Corrective Action Plans

Finding 1173281 (2025-001)

Material Weakness 2025

Black Hills Community Economic Development, Inc.

SD

Reporting

Finding No. 2025-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial st...

Finding No. 2025-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements and will continue to have the independent auditor prepare the annual financial statements. Additionally, the Organization will prepare the credit loss calculation going forward. Anticipated Completion Date: Ongoing

View Audit 386815

Finding 1173272 (2025-001)

Material Weakness 2025

Southwestern Adventist University

TX

Student Financial Aid Special Tests & Provisions Reporting

The 2023-24 Single Audit identified 12 delinquent NSLDS reports for the 2023-24 academic year, with delays ranging from 180 to 459 days. The 2024-25 Single Audit showed improvement, with only 5 of 9 reports filed late for the 2024-25 academic year, and delays reduced to 80-155 days. Corrective Actio...

The 2023-24 Single Audit identified 12 delinquent NSLDS reports for the 2023-24 academic year, with delays ranging from 180 to 459 days. The 2024-25 Single Audit showed improvement, with only 5 of 9 reports filed late for the 2024-25 academic year, and delays reduced to 80-155 days. Corrective Action: To prevent future occurrences of missed NSLDS reporting, the following steps have been implemented: • Cleanup of Past Delinquencies o All outstanding 2024-25 reports have been reviewed and submitted by October 3, 2025. o A reconciliation audit will be conducted to ensure all NSLDS records match institutional data. • Process Improvement o Implemented a centralized calendar with automated reminders for NSLDS reporting deadlines. o Established monthly reconciliation between internal Student Information System and NSLDS data. • Staffing and Training o The registrar is the primary reporting coordinator to the National Student Clearinghouse, with support from both Student Financial Services and ITS. o A standard operating procedure (SOP) has been documented to guide future reporting efforts. • Management Oversight o The Vice President for Academic Administration and ITS must also ensure that all these processes and departments are working to ensure the student data is being reported correctly and on-time. We are confident that these measures will address the issue of failure to report to the NSC and ensure full compliance with NSLDS reporting requirements in the future. Contact Persons: Duane Valencia, Assistant Financial Vice President – Student Finance; Jason Kowarsch, Registrar Completion Date: October 3, 2025

View Audit 386786

Finding 1173247 (2025-001)

Material Weakness 2025

Eastern Connecticut Area Agency on Aging, Inc.

CT

Reporting

Finding 2025-001 Reporting Requirements Description of Finding Per the corresponding grant agreements with State of Connecticut Department of Aging and Disability Services, various financial reporting requirements on programs include monthly, quarterly and annual fiscal year-end expenditure reports....

Finding 2025-001 Reporting Requirements Description of Finding Per the corresponding grant agreements with State of Connecticut Department of Aging and Disability Services, various financial reporting requirements on programs include monthly, quarterly and annual fiscal year-end expenditure reports. The Agency did not submit October 2024, January 2025, May 2025 and September 2025 monthly expenditure reports by the prescribed deadline (i.e. 15 days after month end) or the FY 2025 annual expenditures report by the prescribed deadline (i.e. 45 days after fiscal year-end). In addition, the Agency did not submit the second or fourth quarter expenditure reports by the prescribed deadline (i.e. 15 days after month end). Statement of Concurrence Management concurs with this finding. Corrective Action While management was aware of the reporting requirements, supporting information from the Agency’s grantees is not always available to submit actual expenditure data by the prescribed deadlines. We will add additional controls to monitor the deadlines of various reporting requirements as well as request formal extensions and retain for audit purposes when necessary. Name of Contact Person Alison Dvorak, Executive Director Projected Completion Date The implemented control described above will be in operation for all future audit periods.

View Audit 386742

Finding 1173242 (2025-001)

Material Weakness 2025

Roger Williams University

RI

Student Financial Aid Reporting Special Tests & Provisions

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Unless it expects to submit its next updated enrollment report to the Secretar...

