Corrective Action Plans

Finding 1204624 (2025-005)

Material Weakness 2025

City of Norfolk

VA

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

NPS will strengthen its timekeeping and payroll control environment by implementing a standardized, no-exception requirement that all timesheets are reviewed and formally approved by supervisors prior to payroll processing. Documented evidence of approval will be maintained to ensure a complete and ...

NPS will strengthen its timekeeping and payroll control environment by implementing a standardized, no-exception requirement that all timesheets are reviewed and formally approved by supervisors prior to payroll processing. Documented evidence of approval will be maintained to ensure a complete and auditable record. Policies and procedures will be updated to clearly define roles, responsibilities, documentation standards, and retention requirements, ensuring alignment with 2 CFR 200.303 and reinforcing accountability across the organization. To support consistent execution, NPS will require mandatory training for all employees and supervisors involved in time and effort reporting, with an emphasis on accuracy, compliance, and the connection to federal cost allowability. In addition, NPS will implement a structured monitoring process that includes periodic, risk-based reviews of timesheets and payroll transactions to identify and address any control gaps.

View Audit 396377

Finding 1203132 (2025-004)

Material Weakness 2025

New Mexico Department of Homeland Security & Emergency Management

NM

Reporting § 200.302 § 200.328

The Department agrees with the finding. During fiscal year 2024–2025, DHSEM experienced significant turnover within the Finance Bureau, which disrupted established processes for the timely preparation and submission of required SF-425 Federal Financial Reports as required under 2 CFR 200.328. While ...

The Department agrees with the finding. During fiscal year 2024–2025, DHSEM experienced significant turnover within the Finance Bureau, which disrupted established processes for the timely preparation and submission of required SF-425 Federal Financial Reports as required under 2 CFR 200.328. While financial transactions continued to be recorded in the Department’s accounting system, staffing vacancies limited the Department’s capacity to compile, review, and submit certain quarterly reports within the required 30-day timeframe. The untimely submissions primarily impacted reporting periods ended March 31, 2025, and June 30, 2025. The Department acknowledges that reports were not submitted within required deadlines during that period; however, DHSEM is current with all federal financial reporting as of FY2026.To prevent recurrence, DHSEM has strengthened internal controls over federal financial reporting. The Department has implemented a formal supervisory review process for all SF-425 reports prior to submission to ensure completeness, accuracy, and compliance with federal requirements. DHSEM has also established cross-training within the Finance Bureau to ensure alternate personnel are capable of preparing, reviewing, and submitting required reports in the event of staff vacancies or absences.Additionally, the Department has conducted federal financial reporting trainings for Finance and Grants staff and has worked closely with FEMA representatives to ensure alignment with reporting requirements and expectations. DHSEM is revising and formalizing written financial management and reporting policies and procedures to incorporate supervisory review controls, alternate personnel assignments, escalation protocols for reporting deadlines, and standardized documentation of report preparation.These actions are intended to strengthen compliance with federal reporting requirements and ensure timely and accurate submission of financial reports going forward.

View Audit 396358

Finding 1203128 (2025-001)

Material Weakness 2025

Washington County Youth Service Bureau and Boys and Girls Club

VT

Reporting Subrecipient Monitoring

Finding Number: 2025-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of maintaining a formalized process for tracking and fulfilling grant reporting requirements. Context: EYS’s VCRHYP Program Director position experienced significant turnover ove...

Finding Number: 2025-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of maintaining a formalized process for tracking and fulfilling grant reporting requirements. Context: EYS’s VCRHYP Program Director position experienced significant turnover over several years, which led the Executive Director to absorb responsibility for completing required semiannual and annual financial and program reports. This continued through FY22–FY24, and remained the case until the Executive Director’s departure on June 30, 2024. In FY25, new and existing EYS leadership assumed responsibility for both financial and program reporting. A primary focus of that year was building a stronger financial and management framework — one that is efficient and aligned with regulatory and grant requirements. This included a successful transition to accrual-based accounting and the development or revision of grant program management tools, including budget and monitoring systems. FY25 represented a significant investment in laying the foundation for reporting practices consistent with GAAP and sound grant management. That said, FY25 was also a year of competing demands. The work of building and revising systems while managing ongoing operations created delays in the timeliness of both financial and program reporting. Corrective Action Plan Management Oversite The Executive Director and Director of Finance will work with the VCRHYP Program Director to develop a shared reporting calendar with scheduled prompts to support timely submission. Additionally, the Manager of Quality Assurance and Data Systems will support leadership in building a Grant Lifecycle Tracking Module within EYS’s database. EYS is committed to strengthening the timeliness and accuracy of all financial and program reporting going forward.

