Corrective Action Plans

Finding 1191138 (2025-001)

Material Weakness 2025

OH

Special Tests & Provisions Questioned Costs Student Financial Aid

Corrective Action Taken or Planned: A. Correction of "Day After" Reporting Logic The University previously identified a practice where the withdrawal (W) status was made effective the day following the student's notification. ● Process Update: This process was officially updated in April 2025 to ali...

Corrective Action Taken or Planned: A. Correction of "Day After" Reporting Logic The University previously identified a practice where the withdrawal (W) status was made effective the day following the student's notification. ● Process Update: This process was officially updated in April 2025 to align with the regulation, ensuring the withdrawal start date and the date of official notification are the same. The three findings all occurred prior to the April adjustment. ● Ongoing Diligence: The Registrar’s team is actively monitoring current and future records to ensure this logic is applied consistently going forward. B. Reporting Withdrawal Dates for Late-Term Requests To address students reported as withdrawn on the last day of the term rather than their actual date of request: ● Manual Tracking: For students who request a withdrawal between the official University withdrawal deadline and the end of the term, the Financial Aid Office will create a new process where they track students needing NSC manual corrections and share that information with the RO Team member doing the NSC reporting. ● NSC Overrides: The NSC reporting processor will utilize this information to perform manual date changes for these students, ensuring the reported date reflects the official date of notification rather than the term end date. C. Correlation of Withdrawal Date and Last Date of Attendance (LDA) To address findings where withdrawal dates did not correlate with the LDA: ● Faculty LDA Requirement: Although the University is a non-attendance-taking institution, a new requirement has been implemented for faculty to enter the Last Date of Attendance (LDA) for any student receiving a non-passing grade. ● Reporting Sync: The latest of the reported LDAs will be used by both the Financial Aid office (for calculations) and the NSC processor (for reporting) if a student is withdrawing from the University for the subsequent term and the student received all non-passing grades in the prior term. The Financial Aid office will notify the Registrar’s office if there are students with no passing grades and a LDA prior to the official withdrawal date to update their withdrawal date to match that LDA. ● Verification Workflow: The Registrar’s office will verify withdrawal information with the student, including the notification date, to ensure accuracy before manual NSC corrections are made. D. Internal Audit and Collaborative Controls To prevent recurrence and ensure compliance with federal reporting timelines: ● Collaborative Review: The Registrar and the Executive Director of Financial Aid & Scholarships will meet on a recurring basis to jointly review enrollment reporting procedures and ensure data alignment. ● Spot Checks: An internal audit process has been implemented to spot-check each submission file to verify that enrollment and withdrawal dates are accurate. The shared spreadsheet of manual dates will also be checked to ensure those dates are being changed. ● Petition and Request Review: The Registrar Team will carefully review all petitions and requests to determine which date to use as the original notification. ________________________________________ Person(s) Responsible for Corrective Action: University Registrar and Executive Director of Financial Aid & Scholarships. ________________________________________ Anticipated Completion: June 30, 2026 ________________________________________

View Audit 395313

Finding 1191129 (2025-001)

Material Weakness 2025

Dekalb County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.430

Despite the high overall accuracy rate, the District is taking immediate steps to address identified compensation and documentation issues. We have corrected pay scale deficiencies to ensure employees receive proper compensation and implemented additional review controls to prevent future errors. We...

Despite the high overall accuracy rate, the District is taking immediate steps to address identified compensation and documentation issues. We have corrected pay scale deficiencies to ensure employees receive proper compensation and implemented additional review controls to prevent future errors. We have also strengthened our account coding procedures to ensure compensation charges are applied to the appropriate funding sources. Additionally, we have updated our digital time-tracking approval workflow to require contemporaneous authorization and improve documentation retention for all supplemental and retrospective compensation. Estimated Completion Date: March 31, 2026 Contact Person: Byron Schueneman, Chief Financial Officer

View Audit 395301

Finding 1191099 (2025-012)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Reporting Cash Management Matching / Level of Effort / Earmarking

Recommendation: The Department of Social Services should strengthen internal controls to ensure that it accurately reports and adequately reviews revenues, expenditures, collections, and contingency fees prior to submitting Form CMS 64. The Department of Social Services should strengthen internal co...

