Corrective Action Plans

Finding 1163452 (2025-003)

Material Weakness 2025

NE

Questioned Costs Special Tests & Provisions Student Financial Aid

Return of Title IV Fund Calculations Condition/Context: For two of the six students selected in the sample, the amount of the Title IV refund was calculated incorrectly due to using the incorrect number break days for students that withdrew in the Spring term. This results in too much being returned...

Return of Title IV Fund Calculations Condition/Context: For two of the six students selected in the sample, the amount of the Title IV refund was calculated incorrectly due to using the incorrect number break days for students that withdrew in the Spring term. This results in too much being returned to the U.S Department of Education. Recommendation: The University should modify its procedures for refunding awards to ensure proper data computations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The scheduled break days for the spring semester accidentally failed to include the weekend before the week of Spring Break. The school calendar profile for the Return of Title IV Funds Calculation will now be reviewed by both the Director of Scholarships and Financial Aid and the Assistant Director of Financial Aid before being created in the COD Return of Title IV Funds Tool each term. Contact person: Tom Ochsner, Director of Scholarships and Financial Aid Planned completion date for corrective action plan: August 27, 2025 If the Department of Education has questions regarding this plan, please call Tom Ochsner at (402) 465- 2212.

View Audit 373043 Questioned Costs: $1

Finding 1163451 (2025-002)

Material Weakness 2025

Nebraska Wesleyan University

NE

Student Financial Aid Reporting Special Tests & Provisions

Enrollment Reporting Condition/Context: For one out of 25 students selected in the sample, the effective date that was reported to NSLDS did not match the date that the student changed status. For a second student, the student's enrollment status was not correctly reported within the 60 day requirem...

Enrollment Reporting Condition/Context: For one out of 25 students selected in the sample, the effective date that was reported to NSLDS did not match the date that the student changed status. For a second student, the student's enrollment status was not correctly reported within the 60 day requirement Recommendation: The University should review its procedures to ensure that all effective dates for enrollment status chan•;Jes are updated accurately in NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent future occurrences: • We have implemented an additional verification step in our status update workflow. • We are reviewing how major changes interact with enrollment status updates in Colleague. • We will implement a validation step to ensure that effective dates reflect the original action date when multiple updates occur in close succession. Contact person: Tom Ochsner, Director of Scholarships and Financial Aid Planned completion date for corrective action plan: August 27, 2025 If the Department of Education has questions regarding this plan, please call Tom Ochsner at (402) 465- 2212.

View Audit 373043

Finding 1163423 (2025-002)

Material Weakness 2025

Midland Univeristy

NE

Student Financial Aid Subrecipient Monitoring Reporting

Midland University Corrective Action Plan For the Year Ended May 31, 2025 Finding 2025-002: Significant Deficiency - NSLDS Enrollment Reporting Condition: Of the 25 students tested, two students had incorrect or late information reported. One student's withdrawn date reported in spring 2025 did not ...

Midland University Corrective Action Plan For the Year Ended May 31, 2025 Finding 2025-002: Significant Deficiency - NSLDS Enrollment Reporting Condition: Of the 25 students tested, two students had incorrect or late information reported. One student's withdrawn date reported in spring 2025 did not agree to the University's documentation to support the date of determination. A second student's status' certification date was reported 71 days after their date of determination. Corrective Action Plan: Beginning in Summer 2025, the new Financial Aid Director and Registrar have been meeting bi-weekly to discuss all aspects of enrollment reporting. This will ensure that both offices are aware of reporting requirements and timelines. Name(s) of Contact Person(s) Responsible for Corrective Action: Jon Dechant, Director of Financial Aid & Joseph Harnisch, CFO Anticipated Completion Date: Finding 2025-002: Completed in July 2025

View Audit 372942

Finding 1163422 (2025-001)

Material Weakness 2025

Midland Univeristy

NE

Questioned Costs Student Financial Aid Subrecipient Monitoring

Midland University Corrective Action Plan For the Year Ended May 31, 2025 Finding 2025-001: Significant Deficiency- Return of Title IV funds (R2T4) Condition: Of the 16 students tested in the sample, one student did not have an R2T4 completed during Summer 2024. Subsequent to the auditor identifying...

