Corrective Action Plans

Finding 1190988 (2025-012)

Material Weakness 2025

State of Delaware

DE

Matching / Level of Effort / Earmarking Special Tests & Provisions Significant Deficiency § 200.303

Reference Number: 2025-012 Prior Year Finding: 2024-006 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: 2025-012 Prior Year Finding: 2024-006 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: Special Tests and Provisions – Employer Experience Rating Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: The Division should review and enhance procedures and controls to ensure that employer experience rates are properly calculated and applied. Explanation of disagreement with audit finding: Disagreement with Finding-New Employer Rate Assignment Action taken in response to finding: We disagree with the finding as we believe the employer’s account effective date and liability status were established in accordance with the applicable state UI laws and regulations. Documentation can be provided to substantiate this determination. Account# 69821 was established in November of 2024 with a liability date of 04/2013 per employer’s application on file, which gave the employer a new employer rate of 2.8. After my discussion with the auditor on 3/19/26, I pulled the folder to further investigate. Based on this review, we conclude that the rate assignment was accurate and compliant, and therefore the finding appears to be based on a misunderstanding of the employer’s account status or the applicable rate criteria. The business already implemented a corrective action plan in 2025 which entailed changing how the calculation is performed. This calculation is now done outside of the Mainframe system in compliance with Title 19 rules with results uploaded into the system after calculation. The UI program successfully provided an auditable population for calendar year 2025 Name(s) of the contact person(s) responsible for corrective action: Angela Hackett, Administrator Planned completion date for corrective action plan: We have internal controls in place to mitigate the risk of an incorrect rate being assigned to a new employer. This issue was corrected in 2025 when finding was first originally presented.

View Audit 395248

Finding 1190986 (2025-011)

Material Weakness 2025

State of Delaware

DE

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 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 1190984 (2025-010)

Material Weakness 2025

State of Delaware

DE

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Reference Number: 2025-010 Prior Year Finding: 2024-004 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: 2025-010 Prior Year Finding: 2024-004 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: Eligibility Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should review and enhance procedures and controls to ensure that claimant eligibility is properly determined, that documentation supporting claimant eligibility is retained, and that documentation 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: For 3 of 60 claimants, the Division was unable to provide documentation that the claimant provided weekly updates. These cases (sample 2,7 and 36) relate to claimant weekly certifications and their responses to required eligibility questions for the applicable benefit weeks. Due to existing mainframe system limitations, the Division does not have the ability to directly view all claimant responses within the system interface. In preparation for the CLA review, Application Support generated a comprehensive report capturing weekly certification responses for all sampled claimants, based on Social Security Numbers. However, three claimants did not appear on this report, and therefore their responses could not be verified at the time of review. The Division has identified both short-term and long-term corrective actions to address this discrepancy:  Short-term solution: A service ticket has been submitted to the Application Support team to investigate and resolve the issue that caused these claimants to be excluded from the report. Once resolved, future reports are expected to consistently capture all claimant responses associated with weekly certifications. * Long-term solution: The Division recognizes the need for a modernized system to improve the efficiency and reliability of claims processing and adjudication. Current case management systems are outdated and have limited functionality. Implementation of an updated system will allow for automated capture of weekly certification responses, improved data accessibility, and enhanced identification of potential compliance issues requiring investigation. Name(s) of the contact person(s) responsible for corrective action: Rachael Griffith, UI Administrator Planned completion date for corrective action plan: March 31, 2027

View Audit 395248

Finding 1190972 (2025-004)

Material Weakness 2025

State of Delaware

DE

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Reference Number: 2025-004 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division: Division of Public Health Federal Program: WIC Special Supplemental Nutrition Program for Women, Infants, and...

Reference Number: 2025-004 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division: Division of Public Health Federal Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Award Number and Year: 241DE701W1003 (10/1/2023 – 9/30/2024) Compliance Requirement: Cash Management Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: The Division should enhance procedures and controls to ensure that drawdown requests 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: The Division confirmed the drawdown transaction was accurate and appropriate. The Division reiterated the Cash Management procedure to all staff and confirmed their understanding. In addition, the Division has in place a review process for new stsaff regarding procedures with confirmation of completion. There is an established training manual which has been reviewed to ensure it contains the most update to date process. Manuals and procedures will be reviewed regularly and updated, as needed. Name(s) of the contact person(s) responsible for corrective action: Gary Owens – primary Deborah Fisher and Jennifer Heesh – backups Planned completion date for corrective action plan: March 31, 2026.

