Corrective Action Plans

Finding Number: 2025-030 Planned Corrective Action: As part of continuous process improvement, the Office of Information Technology (OIT) is in the process of implementing additional improvement measures. Anticipated Completion Date: August 31, 2026 Responsible Contact Person: Mark Stich

Finding Number: 2025-029 Planned Corrective Action: Security controls will be implemented at the application/system level. Anticipated Completion Date: June 30, 2028 Responsible Contact Person: Kevin Wiggins, Information Security Manager

Finding Number: 2025-028 Planned Corrective Action: FDCF will perform periodic monitoring and issue a policy refresher to ensure child support sanctions are timely reviewed and properly imposed. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Robert Hogan, Chief of Quality Management Terri Lynch, Director of ESS Operations

Finding Number: 2025-020 Planned Corrective Action: Bureau of Epidemiology budget staff worked with the Department’s Office of Budget & Revenue Management (OBRM) to enhance controls to ensure compliance. Moving forward, staff will ensure the following: • Prior to sending the financial reports for approval if any adjustments are needed, send email of the correction (TR58/TR51) for OBRM to record on their reconciliation report. • Any notes that are made in the Cooperative Agreement Management Platform that are not seen on the financial reports extracted for approval will need to be also noted on the financial reports next to the appropriate project. • Send the financial reports with our recommendations to receive approval from OBRM. • The authorized official in OBRM will then sign off next to the amounts to show that there was an agreement of numbers. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Brianna Caprioni

Finding Number: 2025-019 Planned Corrective Action: Bureau of Epidemiology staff will implement a second level review on all expenditures to ensure they occurred in the authorized period of performance and make corrections when errors are identified. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Brianna Caprioni

Finding Number: 2025-017 Planned Corrective Action: Beginning in the 2025-26 fiscal year, the Immunization Section implemented a policy requiring field staff to complete a compliance site visit to all providers in their assigned areas at least annually, rather than the two-year requirement established by the Centers for Disease Control and Prevention (CDC) Vaccines for Children program. Spreadsheets were created to track assigned sites and due dates. Completion of compliance visits has also been added to field staff performance standards. The new policy also updated the process for conducting and documenting Orientation Site Visits (OSR). The program requires staff to conduct OSRs in person. Documentation is uploaded in CDC’s Provider Education, Assessment, and Reporting online system, and back-up documentation is uploaded to a FDOH shared drive and reviewed by the field staff’s supervisor. The supervisor maintains a spreadsheet with information on site visits and OSRs and follows up with staff on any missing documentation. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Tom Bendle

Finding Number: 2025-016 Planned Corrective Action: Immunization Section staff will implement a second level review on all expenditures to ensure they occurred in the authorized period of performance and make corrections when errors are identified. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Tom Bendle

Finding Number: 2025-014 Planned Corrective Action: Expenditures reviewed were for services or travel that occurred in June at the end of the grant budget period/state fiscal year but were paid by the Florida Department of Health (Department, FDOH) in July. During this time new Other Cost Accumulators (OCA) are created to match the new budget period/state fiscal year. Of the 16 expenditures provided to the Public Health Emergency Preparedness Program (PHEP) for review, 11 were for purchasing card (Pcard) charges for travel that occurred at the end of June but cleared in July. Previous year’s codes are not available when clearing Pcard charges from a previous fiscal year. The remaining expenditures were for payments that were redistributed by finance and accounting and could not be charged to current fiscal year OCAs once the new fiscal year began. Language has been added to the PHEP’s checkbook review process to specifically identify expenses that occur at the end of a budget period/fiscal year but are cleared or paid at the beginning of the next fiscal year. A correction will be submitted to move those expenses to the previous fiscal year as appropriate. Anticipated Completion Date: Completed Responsible Contact Person: Jennifer Coulter

Finding Number: 2025-006 Planned Corrective Action: Effective July 1, 2025, FCOM implemented new processes and procedures to enhance FFATA reporting controls and ensure the accuracy and timeliness of the subaward data reported in the SAM.GOV. Anticipated Completion Date: 7/1/2025 Responsible Contact Person: Tisha Womack

Finding Number: 2025-013 Planned Corrective Action: Effective July 1, 2025, FCOM implemented new processes and procedures to enhance FFATA reporting controls and ensure the accuracy and timeliness of the subaward data reported in the SAM.GOV. Anticipated Completion Date: 7/1/2025 Responsible Contact Person: Tisha Womack

Finding Number: 2025-012 Planned Corrective Action: Security controls will be implemented at the Department’s secure remote access gateway. Additionally, security controls will be implemented at the application/system level. Anticipated Completion Date: The dates are June 30, 2027, and December 31, 2028, respectively. Responsible Contact Person: The contacts are Michele Baxley-Branch, Service Maintenance Process Owner, and Kevin Wiggins, Information Security Manager, respectively.

