Corrective Action Plans

Finding 1166643 (2025-002)

Material Weakness 2025

Union Theological Seminary in the City of New York

NY

Student Financial Aid Reporting

This Repeat Finding has been acknowledged. Union has taken several steps towards making the required changes to ensure compliance with our enrollment reporting responsibilities. This includes implementing process improvements related to our National Clearing House (NSC) submissions and reviewing our...

This Repeat Finding has been acknowledged. Union has taken several steps towards making the required changes to ensure compliance with our enrollment reporting responsibilities. This includes implementing process improvements related to our National Clearing House (NSC) submissions and reviewing our academic policies related to academic leaves of absence and withdrawals. Timeliness of Enrollment Reporting Rosters: As of January 2024, Union completed the setup and configuration of our enrollment reporting services with NSC as our third-party service provider. The new process is administered by the school Registrar, with back-up responsibilities handled by the Assistant Dean, Director of Financial Aid, and the Vice President of Admissions and Views of Responsible Officials: This Repeat Finding has been acknowledged. Union’s Academic Office is in the late stages of implementing a multi-year action plan to implement the required system, policy, and procedural changes to ensure compliance with all enrollment reporting regulations. As of January 2024, Union completed our migration to the National Clearinghouse (NSC) as our third service provider for enrollment reporting services. We have already experienced a strong positive impact on the timeliness of our enrollment reporting. For example, we have fully addressed the timeliness of our NSLDS Roster response, which is due within 15 days. This year’s testing sample yielded zero (0) errors, demonstrating our ability to successfully address enrollment reporting issues. The steps outlined below will allow us to address the enrollment reporting issue identified in this year’s testing sample. Earlier this academic year, Union revised both our Academic Leave of Absence and Term Withdrawal policies to ensure alignment with our compliance obligations. Due to these changes, Union has already noted a reduction in reporting errors and inconsistencies. The FY25 Single Audit finding is related to the reporting of withdrawal/dismissal actions that took place in summer, a non-required term for students in our programs. Our corrective action will be to: (1) further modify our policies and procedures to specifically address non-required and interim terms; and (2) increase the number of batch enrollment updates to NSC/NSLDS during non-required terms to ensure that all summer withdrawals are communicated within 60 days.

View Audit 377620

Finding 1166611 (2025-002)

Material Weakness 2025

Poughkeepsie Housing Authority

NY

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Findin...

Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2025-002 (a) Comments on the Finding and Recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action Taken - The Authority will establish internal tracking and reminder systems to ensure all required reports, including the final P&E and AMCC, are completed and submitted to HUD by the required due dates. Grant reporting responsibilities will be clearly assigned, and submission deadlines will be monitored by the Director of Finance to prevent future delays. These procedures will be implemented immediately. (c) Planned Implementation Date - The Authority plans to implement procedures during the year ending March 31, 2026 to resolve the reported finding.

View Audit 377597

Finding 1166610 (2025-003)

Material Weakness 2025

Poughkeepsie Housing Authority

NY

HUD Housing Programs Reporting

Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Findin...

Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2025-003 (a) Comments on the Finding and Recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action Taken - Accounting staff will review and verify key line items (including Unrestricted Net Position, Restircted Net Position, and Cash) against the general ledger prior to VMS submission. Supervisory review will be required to confirm accuracy. (c) Planned Implementation Date - The Authority plans to implement procedures during the year ending March 31, 2026 to resolve the reported finding.

View Audit 377597

Finding 1166579 (2025-001)

Material Weakness 2025

Interior Weatherization, Inc.

AK

Reporting § 200.510

Corrective Action Plan Finding 2025-001 Federal Award Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance – Reporting Name of Contact Person Kimberly Carlo, Executive Director Corrective Action In this case it was noted that our Organization did not perform reconci...