Midland University Corrective Action Plan For the Year Ended May 31, 2025 Finding 2025-001: Significant Deficiency- Return of Title IV funds (R2T4) Condition: Of the 16 students tested in the sample, one student did not have an R2T4 completed during Summer 2024. Subsequent to the auditor identifying this exception in July 2025 the University completed the calculation and returned the required funds. The auditor reviewed the calculation and student's account statement confirming that corrective action was taken. Corrective Action Plan: Beginning in Summer 2025, the new Financial Aid Director and Registrar have been meeting bi-weekly to discuss all changes of enrollment including withdrawals. This process ensures that all students are reviewed and R2T4's are completed on all students who withdraw from Midland University and have Title IV funding. Name(s) of Contact Person(s) Responsible for Corrective Action: Jon Dechant, Director of Financial Aid & Joseph Harnisch, CFO Anticipated Completion Date: Finding 2025-001: Completed in July 2025

View Audit 372942 Questioned Costs: $1

Finding 1163400 (2025-001)

Material Weakness 2025

Austin College

CO

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Attached to this document is a new Summer Pell Policy and Procedures that we developed after the Pell finding was brought to our attention this past summer. A mentor from another private institution that uses Colleague (the same system we use) was recommended to our team to help guide us when awardi...

Attached to this document is a new Summer Pell Policy and Procedures that we developed after the Pell finding was brought to our attention this past summer. A mentor from another private institution that uses Colleague (the same system we use) was recommended to our team to help guide us when awarding summer Pell using the Pell Grant Enrollment Intensity formula. We implemented training on the Enrollment Intensity formula and had various calculation scenarios tested by our new mentor. We then awarded all summer term students who were entitled to the Pell Grant award and disbursed aid to those students by the required deadline. For the future, we will follow the newly developed Summer Pell Policy and Procedures. We will engage with the Registrar's Office to determine and verify when students register, drop and/or change courses for the summer term. In addition, running weekly Informer reports will be another safety net for our office when determining Pell eligibility for summer students. The Financial Aid staff will also immerse themselves in various forms of training available to us on all aspects of processing and awarding aid. We will do this via webinars, TASFAA and NASFAA training opportunities, internal cross-training and various FSA training programs. This year, two members of our team are new to financial aid and the remaining two, including myself, are new to our positions and responsibilities. We feel taking advantage of the plethora of training resources available in our industry will be vital to our growth and success while navigating higher education's rapidly changing regulations. Person ResponsibLe for Corrective Action PLan: Hayley Jordan - Director of Financial Aid Anticipated Date of Completion: Implemented.

View Audit 372937

Finding 1163259 (2025-001)

Material Weakness 2025

The Path School, Inc.

IN

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.334

November 18, 2025 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 The PATH School already has or will take the following actions to address the FY2025 supplemental audit report comments: Required Reports 1. We will implement additional procedures and internal controls to ensur...

November 18, 2025 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 The PATH School already has or will take the following actions to address the FY2025 supplemental audit report comments: Required Reports 1. We will implement additional procedures and internal controls to ensure that all required student documentation is consistently collected and maintained. As part of these enhanced controls with our front office staff including receptionist and office manager, our enrollment process now includes a mandatory step requiring all students to complete the Free/Reduced Lunch Application on an annual basis. This will be implemented immediately. This measure will help ensure accurate reporting and compliance with program requirements. Sincerely, Theodore Brannum Chief Operations Officer E: tbrannum@thepathschool.org

View Audit 372769

Finding 1163054 (2025-002)

Material Weakness 2025

Women's Health and Family Planning Association of Texas

TX

Reporting Cash Management Significant Deficiency

Finding #2025-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services, Assistance Listing #93.217, Contract Number: FPHPA006521-03-00, Contract Year: 04/01/24 – 03/31/25. Condition and context: During o...