View Audit 396357

Finding 1203116 (2025-006)

Material Weakness 2025

Department of Human Services

HI

Eligibility Reporting

Views of Responsible Officials: The Department agrees with the finding and will implement corrective action. Upon review of the case, it was determined that the caseworker did not trigger a renewal in the Kauhale On-Line Eligibility Assistance System (KOLEA) when the member called to renew by phone....

Views of Responsible Officials: The Department agrees with the finding and will implement corrective action. Upon review of the case, it was determined that the caseworker did not trigger a renewal in the Kauhale On-Line Eligibility Assistance System (KOLEA) when the member called to renew by phone. The member reported income to the worker and was advised to provide verification; however, the worker did not trigger a renewal in the system, which prevented an N01 notice from being sent to request verification. The case remained open because the worker did not trigger a Verification Line Item (VLI) for income for the member in KOLEA. The case was later processed through a system data fix, and the member was ex parte renewed and given a new certification period. Corrective Action Taken or Planned: The Eligibility Renewals: Processing DHS 1100B-2 Form Job Aid will be updated to provide instructions for processing non-ex parte renewals completed by phone. Steps on how to properly trigger a renewal in KOLEA will be added to the existing guidance, including detailed screenshots. These updates will enable workers to process renewals consistently, whether they are submitted via form or conducted by phone. The additions to the Job Aid will ensure that a renewal is triggered correctly in the system and that request for verification N01 notices are triggered appropriately when non-ex parte renewals are completed by phone. Expected Completion Date: March 18, 2026 Responding Official(s): Lori-Lei Aponte, Med-QUEST Eligibility and Enrollment Administrator

View Audit 396345

Finding 1203113 (2025-012)

Material Weakness 2025

Department of Human Services

HI

Subrecipient Monitoring Reporting

Views of Responsible Officials: The Department agrees with the finding and will implement corrective action. The program personnel are familiar with grant reporting requirements. For the federal fiscal year 2025, there were 62 federal Temporary Assistance for Needy Families(TANF)-funded contracts th...

Views of Responsible Officials: The Department agrees with the finding and will implement corrective action. The program personnel are familiar with grant reporting requirements. For the federal fiscal year 2025, there were 62 federal Temporary Assistance for Needy Families(TANF)-funded contracts that were required to be reported in accordance with the Federal Funding Accountability and Transparency Act (FFATA), but two contracts were inadvertently overlooked and were not entered into SAM.gov (replaced now obsolete FFATA Sub-award Federal Reporting System or FSRS). Corrective Action Taken or Planned: The program office implemented internal procedures which conform to the FFATA reporting requirements. 1. A “TANF FFATA Report Template” was created by the program office. 2. Program specialists (contract monitors) are required to complete the “TANF FFATA Report Template” and submit to the program administrator within seven (7) days after a federal-funded contract is executed. 3. Program administrator enters the contract information into SAM.gov following the receipt of the completed “TANF FFATA Report Templates” from the program specialists. Program administrator will take additional steps to ensure the “TANF FFATA Report Template” is received for all federally funded TANF contracts and create a checklist to ensure all contracts have been entered into the SAM.gov, ensuring to avoid any inadvertently missed contracts. Expected Completion Date: July 1, 2026 Responding Official(s): Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator

View Audit 396345

Finding 1203107 (2025-004)

Material Weakness 2025

Scenic Bluffs Health Center, INC

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

Reporting Health Centers Cluster – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review reports prior to submission including the reconciliations and underlying records that support the amounts in the report. ...

Reporting Health Centers Cluster – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review reports prior to submission including the reconciliations and underlying records that support the amounts in the report. Action taken in response to finding: An internal audit and review of the UDS reporting supporting files will be implemented as of April 1, 2026 to ensure accuracy of the documentation and calculations. Name(s) of the contact person(s) responsible for corrective action: John Robinson, CFO Planned completion date for corrective action plan: April 1, 2026 and it will continue moving forward.

View Audit 396336

Finding 1203069 (2025-006)

Material Weakness 2025

Challenger Learning Center of Northwest Indiana, Inc.

