Corrective Action Plans

Finding 1228224 (2025-001)

Material Weakness 2025

KY

Internal Control / Segregation of Duties Reporting

Management will review and strengthen the year-end financial reporting process to improve the timeliness of the audit and financial statement preparation. The City will work with its auditors to establish and monitor reporting deadlines and will evaluate staffing and training needs to help ensure co...

Management will review and strengthen the year-end financial reporting process to improve the timeliness of the audit and financial statement preparation. The City will work with its auditors to establish and monitor reporting deadlines and will evaluate staffing and training needs to help ensure compliance with the reporting requirements of KRS 91A.040 in future periods.

View Audit 409971

Finding 1228219 (2025-001)

Material Weakness 2025

Transform 1012 N. Main Street

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

Cause of Internal Control Issue: Transform 1012's grant reporting procedures included a verbal approval of reports and therefore, management approval could not be confirmed or reperformed. The effect of this is that bi-annual reporting was not fully documented in accordance with internal control pro...

Cause of Internal Control Issue: Transform 1012's grant reporting procedures included a verbal approval of reports and therefore, management approval could not be confirmed or reperformed. The effect of this is that bi-annual reporting was not fully documented in accordance with internal control procedures over compliance. Actions To Rectify Internal Control Issue: Management's Response: Carlos Gonzalez-Jaime, Executive Director, will ensure his written documentation of review and approval of all grant reports is kept on file by using electronic signature to indicate review and approval and storing signed copies of the documentation. • This will be completed by October 31, 2025, for 2025 reports through October 31, 2025. Going forward, signed documentation will be stored within seven days of the report being issued.

View Audit 409953

Finding 1228101 (2025-001)

Material Weakness 2025

NORTHAMPTON TOWNSHIP

PA

Reporting Matching / Level of Effort / Earmarking § 200.302

The Organization will review guidance and create missing policies

View Audit 409920

Finding 1228100 (2025-002)

Material Weakness 2025

Managed Career Solutions Spc

CA

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

Reference Number: 2025-002. Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 21.027. Federal Agency: U.S. Department of the Treasury. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Numb...

Reference Number: 2025-002. Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 21.027. Federal Agency: U.S. Department of the Treasury. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Number and Year: C-145793; FY 2025. Category of Finding: Reporting. Management acknowledges that one (1) monthly fiscal report submitted to the City of Los Angeles, EWDD, was not submitted on or before the fifteenth (15th) day of the following month. The management will ensure that the Accounting Department will strengthen its report submission process by working closely with the City of Los Angeles, EWDD to help finalize the contracts efficiently and be able to submitthe monthly fiscal reports by the 15th of the following month, in accordance with the contract. Anticipated Completion Date: March 16, 2026 Tito Maturan, Director of Finance and Technology (213) 355-5300

View Audit 409918

Finding 1228099 (2025-001)

Material Weakness 2025

Managed Career Solutions Spc

CA

Reporting Internal Control / Segregation of Duties

Reference Number: 2025-001 Federal Program Title: National Dislocated Worker Grant Program. Assistance Listing Number: 17.277 Federal Agency: U.S. Department of Labor, Employee and Training Administration. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD)...

Reference Number: 2025-001 Federal Program Title: National Dislocated Worker Grant Program. Assistance Listing Number: 17.277 Federal Agency: U.S. Department of Labor, Employee and Training Administration. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Number and Year: C-200956; FY2025. Category of Finding: Reporting. Management acknowledges that one (1) monthly fiscal report submitted to the City of Los Angeles, EWDD, was not submitted on or before the fifteenth (15th) day of the following month. The management will ensure that the Accounting Department will strengthen its report submission process by working closely with the City of Los Angeles, EWDD to help finalize the contracts efficiently and be able to submit the monthly fiscal reports by the 15th of the following month, in accordance with the contract. Anticipated Completion Date: March 16, 2026 Tito Maturan, Director of Finance and Technology (213) 355-5300

View Audit 409918

Finding 1228020 (2025-001)

Material Weakness 2025

CHAVES COUNTY CASA PROGRAM

NM

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.302 § 200.510

Failure to Identify All Federal Awards and Prepare a Complete Schedule of Expenditures of Federal Awards (SEFA) Finding Type: Material Weakness in Internal Control Over Compliance Corrective Action: The Organization will establish formal procedures for identifying, tracking, and reporting all federa...

