Corrective Action Plans

Finding 1179255 (2025-001)

Material Weakness 2025

MD

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

Student Financial Aid Cluster – National Student Loan Data System (NSLDS) Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations....

Student Financial Aid Cluster – National Student Loan Data System (NSLDS) Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reviewed and updated our documentation, as needed; we have worked with our vendor to locate one source of errors and have corrected those issues in our database; we have started a two-person check on our enrollment and graduation uploads. Name(s) of the contact person(s) responsible for corrective action: Kelly Rowett-James Planned completion date for corrective action plan: We have completed the documentation review and the work with the vendor. We have started our two-person check on enrollment uploads and will continue to do so going forward; our first graduation upload will be done in May and we will start our two-person check for that type of transmission with that upload. If the U.S. Department of Education has questions regarding this plan, please call Jennifer Gallagher at 410-778-7765.

View Audit 391638

Finding 1179253 (2025-002)

Material Weakness 2025

Agwsr Community School District

IA

Internal Control / Segregation of Duties Reporting

We continue reviewing additional ways to segregate duties with limited staff.

View Audit 391631

Finding 1179220 (2025-007)

Material Weakness 2025

Housing Authority of the City of Lexington, Nebraska

NE

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

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

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

View Audit 391607

Finding 1179218 (2025-001)

Material Weakness 2025

The Tacoma Rescue Mission

WA

Reporting Internal Control / Segregation of Duties

The Senior Director of Finance, Terell Hollins, will establish and maintain a rolling SEFA workbook throughout the fiscal year that identifies each award, ALN, pass-through entity, and funding source (federal vs. non-federal), including a field to track contract amendments and their funding designat...

The Senior Director of Finance, Terell Hollins, will establish and maintain a rolling SEFA workbook throughout the fiscal year that identifies each award, ALN, pass-through entity, and funding source (federal vs. non-federal), including a field to track contract amendments and their funding designation. For each new aware and for each amendment/modification, the Senior Director of Finance will review the award agreement/amendment to confirm whether the funding is federal and document the conclusion.

View Audit 391605

Finding 1179213 (2025-001)

Material Weakness 2025

Show Low Unified School District No. 10

AZ

Cash Management Reporting School Nutrition Programs § 200.303

The District acknowledges the finding regarding inaccuracies in meal counts reported for the Child Nutrition Program reimbursement claims. To address this issue, the District will strengthen internal controls over the meal count reporting and claim preparation process. The food service department wi...

The District acknowledges the finding regarding inaccuracies in meal counts reported for the Child Nutrition Program reimbursement claims. To address this issue, the District will strengthen internal controls over the meal count reporting and claim preparation process. The food service department will ensure that daily meal count documentation is properly maintained and reconciled to the monthly claim totals prior to submission. In addition, the Director of Business Operations will implement a formal management review process prior to submission of each monthly claim for reimbursement to the Arizona Department of Education. This review will include verification that reported meal counts agree to supporting documentation and that all reconciliations have been completed and documented. Any discrepancies identified during the review will be investigated and corrected before the claim is submitted. These procedures will provide additional oversight and help ensure the District maintains compliance with federal regulations and the reporting requirements of the Child Nutrition Program. The Director of Business Operations is responsible for implementing and monitoring this correction action, which will be completed at the end of the next fiscal year.

View Audit 391596

Finding 1179166 (2025-001)

Material Weakness 2025

Early Education and Care, Inc.

FL

Reporting § 200.303

The Agency has put procedures in place to monitor the timely filing of future reporting. The CFO shall be responsible for scheduled monitoring the annual and semi-annual report submissions required per funding agency. Responsible Party, Gary Cox, CFO Estimated Completion Date: March 2nd, 2026

View Audit 391564

Finding 1179155 (2025-001)

Material Weakness 2025

Southern California University of Health Sciences

CA

Student Financial Aid Reporting Significant Deficiency

NSLDS Enrollment Reporting Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.033, 84.268, 84.007 Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulat...