Recommendation: The Department of Social Services should strengthen internal controls to ensure that it accurately reports and adequately reviews revenues, expenditures, collections, and contingency fees prior to submitting Form CMS 64. The Department of Social Services should strengthen internal controls to ensure that it tracks, reports, and returns the federal share of overpayments to corresponding federal and state medical assistance programs. The Department of Social Services should resolve the issues affecting the Medicaid receivable balances and file the proper adjustment to correct the errors, unsupported amounts, and corresponding federal reimbursements on Form CMS 64. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will review internal controls to identify possible corrective actions. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Briana Mitchell, Chief Officer Fiscal Administrative Services 1 (860) 424-5471

View Audit 395257

Finding 1191095 (2025-400)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Questioned Costs § 200.303 § 200.430

Recommendation: CT State Community College should strengthen internal controls to ensure that part-time and extension credit lecturer payroll and fringe benefits costs are based on actual time worked and are properly approved. Corrective Action Plan as Reported by the CT State Community College: CSC...

Recommendation: CT State Community College should strengthen internal controls to ensure that part-time and extension credit lecturer payroll and fringe benefits costs are based on actual time worked and are properly approved. Corrective Action Plan as Reported by the CT State Community College: CSCU is working to resolve the technical limitations that resulted in the relevant audit finding. Once resolved, reports will be generated and shared with the campuses to verify services provided. This will ensure that part-time and extension credit lecturer payroll is based on actual time worked that is properly approved and verified. Task Due Date Status Provide access to the template for the reporting requirements 1/8/2026 Completed Provide requirements for the report that would meet the needs of the audit requirement 1/12/2026 Review requirements and outline any questions / concerns with producing the requested report 1/20/2026 Regroup as a team to discuss next steps and review workplan for report implementation 1/21/2026 Completed Develop, test, and migrate report (detailed work plan to follow) 4/1/2026 Implement report for approval by each campus (Spring 2026 Semester) 5/1/2026 CT State Community College Anticipated Completion Date: May 1, 2026 CT State Community College Contact Person: Jennifer Person, Assistant Vice Chancellor of Human Resources and Labor Relations jennifer.person@ct.edu (860) 723-0258 Corrective Action Plan as Reported by the Office of Policy and Management: The Office of Policy and Management has no additional response beyond that offered by the CT State Community College. Office of Policy and Management Anticipated Completion Date: May 1, 2026 Office of Policy and Management Contact Person: Yvonne T. Addo, Chief Administrative Officer yvonne.addo@ct.gov (860) 418-6360

View Audit 395257

Finding 1191090 (2025-350)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Recommendation: The Department of Emergency Services and Public Protection should strengthen internal controls and promptly report subawards in compliance with the Federal Funding Accountability and Transparency Act. Corrective Action Plan as Reported by the Department of Emergency Services and Publ...

Recommendation: The Department of Emergency Services and Public Protection should strengthen internal controls and promptly report subawards in compliance with the Federal Funding Accountability and Transparency Act. Corrective Action Plan as Reported by the Department of Emergency Services and Public Protection: DESPP does not agree with this finding. DESPP utilizes the federally designated FFATA reporting system (SAM.gov) for all FFATA reporting. This system does not possess the capability for any layered review or approval of information prior to upload or post submission. The system has no reporting mechanism to review information input into this system. Further, the system does not maintain capability to track the dates of changes and it records over upload dates at future submission timeframes. These issues have been repeatedly brought to the attention of both SAM.gov administrators at the federal level and DESPP’s FEMA funding agencies. In response to a similar finding by FEMA, DESPP provided the attached information, after which FEMA closed the DESPP finding. DESPP will continue to attempt to work with SAM.gov administrators to advocate for modifications to the FFATA reporting system to address these concerns, but is unable to address them unilaterally without federal agency intervention. Anticipated Completion Date: N/A Department of Emergency Services and Public Protection Contact Person: Kathleen Duffy, Fiscal Administrative Manager 2 kathleen.duffy@ct.gov Dana Conover, Emergency Management Program Supervisor dana.conover@ct.gov (860) 883-3904

View Audit 395257

Finding 1191086 (2025-026)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Questioned Costs Subrecipient Monitoring Reporting § 200.301 § 200.303 § 200.334

Recommendation: The Department of Social Services should strengthen internal controls over performance and special reporting for the Money Follows the Person Rebalancing Demonstration to ensure it maintains data to support figures reported to the Department of Health and Human Services. Corrective A...