Corrective Action Plan Finding 2025-001 Federal Award Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance – Reporting Name of Contact Person Kimberly Carlo, Executive Director Corrective Action In this case it was noted that our Organization did not perform reconciliation procedures between the federal program reporting of direct client expenditures with our financial accounting records. Not performing this reconciliation lead to an unreconciled difference when determining whether the data was complete and accurate. We have thoroughly reviewed our internal procedures, identified weaknesses and implemented changes to assure this will never happen again. To prevent and detect such errors in the future, we have changed our internal procedures to include: Project files that are being closed and reported to the grantor are being reviewed on a monthly basis. During the review, project files will be verified that the funding sources used for expenditures reconcile with the funding sources used for payment as recorded in the financial accounting records. Any differences will be reconciled at this point and such documentation will be retained. Additionally, an annual reconciliation of all population data used for program expenditures will be reconciled with our financial accounting records. To prevent and detect such errors in the future, we have changed our internal procedures to include: 1. Each material list along with measures and funding sources will be printed for the client file for direct material and labor charges. 2. The financial coordinator will verify funding sources match with amounts reported in the financial accounting records. 3. Any changes to funding for material and labor will be printed for the client file and given to the financial coordinator to change funding sources in the IWI accounting system. 4. Once funding is changed, verification will be printed for the client file. 5. An annual reconciliation of client program expenditures will be reconciled with our revenue and expenditure report for each funding source. Implementation Immediate.

View Audit 377566

Finding 1166505 (2025-001)

Material Weakness 2025

Housing Authority of the City of Walsenburg

CO

HUD Housing Programs Material Weakness Period of Performance

2025 – 001: Period of Performance Federal Program CFDA # 14.872 Capital Fund Program Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: Recommendation: It is recommended the Authority review all of the policies in place relating to the obligation of capital progra...

2025 – 001: Period of Performance Federal Program CFDA # 14.872 Capital Fund Program Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: Recommendation: It is recommended the Authority review all of the policies in place relating to the obligation of capital programs to ensure that funding is properly obligated and expended within the required time frame. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in response to finding: The PHA will proactively seek clarification from HUD when guidance is unclear or when operational challenges arise. The PHA remains committed to full compliance with HUD requirements and values its collaborative relationship with HUD. The Authority appreciates the guidance and technical assistance provided and will continue to work proactively to ensure clarity, transparency, and accountability moving forward. Name of the contact person responsible for corrective action: Jacque Sikes, Executive Director Planned completion date for corrective action plan: January 2026

View Audit 377527

Finding 1166502 (2025-002)

Material Weakness 2025

Cortland Housing Authority

NY

HUD Housing Programs Reporting

Name of Auditee: Cortland Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Ella Diiorio, Executive Director Phone: (607) 753-1771 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Find...

Name of Auditee: Cortland Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Ella Diiorio, Executive Director Phone: (607) 753-1771 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2025-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action taken - The Authority will implement a formal reconciliation process for all utility cost reporting submitted on Form HUD - 52722. Prior to future submissions, the Authority will ensure all reported amounts are independently verified and reconciled to the utility tracking spreadsheet and supporting invoices. (c) Planned implementation date - The Authority plans to implement procedures during the year ending March 31, 2026 to resolve the reported finding.

View Audit 377516

Finding 1166501 (2025-002)

Material Weakness 2025

Springfield Housing Authority

MA

HUD Housing Programs Reporting Subrecipient Monitoring

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2025-002 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2025-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will continue to utilize CBIZ to provide ongoing fee accounting services to incorporate the recommendations listed above on a monthly basis. A comprehensive year-end checklist will continue to be utilized to ensure all financial reports are reconciled to the underlying support. (c) Planned implementation date of corrective action - Completed by March 31, 2026.

View Audit 377514

Finding 1166458 (2025-005)

Material Weakness 2025

Kearney Housing Agency

NE

HUD Housing Programs Reporting

Management is in contact with the software company to resolve discrepancies between the general ledger and the software generated VMS report

View Audit 377480

Finding 1166455 (2025-001)

Material Weakness 2025

Stoughton Area School District

WI

Eligibility School Nutrition Programs Reporting

Corrective Action Plan: The District will ensure free and reduced meal applications with a case number in Step 2 of the application are part of a program that makes them immediately qualify for free or reduced meals. In addition, approved applications will be reviewed by a 2nd party to ensure accura...

