Corrective Action Plans

Finding 1177815 (2025-002)

Material Weakness 2025

OH

Student Financial Aid Eligibility Significant Deficiency

Finding 2025-002 - Significant Deficiency in Internal Control over Compliance - Student Financial Condition Found: One undergraduate student had aggregate subsidized loans over the aggregate limit. Corrective Action Plan: Previously, Antioch College utilized loan history data from Free Application f...

Finding 2025-002 - Significant Deficiency in Internal Control over Compliance - Student Financial Condition Found: One undergraduate student had aggregate subsidized loans over the aggregate limit. Corrective Action Plan: Previously, Antioch College utilized loan history data from Free Application for Federal Student Aid (FAFSA). FAFSA data was utilized because National Student Loan Data System (NSLDS) loan history data was not always available when Antioch College prepared financial aid award letters. Due to the potential loan history discrepancies between data reported via FAFSA versus NSLDS, at the start of each academic year, Antioch College now uses NSLDS data to update loan history of each student to ensure Antioch College has the correct loan balances for each student. This procedural change was put into effect with the start of the 2025-2026 academic year. Person Responsible for Corrective Action Plan Implementation: Director of Financial Aid

View Audit 391175

Finding 1177764 (2025-003)

Material Weakness 2025

Alameda Point Collaborative

CA

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Finding Reference Number: 2025-003 Corrective Action: APC is enhancing its compliance approach for loan-related obligations, including reserve reviews and tenant documentation. Oversight of required monitoring activities will be reinforced under the direction of Renee Wright, Director of Property Ma...

Finding Reference Number: 2025-003 Corrective Action: APC is enhancing its compliance approach for loan-related obligations, including reserve reviews and tenant documentation. Oversight of required monitoring activities will be reinforced under the direction of Renee Wright, Director of Property Management. Responsible Person(s): Brett A. Mlinarich, Director of Finance; Renee Wright, Director of Property Management Anticipated Completion Date: March 31, 2026

View Audit 391146

Finding 1177725 (2025-002)

Material Weakness 2025

St. Louis Area Food Bank, Inc.

MO

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

2025-002: Lack of Operating Effectiveness on Internal Control Over Compliance for Distributions of Food Commodities Corrective Action Plan: Established three checks and balances that are currently in practice: I. Invoices are reviewed by Senior Transportation Manager to ensure signed. 2. Once review...

2025-002: Lack of Operating Effectiveness on Internal Control Over Compliance for Distributions of Food Commodities Corrective Action Plan: Established three checks and balances that are currently in practice: I. Invoices are reviewed by Senior Transportation Manager to ensure signed. 2. Once reviewed by Senior Transportation Manager, invoice is handed off to Partner Services Representative for verification of signatures and electronically scanned into centralized database. 3. Director of Operations reviews all invoices for completion. of signature in database on a weekly basis. Director of Operations uses a control sheet to check against CERES ERP system. Managements Plan: We will continue to monitor and identify any gaps in the CAP outlined above to ensure compliance with appropriate signatures is met. Name of Responsib le Person: Meredith Knopp, Chief Executive Officer Anticipated Completion Date: Implemented effective October 31, 2025

View Audit 391133

Finding 1177689 (2025-004)

Material Weakness 2025

New Mexico Human Services Department

NM

Special Tests & Provisions Subrecipient Monitoring Eligibility

2025-004 (2024-004) Special Tests and Provisions: Provider Eligibility (Significant Deficiency in Internal Controls over Compliance) What Action(s) Will be Done: Re-implementation of the recertification and revalidation processes is currently completed in the provider enrollment system. We are movin...

2025-004 (2024-004) Special Tests and Provisions: Provider Eligibility (Significant Deficiency in Internal Controls over Compliance) What Action(s) Will be Done: Re-implementation of the recertification and revalidation processes is currently completed in the provider enrollment system. We are moving forward with the revalidation/recertification implementation. Initial provider notifications (90-day notice) will be issued in March 2026. Who Will Act: Bureau Chief, Provider Enrollment Services Bureau, Medical Assistance Division When Will Action(s) be Completed: Corrective actions are expected to be implemented by June 30, 2026.

View Audit 391096

Finding 1177622 (2025-001)

Material Weakness 2025

Catholic Charities, Inc.

