Corrective Action Plans

Finding 1190930 (2025-003)

Material Weakness 2025

Rider University

NJ

Student Financial Aid Reporting Significant Deficiency

2025-003 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University review and enhance its policies and procedures related to COD reporting to ensure all disbursement information is reported accurately and within required timeframes. Explanation of disagre...

2025-003 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University review and enhance its policies and procedures related to COD reporting to ensure all disbursement information is reported accurately and within required timeframes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rider University concurs with this finding. The University will implement a bi-weekly Pell Reconciliation process and procedure to ensure timely reporting to COD. Rider has updated the University’s frequency in their reporting procedures to ensure this process is completed accurately and timely. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Watford Planned completion date for corrective action plan: Effectively Immediately

View Audit 395206

Finding 1190928 (2025-004)

Material Weakness 2025

Wilberforce University

OH

Cash Management Questioned Costs Subrecipient Monitoring

COMMENT #2025-004 PROCEDURES GOVERNING THE RECONCILIATION AND MANAGEMENT OF FEDERAL PROGRAMS SHOULD BE IMPROVED. CONNECTING MINORITY COMMUNITIES PROGRAM HIGHER EDUCATION EMERGENCY RELIEF FUND HIGHER EDUCATIONAL INSTITUTIONAL AID STRENGTHENING MINORITY-SERVICING INSTITUTIONS U.S. DEPARTMENT OF EDUCAT...

COMMENT #2025-004 PROCEDURES GOVERNING THE RECONCILIATION AND MANAGEMENT OF FEDERAL PROGRAMS SHOULD BE IMPROVED. CONNECTING MINORITY COMMUNITIES PROGRAM HIGHER EDUCATION EMERGENCY RELIEF FUND HIGHER EDUCATIONAL INSTITUTIONAL AID STRENGTHENING MINORITY-SERVICING INSTITUTIONS U.S. DEPARTMENT OF EDUCATION ALN# 84.031 (B, E), 84.382G, 84.425T U.S. DEPARTMENT OF COMMERCE ALN# 11.028 (Questioned Costs –None )(Repeat) Views of Responsible Officials and Planned Corrective Actions The university will implement formal reconciliation procedures between federal financial aid systems and institutional accounting records. Reconciliation will occur between Banner, PowerFAIDS, G5 drawdown reports, and federal reporting systems including COD. These reconciliation procedures will be incorporated into the monthly financial closing process and will include review and participation from Financial Aid, the Business Office, and other appropriate administrative units. Documentation of reconciliation activity and supervisory review will be maintained to ensure compliance with federal requirements. Date to be implemented: On-going and completed by June 1, 2026. Persons responsible: Vice President of Business & Finance and Director of Financial Aid.

View Audit 395202

Finding 1190905 (2025-003)

Material Weakness 2025

Kuumba Community Health & Wellness Center Inc. Dba New Horizons Health

VA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.333

The organization has developed and implemented a standardized documentation process to ensure that all data submitted is fully supported and traceable to source documentation. Responsible staff have been trained to retain and reference appropriate supporting records for each data element prior to su...

The organization has developed and implemented a standardized documentation process to ensure that all data submitted is fully supported and traceable to source documentation. Responsible staff have been trained to retain and reference appropriate supporting records for each data element prior to submission. A supervisory review step has been added to verify that documentation is complete, accurate, and clearly tied to the reported data before final submission.

View Audit 395197

Finding 1190893 (2025-001)

Material Weakness 2025

Northwest Nazarene University

ID

Questioned Costs Student Financial Aid Reporting

Title: Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding...

