Corrective Action Plans

Finding 1214631 (2025-001)

Material Weakness 2025

Irl Council

FL

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.303

Recommendation: The Federal Funding Accountability and Transparency Act (FFATA) reporting requirement is a general term and condition from the Department of Commerce and should be completed as required and reviewed by someone other than the preparer before submission. Management’s Response: The FFAT...

Recommendation: The Federal Funding Accountability and Transparency Act (FFATA) reporting requirement is a general term and condition from the Department of Commerce and should be completed as required and reviewed by someone other than the preparer before submission. Management’s Response: The FFATA reporting requirement was not a specific award condition on the grant award to the IRL Council from NOAA Fisheries. However, it is a standard general term and condition from the Department of Commerce which is referenced on the grant award. The subawards for the NOAA grant have now been input into SAM.gov. The IRL Council will review the specific FFATA requirements required by the Department of Commerce (different than the EPA requirements) and will make sure that the IRL Council continues to be in compliance. Responsible Party: Daniel Kolodny, Chief Operating Officer Anticipated Completion Date: May 1, 2026

View Audit 401323

Finding 1214626 (2025-002)

Material Weakness 2025

Truckee Meadows Fire Protection District

NV

Reporting Cash Management Material Weakness

Finding 2025-002 Federal Agency Name: U.S. Department of Treasury Pass-Through Entity: Washoe County Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Fund Finding Summary: Certain amounts included in the reports submitted did not agree to underlying support...

Finding 2025-002 Federal Agency Name: U.S. Department of Treasury Pass-Through Entity: Washoe County Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Fund Finding Summary: Certain amounts included in the reports submitted did not agree to underlying support and there was no review process in place over the reports submitted. Corrective Action Plan: The District will enhance internal controls to ensure Quarterly Financial Reports are reconciled to underlying supporting documentation and are reviewed prior to submission. Responsible Individual(s): Crystal A. Sublet, Chief Fiscal Officer Anticipated Completion Date: July 1, 2028

View Audit 401310

Finding 1214609 (2025-001)

Material Weakness 2025

Catholic Medical Mission Board, Inc.

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2025-001: Reporting - Other Finding Required to be Reported under Uniform Guidance View of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The Organization acknowledges the oversight in not reporting subawards exceeding $30,000 in the FFATA Subaward ...

Finding 2025-001: Reporting - Other Finding Required to be Reported under Uniform Guidance View of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The Organization acknowledges the oversight in not reporting subawards exceeding $30,000 in the FFATA Subaward Reporting System (FSRS), which was due to a lack of awareness regarding this specific requirement after hand-over transitions to new staff. To address this, the Organization developed formal procedures to ensure full compliance with all FFATA reporting. These include clearly defined responsibilities and training relevant staff and internal reviews to verify ongoing compliance, to ensure timely submission of required reports. The organization is committed to strengthening internal controls to ensure transparency, maintain compliance with federal grant regulations, and prevent recurrence of this issue. Name of contact person: Name: Michael Woliver Title: Senior Director, Compliance & Operations Contact: MWoliver@cmmb.org Proposed Completion Date : September 30, 2025, and ongoing

View Audit 401280

Finding 1214599 (2025-002)

Material Weakness 2025

City of Scott City, Missouri

MO

Allowable Costs / Cost Principles Material Weakness Reporting

Material Weakness: As identified in finding 2025-001, the City’s reconciliation of bank balances continues to contain unreconciled differences and unrecorded transactions. This has continued to be a material weakness regarding internal control over financial reporting for a number of years with the ...

Material Weakness: As identified in finding 2025-001, the City’s reconciliation of bank balances continues to contain unreconciled differences and unrecorded transactions. This has continued to be a material weakness regarding internal control over financial reporting for a number of years with the City not taking effective corrective actions to resolve the issues. Although the City’s classification and reporting of allowable costs with respects to the Federal grants tested continues to be reasonable and in compliance with grant terms, without proper control over reconciliation procedures, the control over allowable costs and the reporting of allowable costs could be compromised. The City must continue to improve their bank reconciliation procedures.

View Audit 401268

Finding 1214593 (2025-001)

Material Weakness 2025

Department of Transportation and Public Works

PR

Internal Control / Segregation of Duties Questioned Costs Eligibility § 200.303

Corrective Action: The Finance Director, in coordination with Human Resources, will execute a "Mobility File Standardization Plan." A census of transferred personnel will be conducted to identify missing documents (I-9 forms, tax withholdings, academic certifications, and background checks). A 90-da...