IN

Reporting § 200.328

Condition: The Organization did not report unliquidated financial obligations on the final federal financial report SF-425, in violation of the federal financial reporting requirements under 2 CFR Section 200.328. Corrective Action Steps: Establish a written procedure for preparing and reviewing the...

Condition: The Organization did not report unliquidated financial obligations on the final federal financial report SF-425, in violation of the federal financial reporting requirements under 2 CFR Section 200.328. Corrective Action Steps: Establish a written procedure for preparing and reviewing the SF-425 Federal Financial Report, including a checklist that specifically addresses the identification and reporting of unliquidated obligations. Prior to submission, require a preparatory review step in which finance staff identify all outstanding obligations and confirm they are correctly reflected on the SF-425. Implement a secondary review and approval of all final SF-425 reports by the Finance Director or equivalent prior to submission to the federal awarding agency. Provide training to finance staff responsible for federal reporting on the requirements of 2 CFR Section 200.328 and the correct completion of the SF-425. Retain copies of all submitted SF-425 reports along with the supporting workpapers used to prepare them, including documentation of the unliquidated obligations review. Responsible Party: CLC NWI Executive Director. Target Date: Executive Director Partially Completed. All funds have been liquidated as of 3/23/26. All other corrective action steps to be implemented by May 15, 2026.

View Audit 396300

Finding 1203066 (2025-003)

Material Weakness 2025

CITY OF MONTEAGLE

TN

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Reporting § 200.302 § 200.303 § 200.318

We will reach out to MTAS to help the Town to write and implements a policy for the Federal Awards Program.

View Audit 396295

Finding 1203062 (2025-003)

Material Weakness 2025

Clark County School District

NV

Reporting Significant Deficiency

Finding 2025-003 Finding Summary: The enrollment total on the Grant Performance Report was reported inaccurately for Cram, Brian and Teri Middle School to the U.S. Department of Education. The discrepancies were the result of data entry errors during the report submission. These errors were not inte...

Finding 2025-003 Finding Summary: The enrollment total on the Grant Performance Report was reported inaccurately for Cram, Brian and Teri Middle School to the U.S. Department of Education. The discrepancies were the result of data entry errors during the report submission. These errors were not intentional and were identified during the audit review process. All identified inaccuracies will be corrected in the next reporting window. Responsible Individuals: Anna Colquitt, Chief Strategy Officer Corrective Action Plan: Federal grant reporting procedures were updated to include additional steps for reconciling financial and programmatic data before submission. A dual-review system was implemented where both the grant administration office and the program office verify reports before submission. The district is committed to maintaining compliance with all federal reporting requirements. Through enhanced review processes, we will ensure that all future Magnet School Assistance Program reports are accurate, complete, and timely. Anticipated completion Date: June 30, 2026

View Audit 396293

Finding 1203061 (2025-002)

Material Weakness 2025

County of San Diego

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Reference Number 2025-002: Corrective Action Plan: Regarding internal controls over the FFATA (Federal Funding Accountability and Transparency Act) reporting, although no formal approval record could be provided, program staff reported that FFATA reports were verbally reviewed through one-on-one dis...

Reference Number 2025-002: Corrective Action Plan: Regarding internal controls over the FFATA (Federal Funding Accountability and Transparency Act) reporting, although no formal approval record could be provided, program staff reported that FFATA reports were verbally reviewed through one-on-one discussions. As recommended, the County will revise its internal FFATA reporting procedures to require that all FFATA submissions undergo a documented review and approval by an individual who is independent of the preparer. The procedures will be updated to require that the reviewer’s name, title, date of review, and confirmation of the reviewer’s approval be maintained in the program’s electronic records. The County will implement a standardized approval workflow—either through a designated electronic form, checklist, or approval routing mechanism—to ensure consistency across departments. Additionally, staff responsible for FFATA preparation and review will receive updated guidance and training on the new documentation requirements, The County will also evaluate opportunities to integrate this control into existing financial reporting and monitoring structures overseen by Housing and Community Development Services (HCDS) teams, to ensure consistent application of the updated approval requirements across reporting cycles. Anticipated Implementation Date: Updated procedures, workflow documentation, and staff training will be completed by June 30, 2026. Person Responsible: KELLY SALMONS, Deputy Director, Housing and Community Development Services

View Audit 396290

Finding 1203046 (2025-005)

Material Weakness 2025

Connors State College

OK

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

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with aud...