NSLDS Enrollment Reporting Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.033, 84.268, 84.007 Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A complete review of CIP code usage will be reviewed and ensure that there is alignment across academics, registrar, and financial aid. The last review was done in 2024 but with changes alignment fell out of sync. We are also working with our SIS vendor, Jenzabar, to continue to identify areas where the SIS is out of sync with compliance and how best to e􀆯ectively address them if it is a data issue or an issue with internal SIS logic. We are also actively engaging with the National Student Clearinghouse to identify issues and clean them up proactively. Registrar updated internal processes to ensure enrollment status reporting aligns with NSLDS guidance by using the Date of Determination (DOD), rather than the graduation or term end date, as the exit date for graduates. This approach is consistent with federal guidance and has been implemented. Name(s) of the contact person(s) responsible for corrective action: Robert Boggs, EdD, University Registrar Planned completion date for corrective action plan: 3/6/2026 for the CIP audit; 8/31/2026 for SIS and NSC; internal process changes are complete.

View Audit 391545

Finding 1179106 (2025-002)

Material Weakness 2025

Second Judicial District Court

NM

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303 § 200.405 § 200.431

Recommendation: We recommend that the Department develop and implement a written policy for leave allocation consistent with federal regulations. Also, we recommend that the Department provides training to ensure employees understand and comply with the written policy. Explanation of disagreement wi...

Recommendation: We recommend that the Department develop and implement a written policy for leave allocation consistent with federal regulations. Also, we recommend that the Department provides training to ensure employees understand and comply with the written policy. Explanation of disagreement with audit finding: The Department recognizes the audit finding and its responsibility to comply with 2 CFR §200.405(d). Action taken in response to finding: Corrective action was taken. The Department revised the procedures and will no longer charge any type of leave activity to a grant, effective July 1, 2025, and for the foreseeable future. An email was sent out by the CFO on June 26, 2025 advising all Department employees about this change. The Federal Aid Cost Tracking System (FACTS) has also been changed to block access to all grants for any leave time reporting code entries. If a system is developed in the future to enable the allocation of leave consistent will the federal regulations, training will be provided for all employees. Name(s) of the contact person(s) responsible for corrective action: Paul Varela, CFO Planned completion date for corrective action plan: July 31, 2026

View Audit 391520

Finding 1179095 (2025-007)

Material Weakness 2025

City of Lincoln Park, Michigan

MI

Reporting Material Weakness

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

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

View Audit 391506

Finding 1179089 (2025-006)

Material Weakness 2025

City of Lincoln Park, Michigan

MI

Reporting Material Weakness § 200.510

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

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

View Audit 391506

Finding 1179081 (2025-005)

Material Weakness 2025

City of Lincoln Park, Michigan

MI

Allowable Costs / Cost Principles Reporting Material Weakness § 200.403

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

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

View Audit 391506

Finding 1179079 (2025-004)

Material Weakness 2025

City of Lincoln Park, Michigan

MI

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

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

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

View Audit 391506

Finding 1179060 (2025-001)

Material Weakness 2025

New Jersey Association on Correction and Morrow Holding Corporation

NJ

HUD Housing Programs Reporting Significant Deficiency

Finding Description: Per the VOCA contract, the grantee is required to submit quarterly fiscal and programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of NJ. Testing of the compliance requirement indicated that several reports were not submitted t...

Finding Description: Per the VOCA contract, the grantee is required to submit quarterly fiscal and programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of NJ. Testing of the compliance requirement indicated that several reports were not submitted timely. Corrective Action and Method of Implementation: The Organization is currently in a transition phase and plans to reorganize job duties and adjust staffing within the Finance Department to support the preparation and timely submission of quarterly fiscal and programmatic reports. These delays resulted from postponed contract approvals by the contracting entity, as well as staff turnover, which affected the timely filing of complete and accurate reports. Name of Responsible Person: Diane Hobbs, Chief Financial Officer Anticipated Completion Date: June 2026

View Audit 391493

Finding 1179047 (2025-004)

Material Weakness 2025

Maine Maritime Academy

ME

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Identifying Number: 2025-004 Finding: The Academy did not report student enrollment changes within the timeframe outlined by the Department of Education. Name of Contact Person: Alice Herrick, Director of Fiscal Operations; Ryan French, Director of Financial Aid Corrective Actions Taken or Planned: ...