Finding Number: 2025-011 Planned Corrective Action: FCOM submitted a Legislative Budget Request to obtain funding for resources to implement an Identity Access Management tool. The estimated cost is $990,550. The estimated resolution date is June 30, 2027, provided FCOM receives funding to resolve the issue. Anticipated Completion Date: June 30, 2027 Responsible Contact Person: Roosevelt Petithomme/Wendy Castle

Finding Number: 2025-009 Planned Corrective Action: FCOM is working with the development team to remediate the listed security controls and will develop the necessary changes by June 30, 2026. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Roosevelt Petithomme/Paul Forrester

Finding Number: 2025-008 Planned Corrective Action: In the 2026 Legislative Session, FCOM submitted a Legislative Budget Request to obtain funding for resources to implement an Identity Access Management tool which would resolve this finding. The estimated cost is $990,550. The estimated resolution date is June 30, 2027, provided FCOM receives funding to resolve the issue. Anticipated Completion Date: June 30, 2027 Responsible Contact Person: Roosevelt Petithomme

Finding Number: 2025-007 Planned Corrective Action: FCOM submitted a Legislative Budget Request to obtain funding for resources to ensure system code changes are corrected; however, FCOM is continuing development of the functional design documentation. The estimated resolution date is June 30, 2027. Anticipated Completion Date: June 30, 2027 Responsible Contact Person: Roosevelt Petithomme/Paul Forrester

Finding Number: 2025-005 Planned Corrective Action: Effective July 1, 2025, FCOM implemented new processes and procedures to enhance FFATA reporting controls and ensure the accuracy and timeliness of the subaward data reported in the SAM.GOV. Anticipated Completion Date: 7/1/2025 Responsible Contact Person: Tisha Womack

Finding Number: 2025-003 Planned Corrective Action: To address this finding, FNW immediately implemented a temporary solution. On or about September 8, 2025, FNW created a ticket to commence work on a permanent solution to address the audit finding. The solution deployed on March 18, 2026. Anticipated Completion Date: March 18, 2026 Responsible Contact Person: Terricka Washington, Division of Food, Nutrition and Wellness Information Office/LaSharonté Williams-Potts, Assistant Division Director

Corrective Action Plan 2025-003: Student Financial Aid and Accounts Receivable will work in coordination to sync the process of importing files and posting to accounts on the same day. Our new ERP has streamlined reporting to COD and catches and corrects any date discrepancies between the two systems. This finding was directly related to the migration from our old system and the disruption of data flow. Additionally, a review for matching COD disbursement dates will now be included during the monthly reconciliation process moving forward as a second layer of quality control. Anticipated Completion Date: June 30, 2026 Contact Person: Mary Reed, Director of Financial Aid & Advising

Corrective Action Plan 2025-002: This finding is related to the transition to a new Jenzabar One (J1) ERP system. The Jenzabar Financial Aid (JFA) module, while now integrated into the broader J1 suite, remains a stand-alone solution rather than a fully native component. As a result, Ottawa University needed to modify its financial aid refund disbursement processes to ensure accurate and efficient data flow between systems. These adjustments created challenges in achieving the timely distribution of student refunds. The primary issue involved the timely processing of PLUS Loan refunds. Parent IDs for these refunds were extracted from financial aid data in JFA and established as individual vendors in J1. These IDs then needed to be properly linked to the corresponding student before any parent refunds could be issued. To address this, Financial Aid has designated staff to oversee the creation and linking of parent IDs in J1 to ensure timely processing. Additionally, reports have been developed to identify accounts eligible for refunds, helping to ensure compliance with the 14-day requirement. The Accounting Department also encountered challenges related to vendor setup and the ability to process student refunds in batches. To address these issues, we collaborated with the J1 support team and IT to customize the system, ensuring that student refund checks could be processed and formatted in accordance with bank specifications. While we were not initially prepared for these challenges and had to adapt throughout the process, a solution has since been implemented. As a result, check printing has become an efficient and streamlined operation. The Student Accounts Receivable Office, Controller’s Office, Financial Aid, and IT departments are actively collaborating to establish a more structured and efficient process for managing Federal Student Aid. The first step has been to implement a weekly workflow with clearly defined responsibilities and completion timelines as follows: Financial Aid posts all activity at the beginning of the week, followed by Student Accounts generating credit balance refund reports and initiating student refunds. Accounting then completes the process by issuing refunds to students via check or direct deposit. In addition, Student Accounts and IT are working to develop a datespecific report to identify students with current financial aid disbursements who have outstanding credit balances. This detective control report will be reviewed weekly, and refunds will be processed in accordance with the established workflow. The departments are also developing a detailed Accounts Receivable Aging Report to help the Receivables team more effectively identify any students who have a credit balance. This effort is intended to ensure full compliance with the 14-day requirement outlined in the Federal Student Aid Handbook. Anticipated Completion Date: June 30, 2026 Contact Person: Heather Long, Director of Student Accounts

