Corrective Action Plans

Finding 1216441 (2025-002)

Material Weakness 2025

FL

Cash Management Material Weakness Reporting § 200.303

Disaster Grants - Public Assistance (Presidentially Declared Disasters) – Assistance Listing No. 97.036 Recommendation: We recommend the County establish and implement formal procedures requiring supervisory review and approval of all reports submitted to grantors. Evidence of review should be docum...

Disaster Grants - Public Assistance (Presidentially Declared Disasters) – Assistance Listing No. 97.036 Recommendation: We recommend the County establish and implement formal procedures requiring supervisory review and approval of all reports submitted to grantors. Evidence of review should be documented and retained, including the reviewer’s signature or electronic approval, the date of review, and the date of submission, to support compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has established a review and approval process for quarterly reports. Reports will be reviewed and signed by a member of management to ensure accuracy and completeness of the data being submitted. Name of the contact person responsible for corrective action: Tanya Cannady, Business Services Director Planned completion date for corrective action plan: June 2026

View Audit 402949

Finding 1216432 (2025-006)

Material Weakness 2025

Richland Community College

IL

Student Financial Aid Special Tests & Provisions Material Weakness

2025-006 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2025 Criteria: 3...

2025-006 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2025 Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit “in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…” Condition: The College did not correctly report enrollment status changes for 21 out of 40 students tested (52.5%). We consider this condition to be a material weakness of the Special Tests and Provisions compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2024-004. Statistical sampling was not used in making sampling selections. Responsible Person: Director, Financial Aid and Veteran Affairs, Director, Admission and Registration, and Administrative Information Systems (AIS) Corrective Action Plan: The Director of Financial Aid and Veteran Affairs will work with the Director of Admissions and Registration to review and update enrollment procedures, evaluate system configuration and reporting process related to the recent transition to Jenzabar One and Jenzabar Financial Aid, and establish a secondary review process to verify enrollment status changes prior to and after submission through the National Student Clearinghouse. Periodic internal monitoring will also be conducted to ensure compliance and strengthen internal controls. Implementation Date: May 2026

View Audit 402942

Finding 1216341 (2025-002)

Material Weakness 2025

CEDAR LANE SENIOR LIVING COMMUNITY, LLC

MD

Reporting

Management concurs and subsequent to year-end the Organization notified HUD of the additional indebtedness and repaid the outstanding balance.

View Audit 402862

Finding 1216339 (2025-001)

Material Weakness 2025

Green River Regional Rape Victims Service, Inc.

KY

Reporting § 200.300 § 200.400 § 200.510

April 1, 2026 U.S. Department of Justice Green River Regional Rape Vicitm’s Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Alexander & Company CPAs PSC 2707 Breckenridge St., Suite 1 O...

April 1, 2026 U.S. Department of Justice Green River Regional Rape Vicitm’s Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Alexander & Company CPAs PSC 2707 Breckenridge St., Suite 1 Owensboro, Kentucky Audit period: Fiscal year ending 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. FINDINGS FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF JUSTICE 2025-001 16.575 Crime Victims Assistance Recommendation: Management should review all grant agreements for CFDA numbers and pass-through identification information. Management should reconcile the SEFA to the general ledger periodically throughout the year. Action Taken: Management has updated the SEFA process to incorporate safeguards. If the Department of Justice has questions regarding this plan, please call Karla Ward at 270-926-7273. Sincerely yours, Karla Ward Executive Director

View Audit 402856

Finding 1216337 (2025-009)

Material Weakness 2025

El Paso County School District #22

CO

Subrecipient Monitoring Reporting

Federal program: ALN 84.041 Impact Aid Federal agency: U.S. Department of Education Pass-through entity: NA Criteria: As a grantee under Impact Aid (ALN 84.041), the District is required to submit an annual application to the U.S. Department of Education that is accurate and supported by underlying ...