Finding #2025-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services, Assistance Listing #93.217, Contract Number: FPHPA006521-03-00, Contract Year: 04/01/24 – 03/31/25. Condition and context: During our testing of the Federal Financial Reports, we noted that for both quarters tested (2 out of 2), the entity reported draw down totals as federal expenditures rather than reporting the actual expenditures incurred. WHFPT management identified the errors and filed corrective reports after year-end. Recommendation: Develop a process to ensure that the federal expenditures reported are supported by actual expenditures incurred and provide training to personnel regarding the reporting requirements. Planned corrective action: WHFPT will strengthen its policies and procedures related to quarterly federal financial reporting. Responsible officer: Kristie Bardell, CEO. Estimated completion date: October 31, 2025.

View Audit 372625

Finding 1162850 (2025-001)

Material Weakness 2025

City of Carbondale, Illinois

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

Views of the responsible officials and planned corrective actions Management agreed with the recommendation from the third-party consultant. An entry was made to the financial statements to remove the dollar amount from recognized revenue, and record as deferred revenue, and costs removed from the s...

Views of the responsible officials and planned corrective actions Management agreed with the recommendation from the third-party consultant. An entry was made to the financial statements to remove the dollar amount from recognized revenue, and record as deferred revenue, and costs removed from the schedule of expenditures of federal awards. The total amount of questioned costs is immaterial to the program and to the financial statements, however, management decided the entry was in the best interest of the City and should be recognized in a future year.

View Audit 372527 Questioned Costs: $1

Finding 1162611 (2025-002)

Material Weakness 2025

Arlington Baptist University

CO

Student Financial Aid Eligibility Significant Deficiency

Return of Title IV (R2T4) Calculations Planned Corrective Action: OFA will implement a process where an additional person will review R2T4 student records to ensure proper return of funds and calculations. OFA and VPAA will develop a process for instructors and Registrar to identify students that di...

Return of Title IV (R2T4) Calculations Planned Corrective Action: OFA will implement a process where an additional person will review R2T4 student records to ensure proper return of funds and calculations. OFA and VPAA will develop a process for instructors and Registrar to identify students that did not begin attendance. Person Responsible for Corrective Action Plan: Stephanie Castillo, Director of Financial Aid Penny Hayes, Vice President of Academic Affairs Anticipated Date of Completion: Spring 2026

View Audit 372291

Finding 1161930 (2025-001)

Material Weakness 2025

Fairview Housing

WA

Questioned Costs HUD Housing Programs Cash Management

Management agrees with the findings and will ensure residual receipts deposits are made timely.

View Audit 371826 Questioned Costs: $1

Finding 1161732 (2025-002)

Material Weakness 2025

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Finding 2025-002 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action On July 24, 2025 we filed HUD Form 9839-B requesting retroactive approval to March 1, 202...

Finding 2025-002 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action On July 24, 2025 we filed HUD Form 9839-B requesting retroactive approval to March 1, 2025. Anticipated Completion Date July 24, 2025

View Audit 371688

Finding 1161464 (2025-001)

Material Weakness 2025

Warner Pacific University

OR

Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. 84.033 – Federal Work Study Program Recommendation: We recommend that the University establish procedures to ensure that at least 7% of Federal Work Study allocation is used for community service jobs, or successfully receive a waiver as ...

Student Financial Assistance Cluster – Assistance Listing No. 84.033 – Federal Work Study Program Recommendation: We recommend that the University establish procedures to ensure that at least 7% of Federal Work Study allocation is used for community service jobs, or successfully receive a waiver as had happened in previous years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Financial Aid will monitor the progress of establishing partnerships and FWS community service opportunities, as well as review usage of FWS funds in the community service sector. The Director of Financial Aid will provide status updates to, and seek guidance from, the Vice President of Enrollment and Student Success and Engagement at least two times per term to ensure that WPU is on target to reach the federal requirements around the FWS community service rules. At the end of each award year, the University will evaluate student satisfaction in the community service positions and adjust placements accordingly for the upcoming award year.

View Audit 371379

Finding 1161367 (2025-003)

Material Weakness 2025

Augsburg University

MN

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.403 § 200.405

Research and Development Cluster— Assistance Listing Nos. Various Recommendation: We recommend that the University review its procedures around review and approval of R&D expenditures to ensure that only valid expenditures are reported. Explanation of disagreement with audit finding: There is no dis...