Title: Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar’s Office and the Financial Aid Office jointly reviewed the processes and data-entry practices related to enrollment reporting to ensure they are applied consistently and accurately. A plan has been implemented to provide ongoing training for employees responsible for managing reporting data. In addition, both offices established clearer communication channels to support timely and accurate updates and agreed to conduct an annual review of these processes to maintain continued alignment. Name(s) of the contact person(s) responsible for corrective action: Stephen Field Planned completion date for corrective action plan: 3/18/2026

View Audit 395188

Finding 1190885 (2025-001)

Material Weakness 2025

The Nc Youth Violence Prevention Center

NC

Reporting Internal Control / Segregation of Duties

Management agrees with the finding and will implement additional procedures to improve the year end closing and financial reporting process.

View Audit 395171

Finding 1190884 (2025-001)

Material Weakness 2025

University of Massachusetts Global-9 Month Audit

CA

Student Financial Aid Reporting

Finding 2025-001 – Enrollment Reporting To address this repeated finding, the following action items have been put into place: 1) The University conducted a reorganization of the student services unit that resulted in a shift of oversight to new personnel. Beginning July 2025, the Office of the Regi...

Finding 2025-001 – Enrollment Reporting To address this repeated finding, the following action items have been put into place: 1) The University conducted a reorganization of the student services unit that resulted in a shift of oversight to new personnel. Beginning July 2025, the Office of the Registrar, the unit responsible for enrollment reporting is under the direction of Sonia Gutierrez-Mendoza, Associate Vice Chancellor of Student Services, and Jorge Salas Lizarraga, University Registrar. 2) There were three main NSLDS reporting data errors identified and noted below. For each one, the requirements, source documents, cause of error and corrective action plan are noted. Campus Level Data Errors o Requirements:  NSLDS data elements must include accurate Student Enrollment Status (Full- Time, Three-Quarter Time, Half Time, Less Than Half Time, Withdrawal, Graduation, Leave of Absence) and the Effective Date of student changes. o Source Document/s:  Data source documents are provided through the Banner/Ellucian Campus Level Data delivered reporting. (Requires accurate parameter setup prior to processing). o Cause of error:  Incorrect student data parameters setup/used within Banner/Ellucian Campus Level Data reporting. o Corrective Action Plan:  Correct the Banner/Ellucian reporting parameters to match the NSLDS enrollment data reporting requirements for campus level/student status.  Engage Banner/Ellucian subject matter consultant to advise/provide additional expertise on setup/successful implementation of required campus level data reporting.  Implement controls over the Campus Level Data reporting process to ensure correct data submission to NSLDS. Program Level Data Errors o Requirements:  NSLDS data elements must include accurate Student Enrollment Status (Full-Time, Three-Quarter Time, Half Time, Less Than Half Time, Withdrawal, Graduation, Leave of Absence) and the Effective Date of student changes. o Source Document/s:  Data Source documents are provided through the Banner/Ellucian Program Level Data delivered reporting. (Requires accurate parameter setup prior to processing). o Cause or error:  Incorrect student data parameters setup/used within Banner/Ellucian Program Level Data reporting. o Corrective Action Plan:  Correct the Banner/Ellucian reporting parameters to match the NSLDS enrollment data reporting requirements for program level/student status.  Engage Banner/Ellucian subject matter consultant to advise/provide additional expertise on setup/successful implementation of required program level data reporting.  Implement controls over the Program Level Data reporting process to ensure correct data submission to NSLDS. Timely Reporting Errors O Requirements:  Timely reporting to NSLDS within 60 days of all student enrollment status changes at the campus and program levels. o Source Documents:  Data source documents are provided through the Banner/Ellucian delivered reporting. (Requires accurate parameter setup prior to processing). o Cause of error:  Incorrect reporting student data parameters setup/used to cause student enrollment status changes to be omitted and or skipped. o Corrective Action Plan:  Correct the student data parameters to accurately include all student changes within the Banner/Ellucian report.  Ensure that the student enrollment changes are reported to NSLDS within the 60-day time status requirements.  Engage Banner/Ellucian subject matter consultant to advise/provide additional expertise on setup/successful implementation of the required timely data reporting.  Implement controls over the 60 days timely submission reporting requirement to the NSLDS. 3) The following data from the NSLDS Enrollment Reporting guide will serve as the basis for each revised report: • Student current SSN • OPEID • CIP Code • CIP Year • Credential level • Published Program Length Measurement • Published Program Length • Weeks in Title IV Academic Year • Program Begin Date • Special Program Indicator • Program Enrollment Effective Date Anticipated Completion Date: July 1, 2026 Person Responsible: Jorge Salas Lizarrage, University Registrar