Federal program: ALN 84.041 Impact Aid Federal agency: U.S. Department of Education Pass-through entity: NA Criteria: As a grantee under Impact Aid (ALN 84.041), the District is required to submit an annual application to the U.S. Department of Education that is accurate and supported by underlying enrollment and financial records, in accordance with program regulations and 2 CFR 200. Condition: The District submitted the required annual Impact Aid application; however, key data elements, including total membership enrolled in state‑approved education programs for children with disabilities, did not agree to the underlying student membership and accounting records. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing an annual application reconciliation process as staffing allows. Responsibility for Corrective Action: Chris Smith, Superintendent and Brittany Clark, Business Manager Anticipated Completion Date: Summer 2026

View Audit 402838

Finding 1216321 (2025-001)

Material Weakness 2025

Land Trust for Louisiana

LA

Reporting § 200.303

Management of the Land Trust for Louisiana would like to present the following Corrective Action Plan for the results of the December 31, 2025, audit which was conducted by James Lambert Riggs & Associates, Inc. Finding: The auditee did not submit three out of four required quarterly Federal Financi...

Management of the Land Trust for Louisiana would like to present the following Corrective Action Plan for the results of the December 31, 2025, audit which was conducted by James Lambert Riggs & Associates, Inc. Finding: The auditee did not submit three out of four required quarterly Federal Financial Reports SF-425. Executive Director Cindy Brown and Operations Director Kristi Brocato are responsible for implementing the corrective action plan: incorporate in quarterly work flow deliverables for Operation Director. We implemented the corrective action plan by May 25, 2025. Management has reviewed the results of the audit for the period of January 1, 2025 through December 31, 2025 and concurs with the results from that report.

View Audit 402810

Finding 1216320 (2025-002)

Material Weakness 2025

Town of Brooklyn

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING 2025-002 – SIGNIFICANT DEFICIENCY- REPORTING - INTERNAL CONTROL OVER COMPLIANCE Description of Finding: The Town is required to submit an annual Project and Expenditure report within 30-days of after the close of the reporting period. Statement of Concurrence or Nonconcurrence: The Town agre...

FINDING 2025-002 – SIGNIFICANT DEFICIENCY- REPORTING - INTERNAL CONTROL OVER COMPLIANCE Description of Finding: The Town is required to submit an annual Project and Expenditure report within 30-days of after the close of the reporting period. Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure the reports are filed on time and accurately. Name of Contact Person: Shelley Cates, Finance Director, (860) 779-3411 x133. Projected Completion Date: June 30, 2026.

View Audit 402809

Finding 1216309 (2025-001)

Material Weakness 2025

Health Projects Center

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Finding Number: 2025-001 Significant Deficiency -Internal Control over Compliance Planned Corrective Action Plan: Health Projects Center will address the finding by talcing the steps outlined below: 1. As of November 2025, Health Projects Center has hired a new Finance Director to strengthen oversig...

Finding Number: 2025-001 Significant Deficiency -Internal Control over Compliance Planned Corrective Action Plan: Health Projects Center will address the finding by talcing the steps outlined below: 1. As of November 2025, Health Projects Center has hired a new Finance Director to strengthen oversight of financial reporting and internal controls. This role will be responsible for ensuring timely and accurate financial close processes and supporting audit readiness. 2. Health Projects Center will implement a more structured and timely year-end close process, with the goal of completing the fiscal year close within the first quarter following year-end. With the improved close timeline, Health Projects Center aims to complete the annual audit by the end of the second quarter. Person Responsible for Corrective Action Plan: John Beleutz, Executive Director Anticipated Date of Completion: June 30, 2026 fiscal year-end

View Audit 402798

Finding 1216307 (2025-002)

Material Weakness 2025

Ketchikan Gateway Borough, Alaska

AK

Reporting Material Weakness § 200.512

Finding 2025-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Charlanne Thomas, Finance Director Corrective Action Plan: The delay in completing the FY 2025 audit was an isolated occurrence resulting from a combination of staffing challenges and an audit timeline tha...