Corrective Action Plan: The District will ensure free and reduced meal applications with a case number in Step 2 of the application are part of a program that makes them immediately qualify for free or reduced meals. In addition, approved applications will be reviewed by a 2nd party to ensure accurate approval has taken place. Anticipated Corrective Action Plan Completion Date: December 2025 Contact Information: For additional information regarding this finding please contact Erica Pickett, Director of Business Services, at 608-877-5011.

View Audit 377469

Finding 1166452 (2025-001)

Material Weakness 2025

Grand View University

IA

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

When processing unofficial withdrawals through the R2T4 process, an additional step to the withdrawal process has been added. Financial Aid staff will use the NSLDS Enrollment History Update feature to submit the unofficial withdrawal date directly to NSLDS. This ensures that the date has been repor...

When processing unofficial withdrawals through the R2T4 process, an additional step to the withdrawal process has been added. Financial Aid staff will use the NSLDS Enrollment History Update feature to submit the unofficial withdrawal date directly to NSLDS. This ensures that the date has been reported to NSLDS avoiding any potential that the student being reported has missed the regular NSC enrollment reporting rosters.

View Audit 377462

Finding 1166435 (2025-001)

Material Weakness 2025

Clarendon College

TX

Reporting Cash Management § 200.502 § 200.510

Recommendation: We recommend management establish an informal procedure to reconcile grant funds received with funds expended on a regular basis. We also recommend management implement a formal procedure to reconcile the SEFA with the general ledger at year end. Corrective Action: The Comptroller wi...

Recommendation: We recommend management establish an informal procedure to reconcile grant funds received with funds expended on a regular basis. We also recommend management implement a formal procedure to reconcile the SEFA with the general ledger at year end. Corrective Action: The Comptroller will reconcile this report on a monthly basis making sure that all grants and other Federal / State expenditures are on the SEFA and that the two numbers reconcile with the general ledger. This will be kept in a notebook and the calendar kept in the Comptroller’s desk. The Comptroller will also create a folder in the business office folder on the server and input the current SEFA in this folder and show any discrepancies on a monthly basis and every time this report is run for drawdowns. This process will start immediately. The Comptroller will also make sure at year end that all items are on this report and they have been reconciled with the general ledger. This process will also be in the notebook and calendar within the desk of the Comptroller.

View Audit 377452

Finding 1166335 (2025-002)

Material Weakness 2025

Brac Usa, Inc.

NY

Subrecipient Monitoring Reporting § 200.328

Views of Responsible Officials: In instances where Federal financial and programmatic reports were submitted after the due dates, delays were primarily driven by the time required to obtain and reconcile financial and programmatic data from subrecipients and to complete BRAC USA’s internal reviews a...

Views of Responsible Officials: In instances where Federal financial and programmatic reports were submitted after the due dates, delays were primarily driven by the time required to obtain and reconcile financial and programmatic data from subrecipients and to complete BRAC USA’s internal reviews and sampling procedures. While this resulted in late submissions, our priority was to ensure the completeness, accuracy, and integrity of reported information rather than compromising quality for timeliness. To strengthen compliance going forward, in any instance where BRAC USA anticipates a delay in submitting required Federal financial or programmatic reports, we will proactively communicate with donor or the pass-through entity in advance of the due date, explain the reasons for the delay (including any timing issues related to subrecipient data), and request written approval of a revised reporting deadline. This approach will help ensure transparency, maintain the donor’s ability to effectively monitor grant performance, and document mutual agreement on adjusted submission dates, while still allowing BRAC USA to complete the necessary review and reconciliation procedures to ensure accurate and reliable reporting. Planned Completion Date: December 31, 2025

View Audit 377413

Finding 1166329 (2025-001)

Material Weakness 2025

Catholic Charities Archdiocese of New Orleans

LA

Reporting

The agency acknowledges the necessity of timely, accurate reporting to funders and stakeholders. The agency plans to implement electronic calendars and checklists which will be used to monitor and manage these deadlines to ensure they are met. We anticipate completion within the fiscal year, 2026.