View Audit 395165

Finding 1190883 (2025-002)

Material Weakness 2025

Community College District of Gogebic County

MI

Reporting Questioned Costs Significant Deficiency

2025-002 - Inaccruate Reporting (repeat). Auditor Description of Condition and Effect. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected un...

2025-002 - Inaccruate Reporting (repeat). Auditor Description of Condition and Effect. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by MiLEAP's Office of Sixty by 30 or external auditors. Auditor Recommendation. We recommend that the College implement a reconciliation and review process over the preparation and reporting of the ADN-to-BSN quarterly reports to ensure proper and accurate reporting. Corrective Action. The College has performed the necessary steps to correct the error and will correct the amounts reported in the next quarterly report. Additionally, the reporting process will include a reconciliation of the expenses and an additional level of review. Responsible Person. Stephanie Innes, Finance Director. Anticipated Completion Date. March 31, 2026.

View Audit 395164

Finding 1190878 (2025-001)

Material Weakness 2025

Community College District of Gogebic County

MI

Allowable Costs / Cost Principles Questioned Costs Student Financial Aid

2025-001 - Miscalculation of Reconnect Scholarship Awards. Auditor Description of Condition and Effect. For 3 out of 12 students tested, the incorrect amounts of Michigan Reconnect scholarships were calculated and awarded to students. As a result, the College had a total of 16 students whereby the M...

2025-001 - Miscalculation of Reconnect Scholarship Awards. Auditor Description of Condition and Effect. For 3 out of 12 students tested, the incorrect amounts of Michigan Reconnect scholarships were calculated and awarded to students. As a result, the College had a total of 16 students whereby the Michigan Reconnect scholarships awarded during the fiscal year were miscalculated, resulting in $16,101 in under-awarded scholarships and $288 in over-awarded scholarships to students. The College corrected under-awarded scholarships by adjusting student accounts to reflect accurate award amounts and issued refunds to students as applicable on March 18, 2026. The college corrected over-awarded scholarships by adjusting the student accounts and updating the Michigan Student Scholarships Grants ("MiSSG") reporting system to refund MiLEAP on August 6, 2025. Auditor Recommendation. We recommend that the College implement a formal review process for Michigan Reconnect scholarship award calculations, ensuring that each calculation receives a second, independent review to verify its accuracy. Corrective Action. The College recalculated the awards for the students impacted, adjusted their student accounts, notified the students of these corrections and returned $288 in over-awarded scholarships to MiLEAP by updating the MiSSG reporting system. Additionally, the College plans to conduct additional training of stafff on the Michigan Reconnect Expansion program, including the last-dollar calculation methodology, and will implement a review of the calculations by a second individual of all disbursements. Responsible person. Maryann DeCaire, Director of Financial Aid. Anticipated Completion Date. March 31, 2026.

View Audit 395164

Finding 1190860 (2025-001)

Material Weakness 2025

Washington Local School District

OH

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Washington Local Enrollment, Residency, Withdraw Guidance guidelines will be followed. No Withdrawals will be made unless records request made from the student’s new district or documentation received from parent/guardian.

View Audit 395150

Finding 1190843 (2025-002)

Material Weakness 2025

Housing and Redevelopment Authority of Fergus Falls

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Recommendation: The Authority should continue to review internal controls currently in place and improve internal controls over financial reporting so that financial statements are in compliance with generally accepted accounting principles. Views of Responsible Officials and Planned Corrective Acti...