Recommendation: The Department of Social Services should strengthen internal controls over performance and special reporting for the Money Follows the Person Rebalancing Demonstration to ensure it maintains data to support figures reported to the Department of Health and Human Services. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and is taking steps to strengthen internal controls over performance monitoring and special reporting for the Money Follows the Person (MFP) Rebalancing Demonstration. DSS is implementing a secure SharePoint repository to centrally maintain, organize, and track all documentation supporting the MFP Work Plan and the MFP Semi-Annual Report. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Christine Weston, Program Division Director (860) 424-5012

View Audit 395257

Finding 1191059 (2025-030)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Reporting Questioned Costs Procurement, Suspension & Debarment

Recommendation: The Department of Social Services should strengthen internal controls regarding prompt subaward reporting to ensure compliance with the Federal Funding Accountability and Transparency Act. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees ...

Recommendation: The Department of Social Services should strengthen internal controls regarding prompt subaward reporting to ensure compliance with the Federal Funding Accountability and Transparency Act. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. DSS has an internal process in place to review Federal Funding Accountability and Transparency Act reporting obligations monthly for timely reporting. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nelida Maldonado, Fiscal Administrative Manager 2 (860) 424-5461

View Audit 395257

Finding 1191056 (2025-020)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Subrecipient Monitoring Reporting Questioned Costs

Recommendation: The Department of Social Services and Department of Children and Families should strengthen internal controls to ensure compliance with the Federal Funding Accountability and Transparency Act reporting requirements. As the lead agency for the Temporary Assistance for Needy Families P...

Recommendation: The Department of Social Services and Department of Children and Families should strengthen internal controls to ensure compliance with the Federal Funding Accountability and Transparency Act reporting requirements. As the lead agency for the Temporary Assistance for Needy Families Program, the Department of Social Services should strengthen procedures to ensure that supporting state agencies fulfill their responsibilities in their memorandum of understanding and comply with all federal TANF requirements. Corrective Action Plan as Reported by the Department of Children and Families: DCF agrees with this finding and will continue to work the DSS to strengthen internal controls to ensure compliance with the Federal Funding Accountability and Transparency Act (TANF) reporting requirements. Department of Children and Families Anticipated Completion Date: June 30, 2026 Department of Children and Families Contact Person: Barbara Crouch, Assistant Chief of Fiscal/Administrative Services (959) 465-9722 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and the response provided by the Department of Children and Families. DSS will continue to work with DCF to strengthen internal controls and procedures to ensure compliance in fulfilling the responsibilities of the Federal Funding Accountability and Transparency Act reporting requirements. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nelida Maldonado, Fiscal Administrative Manager 2 (860) 424-5461

View Audit 395257

Finding 1191055 (2025-019)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Internal Control / Segregation of Duties Questioned Costs Reporting

Recommendation: The Department of Social Services should strengthen internal controls to ensure accurate reporting on TANF Form ACF-204. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will strengthen internal controls ...

Recommendation: The Department of Social Services should strengthen internal controls to ensure accurate reporting on TANF Form ACF-204. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will strengthen internal controls to ensure accurate data is reported on the ACF-204. This will be done by adding a second reviewer of documentation received by each of the TANF agencies administering the program to confirm that all numbers entered on the ACF-204 match the numbers reported by the agency administering the program. The manager will also view the source documentation when reviewing the ACF-204 for accuracy before submission. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080

View Audit 395257

Finding 1191054 (2025-018)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Questioned Costs Reporting Internal Control / Segregation of Duties

Recommendation: The Department of Social Services should strengthen internal controls over performance reporting to ensure it performs data validation and case reviews for all sampled cases for the ACF-199 Temporary Assistance for Needy Families (TANF) Data Report in accordance with federal laws and...