Corrective Action Plan 2025‐001: The Registrar and the IT department are working together to ensure timely and accurate data is being transmitted on a regular schedule to the Clearinghouse as needed. When date determination exceptions occur (e.g., degrees being conferred after initial reporting or withdrawal dates being retroactively determined for administrative purposes), the Registrar’s Office, IT, and Financial Aid will work together to determine the appropriate date adjustments needed to manually update the Clearinghouse with the correct information if needed as quickly as possible. Anticipated Completion Date: June 30, 2026 Contact Person: Julie McAdoo, University Registrar

Finding Numbers: 2025-001 and 2025-002 Program: USDA Rural Rental Housing Loans – ALN 10.415 Title: Noncompliance with Loan Agreement Corrective Action Plan: The Jackson County Development Corporation (JCDC) defaulted on the USDA Rural Development loan in 2017 due to insufficient operating cash flow generated by the Walker Hill Apartments. Since that time, the Housing Authority of Jackson County (JCHA) and JCDC have actively engaged in ongoing communication with USDA Rural Development to resolve the matter. During fiscal year 2025 and continuing into 2026, JCHA has taken the following actions to resolve the default: • In January 2025, JCHA requested an appraisal from USDA Rural Development; however, Rural Development indicated that an appraisal would not be conducted until an offer was received on the property. • JCHA coordinated with a licensed broker and posted the Walker Hill development for sale on April 15, 2025, for the balance owed on the USDA note. • Due to lack of offers, the listing price was reduced to $355,000. • Two residents relocated to public housing units, and the property currently has one remaining resident. • USDA Rural Development also indicated that they would post an additional listing on their portal to assist with marketing the property. • On August 8, 2025, JCHA received a cash offer for the property and forwarded the information to USDA Rural Development for review. • USDA Rural Development ordered an appraisal on August 11, 2025; the appraisal inspection was completed October 3, 2025. • The appraisal resulted in a value of approximately $250,000. USDA Rural Development indicated that a $75,000 offer could not be accepted based on the appraised value. • The property was subsequently listed at $285,000 to solicit additional interest. • As of March 25, 2026, a potential buyer has provided proof of funds and is pursuing financing. Upon receipt of a pre-approval letter, the offer will be formally submitted to USDA Rural Development for approval. It remains the intent of JCHA and JCDC to fully resolve this matter through completion of the USDA foreclosure and disposition process. JCHA will continue to cooperate with USDA Rural Development and provide documentation, property access, and administrative support necessary to facilitate resolution. Upon final disposition of the property, JCHA anticipates dissolving the JCDC entity, thereby eliminating any remaining obligations associated with the loan. Anticipated Completion Date: Resolution is dependent upon USDA Rural Development approval of a sale or completion of foreclosure proceedings. Management anticipates resolution during fiscal year ending June 30, 2026, subject to USDA Rural Development timelines. Responsible Party: Executive Director, Housing Authority of Jackson County JCDC Board of Commissioners Respectfully Submitted,

Planned Corrective Action: The City acknowledges the finding. Based on the recommendation, the City plans to do the following: • Establish separate program/project accounts within the financial system for each WIC grant award to ensure expenditures are recorded and tracked individually by grant period. • Develop and implement written procedures requiring that all expenditures be reviewed and recorded based on the date incurred relative to the grant’s period of performance. • Perform monthly reconciliations of WIC expenditures by grant to verify that costs are accurately recorded and aligned with the appropriate funding period. • Implement period-end cutoff procedures to ensure expenditures near grant end dates are reviewed and properly assigned to the correct grant period. CHD Fiscal will begin implementing the plan by creating the program codes and will meet with WIC to establish roles for the written procedures. Anticipated Completion Date: 06/30/2026 Responsible Contact Person: Mark Menkhaus, Division Manager

