Corrective Action Plans

Finding 1169505 (2025-003)

Material Weakness 2025

AL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.328

Finding 2025 – 003 - Reporting (Significant Deficiency and Noncompliance) Management’s Response: Management concurs with the above finding, and the Fiscal Service Office will implement corrective action before September 2026. Management acknowledges the process gap as indicated and noted in the abov...

Finding 2025 – 003 - Reporting (Significant Deficiency and Noncompliance) Management’s Response: Management concurs with the above finding, and the Fiscal Service Office will implement corrective action before September 2026. Management acknowledges the process gap as indicated and noted in the above findings. To enhance the effectiveness of internal controls and ensure that all Title III reports are accurate, properly reviewed, and approved prior to submission, the Fiscal Service office will require management to review and sign off as confirmation of approval prior to submission.

View Audit 382425

Finding 1169503 (2025-004)

Material Weakness 2025

Bishop State Community College

AL

Student Financial Aid Special Tests & Provisions Reporting

Finding 2025 – 004 - Special Tests and Provisions- Enrollment Reporting (Significant Deficiency and Noncompliance) Management’s Response: Management concurs with the above finding, and the Fiscal Service Office will implement corrective action before September 2026. Management acknowledges the proce...

Finding 2025 – 004 - Special Tests and Provisions- Enrollment Reporting (Significant Deficiency and Noncompliance) Management’s Response: Management concurs with the above finding, and the Fiscal Service Office will implement corrective action before September 2026. Management acknowledges the process gap as indicated and noted in the above findings. The Director of Admissions and Records has stated that students who have a student attribute in Banner of INTL will no longer be excluded from the National Student Clearinghouse enrollment reporting upload so as to prevent any reporting issues due to human error when processing admissions applications.

View Audit 382425

Finding 1169469 (2025-001)

Material Weakness 2025

Roseville Area Schools Isd No. 623

MN

School Nutrition Programs Cash Management Material Weakness

Significant Deficiency in Internal Control over Financial Reporting Recommendation: We recommend the District continue to improve its processes and procedures surrounding reporting of claims meal summaries. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...

Significant Deficiency in Internal Control over Financial Reporting Recommendation: We recommend the District continue to improve its processes and procedures surrounding reporting of claims meal summaries. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to develop processes and procedures to ensure reports tie to claims summaries for meal counts. Name of the contact person responsible for corrective action: Shari Thompson Planned completion date for corrective action plan: June 30, 2026.

View Audit 382398

Finding 1169430 (2025-002)

Material Weakness 2025

University of the Cumberlands, Inc.

KY

Student Financial Aid Reporting Significant Deficiency

2025-002 Significant Deficiency: Working During Scheduled Class Time (U.S. Department of Education - Federal Work Study Program, ALN #84.033) The University noted that multiple students appear to have been paid for Federal Work Study hours logged and submitted for time the student was scheduled to b...

2025-002 Significant Deficiency: Working During Scheduled Class Time (U.S. Department of Education - Federal Work Study Program, ALN #84.033) The University noted that multiple students appear to have been paid for Federal Work Study hours logged and submitted for time the student was scheduled to be in class without verification of a reasonable exemption. Management Response Management concurs with the auditor’s finding. Due to incomplete documentation of reasonable exemptions, students were paid Federal Work Study funds for time worked during regularly scheduled class meeting times. Responsible Person(s) Alex Campbell, Director of Financial Aid, and Bobbi Farris, Manager for Student Employment, are the responsible parties for the corrective action. Corrective Action Plan Upon identifying deficiencies related to the lack of documentation for allowable exemptions, the University immediately communicated with all Student Employment Supervisors regarding permitted exemptions and required documentation for students to work during scheduled class times. These requirements and exemptions are reviewed and agreed upon during the annual Student Employment Supervisor Trainings, which occur prior to job postings. Students are notified of the documentation required to be exempt and eligible to work during a scheduled class time during the onboarding process. In collaboration with Information Technology and third-party consultants, the Student Employment Office is enhancing reporting functions to ensure accurate identification of students with conflicting work and class times and to flag any conflicting entries for review and resolution prior to approval. These reports will be reviewed each pay period to ensure accurate documentation is obtained for any conflicting times flagged. While these fields are being implemented, regulations related to working during scheduled class times have been reinforced with both students and supervisors. Beginning with the Spring 2026 term, the University will implement a new policy prohibiting students participating in the Federal Work Study Program from working during scheduled class times, regardless of any met exemptions. All Student Employment Supervisors will be notified of this updated policy by the end of the Fall 2025 term. Training will continue on an annual basis to ensure proper procedures are followed by Student Employment Supervisors and students participating in the Federal Work Study Program. The Director of Financial Aid and Manager for Student Employment will review student time records each pay period to ensure full compliance with these policies. Expected Completion Date This corrective action plan was implemented in September 2025, during the Fall 2025 term. Final implementation will occur at the start of the Spring 2026 term.