Corrective Action: The Finance Director, in coordination with Human Resources, will execute a "Mobility File Standardization Plan." A census of transferred personnel will be conducted to identify missing documents (I-9 forms, tax withholdings, academic certifications, and background checks). A 90-day term is established to complete the physical and digital archives.

View Audit 401254

Finding 1214570 (2025-006)

Material Weakness 2025

Municipality of Coamo

PR

Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2025 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordanc...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2025 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Juan C. García Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2025-006 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: We concur with the finding. The preparation of the financial statements for the fiscal year ending June 30, 2026, has begun. In addition, the progress of the audit will be continuously monitored with the external auditors hired by the Municipality to ensure that they are issued on or before March 30, 2027. Implementation Date: June 30, 2026 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director

View Audit 401230

Finding 1214480 (2025-002)

Material Weakness 2025

Lodge Grass School District No. 27 & 2

MT

Questioned Costs Reporting Significant Deficiency § 200.303

Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None...

Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None. Criteria: Uniform Guidance, 2 CFR section 200.303 (Internal Controls), effective internal controls require the entity to establish and implement written policies and procedures. These policies must ensure that disbursements are supported by adequate documentation, demonstrating proper authorization, accuracy, and compliance with applicable laws and regulations. Cause: Lack of retention of documents used to support the figures that were presented in the Elementary and High School Impact Aid applications. Although the review and approval of the Impact Aid applications was noted as being performed, the lack of retention of supporting documentation relating to the applications does not support reperformance. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the entity strengthen internal controls over the review of the impact aid application and the retention of documents used to complete the Impact Aid applications. Views of Responsible Officials: We concur that data submitted by previous school administration was not verifiable. The District has since taken steps to ensure that all CWD student data is submitted to Impact Aid timely and accurately and date used from the Special Ed Dept at the school via reports submitted to the Office of Public Instruction.

View Audit 401189

Finding 1214479 (2025-001)

Material Weakness 2025

Lodge Grass School District No. 27 & 2

MT

Questioned Costs Reporting § 200.512

Finding 2025-001 – Reporting – Late Data Collection Form Submission Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of March 31, 2026. Questioned Costs: None. Criteria: In accordance with 2 CFR Section 200.512, an entity expending mor...

Finding 2025-001 – Reporting – Late Data Collection Form Submission Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of March 31, 2026. Questioned Costs: None. Criteria: In accordance with 2 CFR Section 200.512, an entity expending more than $750,000 of federal funds within a fiscal year must submit the data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the year end of the audit period. Cause: We requested information relating to the completion of the audit. This information was not provided on a timely basis, causing the filing for that audit to be late. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the School District organize and provide requested information on a timely basis to ensure completion of the audit by March 31 of each year. Views of Responsible Officials: The District was without a Business Manager for the audit period and as such relied on the Financial Consultant to submit the majority of audit information. The Consultant was unable to meet deadlines for submitting audit information. With the employment of a Business Manager for the 2025-26 fiscal year, the District is planning to be more timely with the submission of records to the audit firm.

View Audit 401189

Finding 1214468 (2025-003)

Material Weakness 2025

Meals on Wheels of Middle Georgia, Inc.

GA

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring § 200.502 § 200.510

March 31, 2026 To: Clausell & Associates, P.C. From: Javonna Latimore, Executive Director of Meals on Wheels of Middle Georgia, Inc. COMMENT#2025-001 CONTROLS OVER FINANCIAL STATEMENT PREPARATION SHOULD BE IMPROVED Views of Responsible Officials and Planned Corrective Actions: We concur with this fi...