Failure to Identify All Federal Awards and Prepare a Complete Schedule of Expenditures of Federal Awards (SEFA) Finding Type: Material Weakness in Internal Control Over Compliance Corrective Action: The Organization will establish formal procedures for identifying, tracking, and reporting all federal awards. Actions include: 1. Creation and maintenance of a centralized Federal Grant Register containing: o Assistance Listing Number o Federal agency o Pass-through entity o Award number o Award period o Award amount o Reporting requirements 2. Development of written SEFA preparation procedures. 3. Annual reconciliation of federal expenditures to the general ledger prior to audit commencement. 4. Annual review of all grant agreements to identify federal funding sources and pass-through awards. 5. Training for finance and program staff on Uniform Guidance requirements and federal award identification. 6. CFO review and approval of the SEFA before submission to auditors. Responsible Person: CFO and Executive Director Implementation Date: September 30, 2026 Expected Outcome: All federal awards will be accurately identified and reported, and a complete and accurate SEFA will be prepared prior to each annual audit.

View Audit 409858

Finding 1228016 (2025-002)

Material Weakness 2025

CHAVES COUNTY CASA PROGRAM

NM

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.302 § 200.303

Commingling of Federal Award Funds in the General Ledger Finding Type: Material Weakness in Internal Control Over Compliance Corrective Action: The Organization will redesign its accounting structure to separately identify federal grant activity. Specific actions include: 1. Establishing grant-speci...

Commingling of Federal Award Funds in the General Ledger Finding Type: Material Weakness in Internal Control Over Compliance Corrective Action: The Organization will redesign its accounting structure to separately identify federal grant activity. Specific actions include: 1. Establishing grant-specific codes within the chart of accounts. 2. Tracking revenues and expenditures by: o Federal program o Funding source o Assistance Listing Number o Grant period 3. Requiring transaction-level coding for all federal grant activity.4. Generating reimbursement requests and financial reports directly from grant-specific accounting records. 5. Implementing written grant accounting policies and procedures. 6. Providing grant accounting and Uniform Guidance training to accounting and program personnel. Responsible Person: CFO Implementation Date: September 30, 2026 Expected Outcome: Federal expenditures will be separately tracked and readily identifiable, improving compliance with Uniform Guidance requirements and supporting accurate reporting and monitoring of grant funds.

View Audit 409858

Finding 1228008 (2025-002)

Material Weakness 2025

Arirang Housing,inc.

CA

Subrecipient Monitoring Reporting § 200.512

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 23...

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-002: For the year ended June 30, 2024, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 9 months after the end of the audit period. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 25, 2025 Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action is required.

View Audit 409856

Finding 1228002 (2025-002)

Material Weakness 2025

Sunrise Residential, Inc.

IL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.303

View of Responsible Officials and Corrective Actions: Management agrees with the findings. Management will establish procedures and monitor compliance with those procedures to ensure that monthly replacement reserve deposits are made in accordance with the HAP contract. Contact Persons Responsible:...

View of Responsible Officials and Corrective Actions: Management agrees with the findings. Management will establish procedures and monitor compliance with those procedures to ensure that monthly replacement reserve deposits are made in accordance with the HAP contract. Contact Persons Responsible: Dr. Sharrone Ward, President and Chief Executive Officer Kim Shelton-Mamon, Vice President of Finance Billie Williams, President of Active Real Estate Management Completion Date: Open

View Audit 409854

Finding 1228001 (2025-001)

Material Weakness 2025

Sunrise Residential, Inc.

IL

Reporting § 200.512

View of Responsible Officials and Corrective Actions: Management agrees with the findings. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is...