Recommendation: The Department of Social Services should strengthen internal controls over performance reporting to ensure it performs data validation and case reviews for all sampled cases for the ACF-199 Temporary Assistance for Needy Families (TANF) Data Report in accordance with federal laws and the TANF Work Verification Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and will create a tracking mechanism and a follow-up process to ensure it performs data validation and case reviews for all sampled cases for the ACF-199 TANF Data Report. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080

View Audit 395257

Finding 1191053 (2025-017)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Questioned Costs Eligibility HUD Housing Programs

Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive temporary family assistance in accordance with federal laws and the Temporary Assistance for Needy Families State Plan. Corrective Action Plan as Reported by the Depa...

Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive temporary family assistance in accordance with federal laws and the Temporary Assistance for Needy Families State Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The error occurred due to a system issue that did not trigger the discontinuance of benefits for a household that had received 60 months of time-limited benefits. The Department will take action to correct the system functionality to ensure incorrect payments are not made to households that have received 60 months of time-limited benefits. An overpayment has been created, and the recovery of the error amount is in process. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080

View Audit 395257

Finding 1191034 (2025-027)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Internal Control / Segregation of Duties Questioned Costs Eligibility § 200.303

Recommendation: The Department of Social Services should strengthen internal controls to identify the agency responsible for each client’s eligibility determination and document benefit iteration approvals for the Summer Electronic Benefits Transfer Program for Children. Corrective Action Plan as Re...

Recommendation: The Department of Social Services should strengthen internal controls to identify the agency responsible for each client’s eligibility determination and document benefit iteration approvals for the Summer Electronic Benefits Transfer Program for Children. Corrective Action Plan as Reported by the Department of Social Services: The Department disagrees with this finding. Condition #1: Eligibility for the Summer EBT program is established through multiple pathways: receipt of Supplemental Nutrition Assistance Program (SNAP) benefits, Temporary Family Assistance (TFA), or HUSKY A coverage, and through applying for and receiving an eligibility determination for either the National School Lunch Program or the Summer EBT program itself. Determining eligibility is a shared responsibility between DSS and the State Department of Education (SDE), and children qualify through multiple pathways simultaneously. DSS maintains a record within its eligibility system and compiles reports of all eligible children. When eligibility is established through any additional means, the child’s record is then analyzed against all previous issuances to ensure duplicate participation and double issuance does not occur. Title 7 CFR Part 292.16 (a)(5)(i) requires the Summer EBT agency to establish a master issuance file which contains all information needed to identify eligible children, issue Summer EBT benefits, record the participation activity for each household and supply all information necessary to fulfill reporting requirements. The agency is not required to specify which program(s) were used to determine eligibility, which is reasonable given that there may be multiple overlapping avenues of eligibility. The implication that DSS is somehow not compliant or able to identify the source of eligibility is inaccurate. DSS can identify this information on an individual basis through reviewing the child’s receipt of SNAP, TFA, HUSKY A, or through its ongoing coordination and communication with SDE. Condition #2: It is not a requirement of the business systems division to request approval for each issuance. Each year the Department issues benefits for this program in a consistent manner. Since there were no changes to the process during the audit period, approval was not sought for the issuances. Business systems would only seek approval if there was a change to the process. Anticipated Completion Date: N/A Department of Social Services Contact Person: Dan Giacomi, Program Division Director 860-424-5080

View Audit 395257

Finding 1191025 (2025-001)

Material Weakness 2025

Chatham University

PA

Questioned Costs Reporting Significant Deficiency

United States Department of Education Student Financial Assistance Cluster - Assistance Listing No. 84.SFA Condition: The University was unable to provide documentation of certain instances of internal controls procedures occurring. Recommendation: Management should review policies and procedures ov...

United States Department of Education Student Financial Assistance Cluster - Assistance Listing No. 84.SFA Condition: The University was unable to provide documentation of certain instances of internal controls procedures occurring. Recommendation: Management should review policies and procedures over retention of internal control documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Processes and procedues were reviewed, updated, documented and implemented upon the hiring of Assistant Vice President of Financial Aid, Jill Bittel on September 15, 2025. Name(s) of the contact person(s) responsible for corrective action: Jill Bittel, Assistant Vice President, Financial Aid Planned completion date for corrective action plan: Complete and provided to audit to prove current processes in place with all new staff are corretly implemented.

View Audit 395253

Finding 1191021 (2025-027)

Material Weakness 2025

State of Delaware

DE

Reporting Internal Control / Segregation of Duties § 200.303

Reference Number: 2025-027 Prior Year Finding: 2024-026 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Substance Use Prevention, Treatm...

