Corrective Action Plans

Finding 1168133 (2025-001)

Material Weakness 2025

NJ

Special Tests & Provisions Student Financial Aid Reporting

Views of Responsible Officials: The Office of the Registrar has continued to struggle with our reporting using the Ellucian product Power Campus. Since Ellucian is sunsetting this product, there have been significant changes in their support due to changes in their staffing. Ellucian employees with ...

Views of Responsible Officials: The Office of the Registrar has continued to struggle with our reporting using the Ellucian product Power Campus. Since Ellucian is sunsetting this product, there have been significant changes in their support due to changes in their staffing. Ellucian employees with more knowledge in NSC reporting have been transferred to their other products, leaving very little knowledge to support our efforts. We are fortunate to work with our current consultant who does seek resources regarding our inability to have a report that works accurately. She has reviewed and rewritten the report. However, according to her support team, they have now admitted that the report will never run correctly using our current version. They have suggested that we upgrade to a different version with corrections but that is impossible currently. With this knowledge, GCU has purchased a new ERP system, Jenzabar, and has begun the implementation process. We are going into Phase 2 of this implementation and expect to go live in Spring 2027. It is our intention to continue to utilize our current Ellucian consultant until that occurs for us to continue to produce the most accurate reporting we can, given these circumstances.

View Audit 379860

Finding 1168105 (2025-001)

Material Weakness 2025

Alpine School District

UT

Internal Control / Segregation of Duties Special Tests & Provisions Reporting

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrat...

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Audit Recommendation: The District should strengthen controls over documentation and reporting of student transfers. This includes developing or enhancing procedures to ensure that all transfer codes are supported by verifiable records, maintaining those records in accordance with federal and state retention requirements, and periodically reviewing cohort data for completeness and accuracy. Corrective Action Planned: The District will review, update, and train staff on the process and internal controls related to record keeping for transfer students to ensure compliance. Person Responsible: Jason Sundberg, Business Administrator Anticipated Completion Date: December 31, 2025

View Audit 379845

Finding 1167997 (2025-001)

Material Weakness 2025

Austin Community College District

TX

Student Financial Aid Reporting Significant Deficiency

U.S. Department of Education 2025-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend Austin Community College District re-evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate repo...

U.S. Department of Education 2025-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend Austin Community College District re-evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ACC submitted all student graduates’ status changes to the National Student Clearinghouse (NSC) accurately and in a timely manner, however a number of individual records in the transmitted files were not further reported by NSC to NSLDS in a timely manner. ACC is developing internal controls that include follow-up review of all reported records sent from NSC to the NSLDS system, to ensure 100% accurate and timely reporting. The Enrollment and Records Specialist will review and certify all files and submissions, with a second audit verification of records’ status and timely reporting conducted by the Director of Compliance and Operations. Name(s) of the contact person(s) responsible for corrective action: Annisha Morgan, Director of Enrollment and Records Compliance and Operations Planned completion date for corrective action plan: December 19, 2025. If the Department of Education has questions regarding this plan, please call Linda Terry at 512-223-7503.

View Audit 379687

Finding 1167993 (2025-001)

Material Weakness 2025

Elizabethton City Schools

TN

Cash Management Eligibility Material Weakness

ELIZABETHTON CITY SCHOOLS Material Weakness JUNE 30, 2025 School Nutrition Fund 2025-001 Response and Corrective Action Plan Prepared by: Beth Wilson, Director of Finance, Elizabethton City Schools Person Responsible for Implementing the Corrective Action: Regina Isaacs, School Nutrition Coordinator...

ELIZABETHTON CITY SCHOOLS Material Weakness JUNE 30, 2025 School Nutrition Fund 2025-001 Response and Corrective Action Plan Prepared by: Beth Wilson, Director of Finance, Elizabethton City Schools Person Responsible for Implementing the Corrective Action: Regina Isaacs, School Nutrition Coordinator, Elizabethton City Schools Anticipated Completion of Corrective Action: May 31, 2025 Repeat Deficiency: No Planned Corrective Action: The student numbers were corrected and the USDA claims were adjusted before the end of the fiscal year. The School Nutrition Coordinator has been instructed to ensure that all students are counted correctly. Richard VanHuss Director of Schools

View Audit 379671

Finding 1167957 (2025-001)

Material Weakness 2025

Columbia Village

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Management will continue to rely on their independent certified public accountant for assistance with their financial statement preparation.

View Audit 379565

Finding 1167956 (2025-001)

Material Weakness 2025

Christ Church Harbor Apartments, INC 052-44802-Np

MD

HUD Housing Programs Reporting

The new property manager now has access to the EIV system and is including the required The new property manager now has access to the EIV system and is including the required documents in the lease files and master files.