View Audit 395248

Finding 1190944 (2025-001)

Material Weakness 2025

Uintah Basin Medical Center

UT

Material Weakness Significant Deficiency Matching / Level of Effort / Earmarking

2025-001 - Policies and Procedures for United Stated Department of Agriculture Reserve Funds Corrective action planned: Upon discovery of the missing documentation, the Medical Center’s finance department immediately initiated a review of the USDA loan agreement. The following actions have been take...

2025-001 - Policies and Procedures for United Stated Department of Agriculture Reserve Funds Corrective action planned: Upon discovery of the missing documentation, the Medical Center’s finance department immediately initiated a review of the USDA loan agreement. The following actions have been taken to remediate the material weakness: ● Policy Development: Management has drafted and implemented a formal “USDA Reserve Fund Policy.” This document explicitly outlines the annual funding requirements and the specific protocols for the disbursement and use of funds. ● Internal Control Implementation: We have established a monthly reconciliation process to verify that the required amounts are transferred and maintained timely. ● Resolution of Underfunding: As noted by the auditors, any historical funding discrepancies were fully addressed and rectified by September 2025. The accounts are currently funded in accordance with the loan covenants. Anticipated completion date: Completed September 2025 Contact person responsible for corrective action: Brent Hales, CFO

View Audit 395218

Finding 1190943 (2025-001)

Material Weakness 2025

El Dorado County Community Health Center

CA

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Action Plan: Subsequent to year-end, management has deposited the required funds into the reserve account to bring the organization into compliance with the USDA loan agreement. To prevent recurrence, management will strengthen its monitoring of debt covenant and reserve requirements by i...

Corrective Action Plan: Subsequent to year-end, management has deposited the required funds into the reserve account to bring the organization into compliance with the USDA loan agreement. To prevent recurrence, management will strengthen its monitoring of debt covenant and reserve requirements by implementing the following controls: •Establish a tracking schedule for all loan-related requirements, •Incorporation of reserve funding requirements into the organization’s cash flow planning process, and •Review by appropriate management personnel to ensure timely compliance with all loan agreement provisions. Responsible Party: Judy Stein, CFO Estimated Completion: 03/31/2026

View Audit 395213

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

Finding 1190937 (2025-005)

Material Weakness 2025

Rider University

NJ

Student Financial Aid Significant Deficiency

2025-005 Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.063, 84.268, 84.007 Recommendation: We recommend the University review and strengthen its policies and procedures for completing R2T4 calculations to ens...

2025-005 Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.063, 84.268, 84.007 Recommendation: We recommend the University review and strengthen its policies and procedures for completing R2T4 calculations to ensure accurate inputs. 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. After review the University noted this was an isolated instance of human error. The effective date for the withdrawal was imputed incorrectly as 2/27/2025, however, the correct effective date was 2/17/2025. Rider University will ensure the Financial Aid Administrator completing this task is attentive to eliminate any errors. 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 1190934 (2025-004)

Material Weakness 2025

Rider University

NJ

Student Financial Aid Subrecipient Monitoring Significant Deficiency

2025-004 Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the University implement policies and monitoring procedures to ensur...

2025-004 Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the University implement policies and monitoring procedures to ensure Title IV credit balances are either refunded to students in a timely manner or supported by documented written authorization. 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. This was an isolated instance due to prorated tuition charge that was excluded during the Title IV credit balance assessment. The University will work with OIT to ensure the systemic review process is inclusive of all prorated charges. Rider has updated the university’s frequency in their Reporting procedures to ensure this process is completely 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 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 1190929 (2025-002)

Material Weakness 2025

Rider University

NJ

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

2025-002 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University strengthen its review procedures over student award packages, including a review at the start of each academic year, to ensure Direct Loans are awarded in accordance with grade level and...