Reference Number: 2025-027 Prior Year Finding: 2024-026 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Substance Use Prevention, Treatment, and Recovery Services, COVID-19 - Block Grants for Substance Use Prevention, Treatment, and Recovery Services Assistance Listing Number: 93.959 Award Number and Year: SAI000006426 (10/1/2023 – 9/30/2025) SAI000005888 (10/1/2022 – 9/30/2024) SAI000005101 (9/1/2021 – 9/30/2025) Compliance Requirement: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend that the Division develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the Division develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Regarding the subaward identified as not timely reported, the Division confirms that the subaward was submitted in SAM.gov on December 9, 2024. In accordance with FFATA reporting requirements, the subaward should have been reported no later than the end of the month following the month in which the subaward was issued. The delay in reporting was the result of administrative oversight. Since the prior finding, the Division has reviewed and strengthened its internal controls related to FFATA reporting to ensure compliance with federal requirements. Updated procedures have been implemented to formally track all subawards subject to FFATA reporting, including documentation of subaward issuance dates, calculation of reporting due dates, and verification of submission in SAM.gov within the required timeframe. In addition, the Division has implemented a secondary review process to monitor FFATA reporting on an ongoing basis. This includes periodic review of subaward activity and confirmation that all required reports have been submitted timely. These enhanced controls are intended to prevent recurrence of late reporting and to ensure full compliance with FFATA requirements going forward. Name(s) of the contact person(s) responsible for corrective action: Amy Herb – Chief of Grant Operations Planned completion date for corrective action plan: April 1, 2026.

View Audit 395248

Finding 1191019 (2025-026)

Material Weakness 2025

State of Delaware

DE

Subrecipient Monitoring Questioned Costs Procurement, Suspension & Debarment § 200.303

Reference Number: 2025-026 Prior Year Finding: 2024-025 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Opioid STR Assistance Listing Number: 93.788 Awar...

Reference Number: 2025-026 Prior Year Finding: 2024-025 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Opioid STR Assistance Listing Number: 93.788 Award Number and Year: H79TI085764 (9/30/2022 – 9/29/2024) 6H79TI085764 (9/30/2023 – 9/29/2025) 5H79TI083305 (9/30/2024 – 9/29/2027) Compliance Requirement: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that the Division develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the Division develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division has reviewed the FFATA reporting requirements and evaluated the procedures in place for identifying and reporting subawards in SAM.gov. During the audit period, the Division relied on existing processes that did not include a formalized secondary review to ensure all reportable subawards were submitted within the required timeframe. In response to this finding, the Division has implemented enhanced internal controls and monitoring procedures to ensure compliance with FFATA reporting requirements. These actions include: • Development of a standardized FFATA tracking log to monitor all subawards issued under applicable federal programs. • Implementation of a secondary review process to verify that all reportable subawards meeting FFATA thresholds are identified and submitted in SAM.gov within required deadlines. • Coordination between program and fiscal staff to confirm subaward execution dates, amounts, and reporting applicability prior to the reporting deadline. • Periodic review of SAM.gov submissions to ensure completeness and accuracy. These corrective actions are intended to strengthen internal controls over FFATA reporting and ensure timely and accurate submission of required subaward reports going forward. Name(s) of the contact person(s) responsible for corrective action: Sherry Szczuka – Chief of Program Integrity Planned completion date for corrective action plan: April 1, 2026.

View Audit 395248

Finding 1191000 (2025-019)

Material Weakness 2025

State of Delaware

DE

Eligibility Questioned Costs Special Tests & Provisions

Reference Number: 2025-019 Prior Year Finding: 2024-020 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services Federal Program: CCDF Cluster Assistance Listing Number: 93.575. 93.59...