Finding 2025-002 - U.S. Department of Education (ED), Title IV Student Financial Aid Programs - Federal Work-Study Community Service Requirement Not Met and Failure to Report FWS Earnings (significant deficiency): Criteria – Per 34 CFR § 675.18(g), each institution participating in the Federal Work-Study (FWS) Program must use at least 7 percent of its total FWS allocation to compensate students employed in community service activities unless the institution has received an approved waiver from the Department of Education. Per 34 CFR § 675.19(b), institution must maintain fiscal control and accountability over FWS funds and comply with all reporting requirements established by the Secretary. This includes accurately reporting FWS student earnings through required federal systems and maintaining documentation to support reported activity. Condition - Based on documentation provided for the 2024–2025 award year, the institution was authorized a total of $26,649 in Federal Work-Study funds. Of this amount, only $1,057 was identified as wages paid to students employed in community service activities. No documentation was provided to demonstrate that additional community service wages were paid or that a waiver from the U.S. Department of Education of not meeting the required 7 percent community service expenditure threshold. Additionally, during review of the institution’s 2024–2025 Federal Work-Study (FWS) activity, it was noted that FWS student earnings were not reported to the Common Origination and Disbursement (COD) System. The institution’s financial aid records and payroll registers indicate that students earned a total of $23,131 in FWS wages during the award year; however, no corresponding COD submissions or COD acknowledgment files were provided for review to demonstrate that these earnings were reported as required. Cause – The infraction appears to have resulted from failure to monitor compliance with the 7 percent FWS community service requirement and inadequate internal controls to ensure timely and accurate reporting of FWS earnings. Effect – The institution did not comply with the statutory community service spending requirement and FWS earnings were not reported through required federal reporting channels, limiting transparency and federal oversight. Questioned Costs - $0 Perspective – The Federal Work-Study Program includes explicit statutory spending and reporting requirements that are considered key compliance controls. In this instance, the institution expended approximately 4 percent of its authorized FWS allocation ($1,057 of $26,649) on community service wages, compared to the required 7 percent, resulting in a 43 percent shortfall from the required threshold. In addition, 100 percent of FWS earnings identified during testing ($23,131) were not reported to the COD System, as no submission or acknowledgment records were available. Repeat Finding – No Auditor’s Recommendation – We recommend that the institution strengthen monitoring of community service requirements and establish formal FWS reporting controls and perform periodic internal audits of FWS expenditures and reporting to identify and correct issues prior to year-end and federal reporting deadlines. Management’s Response – Per 34 CFR § 675.18(g), each institution participating in the Federal Work-Study (FWS) Program must use at least 7 percent of its total FWS allocation to compensate students employed in community service activities. Based on documentation provided for the 2024-2025 award year, the institution was authorized a total of $26,649 in Federal Work-Study funds. Of this amount, $1,057 was identified as community service wages. No documentation was provided to demonstrate that additional community service wages were paid or that a waiver from ED was requested or approved