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSC utilizes National Student Clearinghouse (NSC) for NSLDS Reporting. The Registrar’s office is responsible for Enrollment Reporting. The four students with Reporting discrepancies are correctional students that do not have access to electronic forms. This population of students must submit paper requests and have them physically routed to the Registrar’s office for processing. The Enrollment and Reporting dates were in line; the discrepancy lies in the Program Enrollment date. The Registrar is researching if the student changed programs after their Enrollment dates. For the Enrollment Reporting date discrepancy outside the 60-day requirement, we reported the correct date to NSC. The Registrar has put in a ticket with NSC to see why they reported the Enrollment Date late. Name(s) of the contact person(s) responsible for corrective action: Current Registrar: Tosha Stout and Current Financial Aid Director: Tara Torres Planned completion date for corrective action plan: 6/30/26

View Audit 396281

Finding 1203038 (2025-003)

Material Weakness 2025

Connors State College

OK

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

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagre...

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The late reporting was the result of a known FAFSA issue that began occurring with the 24/25 FAFSA Simplification and continues with the 25/26 FAFSA. The exception occurred when the student was not presented with the HS Completion Status question on the application. Students must self-certify they have a HS Diploma or Equivalent to be eligible for Federal Student Aid. CSC exported the origination to COD. COD approved the award, but CSC was unable to post the award to the student’s account because the HS Completion Status was blank. As soon as the student corrected her FAFSA, CSC posted the award and reported it to COD. The CSC FA office now receives a report with missing HS Completion Status each day and deletes federal awards until the issue is resolved preventing late COD Reporting. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: Completed

View Audit 396281

Finding 1203027 (2025-004)

Material Weakness 2025

Municipality of Vega Baja

PR

Subrecipient Monitoring Cash Management Reporting

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2025-004 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: The ACUDEN agency has not yet closed the budget year 2024-2025. Therefore, even though the contract has ended, the remaining reimbursement from the agency has not been received. Therefore, the full closing report cannot be completed until this final amount is received. As a corrective measure for finding 2025-005, the Sub Director of Finance will establish an internal control system in which the processes and compliance with the submission of accounting reports for federal programs, including Child Care, will be periodically monitored. Implementation Date: Fiscal Year 2026-2027. Responsible Person: José A. Mathews Maisonet Program Accountant

View Audit 396276

Finding 1203026 (2025-003)

Material Weakness 2025

Municipality of Vega Baja

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328 § 200.329

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2025-003 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: During the past year, the Corrective Action Plan (PAC) has been implemented and expense reconciliation efforts have been ongoing. Currently, we are in the process of collecting all supporting documentation related to work performed for projects funded by FEMA. It is expected that the reconciliation of expenses will be completed over the next few quarters, and that expense reporting will continue during the quarters in which payments are made. Implementation Date: Fiscal Year 2025-2026. Responsible Person: José A. Torres Otero Program Accountant

View Audit 396276

Finding 1203006 (2025-001)

Material Weakness 2025

Lake Michigan College

MI

Student Financial Aid Material Weakness Reporting

Finding Number: 2025-001 Condition: The College did not update the student enrollment information for any of the students graduating in Fall of 2024. Planned Corrective Action: Lake Michigan College understands the significance of accurately reporting student enrollment statuses and will implement e...

Finding Number: 2025-001 Condition: The College did not update the student enrollment information for any of the students graduating in Fall of 2024. Planned Corrective Action: Lake Michigan College understands the significance of accurately reporting student enrollment statuses and will implement enhanced oversight controls. This includes the creation of a log that now documents file “receipts” from the National Student Clearinghouse. These report receipts are then reconciled to file submissions to ensure all files were received. Additionally, we have implemented a more overarching review that ensures all files are adequately processed by the National Clearinghouse. It is important to note the institution has corrected the files noted in the audit finding and all student records have now been updated to reflect accurate graduation and enrollment statuses. Contact person responsible for corrective action: Carrie Beukelman, Registrar Anticipated Completion Date: 03/01/2026

View Audit 396272

Finding 1202983 (2025-002)

Material Weakness 2025

Mercer County School District No. 404

IL

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

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

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

View Audit 396260

Finding 1202976 (2025-001)

Material Weakness 2025

Screven County Board of Education

GA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs § 200.303

The Screven County School System Nutrition Department will submit purchase order requests in YOSS, which is the digital Accounts Payable system utilized by the district. Requests will be reviewed for approval by the Director of Operations. If approved by the Director of Operations, the request will ...