Reference Number: 2025-019 Prior Year Finding: 2024-020 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services Federal Program: CCDF Cluster Assistance Listing Number: 93.575. 93.596 Award Number and Year: SAI5406 (10/1/2022 – 9/30/2025) SAI5788 (10/1/2023 – 9/30/2026) SAI6656 (10/1/2024 – 9/30/2028) SAI6306 (10/1/2024 – 9/30/2027) Compliance Requirement: Special Tests and Provisions – Health and Safety Requirements Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should reevaluate its current process and perform additional training to ensure all providers are compliant with required health and safety requirements and that documentation is maintained and readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department of Education, Early Childhood Excellence team will reevaluate its current process and perform additional training to ensure all providers are compliant with required health and safety requirements. Reporting will operate effectively in a new data system to ensure that documentation of providers’ compliance with health and safety requirements is maintained and readily available for audit. Name(s) of the contact person(s) responsible for corrective action: Caitlin Gleason – Department of Education Associate Secretary, Early Childhood Excellence Planned completion date for corrective action plan: Between July 1, 2026 and July 1, 2027.

View Audit 395248

Finding 1190991 (2025-015)

Material Weakness 2025

State of Delaware

DE

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Reference Number: 2025-015 Prior Year Finding: No Federal Agency: U.S. Department of the Treasury State Department Name: Office of the Governor Federal Program: COVID-19 – Coronavirus Capital Projects Fund Assistance Listing Number: 21.029 Award Number and Year: CPFFN0144 (2/4/2022 – 12/31/2026) Com...

Reference Number: 2025-015 Prior Year Finding: No Federal Agency: U.S. Department of the Treasury State Department Name: Office of the Governor Federal Program: COVID-19 – Coronavirus Capital Projects Fund Assistance Listing Number: 21.029 Award Number and Year: CPFFN0144 (2/4/2022 – 12/31/2026) Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend that the Office enhance its procedures and internal controls to ensure that reported square footage agrees with supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The ARPA team acknowledges that the discrepancy in reported square footage resulted from a data entry error and insufficient controls to ensure that updates to project data were reflected in subsequent reporting periods. To address this, the team has implemented enhanced data validation procedures, including reconciliation of reported data to supporting documentation each reporting period, formal tracking of changes to project data, and a secondary review of key data elements prior to submission. Ongoing monitoring will be performed to ensure continued accuracy and consistency across reporting periods. Name(s) of the contact person(s) responsible for corrective action: John Celatka and Greg Sweeney Planned completion date for corrective action plan: June 30, 2026

View Audit 395248

Finding 1190989 (2025-013)

Material Weakness 2025

State of Delaware

DE

Questioned Costs Reporting Significant Deficiency § 200.303

Reference Number: 2025-013 Prior Year Finding: 2024-013 Federal Agency: U.S. Department of the Treasury State Department Name: Office of the Governor Federal Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number and Year: SLFRP0139 (3/3/...

Reference Number: 2025-013 Prior Year Finding: 2024-013 Federal Agency: U.S. Department of the Treasury State Department Name: Office of the Governor Federal Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number and Year: SLFRP0139 (3/3/2021 – 12/31/2024) SLFRP2629 (3/3/2021 – 12/31/2024) Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend that the Office enhance procedures and internal controls to ensure that it reports and/or maintains in project files capital project justifications that contain all required elements. The Office should provide training of State agency personnel and conduct periodic reviews of written capital project justifications to ensure that they comply with program requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The ARPA team acknowledges that the repeat finding related to capital project justifications resulted from gaps in enforcement and follow-up procedures with state agencies. While guidance was provided, the team did not consistently ensure that complete and compliant capital project justifications were obtained and reviewed prior to reporting. Contributing factors included limited staffing resources also impacted agencies’ ability to provide complete historical information for projects initiated in prior reporting periods. In several cases, agency personnel responsible for original project justifications were no longer available, making it more difficult to obtain sufficient documentation to meet Treasury requirements. However, the ARPA team recognizes that these challenges do not mitigate the responsibility to ensure compliance with reporting requirements. To address this, the ARPA team will implement enhanced controls to ensure compliance with capital project justification requirements. These include requiring complete justifications prior to reporting, use of a standardized template and review checklist, and a formal second-level review process to verify completeness and accuracy. In addition, the team will maintain centralized tracking of all submissions, implement formal escalation procedures for nonresponsive agencies, and provide ongoing training and guidance, including support for new agency personnel. Periodic compliance reviews will also be conducted to ensure continued adherence to program requirements. These actions are designed to strengthen internal controls, improve accountability, and ensure that all reported capital project justifications fully comply with Treasury requirements. Name(s) of the contact person(s) responsible for corrective action: John Celatka and Greg Sweeney Planned completion date for corrective action plan: June 30, 2026

View Audit 395248

Finding 1190986 (2025-011)

Material Weakness 2025

State of Delaware

DE

Questioned Costs Reporting Significant Deficiency § 200.303

Reference Number: 2025-011 Prior Year Finding: 2024-012 Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17...