Identifying Number: 2025-004 Finding: The Academy did not report student enrollment changes within the timeframe outlined by the Department of Education. Name of Contact Person: Alice Herrick, Director of Fiscal Operations; Ryan French, Director of Financial Aid Corrective Actions Taken or Planned: Root Causes Analysis: Upon internal review, several key factors contributing to this deficiency were identified: a. Clearinghouse Processing Gaps: Enrollment reporting at the Academy is managed through the National Student Clearinghouse (NSC), which transmits enrollment updates to the National Student Loan Data System (NSLDS). A review of discrepancies highlighted cases where: o Student withdrawals were not consistently updated within the mandated timeframe. b. Quality Control Mechanism: o There is currently no established process to cross-check NSC submission data with NSLDS and Student Information System (SIS) records to confirm that all changes were processed correctly. Corrective Measures: To address this deficiency, the Academy will implement the following corrective actions: a. Enhanced Collaboration & Process Review (Owner: FA/IT/Registrar, Deadline: April 30, 2025): o The Financial Aid Office will collaborate with the Registrar’s Office and IT to conduct a thorough review of the NSC reporting process. o IT will analyze report generation to determine if student records that should be included in NSC updates are being omitted due to system logic or timing of data extraction. b. Quality Control Implementation (Owner: FA/IT, Deadline: May 15, 2025): o A monthly QC report will be developed to identify students with the NSLDS status “Z – No Record Found” and verify that their enrollment data has been appropriately updated in NSLDS. o A secondary review of withdrawals, LOAs, and “no-shows” will be completed to confirm their enrollment status changes were transmitted correctly to NSLDS. c. Manual NSLDS Updates for Withdrawals (Owner: FA, Deadline: Immediate): o As a temporary solution, the Financial Aid Office will manually update student enrollment statuses in NSLDS following an R2T4 calculation. o This manual review will act as a safeguard to catch the majority of unreported status changes while a more automated verification process is developed. Future Process Improvements & Next Steps a. Automated Data Integrity Checks (Owner: IT, Deadline: June 30, 2025): o IT will determine whether a custom “NSLDS Status” flag can be implemented in the Academy’s SIS to help identify students whose records do not agree with NSLDS or the NSC report. b. Ongoing Compliance Monitoring (Owner: FA/IT/Registrar, Deadline: July 30, 2025): o Academy staff from the Registrar’s Office, Financial Aid, and IT will meet to discuss and document NSC reporting best practices – Internal Procedures, Operational Workflow, Compliance and QC Measures. o A bi-annual audit of enrollment reporting timeliness will be conducted to ensure continued compliance. Conclusion: Maine Maritime Academy is committed to ensuring compliance with U.S. Department of Education regulations and providing accurate and appropriate financial aid awards to students. The corrective actions outlined in this plan address the deficiencies identified in the Uniform Guidance audit and aim to prevent similar issues in the future. The corrective action above for student enrollment was underway during the fiscal year 2025 period under audit. We appreciate the audit findings and remain dedicated to continuous improvement in our financial aid procedures.

View Audit 391490

Finding 1179046 (2025-003)

Material Weakness 2025

Maywood-Melrose Park-Broadview School District 89

IL

Cash Management Eligibility Reporting § 200.402

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2025 Corrective Action Plan Finding No.: 2025- 003 Condition: It was noted during the audit that ineligible expenditures were charged to the food service expen...

