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Corrective Action Plans

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Finding 1165424 (2025-002)
Material Weakness 2025
Berrien Regional Education Service Agency
MI
Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.430
Condition: The fiscal year 2025 schedule of federal expenditures of federal awards (SEFA) that was initially provided to the auditors included payroll and fringe expenses that were incorrectly coded to the grant. Planned Corrective Action: The Agency agrees with the recommendations above and will im...
Condition: The fiscal year 2025 schedule of federal expenditures of federal awards (SEFA) that was initially provided to the auditors included payroll and fringe expenses that were incorrectly coded to the grant. Planned Corrective Action: The Agency agrees with the recommendations above and will implement a process to ensure that a reconciliation of the listing of grant eligible employees to those employees that were being coded to the Special Education Cluster in the general ledger is performed. Contact person responsible for corrective action: Emily Herbert, Director of Business and Finance Anticipated Completion Date: June 30, 2026
View Audit 376127
Finding 1165421 (2025-002)
Material Weakness 2025
Bloomingdale School District #16
MI
Questioned Costs Subrecipient Monitoring Significant Deficiency
The District agrees with the finding and will implement a system of internal control to properly document the time and effort that is charged to the grant. The District has contracted with the intermediate school district to provide business services and ensure the documentation is obtained for time...
The District agrees with the finding and will implement a system of internal control to properly document the time and effort that is charged to the grant. The District has contracted with the intermediate school district to provide business services and ensure the documentation is obtained for time and effort.
View Audit 376118
Finding 1165420 (2025-003)
Material Weakness 2025
Oblong Cusd #4
IL
Questioned Costs Subrecipient Monitoring Cash Management
The Superintendent will thoroughly review and approve quarterly 'historical expenditure reports" and supporting documentation on a regular basis prior to electronic submissions. Reviews will encompass a search for adjustments and duplicate classifications, and a determination of reasonable vendors, ...
The Superintendent will thoroughly review and approve quarterly 'historical expenditure reports" and supporting documentation on a regular basis prior to electronic submissions. Reviews will encompass a search for adjustments and duplicate classifications, and a determination of reasonable vendors, expense descriptions, budget to actual comparisons, and dates. Corresponding documents will be manually signed and dated to indicate approval.
View Audit 376114
Finding 1165414 (2025-003)
Material Weakness 2025
Holden R-III School District
MO
Questioned Costs Cash Management School Nutrition Programs
U.S. Department of Education Holden R-III respectfully submits the following Corrective Action Plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Mike Hough, Superintendent Holden R-III School District Independent Accounting Firm: Ger...
U.S. Department of Education Holden R-III respectfully submits the following Corrective Action Plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Mike Hough, Superintendent Holden R-III School District Independent Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2025. The findings from the June 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2025-003 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Action Taken: Over the last five years, the school district's fund increased due to securing a contract at a low initial rate, while also benefiting from higher reimbursement rates and increased participation. This year, the district will once again go through the rebid process, and the estimated increase in costs is expected to range from 10% to 15%. This increase will likely surpass the amount the district receives in reimbursements, leading to a budget deficit. Additionally, student participation in the lunch program has declined over the years.
View Audit 376098
Finding 1165414 (2025-003)
Material Weakness 2025
Holden R-III School District
MO
Questioned Costs Cash Management School Nutrition Programs
Action Taken: We are currently working with DESE to apply Food service expenses for the excess balance. We will monitor fund balances to ensure that they remain with the Child Nutrition compliance requirements.
Action Taken: We are currently working with DESE to apply Food service expenses for the excess balance. We will monitor fund balances to ensure that they remain with the Child Nutrition compliance requirements.
View Audit 376098
Finding 1165414 (2025-003)
Material Weakness 2025
Holden R-III School District
MO
Questioned Costs Cash Management School Nutrition Programs
Completion Date: June 30, 2026 Sincerely, Mike Hough, Superintendent Holden R-III School District
Completion Date: June 30, 2026 Sincerely, Mike Hough, Superintendent Holden R-III School District
View Audit 376098
Finding 1165410 (2025-001)
Material Weakness 2025
Skokie School District #68
IL
Questioned Costs
Corrective Action Plan Finding No.: 2025-001 Condition: Expenditure reports were submitted to ISBE after the due date. Plan: Management will establish and reinforce procedures to ensure all grant reports are submitted by the required due date. Anticipated Completion Date: 6/30/2026 Name of Contact P...