View Audit 377411

Finding 1166321 (2025-004)

Material Weakness 2025

Bolivar-Richburg Central School District

NY

Cash Management Reporting

Bank Reconciliations, Interfund Balances Reconciliations and Balance Sheet Account Reconciliations. Year ended June 30, 2025. Auditors' Recommendation: We recommend that the District prepare bank reconcilations soon after the end of each month. As part of the reconcilation process the District's gen...

Bank Reconciliations, Interfund Balances Reconciliations and Balance Sheet Account Reconciliations. Year ended June 30, 2025. Auditors' Recommendation: We recommend that the District prepare bank reconcilations soon after the end of each month. As part of the reconcilation process the District's general ledger cash balances should be compared against the bank reconcilation, with any differences being immediately investigated. Once complete, the bank reconcilation should be reviewed by someone independent of the preparer. In addition, a worksheet should be developed which reconciles interfund balances on a monthly basis. Any differences in the reconcilation process should be immediately investigated. We recommend that asset and liability accounts be reconciled on a regular and routine basis. Further, reconcilations should be reviewed by management to ensure their accurate and timely completion. Districts's Response: The District will ensure that bank reconcilations are prepared in a timely manner and verify that balances within the general ledger cash accounts agree to the bank reconcilation, along with ensuring that interfund balances reconcile and that balance sheet asset and liabilities are reconciled to supporting documentation.

View Audit 377390

Finding 1166281 (2025-003)

Material Weakness 2025

Mount Diablo Unified School District

CA

Reporting § 200.19

The District will implement and formalize internal controls to ensure compliance with Title I, Part A graduation rate requirements related to the documentation of student removals from the four-year adjusted cohort. The District will revise and standardize procedures requiring official written docum...

The District will implement and formalize internal controls to ensure compliance with Title I, Part A graduation rate requirements related to the documentation of student removals from the four-year adjusted cohort. The District will revise and standardize procedures requiring official written documentation to be obtained and maintained whenever a student is reported as having transferred out, including confirmation that the student enrolled in another school. A meeting will be held in the next few days with MDUSD staff responsible for enrollment, withdrawals, and CALPADS reporting will receive training on cohort rules, documentation requirements, and record retention expectations to ensure consistent application across all sites. The District will also establish periodic monitoring and internal review processes to verify that supporting documentation is maintained prior to removing students from the cohort and that records align with CALPADS data submissions. Responsible Person for Corrective Action Plan Christina Filios, Assistant Director: Educational Services Aurelia Buscemi, Director of Enrollment Services Melissa Brennan, DIrector of Student Services Implementation Date of Corrective Action Plan January 5, 2026 - Coordinator of Fiscal Compliance and Reporting will meet with District Administrators to provide Audit Finding and provide guidance on procedures and set expectations. The District will monitor this process during Fiscal Year 2025-26.

View Audit 377357

Finding 1166272 (2025-003)

Material Weakness 2025

Western Wyoming Community College

WY

Student Financial Aid Eligibility Period of Performance § 200.208 § 200.339

Western Wyoming Community College experienced a transition in leadership within the Financial Aid Office, resulting in a change in the Director of Financial Aid position. This transition caused disruptions in communication and process continuity between the Financial Aid, Registrar, and Institutiona...