View Audit 379554

Finding 1167955 (2025-001)

Material Weakness 2025

Gallipolis City School District

OH

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

The District will be utilizing the consulting service with Julian & Grube in the future.

View Audit 379546

Finding 1167954 (2025-001)

Material Weakness 2025

City of Clive

IA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding 2025-001 Reporting Significant Deficiency in lnternal Control over Compliance FederalAgency Name: Department of the Treasury Program Name COVID-L9 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Finding Summary: The annual project and expenditure report we...

Finding 2025-001 Reporting Significant Deficiency in lnternal Control over Compliance FederalAgency Name: Department of the Treasury Program Name COVID-L9 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Finding Summary: The annual project and expenditure report were required to be submitted by April 30,2025. However, the annual project and expenditure report was submitted on May 5,2025. Responsible lndividuals: CoreyEastman, FinancialManager Corrective Action Planned: City of Clive acknowledges the comment and has implemented a process to ensure that all reports are accurate and submitted by the required due dates. Anticipated Completion Date: June 30, 2026

View Audit 379542

Finding 1167952 (2025-004)

Material Weakness 2025

Belleville Henderson Central School District

NY

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

Audit Recommendation a) 2025-004: Full Service Community Schools-Assistance Listing No. 84.215J Grant NO. - S215J220016 Grant Period-Year ended June 30, 2025 the auditors recommend the District to implement a process that ensures an understanding of the grant revenue and expenditure recognition proc...

Audit Recommendation a) 2025-004: Full Service Community Schools-Assistance Listing No. 84.215J Grant NO. - S215J220016 Grant Period-Year ended June 30, 2025 the auditors recommend the District to implement a process that ensures an understanding of the grant revenue and expenditure recognition process. Regular reconciliations should be performed and monitored against the grant finance reports. Expenditures should be monitored against the approved budgets and overspent grants. Corrective Action Plan a) 2025-004: The District plans to ensure in-depth training on all grants the District receives and require regular reconciliations to the general ledger by using our financial program as well a spreadsheet at the end of every month and institute more oversight over the grant process. Implementation Date - June 30, 2026 Person Responsible for Implementation - Colleen Bellinger, School Business Manager

View Audit 379517

Finding 1167951 (2025-003)

Material Weakness 2025

Metro United Way, Inc.

KY

Reporting

Identifying Number: 2025-003 Finding: During the audit, it was discovered that the Schedule of Expenditures of Federal Awards did not accurately reflect federal expenditures incurred in the period under audit. Corrective Actions Taken or Planned: MUW plans to take the appropriate steps needed to rec...

Identifying Number: 2025-003 Finding: During the audit, it was discovered that the Schedule of Expenditures of Federal Awards did not accurately reflect federal expenditures incurred in the period under audit. Corrective Actions Taken or Planned: MUW plans to take the appropriate steps needed to reconcile expenditures with revenues from federal grants, which will result in the accurate recording of federal expenditures in the Schedule of Expenditures of Federal Awards. Client Responsible Party(s): Phillip Bond, Chief Financial Officer, Jeremy Jarvi, Chief Development Officer Comple�on Date: April 30, 2026

View Audit 379509

Finding 1167948 (2025-002)

Material Weakness 2025

Metro United Way, Inc.

KY

Reporting

Identifying Number: 2025-002 Finding: During the audit, it was discovered that both revenues and expenditures related to federal awards were not properly reconciled. Corrective Actions Taken or Planned: MUW plans to allocate existing staff resources to ensure that all federal grant revenues and expe...

Identifying Number: 2025-002 Finding: During the audit, it was discovered that both revenues and expenditures related to federal awards were not properly reconciled. Corrective Actions Taken or Planned: MUW plans to allocate existing staff resources to ensure that all federal grant revenues and expenses are properly recorded in the financial statements. In addition, MUW plans to document the process related to recording and reconciling grant revenue and expenditures. Client Responsible Party(s): Phillip Bond, Chief Financial Officer, Jeremy Jarvi, Chief Development Officer Comple�on Date: April 30, 2026

View Audit 379509

Finding 1167947 (2025-001)

Material Weakness 2025

Metro United Way, Inc.

KY

Reporting Internal Control / Segregation of Duties

Identifying Number: 2025-001 Finding: During the audit, audit adjustments were recorded that were material to the financial statements. These adjustments were primarily the result of account balances not being reconciled to supporting schedules or underlying documentation on a timely basis. The erro...