Finding 2025-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Charlanne Thomas, Finance Director Corrective Action Plan: The delay in completing the FY 2025 audit was an isolated occurrence resulting from a combination of staffing challenges and an audit timeline that did not align with the Borough's established accounting close cycle. The Borough has engaged Maureen Crosby, Contract Controller, to provide audit preparation services to ensure that the books are closed and all necessary documentation is available to auditors in a timely manner. The FY 2026 audit has been scheduled in accordance with the Borough's normal close cycle, with fieldwork beginning in the August and on-site work the last week of October, to ensure completion well in advance of the nine-month Uniform Guidance reporting deadline. Proposed Completion Date: May 31, 2026

View Audit 402794

Finding 1216304 (2025-001)

Material Weakness 2025

Adelphi University

NY

Student Financial Aid Reporting

We acknowledge the finding and have already implementing corrective actions to ensure it does not occur again. To address this issue the Financial Aid Office will transition Pell Grant processing to a fully automated system that supports direct origination and disbursement. Under this new process, P...

We acknowledge the finding and have already implementing corrective actions to ensure it does not occur again. To address this issue the Financial Aid Office will transition Pell Grant processing to a fully automated system that supports direct origination and disbursement. Under this new process, Pell records will be transmitted directly to the U.S. Department of Education through the Common Origination and Disbursement (COD) system. This change will eliminate the need to create and manage files through ED Express and will significantly reduce manual processing, minimize the risk of erroneous originations, and improve overall compliance with federal reporting requirements. The IT and Financial Aid teams will work together on this project plan, with an anticipated completion timeline of 18 months. The Financial Aid Office will continue to monitor the new automated process to ensure accuracy, efficiency, and compliance with the U.S. Department of Education regulations.

View Audit 402789

Finding 1216268 (2025-011)

Material Weakness 2025

Charter County of Wayne, Michigan

MI

Reporting § 200.303 § 200.510

Federal Program: 93.045/93.053, Department of Health and Human Services, Aging Cluster Condition per Auditor: The County did not maintain effective internal control over the reconciliation of expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) to amounts billed to the fund...

Federal Program: 93.045/93.053, Department of Health and Human Services, Aging Cluster Condition per Auditor: The County did not maintain effective internal control over the reconciliation of expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) to amounts billed to the funding agency. Planned Corrective Action: The County has established procedures for reconciling general ledger activity to supporting documentation and Federal Financial Reports (FFRs/FSRs) throughout the fiscal year, including additional reconciliation procedures performed at year end to capture late or adjusting entries. The condition was further impacted by timing differences between departmental reporting and subsequent adjusting entries, as well as the aggregation of adjustments across multiple programs without sufficient program level detail at the time of review. While follow up was initiated to obtain supporting breakdowns, the process did not require resolution of these items prior to final classification and inclusion in year end reporting.The County is strengthening internal controls over grant related financial activity and SEFA preparation by enhancing and enforcing requirements for accurate transaction recording, supporting documentation, and independent validation.Key improvements include:• Enhanced documentation and classification requirements for grant related entries • Strengthened review and validation controls to ensure proper support and classification • Improved reconciliation and adjustment protocols, including post reporting revalidation • Control enforcement and escalation for unsupported or unresolved items • Training and guidance on federal compliance requirements Anticipated Completion Date: 9/30/2026 Responsible Contact Person: Shauntika Bullard

View Audit 402758

Finding 1216258 (2025-003)

Material Weakness 2025

Pembroke Housing for the Elderly, Inc.

NH

Allowable Costs / Cost Principles Reporting Significant Deficiency

Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will...

Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Additionally, the Director of Affordable Housing will document job duties for each position in the department. Anticipated Completion Date: 7/1/2026 Contact: Jill Lesmerises, CFO

View Audit 402757

Finding 1216253 (2025-005)

Material Weakness 2025

Newbury Elderly Housing, Inc.

NH

Reporting Significant Deficiency

Plan: Management acknowledges the finding regarding non-property related expenses that were inadvertently paid by the property. Prior to the audit, management identified the error internally and corrective action was already completed. Upon discovery, the amounts were immediately reviewed, reclassif...