View Audit 382359

Finding 1169429 (2025-001)

Material Weakness 2025

University of the Cumberlands, Inc.

KY

Student Financial Aid Eligibility Reporting

2025-001 Significant Deficiency: Awards in Excess of Aggregate Limits (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) The University awarded and disbursed Federal Direct Loans beyond aggregate limits. Management Response Management concurs with the auditors’ finding....

2025-001 Significant Deficiency: Awards in Excess of Aggregate Limits (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) The University awarded and disbursed Federal Direct Loans beyond aggregate limits. Management Response Management concurs with the auditors’ finding. Due to delays and changes in the National Student Loan Data System (NSLDS) post-screening process for the 2024–25 award year, Federal Direct Loans were inadvertently awarded and disbursed to students who had previously exceeded Federal Direct Loan aggregate limits. Responsible Person(s) Alex Campbell, Director of Financial Aid, and Kaitrin Parrett, Assistant Director of Financial Aid, are designated as the individuals responsible for implementing the corrective action. Corrective Action Plan Upon identifying deficiencies in loan aggregate reporting and over-award status, the Financial Aid Office initiated communication with the identified students to inform them of their overaward status and the process for resolving inadvertent overborrowing. In collaboration with software engineers, the Financial Aid Office is developing updated reporting to ensure proper identification of students who are ineligible due to meeting or exceeding aggregate limits set by the U.S. Department of Education. The Financial Aid Office tested and reviewed NSLDS post-screen data and student loan aggregates prior to the disbursement of Fall 2025 Federal Direct Loans to ensure students were not awarded or disbursed aid for which they were ineligible. Reviews of NSLDS post-screen data confirm that the Student Information System (SIS) accurately identifies student aggregate borrowing flags. The Financial Aid Office is also monitoring designated mailboxes to ensure any additional NSLDS post-screen data is reviewed and aggregate limits on student accounts are updated accordingly. All financial aid staff involved in awarding federal loans completed additional training on NSLDS review requirements, aggregate limit monitoring, and reaffirmation procedures prior to Fall 2025 disbursements. Training will continue on a quarterly basis to ensure proper procedures are followed by Financial Aid staff. Compliance reviews will be conducted on a semester basis to ensure that Title IV aid is not awarded to students in excess of their annual or aggregate limits. The Director and Assistant Director of Financial Aid will review aggregate limit reports monthly as part of the University’s internal operational calendar. Expected Completion Date This corrective action plan was implemented in September 2025, prior to Fall 2025 aid disbursements, which began on September 12, 2025.

View Audit 382359

Finding 1169370 (2025-001)

Material Weakness 2025

Community College District of Newton and McDonald Counties, Missouri

MO

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan December 19, 2025 U.S. DEPARTMENT OF EDUCATION Crowder College respectfully submits the following corrective action plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Mr. Joseph Brenner, Vice President of Financ...