DE

Cash Management Eligibility Significant Deficiency

Corrective Action Plan: Catholic Charities Program Manager conducted the CACFP annual staff training on 12/17/2025 with all CACFP staff present. The annual audit was discussed. Each staff member will review all claims for accuracy before entering the claim into the State's online website for reimbur...

Corrective Action Plan: Catholic Charities Program Manager conducted the CACFP annual staff training on 12/17/2025 with all CACFP staff present. The annual audit was discussed. Each staff member will review all claims for accuracy before entering the claim into the State's online website for reimbursement. Program Manager, Joanne Varnes, will conduct case record reviews of the providers’ files/claims to ensure participants are reimbursed at the correct rate, days, and number of meals served. Contact Person Responsible for Corrective Action: Joanne Varnes, CACFP Program Manager Anticipated Completion Date of Corrective Action: December 17, 2025

View Audit 391025

Finding 1177592 (2025-002)

Material Weakness 2025

Clackamas County School District No.108

OR

School Nutrition Programs Cash Management Significant Deficiency

Estacada School District submits this Corrective Action Plan in response to audit finding SA-2025-02, included in the District’s audit report for the fiscal year ended June 30, 2025, related to the Child Nutrition Cluster federal programs. Finding SA-2025-02 – Significant Deficiency Federal Program:...

Estacada School District submits this Corrective Action Plan in response to audit finding SA-2025-02, included in the District’s audit report for the fiscal year ended June 30, 2025, related to the Child Nutrition Cluster federal programs. Finding SA-2025-02 – Significant Deficiency Federal Program: 10.553, 10.555, 10.559 Child Nutrition Cluster Condition: NSLP reimbursement claims were submitted without consistent evidence of independent review and documentation prior to submission. Cause: Staffing turnover and workload demands contributed to inconsistent review practices. Recommendation: Assign an individual other than the preparer to review NSLP reimbursement claims prior to submission and retain documentation of the review. Corrective Action Plan The District has implemented procedures requiring all NSLP reimbursement claims to be reviewed and approved by an individual independent of the preparer prior to submission. A standardized review and documentation process has been implemented to ensure review is consistently completed and retained with claim submission records. Written procedures and cross-training will continue to support consistency and continuity. Implementation Date Corrective actions were implemented during in July 2025 and are currently in place as of February 2026.

View Audit 390981

Finding 1177037 (2025-001)

Material Weakness 2025

Baptist Memorial Health Care Corporation

TN

Reporting Cash Management Eligibility

Re: Finding 2025 001 – Significant Deficiency in Internal Control Over Financial Reporting – Preparation of the Schedule of Expenditures of Federal Awards (SEFA) The Corporation agrees with the recommendation. Management acknowledges that certain federal expenditures were not initially reported on t...

Re: Finding 2025 001 – Significant Deficiency in Internal Control Over Financial Reporting – Preparation of the Schedule of Expenditures of Federal Awards (SEFA) The Corporation agrees with the recommendation. Management acknowledges that certain federal expenditures were not initially reported on the Schedule of Expenditures of Federal Awards (SEFA) in the appropriate fiscal periods due to a misunderstanding of applicable Uniform Guidance requirements and reliance on prior audit treatment. Specifically, expenditures related to Federal Emergency Management Agency (FEMA) programs were not included on the SEFA until reimbursement was received, and certain per patient payments associated with federally funded research were not initially identified as SEFA reportable. To address this matter and strengthen internal controls over the preparation and review of the SEFA, management will implement the following corrective actions: • Future FEMA expenditures will be reported on the SEFA in the fiscal year in which the projects are obligated and eligible expenditures are incurred, regardless of the timing of reimbursement. • Per patient payments received in connection with federally funded research programs will be evaluated for SEFA reporting and included as required. • A formal Standard Operating Procedures related to the preparation of the SEFA will be developed and implemented to clarify reporting requirements for obligated expenditures, per patient grant activity, and other federal awards. • Review procedures will be enhanced to include confirmation by entity and corporate leadership that all federal awards and related expenditures have been identified, evaluated, and appropriately reported on the SEFA. • Management will evaluate opportunities to complete SEFA preparation and preliminary review earlier in the audit cycle to allow for timely identification and resolution of potential reporting issues. Management believes these actions will improve the accuracy and completeness of the SEFA and reduce the risk of similar issues in future reporting periods.