Plan: Management acknowledges the finding regarding non-property related expenses that were inadvertently paid by the property. Prior to the audit, management identified the error internally and corrective action was already completed. Upon discovery, the amounts were immediately reviewed, reclassified, and recorded from the related entity. Although the expense was not identified within the desired timeframe, management’s internal review process ultimately detected the issue before the audit process began, demonstrating that management understands that project funds must only be used for property-related expenses and that these types of transactions are not permissible. Management has since reinforced internal review procedures to ensure expenses are properly allocated to the correct entity in a more timely manner going forward. Management believes the corrective actions already taken adequately address this matter and will help prevent similar occurrences in the future. Completion Date: 1/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 402751

Finding 1216252 (2025-003)

Material Weakness 2025

Newbury Elderly Housing, Inc.

NH

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2025-003 Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Opera...

Finding 2025-003 Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Additionally, the Director of Affordable Housing will document job duties for each position in the department. Anticipated Completion Date: 7/1/2026 Contact: Jill Lesmerises, CFO

View Audit 402751

Finding 1216242 (2025-001)

Material Weakness 2025

Bon Secours Housing, Inc.

MD

HUD Housing Programs Reporting

Finding 2025-001 - Insufficient Security Deposit Account Funding Federal Assistance Listing Number and Name of Federal Program: 14.195 - Section 8 Project-Based Cluster Housing Assistance Payments Program A. Comments on Finding and Recommendations Management attributes the shortfall to timing of tra...

Finding 2025-001 - Insufficient Security Deposit Account Funding Federal Assistance Listing Number and Name of Federal Program: 14.195 - Section 8 Project-Based Cluster Housing Assistance Payments Program A. Comments on Finding and Recommendations Management attributes the shortfall to timing of transfer to the security deposit bank account from prior managing agent not being transferred to the proper account. This is considered to be an error related to timing and not a deficiency in standard operating procedures. B. Actions Taken or Planned Management agrees with this finding and has made an additional deposit to the account to fund the shortfall. C. Status of Corrective Action on Prior Findings No prior findings noted.

View Audit 402738

Finding 1216211 (2025-001)

Material Weakness 2025

Long Island University

NY

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

University’s Response: Management agrees with the finding. Upon identification of the issue, management performed a review of all students reported to the NSLDS for the fiscal year. Management identified a total of 61 students who withdrew, out of a total population of 80 students who withdrew durin...

University’s Response: Management agrees with the finding. Upon identification of the issue, management performed a review of all students reported to the NSLDS for the fiscal year. Management identified a total of 61 students who withdrew, out of a total population of 80 students who withdrew during the fiscal year, where the effective date of the withdrawal at the Campus Level record did not match the Program Level record. The University understands the importance of accurate and timely reporting of enrollment status and corrected the student Campus Level and Program Level records in the NSLDS system for all 61 students prior to the completion of the audit. Corrective Action Plan: To prevent recurrence, management has instituted a new review control. Following each regular submission to the National Student Clearinghouse (NSC), management will perform a post-submission reconciliation of the data ultimately accepted by NSLDS to ensure Campus Level and Program Level effective dates match. Any discrepancies identified during this review will be corrected immediately to ensure compliance with the 15-day reporting timeframe. This periodic review will be executed and documented by the Office of the Registrar, and then reviewed by Student Financial Services, with final oversight from the Chief Financial Officer. Anticipated Completion Date: Implemented as of May 31, 2026 Contact person: Christopher Fevola Chief Financial Officer 516-299-2535

View Audit 402693

Finding 1216191 (2025-001)

Material Weakness 2025

Total Action Against Poverty in the Roanoke Valley, INC & Subsidiaries

VA

Subrecipient Monitoring Cash Management Reporting

To prevent recurrence, we will implement the following actions:  Monthly reconciliation of drawdowns and PMS records to ensure expenditures and receipts are properly aligned and discrepancies are identified promptly.  Pre-submission reconciliation checklist to verify drawdowns, expenditures, and P...