The Screven County School System Nutrition Department will submit purchase order requests in YOSS, which is the digital Accounts Payable system utilized by the district. Requests will be reviewed for approval by the Director of Operations. If approved by the Director of Operations, the request will be sent through YOSS for the Superintendent's approval and then to bookkeeping to be ordered. When the items are received, accounts payable will send the invoice through YOSS for approval for payment to the Superintendent. This will provide a multiple layer to the approval process to ensure that procurement procedures are being followed.

View Audit 396257

Finding 1202970 (2025-001)

Material Weakness 2025

Ahoskie Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Name of Contact Person: Tarsha Dudley, Executive Director. Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately.

View Audit 396244

Finding 1202962 (2025-001)

Material Weakness 2025

Mid-Willamette Valley Community Action Agency, Inc.

OR

Reporting Internal Control / Segregation of Duties

The Agency will (1) clearly identify and communicate staff responsibilities for the preparation, review, and submission of required federal reports, (2) strengthen internal controls over reporting by implementing additional internal deadline reminders to ensure reports are completed and submitted pr...

The Agency will (1) clearly identify and communicate staff responsibilities for the preparation, review, and submission of required federal reports, (2) strengthen internal controls over reporting by implementing additional internal deadline reminders to ensure reports are completed and submitted prior to due dates, (3) establish procedures to monitor reporting deadlines based on applicable grant requirements and reporting periods, and (4) provide management oversight to confirm all required reports are reviewed, approved, and submitted timely. These actions are intended to address the delays in submitting required reports under the Head Start program and to help ensure ongoing compliance with federal reporting requirements.

View Audit 396230

Finding 1202954 (2025-001)

Material Weakness 2025

Felician University

NJ

Student Financial Aid Reporting Significant Deficiency

2025-001 – Enrollment Reporting Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around NSLDS to ensure the University underst...

2025-001 – Enrollment Reporting Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around NSLDS to ensure the University understands the definitions for each enrollment information that gets reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Felician University agrees with the findings and will take the following steps to remedy the issues. First, we will contact the National Student Clearinghouse to evaluate our current reporting structure and make necessary changes to enhance our data output. Secondly, we will revisit our Leave of Absence and Withdrawal policies and procedures to ensure their alignment with NSLDS compliance standards. Management will monitor these issues internally and with periodic engagements with the National Student Clearinghouse during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Nina Hernandez, Director of Registration and Records Planned completion date for corrective action plan: April 30th, 2026

View Audit 396217

Finding 1202952 (2025-003)

Material Weakness 2025

MacCormac College Dba Generations College

IL

Student Financial Aid Reporting

Finding 2025-003 Student Financial Aid Cluster, CFDA # 84.063, 84.268 Condition: The College did not report the actual disbursement date that students receive the Direct Loan and/or Pell Funds to the COD system Corrective Action Plan: Objective: To ensure the Financial Aid office reports the actual ...

Finding 2025-003 Student Financial Aid Cluster, CFDA # 84.063, 84.268 Condition: The College did not report the actual disbursement date that students receive the Direct Loan and/or Pell Funds to the COD system Corrective Action Plan: Objective: To ensure the Financial Aid office reports the actual disbursement date the student receives the Direct Loan and/or Pell funds to the COD system. Corrective Actions: Management concurs with this finding. The College acknowledges that disbursement dates reported to COD reflected submission dates rather than actual student disbursement dates, resulting in inconsistencies. Corrective actions implemented as follows: 1. Definition Standardization 2. System Configuration & Process Update 1. Actual disbursement dates are captured at the transaction level 2. Data feeds into COD accurately once Financial Aid is converted to Ellucian 3. Reconciliation Controls 1. Monthly reconciliation between: 1. Student account ledger 2. COD system records 4. Quality Assurance Reviews 1. Supervisor approval required prior to COD reporting Timeline: Process corrections implemented in Fall 2025; Full compliance expected by June 30, 2026 Person(s) Responsible for Corrective Action Plan: Anahi Huerta, Director of Financial Aid, Phone: 312-922-1884

View Audit 396203

Finding 1202950 (2025-002)

Material Weakness 2025

MacCormac College Dba Generations College

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2025-002 Student Financial Aid Cluster, Assistance Listing # 84.063, 84.268 Condition: The College did not send changes in attendance levels of students, including students who graduated, withdrew, dropped out, or enrolled changes to the NSLDS within 60 days of the change. Corrective Action ...