Research and Development Cluster— Assistance Listing Nos. Various Recommendation: We recommend that the University review its procedures around review and approval of R&D expenditures to ensure that only valid expenditures are reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University does have existing internal control processes over its federal grants. The principal investigators code, approve, and submit expenditures for payment. In addition, principal investigators receive periodic grant reports which include the detail of all transactions charged to their grants for review. The University will add an additional control step to review coding of research and development payment requests in the ERP system prior to payment. Names of the contact persons responsible for corrective action: Gerri Stepanek and Carole Kampf Planned completion date for corrective action plan: September 1, 2025

View Audit 371249 Questioned Costs: $1

Finding 1161359 (2025-002)

Material Weakness 2025

Augsburg University

MN

Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagre...

Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Augsburg University will update its Written Information Security Program to: * More fully document the processes and procedures to dispose of customer information securely * Maintain a log of authorized users’ activity and keep an eye out for unauthorized access. Names of the contact persons responsible for corrective action: Scott Krajewski Planned completion date for corrective action plan: May 31, 2026

View Audit 371249

Finding 1161353 (2025-001)

Material Weakness 2025

Augsburg University

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreeme...

Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student Financial Services is working with the Registrar to update our reporting practices for students with student teaching requirements. The registrar has connected with the Clearinghouse to confirm and utilize a separate file type for this population, which should resolve the reporting date issue. Name of the contact person responsible for corrective action: Catherine Maun Planned completion date for corrective action plan: May 31, 2026

View Audit 371249

Finding 1161342 (2025-001)

Material Weakness 2025

King University

TN

Questioned Costs Student Financial Aid Reporting

2025‐001 Significant Deficiency: Working During Scheduled Class Time (U.S. Department of Education, Federal Work Study Program, ALN #84.033) Responsible Officials: Christin Mustard, Director of Financial Aid, is responsible for overseeing campus-based funding, and Melissa Tolbert, Financial Aid Offi...

2025‐001 Significant Deficiency: Working During Scheduled Class Time (U.S. Department of Education, Federal Work Study Program, ALN #84.033) Responsible Officials: Christin Mustard, Director of Financial Aid, is responsible for overseeing campus-based funding, and Melissa Tolbert, Financial Aid Office Manager, manages the work study contracts and training with supervisors and students. Kelly Pennington, Payroll and Benefits Supervisor, is responsible for paying work study students. Summary of Finding: During the audit, it was noted that a student appears to have been paid for Federal Work Study hours logged and submitted for time the student was scheduled to be in class without acceptable exemption, which contradicts guidance provided by the 2024-2025 Federal Student Aid Handbook, resulting in an over-payment of $11. Corrective Action Plan: King University has implemented a new mandatory training module for both work study students and supervisors. This training must be completed before a student is cleared to begin working, and this step will be an annual requirement for all new and returning students and supervisors. The training includes key points from the Work Study Handbook and an assessment test that must be passed in order to be cleared for work. Our Work Study Coordinator is completing individual training with all new supervisors as well as refresher training with returning supervisors. Supervisors are informed of their responsibility to verify the accuracy of all timesheets submitted and to ensure that clocked hours do not overlap with scheduled class time. They are required to meet with their work study students in advance to review the policies and expectations outlined in the Work Study Handbook. Both the student and supervisor must sign a document acknowledging that they have read the handbook. Timely communications and reminders will be sent throughout the academic year to supervisors and students as well. As an added safeguard, our IT department has created a report that compares student timesheets to their class schedules to ensure there is no overlap with class time. This report will be run by payroll or financial aid staff prior to each pay cycle to verify compliance. Anticipated Completion Date: King University has returned the overpayment of $11 to the Department via G6 in September 2025.

View Audit 371237 Questioned Costs: $1

Finding 1161290 (2025-001)

Material Weakness 2025

Presbyterian Homes

IL

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Coordinated with Illinois Emergency Management Agency to correct duplicate line items in grant cost summary. Cost summary was corrected before closing out grant. Management has implemented controls in the future to prevent duplicate invoices from being submitted.