View of Responsible Officials and Corrective Actions: Management agrees with the findings. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is filed with the Federal Audit Clearinghouse by the required due dates. Contact Persons Responsible: Dr. Sharrone Ward, President and Chief Executive Officer Kim Shelton-Mamon, Vice President of Finance Billie Williams, President of Active Real Estate Management Completion Date: Open

View Audit 409854

Finding 1227998 (2025-002)

Material Weakness 2025

Greene County Health Care INC

NC

Reporting Subrecipient Monitoring

Corrective Action Plan: Management agrees with the finding. To ensure timely submission of required grant reports, management will enhance its grant compliance monitoring process by implementing a centralized reporting calendar that identifies all reporting requirements, responsible personnel, and d...

Corrective Action Plan: Management agrees with the finding. To ensure timely submission of required grant reports, management will enhance its grant compliance monitoring process by implementing a centralized reporting calendar that identifies all reporting requirements, responsible personnel, and due dates for each grant. Management will assign responsibility for maintaining and monitoring the reporting calendar and will implement periodic reviews of upcoming deadlines with finance and program personnel. In addition, management will establish a supervisory review process to verify that required reports have been completed and submitted prior to applicable deadlines. Management believes these procedures will strengthen compliance with grant reporting requirements and help prevent future late submissions. Anticipated Completion Date: June 30, 2027

View Audit 409853

Finding 1227997 (2025-002)

Material Weakness 2025

Chn Housing Partners

OH

Reporting

An incorrect assistance number was mistakenly entered on the schedule of federal expenditures leading to a transposition of award dollars between accounts. While the total dollars on the schedule of federal expenditures reflected accurately, the individual balance for one account was incorrectly lis...

An incorrect assistance number was mistakenly entered on the schedule of federal expenditures leading to a transposition of award dollars between accounts. While the total dollars on the schedule of federal expenditures reflected accurately, the individual balance for one account was incorrectly listed. This error coincided with staffing changes and management believes this was an isolated error that will not be recurring. Going forward CHN Housing Partners and Affiliates will ensure that the schedule of federal expenditure award numbers are keyed correctly through secondary review.

View Audit 409852

Finding 1227968 (2025-001)

Material Weakness 2025

Chn Housing Partners

OH

Reporting

CHN Housing Partners and Affiliates continues to analyze the needs of the accounting department to ensure timely reconciliation of the general ledger and reporting to third parties. To mitigate this risk in the future, management has implemented a new accounting system and has hired an additional Ac...

CHN Housing Partners and Affiliates continues to analyze the needs of the accounting department to ensure timely reconciliation of the general ledger and reporting to third parties. To mitigate this risk in the future, management has implemented a new accounting system and has hired an additional Accounting Manager and is tasked with ensuring account reconciliation are being performed on a timely basis.

View Audit 409852

Finding 1227936 (2025-001)

Material Weakness 2025

North Pacific Research Board

AK

Allowable Costs / Cost Principles Cash Management Reporting

Assistance Listing Number (ALN) & Program Name: 11.472 Unallied Science Program (U.S. Dept. of Commerce, NOAA) Fiscal Year: FY2025 Finding: Significant Deficiency in Cash Management Compliance Documentation NPRB has already taken significant corrective action to strengthen its cash management contro...

Assistance Listing Number (ALN) & Program Name: 11.472 Unallied Science Program (U.S. Dept. of Commerce, NOAA) Fiscal Year: FY2025 Finding: Significant Deficiency in Cash Management Compliance Documentation NPRB has already taken significant corrective action to strengthen its cash management controls. Effective October 1, 2025, NBPR transitioned its accounting, financial reporting, cash management, accounts payables, grant accounting, and all related financial operations from its former fiscal agent to direct management by NPRB staff. NPRB continues to use an external accounting firm to assist with reconciliations, and provide review and internal-control advisory support Beginning October 1, 2025, NPRB implemented procedures requiring detailed supporting documentation for each federal cash draw request. Each draw support packet identifies the specific allowable expenditures being reimbursed and provides documentation sufficient to reconcile the amount requested to the underlying expenditures and NPRB’s accounting records. Draw support packets are retained electronically in accordance with NPRB’s document-retention procedures. NPRB has also implemented periodic reconciliations between federal draw activity and the general ledger, including cumulative draw activity, as well as between cumulative federal draw activity and federal expenditures reported on the SEFA. These procedures are being incorporated into NPRB's formal financial policies and procedures, including defined approval authorities, segregation-of-duties requirements, internal-control responsibilities, and documentation and retention requirements.