Corrective Action Plan Finding No.: 2025-001 Condition: Expenditure reports were submitted to ISBE after the due date. Plan: Management will establish and reinforce procedures to ensure all grant reports are submitted by the required due date. Anticipated Completion Date: 6/30/2026 Name of Contact Person: Kenya Austin, Asst. Superintendent of Business/CSBO Management Response: N/A
View Audit 376094
Finding 1165389 (2025-003)
Material Weakness 2025
Kansas Wesleyan University and Foundation
KS
Questioned Costs Student Financial Aid Significant Deficiency
Incorrect Pell Calculations Condition: The University did not properly award Pell for the Summer term under the new enrollment intensity calculation requirements. Planned Corrective Action: This is an isolated error on the part of the Financial Aid Office staff. In review of the new Pell grant calcu...
Incorrect Pell Calculations Condition: The University did not properly award Pell for the Summer term under the new enrollment intensity calculation requirements. Planned Corrective Action: This is an isolated error on the part of the Financial Aid Office staff. In review of the new Pell grant calculations staff members misinterpreted summer Pell regulations. During implementation of the new system software, Pell calculations were believed to be automatic. In subsequent years staff members will review policies for summer programs, participate in training sessions, seminars and workshops, to ensure they understand the rules, regulations and guidelines as they apply to enrollment intensity regulations, in order to manually adjust Pell amounts for part-time students. Person Responsible for Corrective Action Plan: Amanda McLaughlin, Assistant Vice President of Financial Aid; Miranda Lumley Associate Director of Financial Aid Anticipated Date of Completion: Fall of 2025 prior to end of the term and awarding aid for upcoming semesters in the 2025-26 award year.
View Audit 376000
Finding 1165388 (2025-004)
Material Weakness 2025
Independent School District No. 593
MN
Internal Control / Segregation of Duties Questioned Costs Cash Management
Contact Person – Randal Bergquist, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all monthly reimbursement reports are reviewed and approved before they are submitted. Completion Date – January 31, 2026
Contact Person – Randal Bergquist, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all monthly reimbursement reports are reviewed and approved before they are submitted. Completion Date – January 31, 2026
View Audit 375994
Finding 1165383 (2025-003)
Material Weakness 2025
Independent School District No. 593
MN
Eligibility Questioned Costs School Nutrition Programs
Contact Person – Randal Bergquist, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure students are receiving a reduced meal and the appropriate rate. Completion Date – January 31, 2026
Contact Person – Randal Bergquist, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure students are receiving a reduced meal and the appropriate rate. Completion Date – January 31, 2026
View Audit 375994
Finding 1165371 (2025-001)
Material Weakness 2025
Bonita Unified School District
CA
Questioned Costs Internal Control / Segregation of Duties
We agree with the auditor’s comments and the following actions will be taken to ensure that graduation cohort data is maintained accurately: 1. When a student withdraws from one of our high schools, registrars will maintain accurate records in our SIS (Student Information System) and remove this stu...
We agree with the auditor’s comments and the following actions will be taken to ensure that graduation cohort data is maintained accurately: 1. When a student withdraws from one of our high schools, registrars will maintain accurate records in our SIS (Student Information System) and remove this student from our graduation cohort. 2. District office will assist registrars in contacting students who have withdrawn and ensure that forwarding information for next school of record is attained. These steps will allow us to maintain an accurate data base and records, including the graduation cohort.
View Audit 375972
Finding 1165369 (2025-003)
Material Weakness 2025
Platte Health Center
SD
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Finding Summary: As of June 30, 2025 management did not perform the proper calculations for the debt service coverage ratio in accordance with the commitm...
Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Finding Summary: As of June 30, 2025 management did not perform the proper calculations for the debt service coverage ratio in accordance with the commitment letter. Additionally, the required debt service coverage ratio and required working capital amount were not presented to the board to ensure compliance is obtained. Responsible Individuals: Vicki Jensen, Chief Financial Officer Corrective Action Plan: The Platte Health Center will perform debt service ratio and working capital calculations, as required in the loan agreement. The calculations will be performed by the CFO as part of the year-end process. The CFO will provide a report to the Board of Directors and it will be noted in the official meeting minutes. Anticipated Completion Date: June 30, 2026.