2025-002 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University strengthen its review procedures over student award packages, including a review at the start of each academic year, to ensure Direct Loans are awarded in accordance with grade level and dependency status limits. We also recommend the University review all ISIR codes and resolve any that are necessary. 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 University will ensure all student award packages and ISIR codes are reviewed and resolved prior to disbursing any Title IV funding. No additional Unsubsidized Loan will be awarded without a Parent PLUS Loan denial received from COD and on file with the Financial Aid Office. Rider has updated the University’s packaging procedures to ensure this process is implemented. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Watford Planned completion date for corrective action plan: Effective Immediately

View Audit 395206

Finding 1190893 (2025-001)

Material Weakness 2025

Northwest Nazarene University

ID

Student Financial Aid Reporting Significant Deficiency

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 1190883 (2025-002)

Material Weakness 2025

Community College District of Gogebic County

MI

Reporting 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 Student Financial Aid Reporting

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 1190851 (2025-002)

Material Weakness 2025

Independent School District No. 624

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER (ALN 10.553, 10.555, 10.556, 10.582, AND 10.559) 2025-002 Internal Control Over Compliance With Federal Suspension and Debarment Re...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER (ALN 10.553, 10.555, 10.556, 10.582, AND 10.559) 2025-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster federal programs. During our audit, we noted the District did not have sufficient controls in place within its child nutrition cluster federal programs to ensure compliance with federal requirements related to assuring that the District was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to assure that district personnel are following the requirements of the Uniform Guidance related to suspension and debarment, including maintaining appropriate documentation. Official Responsible – Andi Johnson, Director of Finance. Planned Completion Date – June 30, 2026. Disagreement With or Explanation of Finding – The District is in agreement with this finding. Plan to Monitor – Andi Johnson, Director of Finance, will review and update procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future.

View Audit 395145

Finding 1190829 (2025-011)

Material Weakness 2025

Second Judicial District Court

NM

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.1

Recommendation We recommend implementing a Program Improvement Plan between the Title IV-E team and Fostering Connections to ensure that adoption cases potentially eligible for extended subsidies are processed promptly upon consideration, with the necessary agreements executed in a timely manner, i....

Recommendation We recommend implementing a Program Improvement Plan between the Title IV-E team and Fostering Connections to ensure that adoption cases potentially eligible for extended subsidies are processed promptly upon consideration, with the necessary agreements executed in a timely manner, i.e., before the children in question turn 18. Management Response Corrective Action The Office of Performance and Accountability Director will work with the Adoption and Kinship Unit Supervisor to establish a biannual review of payments to adoptive parents to verify if cases need to be closed. Due Date of Completion: June 30, 2026 Responsible Person(s) Office of Performance and Accountability Director

View Audit 395103

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 1190825 (2025-001)

Material Weakness 2025

Usd #203, Piper, Kansas

KS

Eligibility School Nutrition Programs Significant Deficiency

Management Plans to develop proper written policies and procedures over the elibility process that ensures indivdiuals are eligible and proper documentation is maintained

View Audit 395093

Finding 1190777 (2025-004)

Material Weakness 2025

Prairie Inn Corporation

ND

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not have a separate review over the budget worksheet...

Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not have a separate review over the budget worksheet HUD-92457-A by someone other than the preparer prior to submitting it to HUD. We will implement controls to ensure the budget worksheet HUD-92457-A is reviewed by someone other than the preparer prior to being submitted to HUD. Josh Plecity, Finance Director Anticipated Completion Date: 12/31/2026

View Audit 395076

Finding 1190776 (2025-003)

Material Weakness 2025

Prairie Inn Corporation

ND

Cash Management HUD Housing Programs Significant Deficiency

Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not deposit project funds in a federally insured acc...

Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. The Corporation did not have the deposit amount determined timely enough to have the project funds deposited within 60 days of the fiscal year end. We will implement controls to ensure the required amount of project fund are deposited within 60 days following the end of the fiscal year. Josh Plecity, Finance Director Anticipated Completion Date: 12/31/2026

View Audit 395076

Finding 1190766 (2025-003)

Material Weakness 2025

Muncipality of Juncos

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF JUNCOS 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, 202...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF JUNCOS 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. Alfredo Alejandro Carrión, Mayor Contact Person: Mrs. Iris J. Ramos Morán, Finance Director Phone: (787)734-0335 Original Finding Number: 2025-003 Statement of Concurrence or Non concurrence: We do not concur with the auditors’ finding Corrective Action: The Municipality does not agree with the finding because we understand that it is the responsibility of the corresponding pass-through agency, which is why we did not request a review and modification of the budget. For the next fiscal year, the Municipality will remain vigilant in meeting the compliance requirements for the program. Implementation Date: Fiscal year 2025-2026. Responsible Person: Iris J. Ramos Morán

View Audit 395061

Finding 1190736 (2025-001)

Material Weakness 2025

Redwoods Rural Health Center, Inc.