View Audit 409850

Finding 1227928 (2025-002)

Material Weakness 2025

Community Partners for Affordable Housing

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding # 2025-002: Type: Significant deficiency in internal controls over financial reporting Finding: Audit procedures identified certain year-end cutoff adjustments related to grant revenue and predevelopment costs. The adjustments related to timing differences identified during the year-end clos...

Finding # 2025-002: Type: Significant deficiency in internal controls over financial reporting Finding: Audit procedures identified certain year-end cutoff adjustments related to grant revenue and predevelopment costs. The adjustments related to timing differences identified during the year-end close process, including grant revenue earned in 2025 that was recorded when cash was received in 2026 and certain 2025 predevelopment costs that were not accrued at year-end. Corrective Action: Management will strengthen year-end accrual procedures, particularly for grant revenues and housing development activities, and will include review of significant subsequent receipts and disbursements to help ensure grant revenue and housing development activities are recorded in the proper period. Anticipated Completion Date: December 2026

View Audit 409847

Finding 1227927 (2025-001)

Material Weakness 2025

Community Partners for Affordable Housing

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding # 2025-001: Type: Significant deficiency in internal controls over financial reporting Finding: Audit procedures identified a land acquisition financed through a promissory note that was not recorded when the transaction occurred. The matter related to a significant noncash real estate devel...

Finding # 2025-001: Type: Significant deficiency in internal controls over financial reporting Finding: Audit procedures identified a land acquisition financed through a promissory note that was not recorded when the transaction occurred. The matter related to a significant noncash real estate development transaction that was nonroutine and did not involve a typical cash disbursement through the normal accounts payable process. Corrective Action: Management implemented procedures to identify and evaluate significant nonroutine transactions. These include early communication with finance through regular meetings and pipeline and work-in-process updates, implemented in November 2025, and a monthly close procedure for nonrecurring transactions, implemented in August 2026. Anticipated Completion Date: November 2025 and August 2026

View Audit 409847

Finding 1227813 (2025-002)

Material Weakness 2025

The New Mexico Farmers Marketing Association

NM

Reporting § 200.327

2025-002 [2023-002]—SF 425 Reporting CORRECTIVE ACTION PLAN Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards (G) Instances of Noncompliance related to Federal Awards Federal Agency: United States Department of Agriculture Federal Program Name: Food In...

2025-002 [2023-002]—SF 425 Reporting CORRECTIVE ACTION PLAN Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards (G) Instances of Noncompliance related to Federal Awards Federal Agency: United States Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Federal Award Identification Number and Year: 2022-70423-38069, 2021-70030-35719 Award Period: Project period: multiple; Budget period: multiple Questioned Costs: None Statement of Condition NMFMA did not have adequate controls over the SF-425 reporting timeline. For two out of two SF-425 Federal Financial Reports tested, the annual and close-out reports were submitted after the due date (90 days for annual and close-out reports). Also, the annual report seems to have some clerical errors and the amounts reported did not match the general ledger for the period reported, due to markets payments being reconciled late. The difference is immaterial, and client will adjust in the next report. CriteriaIn accordance with 2 CFR 200.327 (Financial Reporting) and award terms requiring SF-425 is required to be submitted for the Food Insecurity Nutrition Incentive Grants program. Recipients use the SF-425 as a standardized format to report expenditures under Federal awards, as well as, when applicable, cash status. The due dates are 30 days after the end of the reporting period for quarterly reports, and 90 days after the end of the reporting period for the annual and close-out reports. Also, the reports need to be reviewed for accuracy and completeness. CauseNMFMA has not properly implemented a formal reporting calendar, responsibility matrix, or documented pre-submission tie-out/review due to staff turnover. EffectNoncompliance with reporting requirements; risk of USDA sanctions; risk that SEFA and drawdown monitoring rely on inaccurate data. RecommendationEstablish an SF-425 compliance calendar with automated reminders; assign preparer and independent reviewer roles; perform a documented tie-out (SF-425 to GL, bank, and SEFA) with sign-offs before submission; NMFMA staff should improve internal controls by implementing reminders with the due dates of the reports and reviewing the accuracy of the reports before submission. View of Responsible OfficialThe Executive Director will take action to make sure USDA reports are filed on time. The ED will work with the Finance Director and other accounting staff to ensure deadlines are met. TimelineTarget implementation September 30, 2026. Staff Responsible Executive Director SIGNATURE TITLE DATE