View Audit 390905

Finding 1176899 (2025-001)

Material Weakness 2025

Rsu/msad No. 29

ME

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency § 200.303

2025-001 – Allowable Activities/Allowable Costs Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-001: The district has been implementing new procedures and processes as of Febru...

2025-001 – Allowable Activities/Allowable Costs Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-001: The district has been implementing new procedures and processes as of February 1, 2026, to correct the issues in question to comply with CFR(s): 2 CFR 200.303, to make sure we remain in compliance with OMB guidelines. Findings have been shared with the Food Services Director and training has been utilized from guidance and resources provided by the Maine Department of Education Nutrition Services site which include financial training and procurement practices and resources provided by the USDA School Nutrition Program regulations (7 CFR Part 210, 215, 220). Internal approvals have been revised to have not only the Food Service Director approving purchases, but an approval from the district Business Manager prior to payment of invoices to vendors. A copy of the OMB Circulars containing the CFR guidelines have been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirements are followed. The Business Manager has updated the district’s Food Service Director and central office staff of applicable guidelines to ensure compliance of all projects that is being paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2026.

View Audit 390750

Finding 1176843 (2025-002)

Material Weakness 2025

San Joaquin Delta Community College District

CA

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Views of Responsible Officials and Corrective Action Plan We concur. Management has formed an Academic Calendar Committee for pre-year review, as well as implemented automated short-term date detection in SIS and instituted a secondary review process for all R2T4 calculations.

View Audit 390685

Finding 1176837 (2025-001)

Material Weakness 2025

San Joaquin Delta Community College District

CA

Student Financial Aid Subrecipient Monitoring Eligibility

Views of Responsible Officials and Corrective Action Plan We concur. The Financial Aid Office and IT have Implemented a “Just-In-Time” eligibility verification in MyDelta. Additional manual reconciliation before disbursement has also been implemented.

View Audit 390685

Finding 1176820 (2025-001)

Material Weakness 2025

Lewis-Clark State College

ID

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Perkins Loan Program– Assistance Listing No. 84.038 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal ...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Perkins Loan Program– Assistance Listing No. 84.038 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Nursing Student Loans – Assistance Listing No. 93.364 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the short time the Financial Aid Office has had direct oversight of this process, we have substantially reduced the number of incidents. Enrollment Reporting is a top priority. Like our colleagues at other Idaho institutions, we are striving to eliminate all issues with enrollment reporting. Enrollment reports will continue to be submitted monthly. The data is reviewed at various intervals during the process by Registrar and Financial Aid staff, and the reviews are documented. Corrections and updates are provided and submitted as required. Procedures have been updated to reflect all changes and validations. Additional focus will be on the reports that overlap semesters. Timelines will be reviewed and adjusted as determined necessary Name(s) of the contact person(s) responsible for corrective action: Laura Hughes, Soo Lee Bruce-Smith, Travis Osburn, Kim Tuschhoff, and John Bender Planned completion date for corrective action plan: Immediate Implementation

View Audit 390663

Finding 1176726 (2025-001)

Material Weakness 2025

Pennsylvania College of Art & Design

PA

Student Financial Aid Reporting Significant Deficiency

Pennsylvania College of Art & Design Management’s Corrective Action Plan 6/30/25 Finding: Tuition revenue reported on the FISAP did not agree to the final audited general ledger due to timing of preparation and lack of documented reconciliation. Management Response and Corrective Action Plan: Manage...

Pennsylvania College of Art & Design Management’s Corrective Action Plan 6/30/25 Finding: Tuition revenue reported on the FISAP did not agree to the final audited general ledger due to timing of preparation and lack of documented reconciliation. Management Response and Corrective Action Plan: Management concurs with the finding. During the fiscal year, the Director of Financial Aid prepared the FISAP using tuition data obtained from the Bursar’s office in early September in order to meet the October 1 filing deadline. At that time, not all year-end adjusting journal entries had been recorded by the Controller, and a formal reconciliation of the FISAP tuition amount to the final general ledger had not been performed. To remediate this issue and strengthen internal controls over federal reporting, the College has implemented the following corrective actions: Formal Reconciliation Requirement Effective immediately, all financial data reported on the FISAP will be reconciled to the final general ledger balances after year-end adjusting entries are posted. Defined Roles and Review Process The Director of Financial Aid will prepare the FISAP using tuition revenue from the Controller-approved general ledger. The Controller will prepare and document a reconciliation between: FISAP tuition revenue General ledger tuition revenue The Chief Financial Officer will review and sign off on the reconciliation prior to FISAP submission. Responsible Officials: Controller (reconciliation), Director of Financial Aid (FISAP preparation), CFO (final review) Implementation Date: Effective for the June 30, 2026 reporting cycle.