Reference Number: 2025-011 Prior Year Finding: 2024-012 Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Year: UI372152255A10 (10/1/2021 – 12/31/2024) UI393142355A10 (10/1/2022 – 12/31/2025) 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (1/1/2024 – 12/31/2027) Compliance Requirement: Reporting – ETA 9130, Financial Status Report, UI Programs Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend the Division review and enhance procedures and internal controls to ensure that ETA 9130 reports agree with supporting documentation and that documentation is maintained and is readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We acknowledge the audit finding that several ETA 9130 reports did not agree with the supporting documentation. Procedures have been implemented to ensure documentation used to complete the ETA 9130 reports are reviewed by both the Certifying and Approving Officials before final sign off. Procedures will be documented and saved for ease of retrieval and use. Backup will be saved in clearly marked folders on our Fiscal drive for ease of retrieval. Name(s) of the contact person(s) responsible for corrective action: Michael Soper, Fiscal Management Planned completion date for corrective action plan: Procedures are in use for QE 03/31/2026 ETA 9130 reports. Procedures will be documented by QE 06/30/2026 for ETA 9130 reports with revisions as needed.

View Audit 395248

Finding 1190978 (2025-007)

Material Weakness 2025

State of Delaware

DE

Questioned Costs Material Weakness Reporting § 200.303

Reference Number: 2025-007 Prior Year Finding: No Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 A...

Reference Number: 2025-007 Prior Year Finding: No Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Year: UI372152255A10 (10/1/2021 – 12/31/2024) UI393142355A10 (10/1/2022 – 12/31/2025) 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (1/1/2024 – 12/31/2027) Compliance Requirement: Reporting – ETA 2112, UI Financial Transaction Summary Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: We recommend the Division review and enhance internal controls to ensure that ETA 2112 reports are reviewed and approved prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: There is already a signature on the report we will now have that is signed and dated and will also add an additional line for preparer signature and date. Name(s) of the contact person(s) responsible for corrective action: Marie Cameron, Director of UI Planned completion date for corrective action plan: Quarter 1 2026.

View Audit 395248

Finding 1190976 (2025-006)

Material Weakness 2025

State of Delaware

DE

Questioned Costs Material Weakness Reporting § 200.303

Reference Number: 2025-006 Prior Year Finding: 2024-007 Federal Agency: U.S. Department of Labor State Agency: Department of Labor State Division: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Num...

Reference Number: 2025-006 Prior Year Finding: 2024-007 Federal Agency: U.S. Department of Labor State Agency: Department of Labor State Division: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Period: UI372152255A10 (10/1/2021 – 12/31/2024) UI393142355A10 (10/1/2022 – 12/31/2025) 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (1/1/2024 – 12/31/2027) Compliance Requirement: Reporting – ETA 2208A, Quarterly UI Above-Base Report Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should review and update its reporting internal controls to ensure that ETA 2208A – Quarterly UI Above-Base Reports tie to supporting documentation and that supporting documentation is retained and readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We acknowledge the audit finding that the Division was unable to provide supporting documentation for QE 09/30/2024 ETA 2208A report. Procedures have been implemented to ensure documentation used to complete the ETA 2208A is saved in clearly marked folders on our Fiscal drive for ease of retrieval. Procedures will be documented and saved for ease of retrieval and use. Name(s) of the contact person(s) responsible for corrective action: Michael Soper, Fiscal Management Planned completion date for corrective action plan: Procedures are already in use for QE 12/31/2025 ETA 2208A report. Procedures will be documented by QE 06/30/2026 with revisions as needed.

View Audit 395248

Finding 1190970 (2025-002)

Material Weakness 2025

State of Delaware

DE

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Reference Number: 2025-002 Prior Year Finding: No Federal Agency: U.S. Department Agriculture State Agency: Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Award Number and Year: 202424N109941 (10/1/2023 – 1/30/2025);...