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that 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 school, 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 (CFR 685.309(b)(2)(i)). Condition Found Three students out of the 16 selected for status change testing had their status change reported to the National Student Loan Data System (“NSLDS”) outside of the maximum 60-day window. Changes were reported 5 days later than the requirement of 60 days. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University intends to report status changes within the 60-day requirement going forward. Names of Contact Person Responsible for Correction Action: Gloria Arcia, Ed.D., Executive Vice President for Finance and Administration / Chief Financial Officer Anticipated Completion Date: October 2, 2025

View Audit 386736

Finding 1173216 (2025-005)

Material Weakness 2025

Greater Roanoke Transit Company

VA

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

GRTC concurs with the finding. Due to staff turnover on both the company and city sides, the Director of Finance wasn't aware of this requirement spelled out in the MOU. It didn't come to their attention until the audit finding disclosed such information. Given that these funds are now exhausted, th...

GRTC concurs with the finding. Due to staff turnover on both the company and city sides, the Director of Finance wasn't aware of this requirement spelled out in the MOU. It didn't come to their attention until the audit finding disclosed such information. Given that these funds are now exhausted, the Company doesn't see that a prospective remedy is needed however in the future will be more diligent in reviewing and adhering to compliance matters in funding agreements. In company's defense not once did anyone at the City of Roanoke remind or even notify GRTC that this information was needed/requested/desired at any time.

View Audit 386692

Finding 1173198 (2025-005)

Material Weakness 2025

Hudson County Schools of Technology

NJ

Cash Management Reporting Internal Control / Segregation of Duties

New Management will work internally to report WIOA and Work First NJ grant into the District's financial reporting system. In the meantime, regular and timely closing procedures are already being performed in order to adequaely integrate detail of grant reporing with the financial reporting system.

View Audit 386680

Finding 1173154 (2025-001)

Material Weakness 2025

University of Northwestern - St. Paul and Subsidiaries

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no dis...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are 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 will update our procedures to make sure we are reporting accurate graduate dates, especially those that differ from the end of standard term date within a timely matter and enrollment effective dates in a timely manner. We have already begun reviewing this and are finding that the incidents found appear to be isolated. Therefore, we are updating procedure to include additional quality control checks to ensure that anomalies are found and resolved within the required timeframe. Name(s) of the contact person(s) responsible for corrective action: Hannah Blahnik Planned completion date for corrective action plan: May 2026

View Audit 386571

Finding 1173148 (2025-004)

Material Weakness 2025

Jefferson County

OR

Internal Control / Segregation of Duties Reporting Significant Deficiency

Recommendation: The County should establish oversight and review procedures to ensure the reports submitted are accurate and are submitted on time. Views of Responsible Officials and Planned Corrective Actions: The county understands this finding. The county will employ a grant management system to ...

Recommendation: The County should establish oversight and review procedures to ensure the reports submitted are accurate and are submitted on time. Views of Responsible Officials and Planned Corrective Actions: The county understands this finding. The county will employ a grant management system to ensure timely reporting that includes additional oversite of the program by department directors, finance, and county administration.

View Audit 386570

Finding 1173147 (2025-003)

Material Weakness 2025

Jefferson County

OR

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

Recommendation: The County should establish oversight and review procedures to ensure the amounts reported on the Oregon Health Authority Public Health Division Expenditures and Revenue Reports are accurate and adequately support the expenditures allowable under the grant. Views of Responsible Offic...

Recommendation: The County should establish oversight and review procedures to ensure the amounts reported on the Oregon Health Authority Public Health Division Expenditures and Revenue Reports are accurate and adequately support the expenditures allowable under the grant. Views of Responsible Officials and Planned Corrective Actions: The county understands this finding. The county will employ a system to ensure timely reporting that includes additional oversite of the program by the Health Director that ensures the reports are accurate and expenditures are allowable under the grant.

View Audit 386570

Finding 1173090 (2025-004)

Material Weakness 2025

Cicoa Aging & In-Home Solutions

IN

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303

Due to the oversight of the fractional CFO, other priorities had taken precedence over other financial matters. However, with the recent appointment of a full-time CFO specifically focused on CICOA's financial operations, we can now shift our attention back to these important reporting responsibilit...