Corrective Action Plan December 19, 2025 U.S. DEPARTMENT OF EDUCATION Crowder College respectfully submits the following corrective action plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Mr. Joseph Brenner, Vice President of Finance Crowder College 601 Laclede Avenue Neosho, MO 64850 (417) 451-3223 Independent public accounting firm: KPM CPAs, PC, 1445 E Republic Rd, Springfield, Missouri 65804 Audit Period: Year Ended June 30, 2025 The finding from the June 30, 2025, audit of the financial statements is below. The findings is numbered with the number assigned in the schedule. FINDING - MAJOR FEDERAL AWARD PROGRAM AUDIT 2025-001 Special Test and Provisions - Return of Title IV Funds Recommendation: We recommend the College implement procedures to strictly comply with the requirements of 34 CFR §668.22 as it relates to calculations of return of Title IV funds. Corrective Action Taken: The College reviewed all accounts affected by this error and identified 15 students whose accounts required adjustments. Upon review, the financial aid representative determined that excess funds were returned when the R2T4 calculations were completed. Financial Aid has since corrected the accounts and requested the additional funds owed. To prevent this issue from recurring, a representative from the Financial Aid Office will be included on the calendar committee. Additionally, Financial Aid Policies and Procedures have been updated to require calendar changes to be promptly updated in PowerFaids to ensure accuracy. Anticipated Completion Date: Fall semester 2025 and ongoing. Sincerely, Joseph Brenner Vice President of Finance

View Audit 382304

Finding 1169366 (2025-001)

Material Weakness 2025

Washington Lane Section 811 Housing Corporation

PA

Reporting

Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po’s/Invoices. During this time, she also reviews whether there are services rendered that were not e...

Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po’s/Invoices. During this time, she also reviews whether there are services rendered that were not entered as a requisition or for which we did not receive a check request. The property management team will alter how the requisitions are done. The property manager in the field will send notification to Operations Managers each time a vendor is called to perform a service at the location. The Operations Manager will enter a default requisition to alert the Business Office. This will then be in our system to validate an accrual is made and/or contact vendor or IHC staff to obtain invoices from vendor. There are some vendors who are smaller or less automated in their own processes. This sometimes creates a large gap from time service if performed to when they invoice Inglis.

View Audit 382302

Finding 1169364 (2025-001)

Material Weakness 2025

Germantown Section 811 Housing Corporation

PA

Reporting

Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po's/Invoices. During this time, she also reviews whether there are services rendered that were not e...

Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po's/Invoices. During this time, she also reviews whether there are services rendered that were not entered as a requisition or for which we did not receive a check request. The property management team will alter how the requisitions are done. The property manager in the field will send notification to Operations Managers each time a vendor is called to perform a service at the location. The Operations Manager will enter a default requisition to alert the Business Office. This will then be in our system to validate an accrual is made and/or contact vendor or IHC staff to obtain invoices from vendor. There are some vendors who are smaller or less automated in their own processes. This sometimes creates a large gap from time service if performed to when they invoice Inglis.

View Audit 382301

Finding 1169361 (2025-001)

Material Weakness 2025

Evesham Section 811 Housing Corporation

PA

Reporting

Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po’s/Invoices. During this time, she also reviews whether there are services rendered that were not e...

Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po’s/Invoices. During this time, she also reviews whether there are services rendered that were not entered as a requisition or for which we did not receive a check request. The property management team will alter how the requisitions are done. The property manager in the field will send notification to Operations Managers each time a vendor is called to perform a service at the location. The Operations Manager will enter a default requisition to alert the Business Office. This will then be in our system to validate an accrual is made and/or contact vendor or IHC staff to obtain invoices from vendor. There are some vendors who are smaller or less automated in their own processes. This sometimes creates a large gap from time service if performed to when they invoice Inglis.

View Audit 382300

Finding 1169354 (2025-002)

Material Weakness 2025

Centennial Square

MN

Reporting Internal Control / Segregation of Duties

2025-002 Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Centennial Square should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of their annual financ...

2025-002 Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Centennial Square should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of their annual financial statements can be implemented to provide reasonable assurance that the financial statements are free of material misstatement and prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will evaluate controls, processes, and job duties during the upcoming year in order to ensure the control structure is sufficient to detect material misstatement to the consolidated financial statements. Name(s) of the contact person(s) responsible for corrective action: Tammy Gjerde, Finance Director

View Audit 382289

Finding 1169353 (2025-001)

Material Weakness 2025

Centennial Square

MN

Material Weakness Reporting Internal Control / Segregation of Duties

2025-001 Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Centennial Square should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial st...

2025-001 Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Centennial Square should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will continue to rely on CliftonLarsonAllen to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance. Name(s) of the contact person(s) responsible for corrective action: Tammy Gjerde, Finance Director

View Audit 382289

Finding 1169352 (2025-001)

Material Weakness 2025

Eastwick Section 811 Housing Corporation

PA

Reporting

Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po’s/Invoices. During this time, she also reviews whether there are services rendered that were not e...

Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po’s/Invoices. During this time, she also reviews whether there are services rendered that were not entered as a requisition or for which we did not receive a check request. The property management team will alter how the requisitions are done. The property manager in the field will send notification to Operations Managers each time a vendor is called to perform a service at the location. The Operations Manager will enter a default requisition to alert the Business Office. This will then be in our system to validate an accrual is made and/or contact vendor or IHC staff to obtain invoices from vendor. There are some vendors who are smaller or less automated in their own processes. This sometimes creates a large gap from time service if performed to when they invoice Inglis.

View Audit 382285

Finding 1169350 (2025-001)

Material Weakness 2025

Wayland Baptist University

TX

Student Financial Aid Material Weakness Reporting

Lack of Administrative Capability Planned Corrective Action: The Office of Financial Aid and Wayland Baptist University agree with this finding. To address the system limitations identified, the University has acquired a new Software-as-a-Service (SaaS) financial aid management system. This system w...

Lack of Administrative Capability Planned Corrective Action: The Office of Financial Aid and Wayland Baptist University agree with this finding. To address the system limitations identified, the University has acquired a new Software-as-a-Service (SaaS) financial aid management system. This system will replace the current platform and is intended to improve automation, reporting accuracy, workflow tracking, and overall compliance with federal and state financial aid requirements. In addition, the Office of Financial Aid is actively reevaluating workload distribution and staff assignments to ensure responsibilities are appropriately aligned with compliance-critical functions. The University is also increasing staffing levels within the Office of Financial Aid to strengthen oversight, reduce processing risk, and ensure timely and accurate completion of compliance and reporting obligations. Collectively, these actions are designed to enhance administrative capacity, strengthen internal controls, and mitigate the risk of future compliance deficiencies. Person Responsible for Corrective Action Plan: Executive Director of Financial Aid, Robert Hamilton, and Assistant Director of Compliance & Reporting, Brooke Tyler Anticipated Date of Completion: June 30, 2026

View Audit 382279

Finding 1169346 (2025-003)

Material Weakness 2025

Wayland Baptist University

TX

Student Financial Aid Material Weakness Reporting

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting will provide regular in-house R2T4 training specific to WBU for all financial aid staff. All financial aid staff responsible...

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The Executive Director of Financial Aid and the Assistant Director of Compliance & Reporting will provide regular in-house R2T4 training specific to WBU for all financial aid staff. All financial aid staff responsible for R2T4 will be required to complete pertinent training provided by FSA and purchased through NASFAA. In addition, financial aid staff responsible for R2T4 have established procedures to ensure the accurate and timely Return of Title IV Funds. To address the system limitations identified, the University has acquired a new Software-as-a-Service (SaaS) financial aid management system. Person Responsible for Corrective Action Plan: Executive Director of Financial Aid, Robert Hamilton, and Assistant Director of Compliance & Reporting, Brooke Tyler, and Assistant Director of Financial Aid, Alyssa Shealor Anticipated Date of Completion: June 30, 2026

View Audit 382279

Finding 1169345 (2025-002)

Material Weakness 2025

Wayland Baptist University

TX

Reporting Student Financial Aid Eligibility

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: WBU has entered into an agreement with Ellucian to implement Ellucian Student powered by Colleague as the new student information system. WBU will start utilizing this new student information syste...