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2025 Corrective Action Plan Finding No.: 2025- 003 Condition: It was noted during the audit that ineligible expenditures were charged to the food service expenditure function. These expenditures were for a back-to-school picnic and consisted of backpacks with school supplies that were provided to students, as well as a lunch provided to new teachers and staff. These expenditures should not have been charged to the food service function in the District’s general ledger system. Plan: The district is reviewing all expenditures monthly to ensure all of them are recorded with the proper account code. Any changes needed will get a journal entry through the Proviso Treasurer’s Office. The district has also identified the main vendors from which picnic supplies are purchased and stopped charging expenditures from these vendors to food service account codes. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Scott Wold, Business Manager

View Audit 391489

Finding 1179021 (2025-001)

Material Weakness 2025

Heading Home

NM

Allowable Costs / Cost Principles Reporting Significant Deficiency

Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their ro...

Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Resources. To address challenges in accounting and finance Heading Home had contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Due to the backlog of billings at the opening of FY24, the quarterly reports for the first quarter were submitted late. With the new staff and assistance, these billings and quarterly reports were brought current as quickly as possible. They are now current and being submitted in a timely manner. Management’s corrective action plan was fully implemented by June 30, 2025, and anticipate that there will be no further issues. Personnel responsible for ensuring implementation include Connie Chavez, Chief Executive Officer, and Debbie Brickman, Chief Financial Officer.

View Audit 391445

Finding 1179019 (2025-002)

Material Weakness 2025

Clatsop Community College

OR

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College implement an internal control that ensures timely and accurate reporting. We also recommend the College implement changes in processes and procedures for NSLDS enroll...

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College implement an internal control that ensures timely and accurate reporting. We also recommend the College implement changes in processes and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: An Ellucian consultant provided us with customized process documentation for our new SIS (Ellucian Colleague) which is saved in a shared drive to ensure consistency in the process. The Interim Dean of Students / Financial Aid Director is currently completing the reporting with our Director of Institutional Research receiving the reports and verifying completeness through National Student Clearinghouse, ensuring that there is an internal control. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse & Ian Wilson Planned completion date for corrective action plan: Implemented

View Audit 391428

Finding 1179008 (2025-005)

Material Weakness 2025

Howard Community College

MD

Special Tests & Provisions Student Financial Aid Reporting § 200.303

U.S. Department of Education 2025-005: Special Tests and Provisions - NSLDS Enrollment Reporting Student Financial Aid Cluster -Assistance Listing No. 84.063, 84.268 Condition: Enrollment status changes were either not reported to NSLDS within 60 days or did not match the College's records for a por...

U.S. Department of Education 2025-005: Special Tests and Provisions - NSLDS Enrollment Reporting Student Financial Aid Cluster -Assistance Listing No. 84.063, 84.268 Condition: Enrollment status changes were either not reported to NSLDS within 60 days or did not match the College's records for a portion of the sampled students. Recommendation: The institution should evaluate their procedures and policies related to reporting status changes and effective dates to NSLDS and enhance as deemed necessary to ensure that accurate information is reported to NSLDS. Explanation of disagreement with audit finding : There is no disagreement with the audit finding. The Institution acknowledges that while reporting was completed within a timely manner by HCC, NSC did not update within the time allotted to be compliant. HCC remains committed to continuous improvement and compliance. Action taken in response to finding: As noted in the prior year's response, the College committed to full implementation of corrective actions by June 30, 2026, aligned with the conclusion of the 2025-2026 academic year. The institution is currently and actively working on the corrective action plan previously submitted. Actions underway or in progress include: Formal clarification of interdepartmental roles and responsibilities, establishing the Records, Registration and Veteran's Affairs (RRVA) as the primary enrollment reporting authority, with defined review and compliance support from Financial Aid Services. Enhanced reconciliation and quality control procedures, including routine cross-checks between RRVA and Financial Aid Services records prior to each enrollment reporting submission. Standardized review protocols for program-level enrollment changes, including graduates, withdrawals, and subsequent reenrollments in different academic programs. Ongoing monitoring and documentation of NSC errors and warning reports, with timely resolution and escalation when discrepancies appear to originate outside of the College's student information systems. Targeted training for RRVA and Financial Aid staff on enrollment reporting regulations, NSLDS requirements, and audit-risk mitigation. The College believes these actions, coupled with existing reporting practices, sufficiently address the concerns raised and will further strengthen enrollment reporting accuracy and documentation. Full implementation of the corrective action plan remains on schedule for completion by June 30, 2026, as originally committed. Name(s) of the contact person(s) responsible for corrective action: Detra Hooper, Financial Aid Director and Jessica Peterson, Registrar Planned completion date for corrective action plan: June 30, 2026 If the U.S. Department of Education has questions regarding this plan, please call Detra Hooper, Financial Aid Servies Director at 443-518-4776.