March 31, 2026 To: Clausell & Associates, P.C. From: Javonna Latimore, Executive Director of Meals on Wheels of Middle Georgia, Inc. COMMENT#2025-001 CONTROLS OVER FINANCIAL STATEMENT PREPARATION SHOULD BE IMPROVED Views of Responsible Officials and Planned Corrective Actions: We concur with this finding. The Organization has contracted with a seasoned outside accounting professional to assure that the financial system is designed to properly report financial activity by funding source and statements are completed and prepared timely. In addition, the Organization has committed to upgrading our accounting system software along with appropriate amendments to the formal accounting policy and procedures manual to cover the proper internal controls for accurately reporting financial activities (expenses) for each grant and making sure that the allocation of expenses is supported by a methodology governed by generally accepted accounting principles. The Organization will maintain a backup copy of all financial data on-site. The accounting process and the software backup process will be completed by July 31, 2026. The Organization is also engaged to have training on common software applications and cybersecurity awareness. Date to be implemented: On-going and completed by July 31, 2026. Persons responsible: Javonna Latimore, CEO, and financial consultant COMMENT#2025-002 POLICIES AND PROCEDURES AND INTERNAL CONTROLS OVER DISBURSEMENTS SHOULD BE IMPROVED Views of Responsible Officials and Planned Corrective Actions: We concur with this finding. The Organization will immediately assign a committee to take the lead in establishing policies and procedures and internal controls over the procurement process. The Organization has engaged a third party to help establish values of in-kind contributions. Date to be implemented: On-going and completed by July 31, 2026. Persons responsible: Javonna Latimore, CEO (contact person) under the direction of the board of directors with the outside consultant. COMMENT#2025-003 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED. Coronavirus State and Local Fiscal Recovery Funds, Aging Cluster, and Social Services Block Grant-Home Delivered Meals and Community Development Block Grant FALN 14.218, 21.027, 93.045, 93.053 and 93.667 GENERAL Views of Responsible Officials and Planned Corrective Actions: See Comment 2025-001 and 002. Date to be implemented: See Comment 2025-001 and 002. Persons responsible: See Comment 2025-001 and 002.

View Audit 401175

Finding 1214450 (2025-001)

Material Weakness 2025

Berkshire Training & Employment, Inc.

MA

Reporting § 200.512

Currently, management is completing a plan for coverage of unforeseen absences of key employees as well as a succession plan for potential future key employee retirements.

View Audit 401145

Finding 1214441 (2025-002)

Material Weakness 2025

Michigan Rural Water Association

MI

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding – Title 2 CFR Part 200 and the terms of the federal award require recipients to comply with program reporting requirements, including the timely submission of required financial reports. Timely reporting is a key internal control over compliance designed to ensure appropriate monitoring of f...

Finding – Title 2 CFR Part 200 and the terms of the federal award require recipients to comply with program reporting requirements, including the timely submission of required financial reports. Timely reporting is a key internal control over compliance designed to ensure appropriate monitoring of federal expenditures and program activity. Under the Technical Assistance and Training Grants - Circuit Rider Services program, the National Rural Water Association requires recipients to submit monthly financial reports no later than 10 working days after the month following the reported activity. For the period January through May 2025, all required monthly financial reports were submitted timely. However, for the period June through December 2025, all monthly financial reports were submitted after the required deadline, in some cases significantly late. Recommendation – The auditor recommends that management strengthen internal control over compliance by: • Establishing documented procedures and internal deadlines to ensure monthly financial reports are prepared and submitted in accordance with program requirements. • Implementing management-level review and monitoring controls to verify that required reports are submitted timely, particularly during periods of staff transition. • Ensuring that personnel responsible for federal reporting possess the appropriate experience and training related to federal grant compliance requirements. • Developing contingency plans or cross-training procedures to ensure continuity of compliance functions in the event of future personnel turnover. Action to be taken – Documented policies and procedures were left for the succeeding financial manager. The Finance Director who left the Organization was also available as a consultant during the rest of 2025. Help was made available to the new financial personnel through both executive management and the consultant. More in-depth training and screening will be prepared in succession planning by the current Finance Director during the summer of 2026. Emphasis will be given to timeliness and accuracy. New programs are also being screened for payroll and expense reporting, allowing for direct import as opposed to manual entry, allowing for better accuracy and timing of financial reports. The new Standard Operating Procedures will be shared with Executive management so they might step in in the event that there is a gap in the financial management position. Executive management is also evaluating the use of an independent accounting firm in the event of a vacancy in the future. Estimated completion date – December 31, 2026 Responsible person – Jennifer Lewis, CPA, Finance Director

View Audit 401144

Finding 1214437 (2025-001)

Material Weakness 2025

Metropolitan Community Health Services, Inc.

NC

Reporting Internal Control / Segregation of Duties § 200.512

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management will implement procedures to ensure that all required financial records and supporting documentation will be compiled and provided promptly after the f...