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: WBU has entered into an agreement with Ellucian to implement Ellucian Student powered by Colleague as the new student information system. WBU will start utilizing this new student information system in April 2026. WBU will utilize the built-in functionality and tools to report to NSLDS at that time which should correct this issue completely. We will continue to work towards compliance with NSLDS reporting requirements through the following action plan: An internal SSRS report for official and unofficial withdrawals which accurately reflects withdrawn students remains available to the WBU offices of Financial Aid and the Registrar for verification as part of the planned corrective action. The custom NSC reporting tool(s) will continue to be updated to make sure the correct combination of fields and corresponding data sources are reported as accurately as possible. WBU will continue to work with NSC to mitigate issues related to data not transferring correctly between NSC and NSLDS. • A field-by-field analysis plus any needed corrections to the queries will be performed. o By default, term "W" withdrawals are reconsidered by the updated tool each time a report is generated for NSC. o Some date fields have been corrected that were previously misunderstood by the custom tool's historical authors. o Post-submission error corrections by registrar staff via NSC's website are spot-checked by Information Technology when requested. o If certain data issues cannot be resolved satisfactorily via NSC alone, then corrective measures via NSLDS directly may be considered. o The PowerCampus 9.1.2 baseline product's NSC reporting tool was determined to be insufficient for timely and accurate reporting to NSC with WBU's current data on several counts. WBU has upgraded the PowerCampus system to version 9.2.3 and will continue to work towards a solution for the baseline reporting tool with the upgraded system.  Some of the recurring data updates needed before running the PC baseline tool, are still being run periodically as a source data benefit for the custom tool. Person Responsible for Corrective Action Plan: Chief Information Officer, Cagan Cummings Anticipated Date of Completion: Ongoing

View Audit 382279

Finding 1169338 (2025-001)

Material Weakness 2025

Eastwick II Section 811 Housing Corporation

PA

Reporting

Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po’s/Invoices. During this time, she also reviews whether there are services rendered that were not e...

Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po’s/Invoices. During this time, she also reviews whether there are services rendered that were not entered as a requisition or for which we did not receive a check request. The property management team will alter how the requisitions are done. The property manager in the field will send notification to Operations Managers each time a vendor is called to perform a service at the location. The Operations Manager will enter a default requisition to alert the Business Office. This will then be in our system to validate an accrual is made and/or contact vendor or IHC staff to obtain invoices from vendor. There are some vendors who are smaller or less automated in their own processes. This sometimes creates a large gap from time service if performed to when they invoice Inglis.

View Audit 382278

Finding 1169303 (2025-001)

Material Weakness 2025

Community Health Center of Central Missouri

MO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.329

Coronavirus State and Local Fiscal Recovery Funds Assistance Listing No. 21.027 U.S. Department of Treasury Missouri Primary Care Association Criteria or specific requirement – Reporting (2 CFR 200.329) Condition – The Organization’s internal controls over compliance were not able to ensure progress...

Coronavirus State and Local Fiscal Recovery Funds Assistance Listing No. 21.027 U.S. Department of Treasury Missouri Primary Care Association Criteria or specific requirement – Reporting (2 CFR 200.329) Condition – The Organization’s internal controls over compliance were not able to ensure progress reporting required to be submitted to the pass-through entity was completed timely. Cause – The Organization’s internal controls over compliance did not ensure all grant reporting requirements were completed timely. Effect or potential effect – The Organization did not submit the required quarterly and annual performance reports in a timely manner. Questioned costs – None Context – The Organization is required to submit quarterly status reports and an annual performance report to the pass-through entity in a timely manner. Identification as a repeat finding, if applicable – Not a repeat finding Recommendation – The Organization should consider implementing a grant reporting calendar for all grants with reporting requirements. Views of responsible officials and planned corrective actions – In order for this finding not to occur in the future, the Chief Financial Officer will • Create a Grant calendar to track report due dates • Hold quarterly meetings with managers to ensure we have all reports submitted timely in the future Contact person responsible for corrective action – Toby Barnett, Chief Financial Officer Anticipated completion date – December 2025

View Audit 382245

Finding 1169297 (2025-001)

Material Weakness 2025

University of Oklahoma Health Sciences Center

OK

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

The following is the Recruitment and Admissions Corrective Action Plan for the single Audit Finding for FY25. Criteria or Specific Requirement: Special Tests and Provisions – NSLDS Reporting, 34 CFR Sections 690.83 (b)(2) and 685.309. Finding Summary: Student enrollment and program information was n...

The following is the Recruitment and Admissions Corrective Action Plan for the single Audit Finding for FY25. Criteria or Specific Requirement: Special Tests and Provisions – NSLDS Reporting, 34 CFR Sections 690.83 (b)(2) and 685.309. Finding Summary: Student enrollment and program information was not communicated to the National Student Loan Data System (NSLDS) timely or accurately. Officials Responsible for Ensuring Corrective Action: Shanna Pope, Registrar Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and will implement enhanced procedures to ensure internal controls support the timely and accurate reporting of student status, program, and completion information to the National Student Loan Data System (NSLDS). For each National Student Clearinghouse (NSC) file submitted, students with status, program, or completion changes will be systematically identified and flagged for review. Registrar staff will conduct a targeted, sample-based review of these flagged records directly within NSLDS to verify that data transmitted from NSC was received, processed, and reflected accurately. All policies and procedures governing enrollment reporting and the processing of student status, program, and completion changes will be reviewed, revised as necessary, and formally implemented no later than April 1, 2026, to align with this corrective action.