View Audit 409781

Finding 1227801 (2025-002)

Material Weakness 2025

Village of Blanchardville

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2025-002- Material Adjustments Condition: Johnson Block and Company, Inc. proposed adjusting journal entries during the audit process. We deem these entries to be material in relation to the financial statements. Since the Village did not make these adjustments in its accounting system prio...

Finding #2025-002- Material Adjustments Condition: Johnson Block and Company, Inc. proposed adjusting journal entries during the audit process. We deem these entries to be material in relation to the financial statements. Since the Village did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the Village’s internal controls. Criteria: Material adjusting journal entries not prepared by the Village before the audit are considered an internal control weakness. Cause: The Village does not have policies and procedures in place to ensure that all transactions are properly recorded on the general ledger prior to the audit. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The Village will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: Katherine Drake, Village Clerk/Treasurer, 608-523-4521, clerk@blanchardvillewi.gov Anticipated Completion: December 31, 2026

View Audit 409774

Finding 1227799 (2025-004)

Material Weakness 2025

Town of Taos

NM

Reporting § 200.50

The single audit process and supporting documentation was delivered and audited in a timely manner. However, due to the federal government shutdown and other unforeseen circumstances experienced by the Town of Taos, the information was not provided by the federal clearinghouse due date. A few notabl...

The single audit process and supporting documentation was delivered and audited in a timely manner. However, due to the federal government shutdown and other unforeseen circumstances experienced by the Town of Taos, the information was not provided by the federal clearinghouse due date. A few notable financial matters for the late submission of the audit were other items overseen by the Town such as capital assets and receivables related to the water/wastewater revenue and collection issues which were both as a result of staff turnover and a lack of institutional knowledge. The Town will ensure that the next year’s audit is performed timely as a whole in order for the next year’s audit reporting package to be submitted by the federal clearinghouse due date. Responsible Party: Grant Administrator, Finance Director and Deputy Finance Director Timeline: June 30, 2026

View Audit 409767

Finding 1227782 (2025-004)

Material Weakness 2025

City of Merced

CA

Reporting § 200.303 § 200.331 § 200.502 § 200.510

Program Federal Financial Assistance Listing Number.: 21.027 / 14.239 Federal Grantor: U.S. Department of the Treasury / U.S. Department of Housing and Urban Development Award Number and Year: Affects all grant awards included under assistance listing 14.239 and 21.027 on the Schedule of Expenditure...

Program Federal Financial Assistance Listing Number.: 21.027 / 14.239 Federal Grantor: U.S. Department of the Treasury / U.S. Department of Housing and Urban Development Award Number and Year: Affects all grant awards included under assistance listing 14.239 and 21.027 on the Schedule of Expenditures of Federal Awards. Compliance Requirement: Other – Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal awards Management’s Response: We concur. Views of Responsible Officials and Corrective Action: The finance staff and program manager did not fully understand the distinctions between subrecipient and beneficiary, resulting in inaccurate reporting of these amounts. The City Manager and relevant department managers met to address this issue and recommend that staff undergo appropriate training. The training schedule will be discussed further, taking into consideration availability, location, and budget constraints. This was corrected in the Single Audit Report which will be filed with the Federal Government. Name of Responsible Person: Finance Leadership and Grant Program Managers Projected Implementation Date: August 1, 2026

View Audit 409753

Finding 1227759 (2025-001)

Material Weakness 2025

Maquoketa Valley Rural Electric Cooperative

IA

Reporting Material Weakness

Federal Agency Name: Department of Treasury Pass-Through Entity: State of Iowa Department of Management Assistance Listing Number: #21.029 Program Name: Coronavirus Capital Projects Fund Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and ...