Due to the oversight of the fractional CFO, other priorities had taken precedence over other financial matters. However, with the recent appointment of a full-time CFO specifically focused on CICOA's financial operations, we can now shift our attention back to these important reporting responsibilities. The full-time CFO will ensure that all financial reporting deadlines are respected and met in a timely manner, allowing for greater accuracy and accountability in our financial practices. This change will help us enhance our financial oversight and maintain the integrity of our reporting processes moving forward.

View Audit 386536

Finding 1173070 (2025-003)

Material Weakness 2025

Cicoa Aging & In-Home Solutions

IN

Reporting Internal Control / Segregation of Duties § 200.512

We acknowledge that the absence of an on-site Chief Financial Officer has presented considerable challenges in ensuring compliance with the timely completion of audits and data collection initiatives. In response to this issue, we are pleased to announce the appointment of a qualified on-site CFO wh...

We acknowledge that the absence of an on-site Chief Financial Officer has presented considerable challenges in ensuring compliance with the timely completion of audits and data collection initiatives. In response to this issue, we are pleased to announce the appointment of a qualified on-site CFO who will oversee our financial operations. Furthermore, our Fiscal team will also be present in the office to enhance our financial management practices. The introduction of the new CFO, along with the support of the Fiscal Department, will significantly improve our capacity to meet compliance requirements and deadlines. This change will enable us to optimize our financial processes more effectively. We remain committed to maintaining a high standard of compliance and ensuring that all necessary submissions are completed promptly.

View Audit 386536

Finding 1173045 (2025-001)

Material Weakness 2025

University of Kansas School of Medicine - Wichita Mpa

KS

Internal Control / Segregation of Duties Eligibility Reporting

In response to Finding 2025-001 Internal Control over Allowable Costs identified in the fiscal year 2025 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has modified the HOPW A, housing opportunities for persons with AIDS, procedures for documenting a particip...

In response to Finding 2025-001 Internal Control over Allowable Costs identified in the fiscal year 2025 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has modified the HOPW A, housing opportunities for persons with AIDS, procedures for documenting a participant's eligibility period, support allowance, and assistance provided for transitional, short-term, long-term, and placement assistance. As of January 2026, the program has modified the KCTH checklist for housing assistance/support services to include the date each assistance starts and will end. The total amount eligible for either 5 months or 21 weeks, dependent on the assistance type, will also be documented in the file. Request to process payments will include the number of weeks/months for the current request and previously utilized. In April of 2025 an additional FTE was hired to assist in verifying the calculations and support amounts for accuracy. Jamie Thorstenberg, Housing Program Coordinator, will serve as the contact person for this corrective action plan. We hope these changes will sufficiently address Finding 2025-001 Segregation of Duties / Review Procedures.

View Audit 386511

Finding 1173044 (2025-001)

Material Weakness 2025

J.f. Drake State Community and Technical College

AL

Student Financial Aid Eligibility Reporting

Management’s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The College will review its policies and procedures to ensure that not only a...

Management’s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The College will review its policies and procedures to ensure that not only are status changes reported to the Clearinghouse, but also that the enrollment changes are reported appropriately from the National Student Clearinghouse to NSLDS. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls, including multiple layers of review, to ensure that timely and accurate enrollment reporting is made. Furthermore, the reporting data was appropriately updated subsequent to the required timeframe. Name of Responsible Person: Jennifer O’Linger, Director of Student Financial Aid Implementation Date: Immediately

View Audit 386504

Finding 1173041 (2025-002)

Material Weakness 2025

Louisiana Housing Corporation

LA

Reporting Internal Control / Segregation of Duties

The Corporation hired a new Chief Financial Officer on September 29, 2025, and a review of staffing, procedures, and training has started. The accounting division is currently operating at two-thirds of its full staffing due to retirements and other personnel actions. The Chief Financial Officer is ...