CA

Special Tests & Provisions Eligibility Significant Deficiency

Management's Response: Management has created the following Corrective Action Plan: 1. Redwoods Rural Health Center (RRHC) will implement a monthly quality review process, to determine that only patients who correctly complete a SFDP application and provide supporting documentation receive any eligi...

Management's Response: Management has created the following Corrective Action Plan: 1. Redwoods Rural Health Center (RRHC) will implement a monthly quality review process, to determine that only patients who correctly complete a SFDP application and provide supporting documentation receive any eligible discounts. 2. Additionally, on a quarterly basis, a sample of Sliding Fee Discount Applications will be selected and reviewed for accuracy of the SFDP calculation. 3. Reviews will be performed by Revenue Cycle department staff and submitted to Patient Intake and Eligibility Staff as an on-going training agenda item. Reviews will be performed utilizing the Income Detail/Sliding Fee Schedule report which pulls data from the information entered within the specified timeframe. See related Board approved Sliding Fee Discount Policy. Responsible Party: Billing Manager, Front Desk Supervisor, Medical Operations Manager Completion Date: This plan has been created as of December 16th, 2025, and implementation will begin effective immediately.

View Audit 394933

Finding 1187286 (2025-003)

Material Weakness 2025

University of La Verne

CA

Student Financial Aid Subrecipient Monitoring Reporting

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

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Finding 1187284 (2025-001)

Material Weakness 2025

University of La Verne

CA

Special Tests & Provisions Student Financial Aid Significant Deficiency

FINDING 2025-001 – Special Tests and Provisions – Return of Title IV Funds: Significant Deficiency in Internal Control over Compliance; (See table in "Management's Corrective Action Plan"); Condition/Context – Auditors selected a sample of 20 students out of a population of 109 that were identified ...

FINDING 2025-001 – Special Tests and Provisions – Return of Title IV Funds: Significant Deficiency in Internal Control over Compliance; (See table in "Management's Corrective Action Plan"); Condition/Context – Auditors selected a sample of 20 students out of a population of 109 that were identified by the University as having received some federal assistance and withdrew from the University during the year under audit. Auditors believed this to be a representative sample of the population; however, it was not a statistical sample. Corrective Action Plan: The finding has been addressed through the implementation of our FY2024 Corrective Action Plan. The Office of Financial Aid has collaborated with the University Registrar to develop a comprehensive report identifying non-completed courses inclusive of all grade codes. This report is reviewed on the day following faculty submission of final grades for both semester and modular terms. Students subject to R2T4 processing are identified by the Associate Director of Compliance & Special Programs and subsequently assigned to a team of three Program Managers for COD processing. Timely review of this report ensures that all required funds are returned within the 45-day regulatory timeframe. Internal controls have been revised to include a secondary review of all processed R2T4’s. Additionally, an internal control document will be established to demonstrate that R2T4 calculations were reviewed for accuracy and completeness. Name of Contact Person: Laura Evans, Director of Financial Aid at levans2@laverne.edu Projected Completion Date: This was corrected as of March 22, 2026

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Finding 1187264 (2025-001)

Material Weakness 2025

Independent School District 719 Prior Lake-Savage Area Schools

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs § 200.318

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER (ALN 10.555 AND 10.553) 2025-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summar...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER (ALN 10.555 AND 10.553) 2025-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 and 2 CFR § 200.318-327 requires Independent School District No. 719, Prior Lake-Savage Area Schools (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster federal programs. During our audit, we noted the District did not have sufficient controls in place within its child nutrition cluster federal programs to ensure compliance with federal requirements related to assuring that the District was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to assure that district personnel are following the requirements of the Uniform Guidance related to suspension and debarment, including maintaining appropriate documentation. Official Responsible – The District’s Executive Director of Business Services, Lisa Rider. Planned Completion Date – June 30, 2026. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The District’s Executive Director of Business Services, Lisa Rider, will assure appropriate internal controls and procedures are in place to ensure compliance with suspension and debarment requirements.

View Audit 394893

Corrective Action Plans

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