Recommendation: The Authority should continue to review internal controls currently in place and improve internal controls over financial reporting so that financial statements are in compliance with generally accepted accounting principles. Views of Responsible Officials and Planned Corrective Actions: The Authority will continue to review the accounting system and related financial reporting system to identify and correct material misstatements to the financial statements.

View Audit 395123

Finding 1190828 (2025-010)

Material Weakness 2025

Second Judicial District Court

NM

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Student Financial Aid

Recommendation We recommend a Program Improvement Plan with documentation retention and file checklist, training, implementation, and monitoring process. There should be accountability for non compliance with these requirements. Management Response Corrective Action Missing Documentation The CYFD Ad...

Recommendation We recommend a Program Improvement Plan with documentation retention and file checklist, training, implementation, and monitoring process. There should be accountability for non compliance with these requirements. Management Response Corrective Action Missing Documentation The CYFD Adoption Subsidy unit will continue to organize its filing system. The Eligibility Manager and Office of Performance and Accountability Director will work with the Adoption and Kinship Unit Supervisor to review and ensure appropriate checklists, training, and processes are in place. In addition, the Eligibility Manager, OPA Director, and Adoption and Kinship Unit will conduct an additional case review to ensure required documentation is present and establish a biannual cadence of self-assessment checks to ensure no missing documentation. Criminal Records Mitigation The agency continues to ensure that workers, supervisors, and managers follow proper procedures for mitigating criminal records checks. The agency addresses this by creating a supervisor checklist to ensure licensure documentation is complete and accurate. The supervisor will conduct an initial placement review; the checklist will include verification by the supervisor of the completed level of care documentation. Supervisors and Managers will address work performance with employees through corrective actions or employment evaluation. Due Date of Completion: June 30, 2026 Responsible Person(s) Office of Performance and Accountability Director

View Audit 395103

Finding 1190815 (2025-005)

Material Weakness 2025

Municipality of Salinas

PR

Reporting

The Municipality is in the process of changing to a new accounting system that allows Section 8 Program transactions to be recorded and thus maintain a complete and reliable accounting record.

View Audit 395084

Finding 1190809 (2025-009)

Material Weakness 2025

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid

FINDING 2025-009 Name of Responsible Individual: Lisa Simon, CPA, CFO, Terri Helt, Senior Accountant, Tracy Jenkins, Student Account Billing Coordinator, & Dylan J. Nowakowski, Director of Financial Aid Corrective Action: The University acknowledges the FISAP report was filed with incorrect data and...

FINDING 2025-009 Name of Responsible Individual: Lisa Simon, CPA, CFO, Terri Helt, Senior Accountant, Tracy Jenkins, Student Account Billing Coordinator, & Dylan J. Nowakowski, Director of Financial Aid Corrective Action: The University acknowledges the FISAP report was filed with incorrect data and not amended in a timely manner. The University has developed a series of internal controls and procedures to ensure that the data provided for the FISAP will be accurate going forward. Wheeling University worked with ECSI regarding Perkins information. With the Perkins program ending, we realized that we needed to move in the direction of closing out Perkins files/information. ECSI has been updated with the Cash on Hand documents that we have from the Department of Education. The University is currently working with ECSI so that we are able to submit Perkins information/files to the Department of Education. Anticipated Completion Date: June 2026

View Audit 395082

Finding 1190802 (2025-007)

Material Weakness 2025

Wheeling Jesuit University INC

WV

Student Financial Aid Internal Control / Segregation of Duties Questioned Costs

FINDING 2025-007 Name of Responsible Individual: Lisa Simon, CFO, Terri Helt, Senior Accountant, & Dylan J. Nowakowski, Director of Financial Aid Corrective Action: Wheeling University acknowledges that we were not in compliance with the 15-day reporting window for a couple of the students in questi...