View Audit 371213

Finding 1161274 (2025-004)

Material Weakness 2025

MacAlester College

MN

Procurement, Suspension & Debarment Significant Deficiency

Research & Development Cluster – CFDA No. 47.050 Recommendation: We recommend that the Grants Accounting team implement a control to ensure that suspension and debarment checks are both performed and formally documented prior to processing payments of $25,000 or more. Explanation of disagreement wit...

Research & Development Cluster – CFDA No. 47.050 Recommendation: We recommend that the Grants Accounting team implement a control to ensure that suspension and debarment checks are both performed and formally documented prior to processing payments of $25,000 or more. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has amended its procedures for approving federal grant expenditures to ensure that review for suspension and debarment is formally documented prior to payments of $25,000 or more. Name of the contact person responsible for corrective action: Matthew Walters, Director of Accounting Planned completion date for corrective action plan: October 31, 2025

View Audit 371195

Finding 1161273 (2025-003)

Material Weakness 2025

MacAlester College

MN

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

Student Financial Assistance Cluster – CFDA No. 84.038 Recommendation: We recommend that the College review all retired/assigned Perkins loan files to ensure MPNs are present and properly retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actio...

Student Financial Assistance Cluster – CFDA No. 84.038 Recommendation: We recommend that the College review all retired/assigned Perkins loan files to ensure MPNs are present and properly retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will review assigned and retired files for the Master Promissory Notes. Name of the contact person responsible for corrective action: Deb Schmidt, Director of Student Accounts Planned completion date for corrective action plan: February 28, 2026

View Audit 371195

Finding 1161272 (2025-002)

Material Weakness 2025

MacAlester College

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: No disagreement with t...

Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: No disagreement with the audit finding. Action taken in response to finding: The College will review our reporting procedures to ensure that students’ statuses re reported accurately to NSLDS, as required by regulations. Name of the contact person responsible for corrective action: Bethany Miller, Interim Registrar; Associate Provost & Chief Data Officer. Planned completion date for corrective action plan: December 20, 2025

View Audit 371195

Finding 1161269 (2025-001)

Material Weakness 2025

MacAlester College

MN

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: No disagreement with the au...

Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: No disagreement with the audit finding. Action taken in response to finding: The Financial Aid Office will maintain documentation of monthly communication between the External Programs Manager, the Financial Aid Director and the Director of Accounting, related to the monthly reconciliation of Federal Direct Loans, Federal Pell Grant. Federal SEOG and Federal Work Study programs. Name of the contact person responsible for corrective action: Jenae Schmidt, Director of Financial Aid Planned completion date for corrective action plan: September 30, 2025

View Audit 371195

Finding 1161263 (2025-002)

Material Weakness 2025

Milligan University

TN

Questioned Costs Student Financial Aid HUD Housing Programs

Finding Reference Number: 2025-002 Working During Scheduled Class Time Summary of Finding: Students are not permitted to work in Federal Work Study positions during scheduled class times. Exceptions are permitted if an individual class is cancelled, if the instructor has excused the student from att...

Finding Reference Number: 2025-002 Working During Scheduled Class Time Summary of Finding: Students are not permitted to work in Federal Work Study positions during scheduled class times. Exceptions are permitted if an individual class is cancelled, if the instructor has excused the student from attending for a particular day, and if the student is receiving credit for employment in an internship, externship, or community workstudy experience with exemptions being appropriately documented. The University had a few instances in which appropriate documentation for exemptions had not been obtained by the supervisors. The known error is $99 with extrapolation of the error across the population at $3,115. Entity’s Corrective Action Plan: The University understands the federal guidelines and provided reminders to all students and supervisors, via email, that students are not permitted to work during scheduled class times; the reminders were sent at the end of each pay period throughout the 2024-25 year. In August 2025, the University provided a required training session for all work study supervisors and reviewed the importance of compliance with this specific aspect of managing FWS as well as all other federal requirements governing the Federal Work Study Program. Supervisors and students continue to receive bi-monthly reminders of this policy. Supervisors are expected to monitor when their students are working and to know their students’ class schedules. They are expected to request documentation if clock-in times, or any period of their work shift, falls within a scheduled class time. Additionally, for 2025-26, the Human Resource Office is developing a review process to determine that appropriate documentation has been obtained if a student meets one of the eligible exemption criteria. Anticipated Completion Date: November 1, 2025 Name and Title of Responsible Person: Gus Morgan, Interim Financial Aid Director and VP for Enrollment Services and Rebecca Proffitt, Payroll and Student Employment Coordinator