To prevent recurrence, we will implement the following actions:  Monthly reconciliation of drawdowns and PMS records to ensure expenditures and receipts are properly aligned and discrepancies are identified promptly.  Pre-submission reconciliation checklist to verify drawdowns, expenditures, and PMS balances prior to report submission.  Enhanced coordination with finance staff to ensure all drawdowns are accurately charged to the correct program at the time of posting.  Formal escalation process for unresolved PMS or federal reporting system issues to ensure timely resolution with the federal agency.  Earlier internal reporting deadlines to allow sufficient time for review and resolution of any discrepancies prior to federal due dates.  Documentation retention procedures to ensure all communications, PMS discrepancies, and resolution steps are maintained to support audit review.  Ongoing training/refresher guidance for finance and program staff on drawdown procedures and federal reporting requirements.

View Audit 402682

Finding 1216182 (2025-001)

Material Weakness 2025

National Wild Turkey Federation

SC

Reporting

Schedule of Findings and Responses: 2025-001: Internal Controls and Compliance Over Reporting Condition: The Federation’s September 30, 2025 quarterly report to the US Department of Agriculture - Forest Service overstated the Federal Funds authorized due to the Federation’s calculation error. Manage...

Schedule of Findings and Responses: 2025-001: Internal Controls and Compliance Over Reporting Condition: The Federation’s September 30, 2025 quarterly report to the US Department of Agriculture - Forest Service overstated the Federal Funds authorized due to the Federation’s calculation error. Management’s Response: The National Wild Turkey Federation agrees with this finding. The calculation error was identified by NWTF and corrected on the report submitted for the quarter ended December 31, 2025. We have implemented a supervisor review upon the initial setup of project tracking spreadsheets to prevent calculation errors such as Federal Funds authorized or project budget, and to ensure the total authorized funds match the project agreement and its subsequent amendments.

View Audit 402661

Finding 1216176 (2025-003)

Material Weakness 2025

Town of Mammoth Lakes

CA

Reporting § 200.302

Complete reconciliation of all grant programs to the general ledger and grant records. Implement reconciliation and review of all grant activity on a quarterly basis. Document process for development of the SEFA for submission to audit. Update annual closing checklist to ensure SEFA review.

View Audit 402649

Finding 1216165 (2025-003)

Material Weakness 2025

Boys & Girls Clubs of Benton and Franklin Counties

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Action taken in response to finding: The Club will utilize expenditures report directly from the accounting system when preparing progress reports to ensure all activity is accurately captured and reported. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned co...

Action taken in response to finding: The Club will utilize expenditures report directly from the accounting system when preparing progress reports to ensure all activity is accurately captured and reported. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned completion date for corrective action plan: 05/28/2026

View Audit 402647

Finding 1216163 (2025-006)

Material Weakness 2025

Barton College

NC

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

Management acknowledges through our previous responses that this finding is aligned with lack of leadership experience in financial aid. This has been resolved with the hiring of Ruth Casper and the separation of one individual where most of the finding’s evidence associated. Ruth Casper has been gi...

Management acknowledges through our previous responses that this finding is aligned with lack of leadership experience in financial aid. This has been resolved with the hiring of Ruth Casper and the separation of one individual where most of the finding’s evidence associated. Ruth Casper has been given specific direction of expectations and the latitude to enact immediate changes to the Barton College Financial Aid awarding/reporting processes to ensure timely and accurate operations/reporting. All Department of Education and Barton internal deadlines will be adhered to at all times going forward.

View Audit 402646

Finding 1216160 (2025-003)

Material Weakness 2025

Barton College

NC

Student Financial Aid Reporting

Barton College has hired Ruth Casper who is recognized as a regional leader in eastern North Carolina as a Financial Aid professional. She comes to Barton with 8 years of exceptional financial aid leadership at Chowan University and was part of the leadership team that successfully passed a Departme...