View Audit 375939
Finding 1165325 (2025-003)
Material Weakness 2025
Rocky Mountain College
MT
Questioned Costs Special Tests & Provisions Student Financial Aid
Finding 2025-003: In order to ensure proper compliance with the return of Title IV Funds, the CFO and Controller have updated the return to Title IV (R2T 4) workbook to include the correct rounding method per federal regulation and the Federal Student Aid Handbook. Documentation of each calculation ...
Finding 2025-003: In order to ensure proper compliance with the return of Title IV Funds, the CFO and Controller have updated the return to Title IV (R2T 4) workbook to include the correct rounding method per federal regulation and the Federal Student Aid Handbook. Documentation of each calculation will now include evidence of rounding verification as part of the R2T4 process. Additionally, the Controller will obtain annual training on current Department of Education requirements, including proper rounding and calculation methodologies.
View Audit 375900
Finding 1165320 (2025-002)
Material Weakness 2025
Rocky Mountain College
MT
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
Finding 2025-002: In order to ensure proper compliance with the student refund and return process, the CFO, Controller, and Student Accounts Coordinator will establish clear departmental responsibilities for initiating and approving financial aid batches and create an internal processing timeline sh...
Finding 2025-002: In order to ensure proper compliance with the student refund and return process, the CFO, Controller, and Student Accounts Coordinator will establish clear departmental responsibilities for initiating and approving financial aid batches and create an internal processing timeline shorter than the 14-day federal limit. Additionally, the CFO, Controller, and Student Accounts Coordinator will obtain training on the timing and documentation requirements under 34 CFR §668.164(h).
View Audit 375900
Finding 1165315 (2025-001)
Material Weakness 2025
Rocky Mountain College
MT
Reporting Internal Control / Segregation of Duties Questioned Costs
Finding 2025-001: In order to ensure proper compliance with reporting student enrollment statuses to the National Student Loan Data System, the CFO, Controller, and Director of Student Records will familiarize themselves with federal reporting deadlines and create an improved internal system to moni...
Finding 2025-001: In order to ensure proper compliance with reporting student enrollment statuses to the National Student Loan Data System, the CFO, Controller, and Director of Student Records will familiarize themselves with federal reporting deadlines and create an improved internal system to monitor and report student enrollment changes on a timely basis. The CFO, Controller, and Director of Student Records will explore enhanced monitoring controls such as designating a second reviewer to verify that all files were transmitted and accepted by NSC within required timeframes and implementing an internal tracking log to record the submission and confirmation dates for each roster file.
View Audit 375900
Finding 1165310 (2025-003)
Material Weakness 2025
Chatham School District
AK
Questioned Costs Procurement, Suspension & Debarment Reporting
The District will stregthen controls to ensure all expenditures charged to federal programs are allowable, properly documented, and comply with the Uniform Guidance (2 CFR Part 200). 1. Policy and Procedure development: Written procedures will be implemented defining allowable costs, budget approval...
The District will stregthen controls to ensure all expenditures charged to federal programs are allowable, properly documented, and comply with the Uniform Guidance (2 CFR Part 200). 1. Policy and Procedure development: Written procedures will be implemented defining allowable costs, budget approval processes, and documentation requirements for federal programs. 2. Pre-approval and Documentation: All expenditures charged to federal awards must receive prior approval from the Program Director and Business Manager, accompanied by invoices, purchase orders, and justification forms referencing the applicable federal cost principle. 3. Monthly Monitoring: The Business Manager will review program expenditures monthly for compliance with allowable cost principles and promptly correct any mischarges. 4. Training: Federal program staff and members of the CSG grants Committee will receive annual training on allowable costs, cost allocation, and time-and effort reporting.
View Audit 375895
Finding 1165302 (2025-001)
Material Weakness 2025
Housing Authority of Lake City
SC
HUD Housing Programs Questioned Costs Allowable Costs / Cost Principles
2025-001 ALN 14.871 – Housing Voucher Cluster – Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation as listed in the Schedule of Findings and Questioned Costs. In 2021, the Authority was instructed by Keith Landrum of the Colu...