View Audit 391418

Finding 1177952 (2025-003)

Material Weakness 2025

City of Spartanburg

SC

Reporting Internal Control / Segregation of Duties

CONTACT PERSON: Dennis Locke, Director of Finance and Budget, dlocke@cityofspartanburg.org CORRECTIVE ACTION: The City will ensure that all applicable airport project reports are completed and filed on a timely basis. PROPOSED COMPLETION DATE: Prior to June 30, 2026

View Audit 391356

Finding 1177937 (2025-003)

Material Weakness 2025

Inglewood Unified School District

CA

Internal Control / Segregation of Duties Reporting

Corrective Actions: • Continue providing guidance and training to school site staff on cohort coding practices, allowable supporting documentation, and documentation standards. • Strengthen documentation collection, review, and retention processes to ensure cohort adjustment support is consistently ...

Corrective Actions: • Continue providing guidance and training to school site staff on cohort coding practices, allowable supporting documentation, and documentation standards. • Strengthen documentation collection, review, and retention processes to ensure cohort adjustment support is consistently collected, reviewed for completeness, and maintained in an organized manner for audit purposes. • Conduct periodic internal reviews of cohort records to verify the accuracy of historical and future student removals. • Establish clear procedural expectations and assign oversight responsibilities to improve reporting accuracy and reduce the risk of recurrence. Responsible Department/Person: • Educational Services (Data/ Accountability) and School Site Administration • Fiscal Services - Compliance Oversight • Primary Contacts: Siddhant Bhatta (Executive Director of Fiscal Services); Alma Quijas (Fiscal Compliance Manager) Anticipated Completion Date: March 31, 2026 The District does not anticipate this finding will repeat in the 2025-26 audit due to ongoing training and strengthened procedures.

View Audit 391316

Finding 1177931 (2025-001)

Material Weakness 2025

Ravalli Head Start, Inc.

UT

Reporting Significant Deficiency

Re: 2025-001 Filing and Accuracy of the SF-425 & 2025-002 Transaction Approvals The senior management team including the Executive Director Michele Craig, CFO Jill Hansen, and the Finance Committee of the Governing Board have reviewed and agree with the audit findings. Regarding the 2025-001 Filing ...

Re: 2025-001 Filing and Accuracy of the SF-425 & 2025-002 Transaction Approvals The senior management team including the Executive Director Michele Craig, CFO Jill Hansen, and the Finance Committee of the Governing Board have reviewed and agree with the audit findings. Regarding the 2025-001 Filing and Accuracy of the SF 425, in order to file the semi-annual SF 425 that was due on 1/30/25 for the period of 7/1/24-12/31/24 we needed to have closed accounting periods with accurate financial statements. When our CFO Jill Hansen began in early December 2024, the last month that had been closed was September 2024 due to the resignation of both the accounting tech and the CFO. It took several months to accurately close and update financial records. We now have a checklist of month-end tasks that ensures the generation of accurate and on time financial statements. These tasks and deadlines are incorporated in the fiscal calendar that will be reviewed with the Finance Committee each month. We successfully submitted the most recent semiannual SF 425 on time and will meet the next SF 425 deadline, October, 2026. The above corrective actions have been incorporated and this issue has been corrected.

View Audit 391315

Finding 1177930 (2025-003)

Material Weakness 2025

Washington Metropolitan Area Transit Authority

VA

Reporting § 200.502 § 200.510

The Authority will develop and implement a standardized fiscal year transition and grant charging process to ensure controls are in place for accurate and timely recording of grant eligible expenditures. As part of this process, the Authority will develop a verification checklist for all funding sou...