Western Wyoming Community College experienced a transition in leadership within the Financial Aid Office, resulting in a change in the Director of Financial Aid position. This transition caused disruptions in communication and process continuity between the Financial Aid, Registrar, and Institutional Effectiveness offices. As a result, inconsistencies were identified in the timing and accuracy of enrollment reporting to the National Student Clearinghouse (NSC) and the National Student Loan Data System (NSLDS). Corrective Action Plan 1. Leadership and Process Realignment a. A new Director of Financial Aid has been appointed and is collaborating with the Institutional Effectiveness Office and the Registrar to define clear processes and timelines for Records & Registration and Financial Aid operations. b. The Director of Financial Aid and Registrar will maintain continuous communication to ensure timely and accurate enrollment reporting and prompt correction of any identified discrepancies. c. The Director of Financial Aid and Registrar will work together to develop a Standard Operating Process (SOP) to ensure if any future attrition occurs in either department that anyone else in those departments will be able to step in and continue processing without interruption ensuring timely and accurate enrollment reporting continues. 2. Implementation of Controls for Third-Party Reporting a. Recognizing the benefits and responsibilities of using the National Student Clearinghouse (NSC) for enrollment reporting, the institution has implemented controls to verify the accuracy of data transmitted through this third-party servicer. b. The Assistant Director (or the Director of Financial Aid in the Assistant Director’s absence) will generate the Summary Return of Funds Report (ROFS) from Colleague each term and provide a copy to the Registrar for enrollment verification and reconciliation. 3. Quarterly Reconciliation and Internal Review a. The Financial Aid Office will conduct a quarterly comparison between Colleague and NSLDS records to ensure consistency of enrollment and status dates. b. Any discrepancies identified will be communicated to the Registrar for prompt resolution. c. Results of the quarterly reviews will be documented and used for internal compliance monitoring and training. 4. Updated End-of-Term Procedure To ensure ongoing accuracy and compliance, the following revised steps will be followed each term: a. The Director or Assistant Director of Financial Aid will run an All F Report after final grades are posted. b. The Director and Assistant Director of Financial Aid will jointly calculate Return to Title IV (R2T4) funds. c. The Return of Funds Report (ROFS) will be provided to the Registrar monthly to verify last date of attendance and withdrawal dates against Colleague records. d. The Registrar will verify subsequent semester enrollments and continuously monitor student enrollment, reporting any changes to Financial Aid leadership. e. The Registrar will submit end-of-term enrollment data to the National Student Clearinghouse as usual, and one week before the next term begins, will submit the end-of-term R2T4 list to prevent overwriting by subsequent semester reporting. 5. Training and Internal Audit Enhancement a. The Financial Aid and Registrar’s Offices will use findings from this audit to develop staff training on identifying and correcting data discrepancies during the quarterly reconciliation process. b. The Director of Financial Aid will review 80% of R2T4 files during each semester for accuracy in reporting and documentation. 6. Graduation Data Accuracy a. The Registrar’s Office utilizes the Update Academic Credentials File (UACF) in Colleague to batch post student degrees and certificates three times per year (end of spring, summer, and fall terms). b. It was determined that the automatic graduation date populates correctly only when students have a single program with no changes. For students with multiple programs or program changes, the graduation date must be entered manually to ensure accuracy. c. The Registrar will oversee the upload of graduates and verification of accurate credential dates, ensuring these dates are correctly reflected in NSC and the Director or Assistant Director of Financial Aid will make sure the dates are correctly reflected in the NSLDS system. d. The Registrar and Director of Financial Aid will conduct joint reviews to verify that all graduation and enrollment data are reported correctly. Anticipated Completion Date: June 30, 2026 Contact Persons: DeeAnna Archuleta, Director of Financial Aid, and Kayla Miller, Registrar

View Audit 377340

Finding 1166270 (2025-002)

Material Weakness 2025

Western Wyoming Community College

WY

Student Financial Aid Cash Management Reporting § 200.208 § 200.339

Western Wyoming Community College experienced unexpected turnover in the Director of Financial Aid position, which impacted financial aid reporting and reconciliation processes. Due to access issues with federal systems required for conducting reconciliations and the departure of a consultant who di...