View Audit 390636

Finding 1176705 (2025-001)

Material Weakness 2025

Start Early

IL

Allowable Costs / Cost Principles Period of Performance Significant Deficiency

here is no disagreement with the audit finding. Action taken in response to finding: In fiscal year 2025, Start Early used a payroll system that, after a pay period was locked for processing, would not allow supervisors who missed timecard approvals to go back and approve after the period was locked...

here is no disagreement with the audit finding. Action taken in response to finding: In fiscal year 2025, Start Early used a payroll system that, after a pay period was locked for processing, would not allow supervisors who missed timecard approvals to go back and approve after the period was locked. As a result, Start Early used a manual, time-consuming process to receive these approvals outside of the payroll system. While all approvals were received via this process, due to the manual nature, not all approvals were received timely. In early fiscal year 2026, Start Early changed to a new payroll system which allows for supervisors to go back to prior periods for their sign offs. Start Early will implement a process to, no less than monthly, remind supervisors that had previously missed their timecard approvals to go back and approve to ensure timeliness. Name(s) of the contact person(s) responsible for corrective action: David Paul, Controller Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by June 30, 2026.

View Audit 390597

Finding 1176688 (2025-002)

Material Weakness 2025

Great Hearts America - Texas

TX

Allowable Costs / Cost Principles Significant Deficiency

Findings #2025-001 and #2025-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Supporting Effective Instruction State Grants, Assistance Listing #: 84.367A, Contract #’s: S367A230041 and S367A240041. Condition and context: During our tes...

Findings #2025-001 and #2025-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Supporting Effective Instruction State Grants, Assistance Listing #: 84.367A, Contract #’s: S367A230041 and S367A240041. Condition and context: During our testing of GAAP and FASRG coding, we identified 5 of 72 non- payroll transactions coded to the incorrect period, and 5 of 49 non-payroll transactions coded to the incorrect object or function code. Recommendation: Reemphasize current policies and procedures to ensure proper coding of disbursements based on the period and the organization’s chart of accounts and FASRG codes. Planned corrective action: Great Hearts America – Texas concurs with the findings. While the noted errors were immaterial, management recognizes the importance of consistent expense recognition and coding accuracy to ensure compliance with TEA, PEIMS and financial reporting standards. To strengthen controls, management has implemented the following actions: 1) Month-End Cutoff Procedures: The Finance Department will issue enhanced month-end closing guidance emphasizing invoice cutoff dates, accrual requirements, and proper period recognition. 2) AP Supervisor Review: The Accounts Payable Supervisor will conduct a secondary review of all significant invoices processed to confirm proper period recognition. 3) Coding Accuracy Checks: The Accounts Payable Supervisor will perform periodic sampling of expense transactions to verify correct Function, Object, and PIC coding. 4) Training: Refresher training will be provided to campus and department staff responsible for coding transactions to ensure understanding of chart of accounts structure. Responsible officer: Stacey Lawrence, Interim Chief Financial Officer. Estimated completion date: Procedures will be implemented during fiscal year 2026 month-end close and reinforced through staff training in January 2026.

View Audit 390567

Finding 1176676 (2025-003)

Material Weakness 2025

Community Mental Health Affilates, Inc.

CT

Cash Management Reporting Significant Deficiency § 200.516

Corrective Action Planned: Management will enhance internal control processes related to grants to include controls for proper lines of communication with granting agencies to ensure all required reporting requirements are identified and adhered to. Name(s) of Contact Person(s) Responsible for Corre...