2025-001 ALN 14.871 – Housing Voucher Cluster – Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation as listed in the Schedule of Findings and Questioned Costs. In 2021, the Authority was instructed by Keith Landrum of the Columbia, South Carolina HUD Field Office to stop making payments until the matter could be further investigated to see what amounts, if any, are still owed. Management will continue to monitor budgets to ensure that funds are adequate. Management has and will continue to make budget revisions to reduce unessential operating costs. The Authority has designed and implemented a Board approved formal repayment agreement. Person Responsible for Correction of Finding: Mark Fountain, Executive Director Projected Completion Date: June 30, 2026
View Audit 375853
Finding 1165293 (2025-003)
Material Weakness 2025
Mount Saint Mary's University
CA
Questioned Costs
Mount Saint Mary’s University Corrective Action Plan For the Year Ended June 30, 2025 Finding 2025-003 Condition: The University did not have updated procedures and processes in place specific to all the required GLBA elements. The GLBA policy review and updates are still in process. Corrective Acti...
Mount Saint Mary’s University Corrective Action Plan For the Year Ended June 30, 2025 Finding 2025-003 Condition: The University did not have updated procedures and processes in place specific to all the required GLBA elements. The GLBA policy review and updates are still in process. Corrective Action Plan: Due to the transition within the institution’s information security department, the University is still in the process of updating its information security policy and framework and will have these approved in fiscal year 2026. The University is continuing to work on implementing the remaining elements of the GLBA requirements and has been tracking and monitoring its progress. Name(s) of Contact Person(s) Responsible for Corrective Action: Jamal Nasser, Chief Information Officer Anticipated Completion Date: June 30, 2026 Joy E. Brathwaite, MBA MSA Vice President for Finance and Administration Dated: 12/4/2025
View Audit 375827
Finding 1165288 (2025-002)
Material Weakness 2025
Mount Saint Mary's University
CA
Student Financial Aid Questioned Costs Reporting
Mount Saint Mary’s University Corrective Action Plan For the Year Ended June 30, 2025 Finding 2025-002 Condition: For 5 of 25 students tested in the sample, the student’s status was reported late to the National Student Loan Data System (NSLDS). The sample was not a statistically valid sample. Corre...
Mount Saint Mary’s University Corrective Action Plan For the Year Ended June 30, 2025 Finding 2025-002 Condition: For 5 of 25 students tested in the sample, the student’s status was reported late to the National Student Loan Data System (NSLDS). The sample was not a statistically valid sample. Corrective Action Plan : The Registrar’s office generates enrollment reports every three (3) weeks and they are sent to NSLDS. These reports allow for frequent degree of enrollment reporting to correct this type of error. These changes are in place and have taken effect immediately. Name(s) of Contact Person(s) Responsible for Corrective Action: Rocio De Leon, Registrar Anticipated Completion Date: Immediately Joy E. Brathwaite, MBA MSA Vice President for Finance and Administration Dated: 12/4/2025
View Audit 375827
Finding 1165283 (2025-001)
Material Weakness 2025
Mount Saint Mary's University
CA
Questioned Costs Student Financial Aid Significant Deficiency
Mount Saint Mary’s University Corrective Action Plan For the Year Ended June 30, 2025 Finding 2025-001 Condition: The University did not have evidence or documentation available to support the control/review process for return of Title IV calculations. Corrective Action Plan : The University will co...
Mount Saint Mary’s University Corrective Action Plan For the Year Ended June 30, 2025 Finding 2025-001 Condition: The University did not have evidence or documentation available to support the control/review process for return of Title IV calculations. Corrective Action Plan : The University will continue to review and adhere to our procedures for refunding awards, and the Financial Aid office will formally document the weekly review of the Return of Title IV funds. Name(s) of Contact Person(s) Responsible for Corrective Action: La Royce Housley, Director of Financial Aid Anticipated Completion Date: Immediately Joy E. Brathwaite, MBA MSA Vice President for Finance and Administration Dated: 12/4/2025
View Audit 375827
Finding 1165268 (2025-001)
Material Weakness 2025
Affordable Housing Network, Inc. & Consolidated Entities
IA
Questioned Costs Subrecipient Monitoring Material Weakness
Management agrees with the finding, and will evaluate available personnel to coordinate monitoring procedures to ensure accurate tenant calculations.
Management agrees with the finding, and will evaluate available personnel to coordinate monitoring procedures to ensure accurate tenant calculations.
View Audit 375764
Finding 1165257 (2025-005)
Material Weakness 2025
School District of Waupaca
WI
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
2025-005 – Medicaid – Allowable Activities and Costs - The District is aware of the student’s receiving benefits need to have their billed services included in their IEPs. Responsible Official – Austin Moore, Business Manager Anticipated Completion Date – The District will correct this in the subseq...