Identifying Number: 2025-001 Finding: During the audit, audit adjustments were recorded that were material to the financial statements. These adjustments were primarily the result of account balances not being reconciled to supporting schedules or underlying documentation on a timely basis. The errors were not detected and corrected by management’s internal controls prior to the financial statement audit. Additionally, it was discovered that reconciliations for certain account balances and transactions were not being performed and Metro United Way was initially unable to reconcile accounting records. Corrective Actions Taken or Planned: The reconciliations were being performed by a single staff member who terminated during the year. Upon that member’s departure, the reconciliation process ceased and as a result grant revenues and expenditures were not aligned in the financial statements at the time of the audit. This also created misclassifications in other areas of the financial statements. MUW plans to allocate existing staff resources to reconcile all federal grants to ensure that future grant revenues and expenses are properly recorded in the financial statements. Client Responsible Party(s): Phillip Bond, Chief Financial Officer, Jeremy Jarvi, Chief Development Officer Completion Date: April 30, 2026

View Audit 379509

Finding 1167941 (2025-001)

Material Weakness 2025

Granite School District

UT

Internal Control / Segregation of Duties Special Tests & Provisions Reporting

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrat...

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Audit Recommendation: The District should strengthen controls over documentation and reporting of student transfers. This includes developing or enhancing procedures to ensure that all transfer codes are supported by verifiable records, maintaining those records in accordance with federal and state retention requirements, and periodically reviewing cohort data for completeness and accuracy. Corrective Action Planned: The District will review, update, and train staff on the process and internal controls related to record keeping for transfer students to ensure compliance. Person Responsible: Todd Hauber, Business Administrator Anticipated Completion Date: March 31, 2026

View Audit 379498

Finding 1167940 (2025-003)

Material Weakness 2025

City of Shenandoah

IA

Reporting

The City was poorly advised by our engineer to issue and hold the checks until the work was all complete. In the future checks will only be issued when work is complete or services are delivered.

View Audit 379481

Finding 1167939 (2025-002)

Material Weakness 2025

City of Shenandoah

IA

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

The City will ensure financial activity for the funds BOK manages for the City are included in the City general ledger and are reported in the Annual Financial Report in the future.

View Audit 379481

Finding 1167901 (2025-001)

Material Weakness 2025

Coldwater Community Schools

MI

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Finding Number Federal Programs Audit: 2025-001; Responsible Person: Rachelle Roby; Management Views: Management agrees with the finding and is in the process of implementing the recommendation.; Corrective Action: The District will collaborate with the Director of Food Service to ensure that, when ...

Finding Number Federal Programs Audit: 2025-001; Responsible Person: Rachelle Roby; Management Views: Management agrees with the finding and is in the process of implementing the recommendation.; Corrective Action: The District will collaborate with the Director of Food Service to ensure that, when a physical count is conducted, the figures are verified by a second staff member for accuracy. Additionally, it will be required that all supporting documentation be submitted to the Chief Financial Officer (CFO) along with the claim figures. The CFO will review and compare the documentation against the data entered into the claiming system prior to the submission of the claim.; Anticipated Completion Date: 08/01/2025

View Audit 379369

Finding 1167895 (2025-001)

Material Weakness 2025

Medina Central School District

NY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting

Thank you for noting the omission of certain capital assets from the District’s depreciation schedule. Management acknowledges this oversight and appreciates the identification of the issue. To address this matter, the omitted capital assets have been reviewed and recorded on the depreciation schedu...

Thank you for noting the omission of certain capital assets from the District’s depreciation schedule. Management acknowledges this oversight and appreciates the identification of the issue. To address this matter, the omitted capital assets have been reviewed and recorded on the depreciation schedule to ensure accurate financial reporting. In addition, management will develop and implement a formalized procedure for identifying, recording, and reviewing capital asset activity as it occurs. This procedure will be put into place immediately and will include periodic reconciliation and supervisory review to ensure that all qualifying capital assets are properly captured and depreciated in accordance with applicable accounting standards. Management believes that these corrective actions will prevent similar omissions in the future and strengthen internal controls over capital asset accounting. Responsible Parties Marc Graff, Assistant Superintendent for Operations Nicole Guild, Assistant Business Official and District Treasurer Anticipated Completion Date This issue was reviewed with the Program Administrators on December 22, 2025 and will be an ongoing area of review.

View Audit 379321

Finding 1167894 (2025-001)

Material Weakness 2025

St. Anthony's Community Center, Inc.

DE

Reporting

Director of City Fare will implement conditional formatting within the reporting spreadsheet immediately upon finding to automatically identify and flag duplicated participant members. This will allow duplicates to be reviewed and resolved prior to finalizing and submitting the report, ensuring accu...