Corrective Action Planned: Management will enhance internal control processes related to grants to include controls for proper lines of communication with granting agencies to ensure all required reporting requirements are identified and adhered to. Name(s) of Contact Person(s) Responsible for Corrective Action: Veronica Bochain, Director of Finance Anticipated Completion Date: For FY26 procedures have been put in place to maintain a schedule of reporting due dates that are reviewed monthly to ensure timely submissions.

View Audit 390542

Finding 1176675 (2025-002)

Material Weakness 2025

Community Mental Health Affilates, Inc.

CT

Cash Management Reporting Significant Deficiency § 200.516

orrective Action Planned: Management will enhance internal control processes related to grants to include controls for proper lines of communication with granting agencies to ensure all required reporting requirements are identified and adhered to. Name(s) of Contact Person(s) Responsible for Correc...

orrective Action Planned: Management will enhance internal control processes related to grants to include controls for proper lines of communication with granting agencies to ensure all required reporting requirements are identified and adhered to. Name(s) of Contact Person(s) Responsible for Corrective Action: Veronica Bochain, Director of Finance Anticipated Completion Date: For FY26 procedures have been put in place to maintain a schedule of reporting due dates that are reviewed monthly to ensure timely submissions.

View Audit 390542

Finding 1176645 (2025-011)

Material Weakness 2025

Second Judicial District Court

NM

Subrecipient Monitoring Reporting Significant Deficiency

The agency concurs with this finding as the documents provided by the agency showed that some contracts that were modified and met the required threshold for FFATA reporting was not done when the modifications were approved. FFATA reporting has been done by the agency but a breakdown in the reportin...

The agency concurs with this finding as the documents provided by the agency showed that some contracts that were modified and met the required threshold for FFATA reporting was not done when the modifications were approved. FFATA reporting has been done by the agency but a breakdown in the reporting process by the agency did not include reporting contracts that has modification. The agency is revising internal policies and procedures to ensure all staff responsible for FFATA reporting understand that all contracts, including contracts that have modifications that increase funding up to the threshold of FFATA reporting, must be included in the FFATA reporting. Continuous training will be done for all financial staff responsible for FFATA training.

View Audit 390502

Finding 1176642 (2025-009)

Material Weakness 2025

Second Judicial District Court

NM

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

The agency has verified and concurs with the finding as the payroll expense was inadvertently posted to the incorrect Chartfield. The agency failed to complete the requested journal entry, which was a communication failure within the ASD division. The ASD division has corrected this issue with added...

The agency has verified and concurs with the finding as the payroll expense was inadvertently posted to the incorrect Chartfield. The agency failed to complete the requested journal entry, which was a communication failure within the ASD division. The ASD division has corrected this issue with added communication levels to ensure that more than one person received communication between ASD and agency divisions. The ASD division has implemented better communication lines between the ASD division and the agency divisions which will resolve this issue. With more than one person receiving the information and additional training on ensuring that all reconciling items are addressed timely the agency general ledger will remain clean and in balance with allowable expended posted to the correct Chatfield’s.

View Audit 390502

Finding 1176630 (2025-001)

Material Weakness 2025

City of Camarillo

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency

The untimely filing occurred due to the transition to a new staff member responsible for report submission. Management has since provided additional training, clarified filing responsibilities, and implemented supervisory review and deadline tracking to ensure reports are submitted within required t...

The untimely filing occurred due to the transition to a new staff member responsible for report submission. Management has since provided additional training, clarified filing responsibilities, and implemented supervisory review and deadline tracking to ensure reports are submitted within required timeframes going forward.

View Audit 390483

Finding 1176629 (2025-001)

Material Weakness 2025

Brooklyn Law School

NY

Student Financial Aid Subrecipient Monitoring Reporting

Brooklyn Law School Single Audit Corrective Action Plan For the Year Ending June 30, 2025 Section III - Federal Awards Findings and Questioned Costs Finding 2025-001: Significant Deficiency - NSLDS Enrollment Reporting Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of a...