Barton College has hired Ruth Casper who is recognized as a regional leader in eastern North Carolina as a Financial Aid professional. She comes to Barton with 8 years of exceptional financial aid leadership at Chowan University and was part of the leadership team that successfully passed a Department of Education in-person audit of Chowan University records. Ruth has already enacted a number of management control processes to include verification of all Barton College internal and external accounting reporting. Additionally, the College also separated from a person directly responsible for this situation and have conducted a full internal review of all affected operational accounting associated with NSLDS. Barton College is crystal clear on the expectation of highly accurate NSLDS accounting and reporting. We are confident that the College has moved to resolve this situation and under Ruth’s leadership expect to completely revitalize our operational procedures to include revised staff operational documentation to ensure accuracy. Ruth has specifically been tasked with the accounting verification of all financial aid programs with reporting required to the Senior Vice President.

View Audit 402646

Finding 1216159 (2025-002)

Material Weakness 2025

Point Park University

PA

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2025-002 - Enrollment Reporting - Significant Deficiency (Repeat of prior year finding 2024-001) Criterion: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary of the Department of Education (Secretary), institutions must update all i...

Finding 2025-002 - Enrollment Reporting - Significant Deficiency (Repeat of prior year finding 2024-001) Criterion: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary of the Department of Education (Secretary), institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless the institution expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition and Context: Exceptions were noted for 2 out of the 25 students tested. The exceptions are noted as follows:  For 1 student, the withdrawal date reported to the National Student Loan Data System (NSLDS) did not agree to University support.  For 1 student, an incorrect status was reported to NSLDS. Corrective Action Plan: The following procedures are in process of being implemented to ensure accurate reporting in the future. Occasionally there are students who are delayed in having their degree conferred. This has resulted in miscommunication between University departments causing a delay in reporting. Going forward, the associate registrar will notify the University registrar upon completion of all late conferrals. The associate registrar will provide the University registrar with the name and identification for each of these students. During the monthly enrollment submission (approximately the 15th of every month) the University Registrar will ensure that each identified student is properly reflected in the National Student Clearinghouse (NSC) and National Student Loan Data System (NSLDS) Anticipated Completion Date: June 30, 2026 Name of Responsible Person: Scott Spencer, University Registrar Office (412) 392-3876 sspencer@pointpark.edu

View Audit 402637

Finding 1216158 (2025-001)

Material Weakness 2025

Point Park University

PA

Student Financial Aid Subrecipient Monitoring Reporting

Point Park University respectively submits the following corrective action plans for the year ended August 31, 2025. Finding 2025-001 - Return of Title IV Funds Criterion: Title IV regulations (34 CFR 668.22) requires that when a recipient of Title IV grant or loan assistance withdraws from an insti...

Point Park University respectively submits the following corrective action plans for the year ended August 31, 2025. Finding 2025-001 - Return of Title IV Funds Criterion: Title IV regulations (34 CFR 668.22) requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition and Context: The return of Title IV funding for one student, out of seven selected for testing, was not returned within 45 days of withdrawal. Corrective Action Plan: The University is implementing additional procedures to include secondary reviews, by the financial aid office and registrar’s office, of the current period withdrawals to ensure timely return of Title IV funds. Anticipated Completion Date: June 30, 2026 Name of Responsible Person: Scott Spencer, University Registrar Office (412) 392-3876 sspencer@pointpark.edu

View Audit 402637

Finding 1216156 (2025-002)

Material Weakness 2025

Hudson Valley Community College

NY

Student Financial Aid Eligibility Reporting

The College recognizes the importance of timely and accurate reporting. The significant turnover during the fiscal year in the Financial Aid department resulted in challenges of timely reporting. The late submission of the FISAP was accepted by the DOE and the College does not expect any material ad...

The College recognizes the importance of timely and accurate reporting. The significant turnover during the fiscal year in the Financial Aid department resulted in challenges of timely reporting. The late submission of the FISAP was accepted by the DOE and the College does not expect any material adverse impact to the funding of these programs. The College is currently reviewing current staffing levels and other resources to ensure compliance with all regulations and timely submissions moving forward.

View Audit 402635

Corrective Action Plans

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