Director of City Fare will implement conditional formatting within the reporting spreadsheet immediately upon finding to automatically identify and flag duplicated participant members. This will allow duplicates to be reviewed and resolved prior to finalizing and submitting the report, ensuring accurate reporting of unduplicated participants served.

View Audit 379307

Finding 1167887 (2025-002)

Material Weakness 2025

Unity Point School District #140

IL

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Management has implemented a year-end reconciliation for all grant funds. Due to the timing of this grant - the District was able to capture the overpayment in the August 2025 expenditure report and therefore, no overpayment was owed. The District does not expect this finding to repeat again.

View Audit 379289

Finding 1167851 (2025-002)

Material Weakness 2025

Kearney Public Schools District No. 07

NE

School Nutrition Programs Internal Control / Segregation of Duties Cash Management

Views of Responsible Officials and Planned Corrective Actions: The District will implement a secondary review process for verifying, entering, and confirming the status of the free and reduced applications. Documentation will be maintained to indicate the individuals performing completion and second...

Views of Responsible Officials and Planned Corrective Actions: The District will implement a secondary review process for verifying, entering, and confirming the status of the free and reduced applications. Documentation will be maintained to indicate the individuals performing completion and secondary review of required steps to verify timeliness and accuracy of eligibility determination and reporting.

View Audit 379226

Finding 1167801 (2025-005)

Material Weakness 2025

Village of Bethany

IL

Reporting

Village of Bethany does not believe a Corrective Action Plan is needed for Findings 25-02 and 25-05 - Financial Reporting. Village of Bethany has implemented as many controls over financial reporting as possible given the number of personnel and the budget available.

View Audit 379123

Finding 1167764 (2025-002)

Material Weakness 2025

Loysville Village Municipal Authority

PA

Matching / Level of Effort / Earmarking Reporting § 200.329

Corrective Action Plan: The Authority is now aware of the quarterly reporting requirements. The Authority has developed and implemented procedures to ensure that all future reports will be submitted timely. Anticipated Completion Date: Ongoing Contact Person Responsible: Jennie Weary, Secretary, Bar...

Corrective Action Plan: The Authority is now aware of the quarterly reporting requirements. The Authority has developed and implemented procedures to ensure that all future reports will be submitted timely. Anticipated Completion Date: Ongoing Contact Person Responsible: Jennie Weary, Secretary, Barry Enck, Treasurer

View Audit 379038

Finding 1167759 (2025-009)

Material Weakness 2025

Joint School District No. 28-J of the Counties of Adams and Arapahoe

CO

Student Financial Aid Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Condition: The School District relies on two-third party vendors to manage key financial aid systems, including student information, eligibility determinations, disbursement calculations, and reporting. During the audit period, the institution did not perform any oversight activities or testing to v...

Condition: The School District relies on two-third party vendors to manage key financial aid systems, including student information, eligibility determinations, disbursement calculations, and reporting. During the audit period, the institution did not perform any oversight activities or testing to verify the integrity, accuracy, or compliance of the systems managed by the vendor. There were no documented controls, service-level agreements, or monitoring procedures in place. Planned Corrective Action: The School District will establish formal oversight procedures for all third-party vendors supporting financial aid functions. This will include developing and maintaining service-level agreements, implementing documented monitoring and testing protocols, and conducting periodic reviews to verify system accuracy, data integrity, and federal compliance. Staff will be trained on these updated processes to ensure ongoing accountability. Contact Person Responsible for corrective action: Almir Hodzic Anticipated Completion Date: June 30, 2026

View Audit 379034

Finding 1167753 (2025-003)

Material Weakness 2025

Joint School District No. 28-J of the Counties of Adams and Arapahoe

CO

Student Financial Aid Material Weakness Reporting

Condition: The School District did not report the status changes of certain students to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: The School District will update its procedures to ensure all student status changes are reported to NSLDS accurately a...

Condition: The School District did not report the status changes of certain students to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: The School District will update its procedures to ensure all student status changes are reported to NSLDS accurately and within required federal timelines. Staff responsible for reporting will be retrained on the updated process and monitoring requirements. The School District will also implement a periodic internal review to verify the timely and accurate submission of information going forward. Contact Person Responsible for corrective action: Almir Hodzic Anticipated Completion Date: June 30, 2026

View Audit 379034

Finding 1167739 (2025-004)

Material Weakness 2025

Marissa Community Unit School District No. 40

IL

Reporting

Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Ma...

Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management response: The District will review the general ledger to the expenditure reports before submitting. Anticipated Date of Completion: June 30, 2026

View Audit 378982

Corrective Action Plans

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