Brooklyn Law School Single Audit Corrective Action Plan For the Year Ending June 30, 2025 Section III - Federal Awards Findings and Questioned Costs Finding 2025-001: Significant Deficiency - NSLDS Enrollment Reporting Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary of the Department of Education (Secretary), institutions must update all information included in the report and return the report to the Secretary: (I) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless the institution expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a halftime basis or failed to enroll on at least a half-time basis for the period for which the loan was intended or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition: The Law School did not notify the National Student Loan Data System (NSLDS) in a timely manner for 23 students with status changes in our sample of 25 students. For 2 out of 25 students selected in the sample, the effective date that was reported to the NSLDS did not match the date that the student changed status. The sample was not a statistically valid sample. Questioned Costs: There are no questioned costs associated with this finding. Cause: The Law School's controls surrounding the reporting of students’ statuses and status effective dates to the NSLDS did not appropriately ensure the information was submitted accurately or timely. Effect: The accuracy of the Title IV student loan records depends heavily on the accuracy of the enrollment information reported by schools. If an institution does not review, update, and verify student enrollment statuses, effective dates of the enrollment status, and the anticipated completion dates, then the Title IV student loan records will be inaccurate. Recommendation: We recommend that the Law School review its procedures for student status changes and NSLDS notifications to ensure there are follow-up and review procedures being performed for all students with status changes at the Law School to ensure accurate and timely reporting. Management Response: Management agrees with the finding, The Director of Financial Aid and the Registrar will implement procedures and controls in fiscal 2026 to ensure accurate and timely updating of the enrollment reports to NSLDS. Anticipated Completion Date: June 30, 2026 Responsible Person: John K. Zhang, Vice President for Finance and Board Treasurer (718)-780-7503 - john.zhang@brooklaw.edu

View Audit 390480

Finding 1176628 (2025-003)

Material Weakness 2025

Village of Atkinson, Illinois

IL

Procurement, Suspension & Debarment Significant Deficiency

The District will review federal procurement requirements to ensure proper compliance.

View Audit 390479

Finding 1176623 (2025-006)

Material Weakness 2025

Oregon Association of Relief Nurseries

OR

Reporting Significant Deficiency

Community Project Funding/Congressionally Directed Spending ‐ Construction – Assistance Listing No. 93.493 Recommendation: We recommend that the Association implement formal policies and procedures requiring the tracking and submission of performance reports within the required timeframe. Explanatio...

Community Project Funding/Congressionally Directed Spending ‐ Construction – Assistance Listing No. 93.493 Recommendation: We recommend that the Association implement formal policies and procedures requiring the tracking and submission of performance reports within the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The late submission of OARN's Semi-Annual Progress Reports is directly related to the current EHB report format. This format is challenging because it requires specific, unique answers for each of our 19 sites but only provides fields for 10. This limitation makes accurate and comprehensive reporting impossible, as the correct response is unique to each site. While we have collaborated with EHB to modify the format, the submission is still restricted to 10 sites. Consequently, for the most recent reporting period, we completed the electronic submission for the initial 10 sites and submitted a separate emailed document containing the progress information for the remaining 9 sites. Moving forward, until the report format is permanently changed, we plan to continue using this two-part submission strategy to ensure timely reporting. Name(s) of the contact person(s) responsible for corrective action: Lee McKenzie, OARN Grant Manager Planned completion date for corrective action plan: April 30, 2026

View Audit 390474

Finding 1176607 (2025-001)

Material Weakness 2025

Allegheny College

PA

Student Financial Aid Reporting Significant Deficiency

Finding 2025-001 The College concurs with the audit finding that students who withdrew at the conclusion of the fall 2024 semester were not reported to the National Student Loan Data System (NSLDS) within the required 60-day reporting timeframe. This occurred as a result of two primary factors: (1) ...