FINDING 2025-007 Name of Responsible Individual: Lisa Simon, CFO, Terri Helt, Senior Accountant, & Dylan J. Nowakowski, Director of Financial Aid Corrective Action: Wheeling University acknowledges that we were not in compliance with the 15-day reporting window for a couple of the students in question. This is due to the fact that the University is on HCM1 and has to do refunds prior to the export to COD. We know this is a finding for multiple departments and internal controls. With that, there was a delay on these two students that were outside the 15-day window. We now have a policy and procedure in place for the HCM1 work flow. Also, have new staff in place to regulate this, so that we always are following the regulations and staying compliant. The procedure is to make sure we do not have this finding again and that we stay in compliance with the Department of Education reporting requirement. Anticipated Completion Date: September 2025 and Ongoing

View Audit 395082

Finding 1190790 (2025-003)

Material Weakness 2025

Aids Council of Northeastern New York, Inc. D/b/a Alliance for Positive Health

NY

Subrecipient Monitoring Reporting § 200.332

The NetSuite implementation and optimization, overseen by Joan Hayner, Interim Finance and Operation Lead, has been in process throughout 2025, which has allowed for the streamlining of many processes. As of July 2025, the schedule of federal expenditures was automatically produced in NetSuite using...

The NetSuite implementation and optimization, overseen by Joan Hayner, Interim Finance and Operation Lead, has been in process throughout 2025, which has allowed for the streamlining of many processes. As of July 2025, the schedule of federal expenditures was automatically produced in NetSuite using expenditure data within the accounting system, rather than being prepared manually. In order to ensure that the SEFA is being produced accurately and completely, the Accounting Manager, who joined the Alliance in April 2025, will become thoroughly familiar with the reporting requirements for the Alliance’s federal awards and work with NetSuite to ensure the data is accurately reflected in the system. As of March 2026, the Alliance is caught up on payments to vendors and their system now has information about the date a program service or item was for and the Alliance is better able to identify what period an expense belongs to.

View Audit 395080

Finding 1190772 (2025-004)

Material Weakness 2025

East Central University

OK

Student Financial Aid Questioned Costs Reporting

The University will more closely review the data submitted regarding tuition and fees being reported on the FISAP. This will include validating and reconciling the amounts reported on the FISAP to the University's general ledger. This has been completed as of March 2, 2026 for fiscal year 2024-2025.

View Audit 395071

Finding 1190742 (2025-003)

Material Weakness 2025

City of Garden City, Michigan

MI

Cash Management Internal Control / Segregation of Duties Questioned Costs

Condition: For the year ended June 30, 2025, the City did not submit quarterly reports to EGLE as required by the grant agreement. The City submitted drawdown/reimbursement documentation only when expenditures were incurred, but quarterly reporting deliverables to EGLE were not completed for each qu...

Condition: For the year ended June 30, 2025, the City did not submit quarterly reports to EGLE as required by the grant agreement. The City submitted drawdown/reimbursement documentation only when expenditures were incurred, but quarterly reporting deliverables to EGLE were not completed for each quarter during the fiscal year. Planned Corrective Action: To address this deficiency, the City will implement enhanced internal oversight procedures, assign responsibility for monitoring compliance, and improve communication and coordination with the third-party administrator to ensure all required reports are completed and submitted timely. Contact person responsible for corrective action: Shannon Shepard, Treasurer/Finance Director Anticipated Completion Date: 6/30/2026

View Audit 394962

Finding 1190741 (2025-001)

Material Weakness 2025

Bristol Community College

MA

Student Financial Aid Reporting

Finding number: 2025-001 Federal agency: U.S. Department of Education (“ED”) Programs: Federal Pell Program and Federal Direct Student Loans Assistance listing #’s: 84.063, 84.268 Award year: 2025 The College will be looking at making some business process changes to review files submitted to NSC (N...