Western Wyoming Community College experienced unexpected turnover in the Director of Financial Aid position, which impacted financial aid reporting and reconciliation processes. Due to access issues with federal systems required for conducting reconciliations and the departure of a consultant who did not retain documentation for completed reconciliations, no reconciliations were available for review for the 2024/2025 Academic Year and 2025 Fiscal Year. Corrective Action Plan 1. Staffing and Training a. A new Director of Financial Aid has been hired and has completed training on the reconciliation process for both Pell Grants and Direct Loans in collaboration with the Assistant Director of Financial Aid. b. Cross-training has been implemented to ensure continuity of operations in the event of future staff turnover. 2. Establishment of Standard Operating Procedures (SOP) a. The Financial Aid Office has worked with the Business/Bursar’s Office to develop and document a Standard Operating Procedure (SOP) governing: • The drawdown of Title IV funds. • The reconciliation process for Pell and Direct Loan programs. b. The SOP outlines responsible parties, required documentation, and timelines for reconciliation and reporting. 3. Monthly Reconciliation Schedule a. A reconciliation schedule has been established requiring completion of Pell and Direct Loan reconciliations by the 15th of each month, or as soon thereafter as federal reports become available. b. Once reconciliations are confirmed as accurate and complete with the Business/Bursar’s Office, drawdowns of funds will occur on or near the 15th of each month, depending on calendar dates and federal system availability. 4. Compliance Alignment a. This process ensures timely and accurate reconciliation of Pell Grant and Direct Loan funding in accordance with 34 CFR 685.300(b)(5) and related federal cash management requirements. Anticipated Completion Date: November 15, 2025 Contact Persons: DeeAnna Archuleta, Director of Financial Aid, Assistant Director of Financial Aid, Business/Bursar’s Office

View Audit 377340

Finding 1166269 (2025-001)

Material Weakness 2025

Western Wyoming Community College

WY

Student Financial Aid Reporting § 200.208 § 200.339

Western Wyoming Community College experienced an unexpected turnover in the Director position which impacted the timeliness of reporting. Corrective Action A new Director of Financial Aid has been hired and has worked with the Assistant Director of Financial Aid to train on the process of reporting ...

Western Wyoming Community College experienced an unexpected turnover in the Director position which impacted the timeliness of reporting. Corrective Action A new Director of Financial Aid has been hired and has worked with the Assistant Director of Financial Aid to train on the process of reporting to COD within the 15 day period after disbursing federal aid. • Any available funds are disbursed each Monday throughout the semester, except for when a holiday falls on a Monday. Funds are then disbursed on the next working business day. • The process to export these disbursements to the Department of Education are performed the same day or the following day after the Business office has ran the transmittal process. This process is completed by the Assistant Director or Director of Financial Aid. • Once the process is complete and funds have been exported to the Department of Education through the Common Origination and Disbursement (COD) portal the Assistant Director or Director of Financial will to ensure no reject(s) of the file(s) have occurred. If there are errors/rejects of the file the issue is researched and fixed until accepted by COD. This process will ensure the timely reporting to the Department of Education. Anticipated Completion Date: October 24, 2025 Contact Persons: DeeAnna Archuleta, Director of Financial Aid

View Audit 377340

Finding 1166263 (2025-003)

Material Weakness 2025

City Colleges of Chicago

IL

Subrecipient Monitoring Reporting § 200.303

Condition For one of the four reports tested for the Higher Education Institutional Aid Program, City Colleges did not timely submit a quarterly report to the Pass-Through Entity (PTE). A quarterly performance report was due on May 1, 2025 and submitted 14 days late on May 15, 2025. Cause Submission...

Condition For one of the four reports tested for the Higher Education Institutional Aid Program, City Colleges did not timely submit a quarterly report to the Pass-Through Entity (PTE). A quarterly performance report was due on May 1, 2025 and submitted 14 days late on May 15, 2025. Cause Submission delay was the result of miscommunication between PIs and the grantor. Corrective Action Taken or Planned The Institutional Resource Development (IRD) team will review all subaward grant contracts and work with the colleges to ensure that Tasks are entered into the Salesforce system to provide automatic two-week reminders to the PIs when performance reports are due to the pass-through entity (PTE). Contact Person: Lizz Gardner, Associate Vice Chancellor, Institutional Resource Development Anticipated Completion Date: January 31, 2026

View Audit 377334

Finding 1166259 (2025-002)

Material Weakness 2025

New River Health Association, Inc.

WV

Procurement, Suspension & Debarment HUD Housing Programs Reporting

Management agrees with the auditors' recommendations. In the upcoming year it is expected that new accounting leadership and Grant Management will work together to ensure the accuracy of the UDS Report. Organization contact persons responsible for corrective action: Michele Sarrett, Chief Financial ...