View Audit 371188 Questioned Costs: $1

Finding 1161133 (2025-001)

Material Weakness 2025

Boys & Girls Club of Weber-Davis

UT

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

BOYS & GIRLS CLUBS OF WEBER-DAVIS CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2025 Finding: 2025-001 Name of contact person and title: Angie Pitt Completion date: October 2, 2025 Agency's response: Concur Management's Response: The Boys & Girls Clubs of Weber-Davis has not been required by th...

BOYS & GIRLS CLUBS OF WEBER-DAVIS CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2025 Finding: 2025-001 Name of contact person and title: Angie Pitt Completion date: October 2, 2025 Agency's response: Concur Management's Response: The Boys & Girls Clubs of Weber-Davis has not been required by the grant facilitator to provide member income data. However, to ensure compliance with federal reporting requirements, we will begin requesting income information from our members. In addition, we will reach out to our partner schools to determine whether they can confirm which of our members participate in the free or reduced lunch program.

View Audit 371150

Finding 1160966 (2025-001)

Material Weakness 2025

North Greenville University

SC

Student Financial Aid Allowable Costs / Cost Principles Eligibility

Need Analysis Planned Corrective Action: 1. A revised internal procedure has been implemented, requiring a secondary review of all loan award allocations prior to disbursement to confirm compliance with federal regulations. 2. Staff members responsible for loan origination and packaging have been as...

Need Analysis Planned Corrective Action: 1. A revised internal procedure has been implemented, requiring a secondary review of all loan award allocations prior to disbursement to confirm compliance with federal regulations. 2. Staff members responsible for loan origination and packaging have been assigned refresher training on federal loan awarding requirements, with specific emphasis on annual and aggregate loan limits and the prioritization of subsidized eligibility. 3. System-level reports have been created to identify potential discrepancies in loan allocation, which will be reviewed monthly by the Financial Aid Office. Ongoing Monitoring: The Director of Financial Aid will oversee the monitoring process each term to ensure compliance with 34 CFR 685.203, and 34 CFR 685.301 requirements. Any discrepancies identified will be corrected immediately and documented as part of the institution’s internal compliance log. North Greenville University believes these corrective measures address the issue identified and will prevent recurrence of similar errors. Person Responsible for Corrective Action Plan: Cindi Patterson, Director of Financial Aid Anticipated Date of Completion: October 1, 2025

View Audit 371000

Finding 1160856 (2025-004)

Material Weakness 2025

Texas Christian University

TX

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

To safeguard from future errors and ensure data accuracy, Human Resources partnered with Enterprise Application Services department to develop an automated process that populates earnings codes and project account codes based on employee, job record and earnings code. This enhancement streamlines da...

To safeguard from future errors and ensure data accuracy, Human Resources partnered with Enterprise Application Services department to develop an automated process that populates earnings codes and project account codes based on employee, job record and earnings code. This enhancement streamlines data entry by consolidating it into a single interface, reducing the risk of manual entry errors. Additionally, the HR Technology Manager has implemented a new monitoring report to track employees with multiple salary distribution accounts as a part of payroll process. The biweekly report will be automatically generated and sent via email to HR’s HRIS Consultants for review. The HRIS Consultants will analyze the report, resolve any discrepancies and escalate any issues to the HR Technology Manager or Lead Application Consultant as necessary. These processes will be routinely reviewed, with adjustments made as needed.

View Audit 370942 Questioned Costs: $1

Corrective Action Plans

Filters