Finding number: 2025-001 Federal agency: U.S. Department of Education (“ED”) Programs: Federal Pell Program and Federal Direct Student Loans Assistance listing #’s: 84.063, 84.268 Award year: 2025 The College will be looking at making some business process changes to review files submitted to NSC (National Student Clearing House) and NSLDS (National Student Loan Data Service) on a monthly basis and perform monthly reconciliation between responsible offices to ensure students are accurately reported to ED/NSLDS. This new implementation will allow the College/Office to better verify each student’s enrollment status, status changes and related effective date visibility of reporting issues in the future. Timeline for Implementation of Corrective Action Plan Implemented Fall 2025 Contact Person: Alaina Marcotte, Director Financial Aid

View Audit 394945

Finding 1190733 (2025-006)

Material Weakness 2025

University of California

CA

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.502 § 200.510

2025-006 – Internal Control Deficiency in Financial Reporting – Untimely Recording of Grant Program Expenditures Cluster: Not applicable Sponsoring Agency: United States Agency for International Development (USAID) Award Name: USAID Foreign Assistance for Programs Overseas Award Number: 7200AA19CA00...

2025-006 – Internal Control Deficiency in Financial Reporting – Untimely Recording of Grant Program Expenditures Cluster: Not applicable Sponsoring Agency: United States Agency for International Development (USAID) Award Name: USAID Foreign Assistance for Programs Overseas Award Number: 7200AA19CA00018, 7200AA21LE00003 Assistance Listing Title: USAID Foreign Assistance for Programs Overseas Assistance Listing Number: ALN 98.001 Award Year: 2024-2025 Pass-through entity: Not applicable Compliance Requirement: Schedule of Expenditure of Federal Awards Reporting and Period of Performance On January 1, 2024, the campus converted from the Kuali Financial System (KFS) to the Oracle Cloud financial system (AE). There was a pre-conversion blackout period from mid-November 2023 through January 1, 2024. Additionally, as part of this transition, advance account balances were not initially migrated and were subsequently moved into AE projects. This resulted in changes to how these balances were tracked and processed. Initially, these balances were placed in a single project, and there were delays in processing liquidations until balances could be reconciled and distributed to the individual projects established for each sub awardee. Due to these delays and the pre-conversion blackout period, a backlog of transactions was created. Reconciliations and liquidations were subsequently processed in September 2024. As of September 2024, the process for advance liquidations has been implemented, including distributing balances to the appropriate projects. These procedures are now in place and have been fully implemented through the established process. For inquiries regarding this finding, please contact Mario Reina-Guerra at mreinaguerra@ucdavis.edu.

View Audit 394932

Finding 1187287 (2025-001)

Material Weakness 2025

City of Baldwin Park

CA

Reporting § 200.327

Corrective Actions: Housing Authority of the City of Baldwin Park (HACBP) is committed to full compliance with all CDBG reporting requirements and will ensure that future submissions are accurate, timely, and properly documented. HACBP has implemented the following corrective actions: • Established ...

Corrective Actions: Housing Authority of the City of Baldwin Park (HACBP) is committed to full compliance with all CDBG reporting requirements and will ensure that future submissions are accurate, timely, and properly documented. HACBP has implemented the following corrective actions: • Established an internal reporting calendar with earlier internal deadlines to ensure adequate time for review and submission. • Documented key reporting procedures to strengthen continuity and reduce reliance on individual staff knowledge. • Initiated cross training to ensure multiple staff members can support CDBG reporting functions as needed. • Implemented automated reminders and tracking tools to improve oversight of reporting cycles. Name of Responsible Person: Okina Dor, Director of Community Development Ryan Mulligan, Housing Manager

View Audit 394922

Finding 1187286 (2025-003)

Material Weakness 2025

University of La Verne

CA

Student Financial Aid Questioned Costs Subrecipient Monitoring

Finding 2025-003 – Special Test and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance (See table in Management's Corrective Action Plan"). Condition/Context – Out of a population of approximately 1,000 student status changes a...