Management agrees with the auditors' recommendations. In the upcoming year it is expected that new accounting leadership and Grant Management will work together to ensure the accuracy of the UDS Report. Organization contact persons responsible for corrective action: Michele Sarrett, Chief Financial Officer. Anticipated completion date: 2/15/26

View Audit 377319

Finding 1166253 (2025-001)

Material Weakness 2025

Fremont County School District #1

WY

Subrecipient Monitoring Reporting

Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Date Fiscal year ended June 30, 2026

View Audit 377280

Finding 1166237 (2025-002)

Material Weakness 2025

Lutheran Social Services of Central Ohio the Good Shepherd Villa

OH

HUD Housing Programs Procurement, Suspension & Debarment Reporting

Finding Number: 2025-002 Condition: The Corporation failed to refund the security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance...

Finding Number: 2025-002 Condition: The Corporation failed to refund the security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management returned the security deposit to the former tenant on February 21, 2025. Contact person responsible for corrective action: Julie Fratianne, CFO Anticipated Completion Date: 2/21/2025

View Audit 377266

Finding 1166232 (2025-003)

Material Weakness 2025

Clarendon County School District

SC

Reporting

The audits for the former Clarendon One and Clarendon Four school districts were issued after the consolidation process began, resulting in delayed audit timelines. As a result, the fiscal year 2022-2023 and 2023-2024 audits were not finalized until June 16, 2025 and September 8, 2025, respectively....

The audits for the former Clarendon One and Clarendon Four school districts were issued after the consolidation process began, resulting in delayed audit timelines. As a result, the fiscal year 2022-2023 and 2023-2024 audits were not finalized until June 16, 2025 and September 8, 2025, respectively. These delays directly impacted the District's ability to complete and submit the fiscal year 2024-2025 audit within the required timeframe. With the completion of the prior year audits, the District has returned to a standard audit cycle and is now positioned to finalize and submit future audits in a timely manner.

View Audit 377242

Finding 1166224 (2025-002)

Material Weakness 2025

Family Health Council of Central Pennsylvania, Inc.

PA

Reporting Internal Control / Segregation of Duties § 200.512

Corrective Action: The organization has established a compliance calendar with automated reminders to ensure all reporting deadlines are met. Additionally, the Executive Vice President has been authorized as an alternate signer for this report to prevent delays caused by signature requirements. Resp...

Corrective Action: The organization has established a compliance calendar with automated reminders to ensure all reporting deadlines are met. Additionally, the Executive Vice President has been authorized as an alternate signer for this report to prevent delays caused by signature requirements. Responsible Party: Jeremy Ashbaugh, Director of Finance Anticipated Completion Date: Corrected.

View Audit 377221

Finding 1166194 (2025-001)

Material Weakness 2025

Washington Maritime Blue

WA

Reporting Subrecipient Monitoring Significant Deficiency

Description: Significant deficiency in internal control over compliance related to reporting. Cause: Though the Organization has established internal controls for submitting covered subawards as required by the Transparency Act, the Organization made an incorrect determination that the covered subaw...

Description: Significant deficiency in internal control over compliance related to reporting. Cause: Though the Organization has established internal controls for submitting covered subawards as required by the Transparency Act, the Organization made an incorrect determination that the covered subaward was under the required reporting limit. Effect: The Organization did not comply with the subaward reporting requirements as specified in 2 CFR 170. Corrective Action: • The Organization’s management and Board of Directors understand the requirement and importance of complying with the Federal Funding Accountability and Transparency Act. Our Accounting & Finance Policy and Subrecipient Monitoring Policy have both been updated to clearly assign the responsibility for timely reporting of subawards. The covered subaward that was not reported in FY25 was reported promptly as soon as this issue was raised as part of the audit. Contact Person: Daniel Pulse, CFO Anticipated completion date: November 2025, Corrective action has been completed.

View Audit 377089

Corrective Action Plans

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