Finding 2025-001 The College concurs with the audit finding that students who withdrew at the conclusion of the fall 2024 semester were not reported to the National Student Loan Data System (NSLDS) within the required 60-day reporting timeframe. This occurred as a result of two primary factors: (1) the enrollment reporting schedule with the National Student Clearinghouse was outdated, and (2) the 60-day reporting requirement was not clearly defined within Allegheny’s internal processes. Allegheny recognizes the importance of timely and accurate reporting of students’ enrollment status to NSLDS. Enrollment rosters and updated enrollment statuses are regularly reported to NSLDS to ensure that changes affecting loan repayment obligations and in-school deferment eligibility are accurately reflected within the Department of Education’s records. The College is committed to strengthening its procedures to ensure continued compliance with federal reporting requirements. The College will continue to adhere to NSLDS reporting processes and required timelines. Through enhanced collaboration among the Financial Aid, Registrar’s, and Provost’s Offices, Allegheny will fully align and formalize enrollment reporting procedures. The College will review, verify, and update reporting schedules to ensure accuracy and compliance with applicable requirements. Specifically, the College will annually review its enrollment reporting schedule with the National Student Clearinghouse to ensure that enrollment data is transmitted to the National Student Loan Data System (NSLDS) at least once every 60 calendar days, in accordance with federal reporting requirements. For students who notify the College of their intent to leave at the upcoming conclusion of a semester, the College will report the student as enrolled on the final enrollment report for that term and will then manually update the student's enrollment status to withdrawn within a few days of the report’s submission, rather than waiting for the next scheduled enrollment transmission, to ensure timely and accurate reporting. Allegheny College will implement quarterly review of processes established to ensure compliance. This proactive approach will ensure ongoing compliance with federal regulations. In addition, Allegheny College is developing a secondary review process for each enrollment report submission to identify students with recent or pending enrollment status changes. This review will serve as a quality control check to ensure that students whose enrollment status has changed since the prior reporting period are accurately identified and updated, thereby strengthening oversight and ensuring timely and compliant reporting to NSLDS.

View Audit 390423

Finding 1176600 (2025-001)

Material Weakness 2025

Triton Regional School District

MA

Eligibility School Nutrition Programs Significant Deficiency § 200.437

Corrective Action Plan Finding 2025-001 Condition: A journal entry was tested during the compliance audit that reclassified $50,000 of employee health costs to the school lunch fund that did not include any documentation of the costs charged to the school lunch fund and how they were allocated. Corr...

Corrective Action Plan Finding 2025-001 Condition: A journal entry was tested during the compliance audit that reclassified $50,000 of employee health costs to the school lunch fund that did not include any documentation of the costs charged to the school lunch fund and how they were allocated. Corrective Action Planned: Effective July 1, 2025, the District began to implement a structured and documented cost allocation process for employee healthcare expenses attributable to the Food Services Department. Beginning in FY26: • Charges will be processed monthly to ensure transparency, consistency, and proper budget tracking. Anticipated Completion Date: Ongoing Contact: Richard Poor, Director of Finance & Operations

View Audit 390416

Finding 1176591 (2025-001)

Material Weakness 2025

Greater Eastern Oregon Development Corporation

OR

Reporting Significant Deficiency

Corrective Action Plan for Greater Eastern Oregon Development Corporation Greater Eastern Oregon Development Corporation respectfully submits the following corrective action plan in response to a finding in our audit for the fiscal year ended June 30, 2025. The audit was completed by the independent...

Corrective Action Plan for Greater Eastern Oregon Development Corporation Greater Eastern Oregon Development Corporation respectfully submits the following corrective action plan in response to a finding in our audit for the fiscal year ended June 30, 2025. The audit was completed by the independent auditing firm Anderson Boylan Ramos, P.C. of Hermiston, Oregon. The finding from the June 30, 2025 audit is discussed below with the corresponding Action Plan listed. The finding from the June 30, 2025 Schedule of Findings and Questioned Costs are discussed below. FINDING – FEDERAL AWARD AUDIT PROGRAM AUDIT 1. Finding 2025-001 a. Reportable Instance of Noncompliance of Financial Reporting: Greater Eastern Oregon Development Corporation is required to annually report to the Economic Development Administration on the EDA Cares RLF. Amounts reported on the June 30, 2024 report did not agree to the underlying financial data and were incorrectly reported by category. b. Recommendation: We recommend that employees involved in the reporting process review from ED-209 reporting rules and regulations. It is also recommended that any incorrect reports filed with the EDA be corrected prior to the submission of the June 30, 2025 report. c. Action Taken: As recommended, employees that are involved in the reporting process will review reporting rules and regulations. GEODC will also correct any incorrect filings with the EDA in regards to its reporting on the EDA Cares RLF. d. Responsible Party: Tory Stinnett, Executive Director e. Anticipated Completion Date: The Corporation anticipates taking corrective action for the June 30, 2024 report prior to filing the most recent June 30, 2025 report.

View Audit 390407

Corrective Action Plans

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