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management will implement procedures to ensure that all required financial records and supporting documentation will be compiled and provided promptly after the fiscal year-end to avoid delays in the audit process in future periods. Official Responsible for Ensuring CAP: Chief Financial Officer will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The planned completion date is July 31, 2026. Plan to Monitor Completion of CAP: Management will monitor the timely preparation and submission of financial information through periodic follow-ups with responsible personnel and review of established reporting timelines to ensure corrective actions are effectively implemented.

View Audit 401133

Finding 1214436 (2025-001)

Material Weakness 2025

Ensign College

UT

Student Financial Aid Reporting Questioned Costs

Finding 2025-001 – Untimely Reporting of Disbursement Records Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063 Award Titles: Federal Pell Grant Program Award Years: 7/2024 – 6/2026 Management agrees with the finding and proposes the foll...

Finding 2025-001 – Untimely Reporting of Disbursement Records Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063 Award Titles: Federal Pell Grant Program Award Years: 7/2024 – 6/2026 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan In order to maintain timely disbursement reporting, senior financial aid staff will be cross-trained by the Financial Aid Manager/Director to perform disbursement originations as a back-up in the event that the Financial Aid Manager/Director is unable to perform the control. Additionally, in order to prevent human error in reporting, financial aid procedures will be updated to include a reconciliation between PeopleSoft and COD every 7–10 days to ensure that all disbursement originations are accurate and that any discrepancies are identified and corrected in a timely manner. Timing In February 2025, the Senior Financial Aid Specialist was cross-trained by the Financial Aid Manager to perform disbursement originations when the primary control owner is unable to complete this control. Going forward, additional training will be provided by the Financial Aid Director as needed to the appropriate financial aid personnel. The new procedure to reconcile between PeopleSoft and COD every 7–10 days was implemented in October 2025. With these changes, there are now three employees trained to reconcile and perform disbursement originations to ensure the timeliness of disbursement reporting.

View Audit 401131

Finding 1214434 (2025-001)

Material Weakness 2025

County of Mariposa

CA

Reporting Subrecipient Monitoring

2025-001 Highway Planning and Constrution; Grants to States for Medicaid (Material Weakness); We recommend that the County Departments provide the County Auditor with accurate federal expenditures information prior to the beginning of audit fieldwork.; Management's Response: The County concurs with ...

2025-001 Highway Planning and Constrution; Grants to States for Medicaid (Material Weakness); We recommend that the County Departments provide the County Auditor with accurate federal expenditures information prior to the beginning of audit fieldwork.; Management's Response: The County concurs with the finding.; Responsible Individual: Luis Mercado, Auditor; Corrective Action Plan: The Auditor's Office will work with County departments to ensure federal expenditure information is accurate; Anticipated Completion Date: Fiscal Year 2025-2026

View Audit 401123

Finding 1214412 (2025-003)

Material Weakness 2025

The Housing and Redevelopment Commission of the City of Aberdeen, Sd

SD

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Finding 2025-003 Federal Agency Name – Department of Housing and Urban Development Assistance Listing Number – 14.871 & 14.879 Program Name – Housing Voucher Cluster Finding Summary: The Commission has a process in place for employees to track hours worked to federal and non-federal programs but pay...

Finding 2025-003 Federal Agency Name – Department of Housing and Urban Development Assistance Listing Number – 14.871 & 14.879 Program Name – Housing Voucher Cluster Finding Summary: The Commission has a process in place for employees to track hours worked to federal and non-federal programs but payroll allocations are made based on budgets expectations, not actual, and review is not occurring to determine if allocations need to be updated throughout the Responsible Individuals: Brett Bill, Executive Director Corrective Action Plan: Processes will be updated to ensure that payroll allocations are being compared to allocations to ensure they are correctly allocated. Anticipated Completion Date: 5/1/2026

View Audit 401098

Finding 1214410 (2025-003)

Material Weakness 2025

Brigham Young University - Idaho

ID

Student Financial Aid Reporting

Management’s Views and Corrective Action Plan For the year ended December 31, 2025 Finding 2025-003 – Non-Compliance with Accurate Student Enrollment Change Submissions to the National Student Loan Data System Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assist...