Finding 2025-003 – Special Test and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance (See table in Management's Corrective Action Plan"). Condition/Context – Out of a population of approximately 1,000 student status changes and 230 permanent address changes, a sample of 74 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2024-2025 academic year. Auditors believe this to be a representative sample although not a statistical sample. The enrollment information and withdrawal, address change, or graduation date per the University’s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Corrective Action Plan: The finding has been addressed through staffing changes and scheduled reporting which took effect January 2026. The office of the University Registrar did not previously have a dedicated staff member to submit reports in a timely manner. With the departure of the Associate Registrar in April 2025, the task fell to several staff members to share the responsibility along with their other tasks. The office currently has an assistant registrar as well as a transcript evaluator who share the responsibility and submit reports once every 30 days, with the exception of winter reporting, which is on a different schedule due to breaks. Internal controls have been revised to check conferral dates prior to submitting the enrollment report for the Main Campus. Name of Contact Person: Julie Khella, University Registrar at jkhella@laverne.edu Projected Completion Date: This was corrected as of March 22, 2026

View Audit 394918

Finding 1187265 (2025-001)

Material Weakness 2025

City of Fremont

CA

Subrecipient Monitoring Reporting

Reference Number: 2025-001 Awarding Agency: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Award Number: B-24-MC-06-0011 Federal Award Year: Fiscal Year Ended June 30, 2024 Category of Finding: Re...

Reference Number: 2025-001 Awarding Agency: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Award Number: B-24-MC-06-0011 Federal Award Year: Fiscal Year Ended June 30, 2024 Category of Finding: Reporting Type of Finding: Instance of Noncompliance; Significant Deficiency in Internal Control Over Compliance 1. Person responsible: CDBG Administrator 2. Corrective Action Plan: The City of Fremont agrees with the finding and recommendation. To strengthen compliance with FFATA reporting requirements, program staff will provide the subrecipient or contractor with the FFATA reporting notice, including the request for the five most highly compensated officers, at the same time the contract is sent for signature. Aligning these documents will improve tracking, as the subrecipient or contractor will return both the signed contract and the FFATA reporting notice together. Once staff receives the fully executed contract, the FFATA reporting system will be updated promptly. A screenshot showing the date and time of the submission will be retained in the contract file to document timely reporting and ensure continued compliance. 3. Anticipated implementation date: April 1, 2026

View Audit 394903

Finding 1187259 (2025-003)

Material Weakness 2025

Zuni Public Schools

NM

Reporting Significant Deficiency

Corrective Action Plan 2025-003 Non-Compliance with JOM Annual Report Submission Federal Program Information Funding Agency US Bureau of Indian Education Title: Johnson O’Malley Federal Assistance Listing: 15.130 Pass Through Zuni Tribe Award Year 2022-2027 Responsible Official’s Plan Due to unfores...

Corrective Action Plan 2025-003 Non-Compliance with JOM Annual Report Submission Federal Program Information Funding Agency US Bureau of Indian Education Title: Johnson O’Malley Federal Assistance Listing: 15.130 Pass Through Zuni Tribe Award Year 2022-2027 Responsible Official’s Plan Due to unforeseen circumstances, the Federal Programs Director for Zuni Public Schools retired mid year. Because of the abrupt timing of the retirement, the new Federal Programs Director did not receive an optimal amount of training. Additional training has been received regarding federal fund report compliance. The Johnson O’Mallley report referenced in the finding has been completed and submitted. Specific corrective action plan for funding: It is being completed and will be submitted by the new Federal Programs Director, Ms. Florence Acque. Timeline for completion of corrective action March 31, 2026 Employee Position responsible for meeting the timeline: Florence Acque Federal Programs Director

View Audit 394863

Finding 1187258 (2025-001)

Material Weakness 2025

Autonomous Municipality of Caguas

PR

Reporting § 200.302 § 200.303 § 200.450

VIEWS OF RESPONSIBLE OFFICIALS Management reviewed the reporting process and identified that the discrepancy resulted from reliance on PMS drawdown and cash-basis payment activity rather than cumulative accrualbased expenditures recorded in SAP. Internal procedures have been revised to ensure that L...