The Corporation hired a new Chief Financial Officer on September 29, 2025, and a review of staffing, procedures, and training has started. The accounting division is currently operating at two-thirds of its full staffing due to retirements and other personnel actions. The Chief Financial Officer is presently assessing its staffing needs and working to fill priority open positions. Due to evolving operational demands and budgetary considerations, a definitive timeframe to hire staff has not been established; however, we hope to be fully staffed within the next fiscal year.

View Audit 386470

Finding 1172978 (2025-001)

Material Weakness 2025

Salvaging Teens at Risk, Inc. Dba North Texas Collegiate Academy

TX

Cash Management Reporting School Nutrition Programs

Background and Context: The District has a long-standing history of strong financial compliance and has not previously received audit findings related to internal controls or reporting. The error was isolated, not systemic, and was identified without evidence of intentional misreporting or ongoing r...

Background and Context: The District has a long-standing history of strong financial compliance and has not previously received audit findings related to internal controls or reporting. The error was isolated, not systemic, and was identified without evidence of intentional misreporting or ongoing risk. The District has implemented additional review steps as identified below to ensure continued accuracy in future submissions. Subject: Finding 2025-001: The finding indicates 2 errors were made in transferring data from the Daily Accuclaim Report to the Monthly Record of Meals Served at the East Campus resulting in an inaccurate request for reimbursement in the amount of approximately $55.00; these errors were made in 2 separate monthly reports during the 2025 fiscal year. Management response to FY 2025-001 Audit Findings The management of the Organization acknowledges the need for stronger internal controls in the administration of the Child Nutrition Meal Reimbursement Task Cluster. The agency implemented refresher training with the Administrative Assistant and the Campus Principal at the East Campus. Training was completed on November 18, 2025. Additionally, the agency has implemented stringent internal controls to ensure that all data regarding meal counts and reimbursement claims will be verified to ensure accuracy. It was noted that this weakness resulted in errors when the Administrative Assistant transferred data from the Daily Accuclaim to the Monthly Record of Meals Served. To prevent any errors in future claims, the following Standard Operating Procedure for all campuses was created: 1. The Administrative Assistant will tabulate meals served and enter daily totals on the Daily Accuclaim Report. The Campus Principal will provide a second count for daily totals and verify that the correct total was entered on the Daily Accuclaim Report. Both the Administrative Assistant and the Campus Principal will initial the Daily Accuclaim Report when verifications have been completed. 2. Data from the Daily Accuclaim Report will be transferred to the Monthly Record of Meals Served. Both the Administrative Assistant and the Campus Principal will verify that data has been correctly transferred and totaled accurately. Both the Administrative Assistant and the Campus Principal will initial the Monthly Record of Meals Served. 3. At the end of each month, Weekly Student Rosters, Daily Accuclaim Reports and the Monthly Record of Meals Served will be forwarded to the Director of Child Nutrition who will verify and initial all reports and enter data in TXUNPS for reimbursement. When all data for the month has been entered, a Summary Report will be printed and submitted to the Superintendent along with all documents for review and approval. Upon Superintendent written approval, the CNP Director will submit requests for reimbursement through TXUNPS. The agency will implement these Standard Operating Procedures beginning with the December 2025, Reimbursement Claim. It is believed that procedures requiring two personnel to review and sign off on all daily and monthly data and before final submission will ensure accuracy in Reimbursement Claims.

View Audit 386430

Finding 1172973 (2025-002)

Material Weakness 2025

Des Moines Area Metropolitan Planning Organization

IA

Reporting Internal Control / Segregation of Duties

Management acknowledges the finding related to year-end receivables and payables. The adjustment noted is related to a limited number of invoices received after fiscal year-end for services performed prior to June 30. Management will continue to refine year-end closing procedures and coordinate with...

Management acknowledges the finding related to year-end receivables and payables. The adjustment noted is related to a limited number of invoices received after fiscal year-end for services performed prior to June 30. Management will continue to refine year-end closing procedures and coordinate with its accounting consultant and independent auditors to ensure receivables and payables are identified and recorded in the appropriate fiscal period.