Management’s Views and Corrective Action Plan For the year ended December 31, 2025 Finding 2025-003 – Non-Compliance with Accurate Student Enrollment Change Submissions to the National Student Loan Data System Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063, 84.268 Award Title: Federal Pell Grant Program, Federal Direct Student Loan Program Award Years: 7/2024 – 6/2026 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan: Incorrectly Reported Graduated Students Our investigation confirmed that the issue is strictly isolated to the Fall 2025 data pull. This was our first production run utilizing a script update from August 2025. Our Jenzabar Student Information System (SIS) vendor has since corrected this degree-conferred logic, and a re-submission of the Fall 2025 data has confirmed 100% accuracy. To ensure ongoing stability, we will perform an accuracy audit of the next data pull on 5/15/26, with a final resolution date of 05/29/26. Completion Date: 5/29/2026 Corrective Action Plan Incorrectly Reported Program Dates Our investigation with our (SIS) vendor revealed the issue stems from legacy business logic. Historically, system “triggers” automatically updated enrollment dates during major changes; however, these were previously removed to resolve record-locking conflicts, leading to the current reporting inconsistencies. To address this, we are moving away from the static enrollment date field in favor of a programmatic fix. The system will now automatically calculate the program begin date: if a student’s major in the current term differs from the previous one, the begin date will be set to the first day of that reporting term. Additionally, mid-semester major changes will not be reported until the subsequent term of enrollment. We will validate this new logic with an initial audit of the 05/27/26 pull, with a final resolution date of 06/30/26. Completion Date 6/30/2026 Lauri Arensmeyer BYU-Idaho Registrar arensmeyerl@byui.edu (208) 496-1010

View Audit 401079

Finding 1214409 (2025-001)

Material Weakness 2025

Brigham Young University - Idaho

ID

Student Financial Aid Reporting

Management’s Views and Corrective Action Plan For the year ended December 31, 2025 Finding 2025-001 Inaccurate Reporting of Disbursement Records Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063, 84.268 Award Title: Federal Pell Grant Pro...

Management’s Views and Corrective Action Plan For the year ended December 31, 2025 Finding 2025-001 Inaccurate Reporting of Disbursement Records Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.063, 84.268 Award Title: Federal Pell Grant Program, Federal Direct Student Loan Program Award Years: 7/2024 – 6/2026 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan: Regent (our financial aid management software provider) is addressing the system error and has determined where the data error occurred. Regent will provide a software fix by August 2026. This will include a script to correct the Pell COA within the system, and a subsequent correction file will be sent to COD for these students with the correct Pell COA. BYUI has developed a monitoring report and will conduct quarterly reviews of all Pell COA data transmitted to COD to ensure ongoing accuracy. Completion Date: August 2026 (estimated) Kenneth Jackson BYU-Idaho Director of Financial Aid jacksonken@byui.edu (208) 496-1610

View Audit 401079

Finding 1214398 (2025-002)

Material Weakness 2025

Lodge Grass School District No. 27 & 2

MT

Questioned Costs Reporting Significant Deficiency § 200.303

Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None...

Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None. Criteria: Uniform Guidance, 2 CFR section 200.303 (Internal Controls), effective internal controls require the entity to establish and implement written policies and procedures. These policies must ensure that disbursements are supported by adequate documentation, demonstrating proper authorization, accuracy, and compliance with applicable laws and regulations. Cause: Lack of retention of documents used to support the figures that were presented in the Elementary and High School Impact Aid applications. Although the review and approval of the Impact Aid applications was noted as being performed, the lack of retention of supporting documentation relating to the applications does not support reperformance. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the entity strengthen internal controls over the review of the impact aid application and the retention of documents used to complete the Impact Aid applications. Views of Responsible Officials: We concur that data submitted by previous school administration was not verifiable. The District has since taken steps to ensure that all CWD student data is submitted to Impact Aid timely and accurately and date used from the Special Ed Dept at the school via reports submitted to the Office of Public Instruction.

View Audit 401040

Finding 1214397 (2025-001)

Material Weakness 2025

Lodge Grass School District No. 27 & 2

MT

Questioned Costs Reporting § 200.512

Finding 2025-001 – Reporting – Late Data Collection Form Submission Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2026. Questioned Costs: None. Criteria: In accordance with 2 CFR Section 200.512, an entity expending more...

Finding 2025-001 – Reporting – Late Data Collection Form Submission Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2026. Questioned Costs: None. Criteria: In accordance with 2 CFR Section 200.512, an entity expending more than $750,000 of federal funds within a fiscal year must submit the data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the year end of the audit period. Cause: We requested information relating to the completion of the audit. This information was not provided on a timely basis, causing the filing for that audit to be late. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the School District organize and provide requested information on a timely basis to ensure completion of the audit by June 30 of each year. Views of Responsible Officials: The District was without a Business Manager for the audit period and as such relied on the Financial Consultant to submit the majority of audit information. The Consultant was unable to meet deadlines for submitting audit information. With the employment of a Business Manager for the 2025-26 fiscal year, the District is planning to be more timely with the submission of records to the audit firm.