Reference Number: 2025-002 Prior Year Finding: No Federal Agency: U.S. Department Agriculture State Agency: Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Award Number and Year: 202424N109941 (10/1/2023 – 1/30/2025); 202424L160341 (10/1/2023 – 1/30/2025); 202525N109941 (10/1/2024 – 1/28/2026); 202522L160341 (10/1/2024 – 1/28/2026). Compliance Requirement: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately no later than the end of the month following the month of issuance of each subaward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department will revise and strengthen our policies and procedures to ensure full compliance with FFATA reporting requirements. Updated procedures will require that all applicable child nutrition subawards of $30,000 or more are reported in SAM.gov no later than the end of the month following the month in which the subaward is made, in accordance with Uniform Grant Guidance. Name(s) of the contact person(s) responsible for corrective action: Drew Fioravanti Planned completion date for corrective action plan: June 30, 2026

View Audit 395248

Finding 1190951 (2025-003)

Material Weakness 2025

The Boulevard of Chicago, Inc.

IL

Reporting

Management and the accounting team will review all contracts and the SEFA prior to the start of the FY26 audit ensuring ALN numbers agree to the contracts. If there is difficulty in locating an ALN number, staff will reach out to funders to ensure the appropriate ALN is noted prior to sending a SEFA...

Management and the accounting team will review all contracts and the SEFA prior to the start of the FY26 audit ensuring ALN numbers agree to the contracts. If there is difficulty in locating an ALN number, staff will reach out to funders to ensure the appropriate ALN is noted prior to sending a SEFA to the auditor.

View Audit 395242

Finding 1190947 (2025-002)

Material Weakness 2025

Wake Forest University

NC

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid § 200.303

The University acknowledges the findings related to NSLDS enrollment reporting, including discrepancies involving OPEID reporting, program-level status effective dates, and other enrollment reporting data elements. The University agrees with the recommendation to enhance the precision of the control...

The University acknowledges the findings related to NSLDS enrollment reporting, including discrepancies involving OPEID reporting, program-level status effective dates, and other enrollment reporting data elements. The University agrees with the recommendation to enhance the precision of the control surrounding the review of enrollment status records, program-level data records, and campus-level data records included in NSLDS reporting submissions. Several corrective actions have already been implemented to address the identified exceptions. Updates have been made within the National Student Clearinghouse (NSC) reporting processes to ensure students are assigned to the appropriate branch codes and that campus-level records reflect the correct OPEID for each reporting entity. In addition, affected student records have been reviewed and updated to ensure program-level status records and effective dates are accurate within the NSC system. Going forward, the Registrar’s Office will monitor enrollment status changes and campus assignments within the NSC reporting process to ensure that status changes, program updates, and campus-level reporting elements are reflected accurately and transmitted in accordance with NSLDS reporting requirements. To further strengthen oversight and prevent recurrence, the Office of Student Financial Aid will implement documented post-submission reconciliation procedures following NSC reporting cycles. These reviews will focus on high-risk enrollment reporting elements, including campus changes, program status changes, and other updates affecting NSLDS reporting, and will validate the accuracy of OPEID assignments and program-level effective dates against institutional records. These enhancements are intended to improve the precision of the University’s existing controls and ensure the accuracy and completeness of future NSLDS enrollment reporting submissions.

View Audit 395231

Finding 1190939 (2025-006)

Material Weakness 2025

Rider University

NJ

Student Financial Aid Reporting Significant Deficiency

2025-006 Federal Pell Grant Program, Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its policies and procedures around reporting student status changes to the NSLDS to ensure that all relevant information is being captured an...

2025-006 Federal Pell Grant Program, Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its policies and procedures around reporting student status changes to the NSLDS to ensure that all relevant information is being captured and reported in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rider University concurs with the finding. The Registrar's Office will partner with Financial Aid to regularly correct students who have a mismatched SSN or other NSLDS / NSC information. In cases where students are unable or unwilling to provide Rider with correct SSNs, we will not be able to report their enrollment. This particular student is no longer enrolled at Rider, so no action will be taken in his particular case. Name(s) of the contact person(s) responsible for corrective action: Daniel Pavlick and Jacqueline Watford Planned completion date for corrective action plan: Effective Immediately

View Audit 395206

Corrective Action Plans

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