for follow-up. Managers are responsible for ensuring the timely resolution of all cases on the report. Managers are held accountable for ensuring past-due cases do not reappear in subsequent months. Since the implementation of this process, we have seen a significant reduction in the number of past-due recertifications for assigned caseloads as management is proactive in ensuring no name, especially those on vacant caseloads due to numerous staff medical leaves, reaches that list. Additionally, as of October 2025, the Leased Housing Department will be operating within our new Yardi software system, a significant upgrade designed to enhance efficiency, accuracy, and user experience across all aspects of program administration. Yardi enables considerably faster processing times compared to our current platform, reducing the time needed to complete certifications, adjustments, and case updates. One of the most beneficial features of Yardi is its Recertification Dashboard, which provides staff with real-time visibility into upcoming deadlines, pending tasks, and the overall status of each case. The dashboard includes automated prompts and workflow reminders throughout the recertification process, ensuring staff stay on track and that each step is completed in sequence. In addition to speed and organization, Yardi offers enhanced data accuracy and integration capabilities, minimizing duplication and manual entry errors. These improvements will help staff manage their caseloads more effectively, provide more timely service to participants and property owners, and ensure compliance with program requirements. Anticipated Completion Date June 30, 2026 – Past due percentages will be lowered to acceptable levels with those outstanding being a result of the hearings and appeals process.

View Audit 379378

Finding 1167901 (2025-001)

Material Weakness 2025

Coldwater Community Schools

MI

Internal Control / Segregation of Duties Questioned Costs Cash Management § 200.303

Finding Number Federal Programs Audit: 2025-001; Responsible Person: Rachelle Roby; Management Views: Management agrees with the finding and is in the process of implementing the recommendation.; Corrective Action: The District will collaborate with the Director of Food Service to ensure that, when ...

Finding Number Federal Programs Audit: 2025-001; Responsible Person: Rachelle Roby; Management Views: Management agrees with the finding and is in the process of implementing the recommendation.; Corrective Action: The District will collaborate with the Director of Food Service to ensure that, when a physical count is conducted, the figures are verified by a second staff member for accuracy. Additionally, it will be required that all supporting documentation be submitted to the Chief Financial Officer (CFO) along with the claim figures. The CFO will review and compare the documentation against the data entered into the claiming system prior to the submission of the claim.; Anticipated Completion Date: 08/01/2025

View Audit 379369

Finding 1167897 (2025-002)

Material Weakness 2025

Canyon Village Senior Citizens Housing, Inc.

WY

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Comments on the Finding and Each Recommendation: The Corporation did not make the total required reserve for replacement deposits during the year ended June 30, 2025, which resulted in the reserve for replacements account being underfunded by $1,205 as of June 30, 2025. The management agent should t...

Comments on the Finding and Each Recommendation: The Corporation did not make the total required reserve for replacement deposits during the year ended June 30, 2025, which resulted in the reserve for replacements account being underfunded by $1,205 as of June 30, 2025. The management agent should transfer funds of $1,205 from the operating account in order to bring the reserve for replacements account current. Action(s) taken or planned on the finding Management agrees with the recommendation. Management transferred $1,205 from the operating account to the reserve for replacements account on August 26, 2025. No further action is required.

View Audit 379348

Finding 1167896 (2025-001)

Material Weakness 2025

Canyon Village Senior Citizens Housing, Inc.

WY

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2025, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical ...

Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2025, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical default on the Flexible Subsidy Loan. Management should continue communicating with HUD in order to obtain approval for the deferment request for the Section 201 Flexible Subsidy Loan. Action(s) taken or planned on the finding Management agrees with the recommendation. Management has submitted a request for deferment of the Flexible Subsidy Loan. Management is awaiting HUD approval of the deferment request.

View Audit 379348

Finding 1167887 (2025-002)

Material Weakness 2025

Unity Point School District #140

IL

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles

Management has implemented a year-end reconciliation for all grant funds. Due to the timing of this grant - the District was able to capture the overpayment in the August 2025 expenditure report and therefore, no overpayment was owed. The District does not expect this finding to repeat again.

View Audit 379289

Finding 1167884 (2025-004)

Material Weakness 2025

Isd # 682 Roseau

MN

School Nutrition Programs Questioned Costs Eligibility

Contact Person – Thomas A. Jerome, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all students who receive a free or reduced meal have a current and accurate application on file. Completion Date – March 31, 2026

View Audit 379288

Finding 1167881 (2025-001)

Material Weakness 2025

Mid Michigan College

MI

Questioned Costs Student Financial Aid Eligibility

Auditor Description of Condition and Effect. During our cost of attendance recalculation, we noted that for one student, an additional semester in which the student was not taking any classes was included in their calculation. As a result of this condition, the College overstated the student's finan...

Auditor Description of Condition and Effect. During our cost of attendance recalculation, we noted that for one student, an additional semester in which the student was not taking any classes was included in their calculation. As a result of this condition, the College overstated the student's financial need for the award year. However, no action was required by the College as the corrected cost of attendance still exceeded the student's awards. Auditor Recommendation. We recommend that the College implement a review process to ensure that all manual entries into the cost of attendance system are reviewed and approved by an independent second individual. Auditor Recommendation. We recommend that the College implement a review process to ensure that all manual entries into the cost of attendance system are reviewed and approved by an independent second individual. Corrective Action. Upon discovery of the cost of attendance calculation error, the College went through and determined that this was an isolated incident and had no impact on the amount of aid received by the student. To prevent a similar problem arising in the future, the College will implement a review process to have a second individual review and ensure the cost of attendance is being calculated accurately. Responsible Person. Michelle McNier, Director of Financial Aid. Anticipated Completion Date. June 30, 2026.

View Audit 379274

Finding 1167874 (2025-005)

Material Weakness 2025

Iberville Parish School Board

LA

Internal Control / Segregation of Duties Questioned Costs

To ensure compliance with all reporting regulations and established procedures, the Executive Director of Operations, Alnita Miller, will implement segregation of duties so that all data is reviewed/certified. A system for verification and reconciliation of meal counts will be established prior to s...

To ensure compliance with all reporting regulations and established procedures, the Executive Director of Operations, Alnita Miller, will implement segregation of duties so that all data is reviewed/certified. A system for verification and reconciliation of meal counts will be established prior to submission. These controls will be implemented forthwith.

View Audit 379236

Finding 1167860 (2025-001)

Material Weakness 2025

Northern Michigan University

MI

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.305

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Northern Michigan University Single Audit Act Compliance report for the year ended June 30, 2025, and corrective action to be completed. 2025-001 – Lack of Drawdown Revi...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Northern Michigan University Single Audit Act Compliance report for the year ended June 30, 2025, and corrective action to be completed. 2025-001 – Lack of Drawdown Review Procedures Auditor Description of Condition and Effect. The University did not have documented review procedures in place for federal grant drawdowns under the Research and Development cluster. Drawdowns were processed without a formal review or approval process to verify that amounts requested were based on allowable expenditures. This deficiency increases the risk of drawing federal funds in excess of actual expenditures or for unallowable costs, potentially resulting in noncompliance with federal regulations. Auditor Recommendation. The University should implement formal review procedures for all federal grant drawdowns, including enhancing policies around reviewing drawdowns, designated reviewers, and system controls to ensure drawdowns are accurate, allowable, and properly supported. Corrective Action. The University is developing formal grant drawdown review procedures that outlines required documentation and review steps around federal grant drawdowns. Responsible Person. Jamie Beauchamp, Controller Anticipated Completion Date. January 31, 2026.

View Audit 379231

Corrective Action Plans

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