2025-005 – Medicaid – Allowable Activities and Costs - The District is aware of the student’s receiving benefits need to have their billed services included in their IEPs. Responsible Official – Austin Moore, Business Manager Anticipated Completion Date – The District will correct this in the subsequent fiscal year.
View Audit 375728
Finding 1165242 (2025-001)
Material Weakness 2025
Kansas Center for Entrepreneurship Inc
KS
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2025-001 (Material Weakness) AL# 11.307: COVID-19 Economic Adjustment Assistance, Economic Development Cluster, U.S. Department of Commerce, Federal Award # 05-79-06082 - 2021 Condition: The required performance reports ED-916 and ED-917 were not completed or submitted during the fiscal year...
Finding 2025-001 (Material Weakness) AL# 11.307: COVID-19 Economic Adjustment Assistance, Economic Development Cluster, U.S. Department of Commerce, Federal Award # 05-79-06082 - 2021 Condition: The required performance reports ED-916 and ED-917 were not completed or submitted during the fiscal year. Criteria: 2 CFR 200.303(a) states that the Center is required to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Questioned Costs: None noted. Context: The Center transitioned to the revolving stage of the program and there was a misunderstanding that the ED-916 and ED-917 had to be filed during the revolving stage. The sample size was determined based upon the guidelines provided by the AICPA which is not a statistically valid sample. Cause: The Center misunderstood that the performance reports were applicable during the revolving stage. Effect: Not reporting performance reports may impact the federal agency’s ability to assess the effectiveness of the federal program. Corrective Action Plan: All EDA reporting will be completed and submitted to ensure the Center is up to date on required filings. In addition, the Center will work with the EDA to understand when reporting requirements will change during the revolving process.
View Audit 375654
Finding 1165241 (2025-001)
Material Weakness 2025
University of Dallas
TX
Questioned Costs Special Tests & Provisions Student Financial Aid
Corrective Action Plan: The University will continue to improve upon Enrollment Reporting as well as continue with all of the changes previously identified and corrected. The University will ensure that the Received Date by NSLDS is within the 60 day compliance reporting requirement. With respect to...
Corrective Action Plan: The University will continue to improve upon Enrollment Reporting as well as continue with all of the changes previously identified and corrected. The University will ensure that the Received Date by NSLDS is within the 60 day compliance reporting requirement. With respect to the reporting of Program Lengths in error, the University took steps to update the processes associated with that activity subsequent to the issuance of the report containing the prior year Single Audit finding 2024-001. Upon consultation with the Office of the Provost and the appropriate Deans of the affected Colleges, the program length for the Master’s programs at the University was updated to two (2), for those programs between 30 and 36 credit hours in length; and three (3) academic years, for those whose minimum credit hours exceeds 36 credit hours, which will meet a reasonable progression to such degree. The Office of Registrar updated all such programs to reflect the decision for the University in November 2024. The students noted in the 2025-001 finding ceased to be active prior to the updated process’ implementation and were excluded from the reporting population. All activity contained in the sample selection for changes after the implementation date were handled in accordance with the regulations. One of those students reenrolled and the Program Length was updated to correctly reflect the student’s new program. The University will continue to monitor this area for any future discrepancies. Responsible Parties: The University has identified the Registrar – Paula Brown along with the Director of the Office of Financial Aid – James Hubener as the responsible parties to ensure continued monitoring of the activity on these types of items to ensure timely and accurate reporting to NSLDS. Estimated Completion Date: November 30, 2024
View Audit 375648
Finding 1165237 (2025-001)
Material Weakness 2025
Remington College
TX
Questioned Costs Student Financial Aid Eligibility
The Institution has reviewed the details of the finding and determined the error to be due to human error and the responsibility of the Institution. Subsequent to the audit, the Institution refunded $350 in 2023-2024 Federal Pell Grant program funds on behalf of student #20 (VR). In addition the Ins...
The Institution has reviewed the details of the finding and determined the error to be due to human error and the responsibility of the Institution. Subsequent to the audit, the Institution refunded $350 in 2023-2024 Federal Pell Grant program funds on behalf of student #20 (VR). In addition the Institution refunded $419 in 2024-2025 Federal Pell Grant program funds on behalf of student #2 (EL). These two students over-award was due to a schedule or grade change that took place after the start of student’s term or payment period. The Institution will implement reporting from our SIS to monitor schedule or grade changes that take place after the start of a student’s term or payment period.
View Audit 375631
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