Federal Agency Name: Department of Treasury Pass-Through Entity: State of Iowa Department of Management Assistance Listing Number: #21.029 Program Name: Coronavirus Capital Projects Fund Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards (the schedule) being audited. We requested our auditors to assist with the preparation of the schedule and the accompanying notes to the schedule. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule of federal expenditures of federal awards and the accompanying notes to the schedule. We requested that our auditors, Eide Bailly, prepare the schedule and accompanying notes. We have designated a member of management to review the drafted schedule and accompanying notes to the schedule. Responsible Individuals: Jeremy Richert ,Chief Executive Officer and Kelly Gibbs, Chief Financial Officer. Anticipated Completion Date: Ongoing

View Audit 409744

Finding 1227752 (2025-003)

Material Weakness 2025

Villa Maria College of Buffalo

NY

Student Financial Aid Subrecipient Monitoring Reporting

AUDIT FINDING REFERENCE NUMBER: 2025-003 FEDERAL AGENCY: Department of Education FEDERAL PROGRAM: Student Financial Assistance Cluster - NSLDS reporting AWARD YEAR: 2024-2025 CONDITION: {REFER TO AUDIT REPORT EXPLANATION) CORRECTIVE ACTION PLAN: The College experienced turnover and process change in...

AUDIT FINDING REFERENCE NUMBER: 2025-003 FEDERAL AGENCY: Department of Education FEDERAL PROGRAM: Student Financial Assistance Cluster - NSLDS reporting AWARD YEAR: 2024-2025 CONDITION: {REFER TO AUDIT REPORT EXPLANATION) CORRECTIVE ACTION PLAN: The College experienced turnover and process change in the Registrar area during the audited year. The Registrar's office has formalized processes and enhanced communication with other departments since the year in question. The procedures currently being followed should prevent enrollment status change reporting from being out of compliance. ANTICIPATED COMPLETION DATE: Immediately CONTACT PERSON: Aimee Murch MurchA@villa.edu

View Audit 409730

Finding 1227751 (2025-002)

Material Weakness 2025

Villa Maria College of Buffalo

NY

Subrecipient Monitoring Reporting

AUDIT FINDING REFERENCE NUMBER: 2025-002 FEDERAL AGENCY: Department of Education FEDERAL PROGRAM: Student Financial Assistance Cluster - Gramm Leach Bliley Act AWARD YEAR: 2024-2025 CONDITION: {REFER TO AUDIT REPORT EXPLANATION) CORRECTIVE ACTION PLAN: The College has identified the reasons for its ...

AUDIT FINDING REFERENCE NUMBER: 2025-002 FEDERAL AGENCY: Department of Education FEDERAL PROGRAM: Student Financial Assistance Cluster - Gramm Leach Bliley Act AWARD YEAR: 2024-2025 CONDITION: {REFER TO AUDIT REPORT EXPLANATION) CORRECTIVE ACTION PLAN: The College has identified the reasons for its shortcomings in compliance with GLBA and is investing in IT services and infrastructure that ensures compliance for current and future years. We are already underway with moving to meet these requirements. ANTICIPATED COMPLETION DATE: Fall 2026 CONTACT PERSON: Brian Emerson bemerson@villa.edu

View Audit 409730

Finding 1227748 (2025-004)

Material Weakness 2025

Aids Outreach Center

TX

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. Management has implemented enhanced grant reconciliation procedures, documented management revie...

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. Management has implemented enhanced grant reconciliation procedures, documented management review of reimbursement requests, and standardized reporting processes to improve the accuracy and completeness of grant reporting.

View Audit 409729

Finding 1227746 (2025-002)

Material Weakness 2025

Aids Outreach Center

TX

Allowable Costs / Cost Principles Material Weakness Reporting

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. Management has implemented revised payroll allocation procedures, enhanced review of employee ti...

Effective June 2025, the Organization hired a Director of Finance to strengthen financial management, enhance internal controls, and improve oversight of financial reporting and federal grant compliance. Management has implemented revised payroll allocation procedures, enhanced review of employee time and effort documentation, monthly reconciliation of payroll allocations to approved timesheets before reimbursement requests are submitted, and additional management review procedures to ensure compliance with Uniform Guidance requirements.

View Audit 409729

Corrective Action Plans

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