Information on the federal program: Federal Direct Student Loans, FAL No. 84.268, June 30, 2025; Federal Pell Grant Program, FAL No. 84. 063, June 30, 2025; Federal Supplemental Educational Opportunity Grant, FAL No. 84.007, June 30, 2025; Federal Work-Study Program, FAL No. 84.033, June 30, 2025. Finding 2025-001 - U.S. Department of Education (ED), Title IV Student Financial Aid Programs- Pell Grant Disbursement Reported in Incorrect Award Year (significant deficiency): Criteria – Per 34 CFR § 690.61, institutions must ensure that Pell Grant disbursements are made and reported for the correct award year and in accordance with program requirements. Institutions are required to report Pell Grant disbursements in the correct award year and submit all disbursement records by the published COD closeout deadline for the applicable award year Disbursements not reported by the closeout deadline may not be shifted to a subsequent award year to compensate for missed reporting. Condition - For the 2024–2025 award year, testing revealed that one (1) out of ten (10) students selected for testing became eligible for a Federal Pell Grant disbursement of $204 during the 2023–2024 award year. The institution failed to process and report the disbursement in COD prior to the 2023–2024 COD closeout deadline. To compensate, the institution incorrectly posted the $204 disbursement to the student’s account and reported the payment to COD under the subsequent 2024–2025 award year. Cause – The infraction appears to have resulted from failure to monitor and comply with COD Pell Grant closeout deadlines and inadequate controls to ensure disbursements are reported in the correct award year. Effect – Pell Grant disbursement activity was reported inaccurately to the Department of Education. Reporting the disbursement in the incorrect award year compromises the accuracy and integrity of federal Pell reporting. Misreported Pell activity increases the risk of required data corrections and program review findings. Questioned Costs - $204 Perspective – Accurate and timely reporting of Pell Grant disbursements by award year is a key Title IV compliance control, as Pell Grant funding is awarded, monitored, and closed out on an annual basis. In this instance, one (1) out of ten (10) students tested (10%) had a Pell Grant disbursement that was reported in an incorrect award year due to failure to meet the applicable COD closeout deadline. Although the dollar amount involved was limited, the error demonstrates that controls designed to ensure award-year accuracy and timely COD reporting did not operate effectively. Repeat Finding – No Auditor’s Recommendation – We recommend that the institution strengthen closeout monitoring procedures, ensure award-year accuracy, and perform periodic internal reviews. Management’s Response – For the 2024–2025 award year, one (1) out of ten (10) students selected for testing became eligible for a Federal Pell Grant disbursement of $204 in the 2023-2024 award year. The institution failed to process the disbursement in COD prior to the 2023-2024 closeout deadline. To compensate, the institution incorrectly posted the $204 disbursement to the student’s account and reported the payment to COD under the subsequent 2024-2025 award year. Per 34 C.F.R. § 690.61 and the U.S. Department of Education’s Common Origination and Disbursement (COD) system requirements, institutions must report Pell Grant disbursements in the correct award year and by the published COD closeout deadline. A. Agree B. Conditions That Caused the Infraction a. Upon further review of the student’s account ledger, the institution identified that a $204 Pell Grant disbursement was incorrectly reflected for the Fall 2024 term. The student did not attend or enroll in Fall 2024; therefore, no Title IV funds should have been associated with that payment period. b. The Pell award was disbursed but was not properly aligned with the student’s actual enrollment timeline. Although the student attended Summer 2024 and Spring 2025, the institution did not submit a Student Bill Letter (SBL) for Spring 2025 because the student was enrolled in only one course. At the time, institutional practice did not require SBL submission for students enrolled less than half time or in a single course. As a result:  The Pell disbursement was not aligned with the correct payment period.  The $204 Pell award was incorrectly reflected as a Fall 2024 disbursement instead of being applied to the appropriate term.  This created a compliance issue related to Title IV disbursement timing and documentation.  Subsequent guidance from FA Solutions clarified that SBLs must be submitted for all enrolled students, regardless of enrollment intensity, to ensure proper alignment of Title IV funds with the correct payment period. C. The School’s Planned Corrective Action Plan (CAP)- The institution will implement the following corrective actions to address and prevent recurrence of this finding: a. Ledger Correction  The Student Accounts Office will revise the student’s ledger to accurately reflect the $204 Pell Grant disbursement as a Summer 2024 credit/refund, the term in which the student had eligible enrollment.  Any misapplied term references will be removed to ensure alignment with Title IV regulations. b. Policy and Procedure Update  Institutional procedures will be updated to require submission of Student Bill Letters (SBLs) for all enrolled students, including those enrolled in a single course or less than half time, when Title IV funds are involved.  This requirement will be documented in both Financial Aid and Student Accounts procedural manuals. c. Staff Training  Financial Aid and Student Accounts staff will receive training on updated SBL submission requirements and Title IV disbursement alignment.  Training will include review of payment period eligibility, enrollment intensity, and documentation standards. d. Cross Departmental Review Process  Financial Aid and Student Accounts will implement a secondary review process prior to Pell disbursement to confirm:  Enrollment for the applicable term  Presence of a submitted SBL  Correct payment period assignment D. Responsible Officials a. Dr. Gina Garlington, Financial Aid Administrator Responsible for Title IV compliance, staff training, SBL submission, and oversight of Pell disbursement procedures. b. CLA, Third Party Servicer and School’s Student Accounts Office Responsible for ledger corrections, and reconciliation of student accounts. E. Expected Timeline for Implementation a. All timelines have been complete F. Monitoring of Corrective Action Plan a. The CAP will be monitored through the following mechanisms:  Monthly reconciliation reviews between Financial Aid and Student Accounts  Random sampling of Pell disbursements to confirm correct payment period alignment.  Annual internal compliance review of SBL submissions and Title IV disbursements.  Documentation of corrective actions retained for audit and program review purposes.  Any discrepancies identified during monitoring will be addressed immediately and documented. G. Status of CAP Prior to This Finding a. This is the first occurrence of this finding for the institution. b. No prior corrective action plan existed addressing this specific issue. View of Responsible Officials- Officials agree with findings

Establish a formal reconciliation process between the general ledger and amounts reported in the FISAP; require documented review and approval of all FISAP data by the Controller or CFO prior to submission; Enhance the year-end closing timeline to ensure all relevant financial data is finalized before FISAP preparation; Develop and maintain written procedures for FISAP prepartion and review to ensure continuity during staffing transitions; Provide cross-training for key personnel involved in federal reporting to mitigate risks associated with turnover