View Audit 386417

Finding 1172972 (2025-001)

Material Weakness 2025

Des Moines Area Metropolitan Planning Organization

IA

Reporting Internal Control / Segregation of Duties

Management acknowledges the finding related to year-end receivables and payables. The adjustment noted is related to a limited number of invoices received after fiscal year-end for services performed prior to June 30. Management will continue to refine year-end closing procedures and coordinate with...

Management acknowledges the finding related to year-end receivables and payables. The adjustment noted is related to a limited number of invoices received after fiscal year-end for services performed prior to June 30. Management will continue to refine year-end closing procedures and coordinate with its accounting consultant and independent auditors to ensure receivables and payables are identified and recorded in the appropriate fiscal period.

View Audit 386417

Finding 1172971 (2025-001)

Material Weakness 2025

Edadvance

CT

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

FINDING 2025-001 – Significant Deficiency in Internal Control over Compliance Description of Finding: The State Funding Agency audited the Child Nutrition program and found that the school food authority (SFA) was charged an indirect cost rate less than provided for in the indirect cost rate agreeme...

FINDING 2025-001 – Significant Deficiency in Internal Control over Compliance Description of Finding: The State Funding Agency audited the Child Nutrition program and found that the school food authority (SFA) was charged an indirect cost rate less than provided for in the indirect cost rate agreement and there was no document explaining how the difference would be handled with the nonprofit school food service account. They also identified that food expenses were included in the direct cost base. Food is considered a distorted fund and is not to be included in the direct cost base. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding during the Audit period and has made the necessary corrections. Corrective Action: The Organization has implemented procedures outlining how discrepancies will be managed. These procedures will be shared with relevant personnel, and training sessions will be conducted to ensure full compliance. Additionally, we have recalculated the indirect costs for FY2025, excluding the food expenses from the direct cost base. This recalculated amount was reflected in the revised financial reporting. Name of Contact Person: Richard Carmelich, Chief Operations Officer Projected Completion Date: June 30, 2025 QUESTIONED COSTS 1. There was $41,868 in questioned costs as a result of the 2025-001 audit finding. The Organization agreed that the cost was unallowable and revised the financial reporting to the satisfaction of the auditing State agency.

View Audit 386411

Finding 1172967 (2025-001)

Material Weakness 2025

Gordon-Rushville Public Schools

NE

Reporting Internal Control / Segregation of Duties

The District understands the inherent risks associated with lack of segregation of accounting functions. The District requires monthly reporting to the Board of Education and the District Superintendent to ensure transactions are recorded, and potential errors and irregularities are identified on a ...

The District understands the inherent risks associated with lack of segregation of accounting functions. The District requires monthly reporting to the Board of Education and the District Superintendent to ensure transactions are recorded, and potential errors and irregularities are identified on a timely basis. The District has implemented procedures to limit the existence of, and mitigate risks associated with, nonsegregated accounting functions. The District has assessed the benefits and costs associated with additional requirements necessary to assure proper segregation of duties and has determined that cost would outweigh any benefits received.

View Audit 386409

Finding 1172939 (2025-002)

Material Weakness 2025

Midwest Central Community Unit School District No. 191

IL

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person (business manager) compares the meal counts in the claim to the SDS daily meal ...

Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person (business manager) compares the meal counts in the claim to the SDS daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimbursement rates. The reviewer will then sign and date a reconciliation sheet before submission. Anticipated date of completion: June 30, 2026. Name of contact person: Todd Hellrigel, Superintendent. Management response: The corrective action plan was discussed with the employee responsible for filing the claim, the business manager, and the superintendent. After discussion, the plan was approved by the superintendent.

View Audit 386322

Finding 1172929 (2025-010)

Material Weakness 2025

Randall University

OK

Student Financial Aid Reporting

FINDING 2025-010– FISAP Accuracy Program Name: Federal Work Study ALN and Program Expenditures: 84.033 ($-0-) Award Number: P033A243421 Federal Award Year: July 1, 2024 to June 30, 2025 Questioned Costs: N/A Condition Found: The University did not award Federal Work Study funds during the 24-25 acad...