View Audit 382241

Finding 1169256 (2025-001)

Material Weakness 2025

National Safety Council

IL

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Condition Found The Council did not submit quarterly reports to NHTSA within the required timeframe as stipulated under federal grant requirements. The reports were only provided in September 2025 after the Council became aware of the obligation and coordinated with the Contracting Officer’s Represe...

Condition Found The Council did not submit quarterly reports to NHTSA within the required timeframe as stipulated under federal grant requirements. The reports were only provided in September 2025 after the Council became aware of the obligation and coordinated with the Contracting Officer’s Representative (COR) to submit all past-due reports retroactively. Corrective Action Plan Onboarding Enhancement: Develop and implement a standardized onboarding checklist for new program managers that includes all federal reporting requirements. Compliance Monitoring: Establish quarterly internal compliance reviews to verify timely submission of required reports. Communication Protocol: Formalize communication with government agency to confirm reporting expectations at the start of each contract year. Training: Provide annual compliance training for program managers and relevant staff on federal reporting obligations. Responsible Person for Corrective Action Plan Keith Radeke, Chief Financial Officer Implementation Date of Corrective Action Plan December 18, 2025

View Audit 382219

Finding 1169254 (2025-002)

Material Weakness 2025

Christian County Water Reclamation District

IL

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The District's management reviewed all audit adjusting entries with the auditor and agreed to make those adjustments to their accounts.

View Audit 382217

Finding 1169253 (2025-001)

Material Weakness 2025

Christian County Water Reclamation District

IL

Internal Control / Segregation of Duties Reporting

Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The District's management is aware of the need for the expertise necessary to prepare a complete set of financial statements and related disclosures. Management has carefully reviewed the ...

Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The District's management is aware of the need for the expertise necessary to prepare a complete set of financial statements and related disclosures. Management has carefully reviewed the financial statements, disclosures, supplementary information, and schedule of expenditures of federal awards prior to approving them and has accepted responsibility for their content and presentation.

View Audit 382217

Finding 1169251 (2025-006)

Material Weakness 2025

Western Community Unit School District #12

IL

Cash Management Reporting School Nutrition Programs

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Child Nutrition Cluster- AL 10.553 / 10.555 Finding No.: 2025-006 Condition: District failed to submit annual verification report and monthly claim reports for Child Nutrition Program Cluster in accordance t...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Child Nutrition Cluster- AL 10.553 / 10.555 Finding No.: 2025-006 Condition: District failed to submit annual verification report and monthly claim reports for Child Nutrition Program Cluster in accordance to Illinois School Code. Recommendation: The District should review all reports to ensure they are submitted timely. Action Taken: The District concurs with the recommendation and completed a Corrective Action Plan with ISBE in accordance with the 3 year exception policy. District will work to ensure the Corrective Action Plan approved by ISBE is followed.

View Audit 382205

Finding 1169171 (2025-001)

Material Weakness 2025

Realife Cooperative of Hibbing South

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 382041

Finding 1169162 (2025-002)

Material Weakness 2025

Piazza Apartments

FL

HUD Housing Programs Eligibility Reporting

FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that all required tenant eligibility steps are performed in accordance with HUD regulations, utilize the EIV system for income verification, inspect unit...

FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that all required tenant eligibility steps are performed in accordance with HUD regulations, utilize the EIV system for income verification, inspect units timely, and maintain all supporting documentation in the tenant files. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 382036

Finding 1169161 (2025-001)

Material Weakness 2025

Piazza Apartments

FL

Reporting HUD Housing Programs

Oversight Agency for Audit, Piazza Apartments respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit peri...

Oversight Agency for Audit, Piazza Apartments respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2024, through September 30, 2025 The findings from the September 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures.

View Audit 382036

Corrective Action Plans

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