Finding 2025-002 Student Financial Aid Cluster, Assistance Listing # 84.063, 84.268 Condition: The College did not send changes in attendance levels of students, including students who graduated, withdrew, dropped out, or enrolled changes to the NSLDS within 60 days of the change. Corrective Action Plan: Objective: To ensure the timely reporting of changes in attendance levels of students, including students who graduated, withdrew, dropped out, or enrolled, to the National Student Loan Data Center (NSLDS) within 60 days of the change. Corrective Actions: Management concurs with this finding. The College did not consistently report student status changes to NSLDS within the required 60-day timeframe due to inefficient tracking processes and system misalignment between internal records and reporting systems. Corrective actions implemented as follows: 1. Automated Tracking & Reporting Calendar 1. Established a compliance calendar with hard deadlines (<30 days internal target) 2. System Integration Improvements 1. Enhanced data alignment between: Ellucian Colleague, National Student Clearinghouse, and NSLDS 3. Accountability Structure 1. Assigned a designated compliance owner for NSLDS reporting 2. Introduced escalation protocols for missed deadlines 4. Monitoring & Reporting 1. Monthly compliance certification to senior leadership Timeline: Process corrections implemented in Summer 2025; Full compliance expected in Fall 2025 onward Person(s) Responsible for Corrective Action Plan: Anahi Huerta, Director of Financial Aid, Phone: 312-922-1884

View Audit 396203

Finding 1202935 (2025-001)

Material Weakness 2025

Gardner-Webb University

NC

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

We acknowledge the finding 2025-001 regarding the untimely reporting to the NSLDS and understand the importance of adhering to the prescribed reporting timelines to ensure that student loan and grant information is accurate and up-to-date. We take this matter seriously and are committed to rectifyin...

We acknowledge the finding 2025-001 regarding the untimely reporting to the NSLDS and understand the importance of adhering to the prescribed reporting timelines to ensure that student loan and grant information is accurate and up-to-date. We take this matter seriously and are committed to rectifying the situation as quickly as possible. Root Cause: It was discovered that the student records did not update correctly from the transmittal. Corrective Actions: - Transmit end of term file and degree verify file to National Student Clearinghouse (NSC). - After the file has been processed, we manually check each student record to ensure that the student's status is updated correctly. - After the next NSLDS report is processed by the NSC, we manually check each student record to ensure that the proper status has been reported to the NSLDS. Conclusion: We take the findings of the audit seriously and are committed to improving our processes and addressing the root causes of late reporting. The corrective actions outlined above are designed to prevent recurrence of this issue, ensure compliance with NSLDS reporting deadlines, and improve overall reporting accuracy and timeliness. Linda Fleischman Registrar PO Box 7323 (704) 406-4263 lfleischman@gardner-webb.edu

View Audit 396195

Finding 1202933 (2025-001)

Material Weakness 2025

Hamilton College

NY

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

Corrective Action Plan: The College will implement a process to verify the enrollment update changes have taken effect on the NSLDS website. The registrar’s office will verify the student status updates for a sample size of 15% of the overall batch population for any given month’s transmission withi...

Corrective Action Plan: The College will implement a process to verify the enrollment update changes have taken effect on the NSLDS website. The registrar’s office will verify the student status updates for a sample size of 15% of the overall batch population for any given month’s transmission within the 60-day required timeframe. Timeline for Implementation of Corrective Action Plan: These corrective actions are being implemented in Spring 2026.

View Audit 396193

Finding 1202908 (2025-047)

Material Weakness 2025

Liberty County District School Board

FL

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Finding Number: 2025-047 Planned Corrective Action: To strengthen internal controls, enhance record tracking, and ensure reconciliation of records within FFATA, the Agency has implemented the following measure: Subrecipient agreements are executed through the Division of Emergency Management Enterpr...

Finding Number: 2025-047 Planned Corrective Action: To strengthen internal controls, enhance record tracking, and ensure reconciliation of records within FFATA, the Agency has implemented the following measure: Subrecipient agreements are executed through the Division of Emergency Management Enterprise Solution (DEMES). The Agency has developed a new monthly report within DEMES that identifies all agreements executed within the preceding 30 days. The Office of Procurement and Contract Management will manually reconcile this report against FFATA entries to ensure Federal reporting requirements are met. Anticipated Completion Date: 4/1/2026 Responsible Contact Person: Tara Walters

View Audit 396183

Corrective Action Plans

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