VIEWS OF RESPONSIBLE OFFICIALS Management reviewed the reporting process and identified that the discrepancy resulted from reliance on PMS drawdown and cash-basis payment activity rather than cumulative accrualbased expenditures recorded in SAP. Internal procedures have been revised to ensure that Line 10.e reflects total cumulative expenditure recorded on an accrual basis, consistent with the accounting records. Implemented or Planned Corrective Measures: 1. Management Action: The interim SF-425 for Grant 02TD0022301 was formally reviewed on February 11, 2026, corrected to properly reflect cumulative expenditures in Line 10.e, and resubmitted through the Payment Management System (PMS). 2. Management Meeting: On February 25, 2026, a formal meeting was held with the Fiscal Team, Program Director, Sub-Director, Budget/Fiscal Analyst, and Fiscal Consultant to review the finding and establish the enhanced corrective plan. 3. Corrective Measure Related to Root Cause: The reporting process has been revised to ensure that all SF-425 reports are prepared using cumulative accrual-based expenditure data directly extracted from SAP, consistent with accrual accounting principles and 2 CFR §200.302(b)(2). This enhancement strengthens internal controls over financial reporting in accordance with 2 CFR §200.303 4. Implementation of a formal reconciliation process between the general ledger (SAP), supporting expenditure reports, and the SF-425 prior to submission. 5. Comprehensive Preventive Review: Management initiated a comprehensive review of all SF-425 reports submitted from July 1, 2025, to the present. This review includes reconciliation of Lines 10.e and 10.f to SAP general ledger data to confirm compliance with accrual-based reporting standards. The review will be completed no later than March 30, 2026. Results will be formally documented in accordance with the Federal Reporting Procedures Manual and presented to the Governing Board at its meeting on March 30, 2026. 6. Structural Improvements Implemented: 1. Budget/Fiscal Analyst formally responsible for extracting cumulative data from SAP, preparing SF-425, and completing standardized reconciliation of Lines 10.e and 10.f. 2. Fiscal Consultant responsible for independent review, validation of compliance with 2 CFR §§200.302 and 200.303, certification, and submission in PMS. 3. Implementation of a standardized reconciliation worksheet. 4. Training for fiscal personnel scheduled for March 5, 2026, covering revised procedures and Uniform Guidance requirements. 7. Governance and Monitoring: • Adoption of the formal Federal Reporting Procedures Manual. • Establishment of an Annual Federal Reporting Calendar reviewed monthly. • Monitoring by the Sub-Director with documentation in fiscal meeting minutes. • Formal presentation of the audit finding and revised procedures to the Governing Board on March 30, 2026. 8. All corrective actions are expected to be fully implemented no later than March 30, 2026. IMPLEMENTATION DATE March 30, 2026 RESPONSIBLE PERSONS Margot Vélez Meléndez, Director of Head Start Program

View Audit 394859

Finding 1187241 (2025-006)

Material Weakness 2025

Municipality of Maricao

PR

Subrecipient Monitoring Reporting § 200.303 § 200.328 § 200.329

The Municipality agrees with the finding and stated that it will implement corrective actions to improve compliance with reporting requirements. Management plans to formalize reporting procedures, assign responsible personnel, and require reconciliations between reported amounts and accounting recor...

The Municipality agrees with the finding and stated that it will implement corrective actions to improve compliance with reporting requirements. Management plans to formalize reporting procedures, assign responsible personnel, and require reconciliations between reported amounts and accounting records prior to submission of reports to ACUDEN, along with enhanced supervisory review. Implementation Date: July 1, 2026 Responsible Person: Mr. Luis A. Velez Rivera, Finance Director

View Audit 394852

Corrective Action Plans

Filters