The Authority will develop and implement a standardized fiscal year transition and grant charging process to ensure controls are in place for accurate and timely recording of grant eligible expenditures. As part of this process, the Authority will develop a verification checklist for all funding source reclassification journal entries to ensure compliance prior to posting. This process will: - Identify all stakeholders responsible for year‑end grant reconciliation and reporting. - Establish a required review and approval process to be completed before any change in funding source or charging mode. - Update Accounting Policies and Procedures Manual to include guidelines to limit reclassification of expenditures incurred in prior fiscal years. - Set a formal annual cut-off date for Program Offices to request current year funding source reclassifications, allowing sufficient time for the Funds and Grants Management team to review and meet fiscal year‑end reporting deadlines. - Refine current monitoring mechanism for “yet‑to‑bill” transactions throughout the fiscal year for transferred transactions that originated in the general ledger to ensure all federal expenditures incurred within the period are reviewed and reported in accordance with the accrual basis of accounting. - Ensure the requirements for eligibility of expenses for Federal grants from 2 CFR 200.403 are enforced.

View Audit 391314

Finding 1177929 (2025-002)

Material Weakness 2025

Washington Metropolitan Area Transit Authority

VA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

1. Finance Administration will revise P/I 9.6 to incorporate program office requirement to: - Complete SAM.gov training requirement. - Conduct a mandatory verification step requiring Confirmation in SAM.gov that all vendors and purchases are free of debarment or suspension prior to initiating any ag...

1. Finance Administration will revise P/I 9.6 to incorporate program office requirement to: - Complete SAM.gov training requirement. - Conduct a mandatory verification step requiring Confirmation in SAM.gov that all vendors and purchases are free of debarment or suspension prior to initiating any agreement - Perform quality assurance including review of contracts to verify entities are not debarred or suspended 2. Finance Administration will distribute the updated P/I to all Metro employees to ensure organization wide awareness and adherence. 3. Finance Administration will identify a tutorial video to serve as a required training.

View Audit 391314

Finding 1177926 (2025-001)

Material Weakness 2025

Rend Lake College District #521

IL

Special Tests & Provisions Student Financial Aid Reporting

2025-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063- Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student F...

2025-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063- Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. This is a repeat finding of prior year finding 2024-001. Corrective Action Plan In the first instance, the Return to Title IV (R2T4) calculation was completed timely; however, the associated disbursement was not processed within the required timeframe. Going forward, Title IV aid disbursements related to R2T4 calculations will be processed manually at the time the calculation is completed. The institution will no longer wait for regularly scheduled system disbursement dates in these circumstances. In the second instance, the student withdrew from the 8-week-1 courses but remained registered for the 8- week-2 courses; therefore, an R2T4 calculation was not initially completed. The student ultimately did not begin attendance in the 8-week-2 courses, and the 45-day timeframe elapsed. To prevent future occurrences, RLC will complete an R2T4 calculation at the time of withdrawal from the 8-week-1 courses and will reverse the calculation if the student subsequently attends the 8-week-2 courses. Responsible Person for Corrective Action Plan - ReAnne May, Director of Financial Aid Implementation Date of Corrective Action Plan - January 16, 2026

View Audit 391284

Finding 1177912 (2025-026)

Material Weakness 2025

Commonwealth of Virginia

VA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Responsible Person(s): Eric Billings, Director of Grants Management; Chaye Neal-Jones, Director of Office of Enterprise Management Services Corrective Action Planned: DBHDS identified that CSB subaward information was not being captured within the system's reports. Responsible staff are now entering...

Responsible Person(s): Eric Billings, Director of Grants Management; Chaye Neal-Jones, Director of Office of Enterprise Management Services Corrective Action Planned: DBHDS identified that CSB subaward information was not being captured within the system's reports. Responsible staff are now entering the executed date for CSB subawards which is being picked up by the report. Documents with an inception date of July 1, 2025, within the system have been updated to reflect the correct executed date. DBHDS staff are still working with the vendor to ensure that the report is working correctly. Estimated Completion Date: 4/1/2026

View Audit 391258

Corrective Action Plans

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