FINDING 2025-010– FISAP Accuracy Program Name: Federal Work Study ALN and Program Expenditures: 84.033 ($-0-) Award Number: P033A243421 Federal Award Year: July 1, 2024 to June 30, 2025 Questioned Costs: N/A Condition Found: The University did not award Federal Work Study funds during the 24-25 academic year. However, the FISAP reports that students participating in the Federal Work Study Program earned $26,232. An administrative allowance of $1,312 was also claimed. Total Federal Work Study funds per the FISAP totaled $27,544. Corrective Action Plan: Management will work with the third-party servicer to ensure the figures and amounts reported on the FISAP are accurate. An independent review of the FISAP will be completed by the CFO before the FISAP is filed. Anticipated Completion Date: The University anticipates the corrective action being completed by October 1, 2026. Contact Person: Brad Burnett, Director of Financial Aid 405-912-9000

View Audit 386308

Finding 1172913 (2025-003)

Material Weakness 2025

CITY OF HERRIN, ILLINOIS

IL

Allowable Costs / Cost Principles Reporting

The City of Herrin is aware of the need to produce a schedule of expenditures of federal awards. Management is going to incorporate proper training and education on the information and amount that must be outlined in the schedule of expenditures of federal awards. The City of Herrin will prepare a s...

The City of Herrin is aware of the need to produce a schedule of expenditures of federal awards. Management is going to incorporate proper training and education on the information and amount that must be outlined in the schedule of expenditures of federal awards. The City of Herrin will prepare a schedule of expenditures of federal awards annually as part of the yearend closing process each year and provide the schedule and all backup used to prepare it to the audit firm during the financial audit process. These Corrective Steps were complete and implemented by December 15, 2025.

View Audit 386303

Finding 1172905 (2025-004)

Material Weakness 2025

Lutheran Family Services of Virginia, Inc. Dba Encircle

VA

Reporting Subrecipient Monitoring Material Weakness

Action Taken enCircle noted during the audit that federal expenditures were being billed into multiple revenue accounts depending on the nature of the expenditure (internal expense, client reimbursable expense, foster parent payments). These accounts have all been consolidated into one account to en...

Action Taken enCircle noted during the audit that federal expenditures were being billed into multiple revenue accounts depending on the nature of the expenditure (internal expense, client reimbursable expense, foster parent payments). These accounts have all been consolidated into one account to ensure internal and external reporting does not exclude billed expenditures.

View Audit 386282

Finding 1172904 (2025-003)

Material Weakness 2025

Lutheran Family Services of Virginia, Inc. Dba Encircle

VA

Reporting

Action Taken enCircle believes the measures taken for 2025-001 and 2025-002 are sufficient to address this finding. Further the measures taken for 2025-003 alleviate control and reporting issues related to the Schedule of Expenditures of Federal Awards. Finally, enCircle on top of already occurring ...

Action Taken enCircle believes the measures taken for 2025-001 and 2025-002 are sufficient to address this finding. Further the measures taken for 2025-003 alleviate control and reporting issues related to the Schedule of Expenditures of Federal Awards. Finally, enCircle on top of already occurring monthly program financial reviews is adding a monthly budget review for each federal grant with the programmatic staff.

View Audit 386282

Finding 1172866 (2025-001)

Material Weakness 2025

Northwestern College

IA

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College re-evaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explan...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College re-evaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Early in the 2024-25 fiscal year, the College learned that this finding related to manually reported graduates and withdrawn students. Graduates reported during the automated file submittal process were reported as graduating at end of term, while graduates reported manually were reported as graduating on the College’s actual commencement date (one day different than end of term). The Registrar is now consistent in reporting graduation dates using the end of term for all graduating students. As for the reporting of withdrawals, the Registrar now manually updates the enrollment status and effective dates in NSLDS to ensure accurate and timely reporting. The findings in this audit period occurred prior to the above changes being implemented. Name(s) of the contact person(s) responsible for corrective action: Austin Nyhof, Registrar Planned completion date for corrective action plan: June 30, 2026

View Audit 386256

Corrective Action Plans

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