View Audit 401040

Finding 1214396 (2025-003)

Material Weakness 2025

Suffolk County Community College

NY

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

Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should evaluate their procedures and review policies surrounding reporting enrollment effective dates and program enrollment effective dates NSLDS. Explanation of disagreement with audit finding: There i...

Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should evaluate their procedures and review policies surrounding reporting enrollment effective dates and program enrollment effective dates NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Through the review of program reporting and campus reporting, the college will identify the cause for the data error. The college will explore the impact of branch campuses and the potential to shift to a single college reporting model. The following specific steps will be completed. 1. Identify and Analyze the Issues 2. Root Cause Analysis 3. Corrective Measures 4. Automation: Implement automated checks and balances to ensure data integrity before files are processed and sent. Name(s) of the contact person(s) responsible for corrective action: Patricia Munsch, Ph.D. Vice President for Student Affairs Nancy Brewer, College Director for Financial Aid Cheryl Eldredge, College Associate Dean for Registrar and Master Schedule Planned completion date for corrective action plan: December 31, 2026

View Audit 401037

Finding 1214394 (2025-002)

Material Weakness 2025

Suffolk County Community College

NY

Questioned Costs Student Financial Aid Reporting

Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. The College should evaluat...

Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should review their reporting internal controls and procedures to ensure that they require students' statuses to be reported timely to NSLDS as required by federal regulations. The College should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS aligns with the College’s last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Through the work of a college-wide task force the following actions will be taken in response to the finding. The task force will include representatives from Information Technology, Institutional Research, Financial Aid, Registrar, along with Ellucian consultants. To summarize the steps and details of implementation to the specific areas are as follows: 1. Review Reporting Controls and Procedures 2. Address Error Code 22 3. Review Procedures Surrounding Reporting Status Changes 4. Assure Accuracy in Reporting Enrollment Effective Date Name(s) of the contact person(s) responsible for corrective action: Patricia Munsch, Ph.D. Vice President for Student Affairs Nancy Brewer, College Director for Financial Aid Planned completion date for corrective action plan: December 31, 2026

View Audit 401037

Finding 1214389 (2025-001)

Material Weakness 2025

Town of Middlebury, Vermont

VT

Internal Control / Segregation of Duties Reporting Special Tests & Provisions

Recommendation: To correct these deficiencies, management would need to hire personnel with adequate accounting experience to perform these functions. The Town would need to weigh the costs of these corrections verse the benefit.

View Audit 401034

Finding 1214380 (2025-002)

Material Weakness 2025

Adams County, Illinois

IL

Questioned Costs Reporting § 200.328

The County was previously unable to access the SLFRF quarterly reports on the US Department of Treasury’s portal. The County has since received assistance from the US Department of Treasury and has been given access to the US Department of Treasury’s portal. The County is going to make it a priority...

The County was previously unable to access the SLFRF quarterly reports on the US Department of Treasury’s portal. The County has since received assistance from the US Department of Treasury and has been given access to the US Department of Treasury’s portal. The County is going to make it a priority to submit the SLFRF quarterly reports by the due dates listed in the SLFRF Compliance and Reporting Guidance. Management anticipates the completion of this item by November 30, 2026.

View Audit 401033

Finding 1214349 (2025-002)

Material Weakness 2025

Regional School Unit No. 10

ME

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Management response/corrective action: The Business Manager will work with others to create an internal controls procedure for all Grants, including Federal Grants.

View Audit 401031

Finding 1214264 (2025-001)

Material Weakness 2025

North Pointe Affordable Housing, LLC

SC

Questioned Costs Allowable Costs / Cost Principles Reporting

View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Management notes that it did not previously have controls in place to timely file its financial statements. Management will institute procedures to ensure that the financial statements are electronicall...

View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Management notes that it did not previously have controls in place to timely file its financial statements. Management will institute procedures to ensure that the financial statements are electronically filed with the Federal Audit Clearinghouse within the earlier of 30 days from the audit report date or within 9 months of year-end.

View Audit 400995

Corrective Action Plans

Filters