Corrective Action Plans

Finding 1179605 (2025-007)

Material Weakness 2025

City of Carlin

NV

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2025-007 Finding Summary: The OMB Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The ann...

Finding 2025-007 Finding Summary: The OMB Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The annual reported cumulative expenditures were overstated by $464,672, current period obligations were overstated by $3,059,105, and the current period expenditures were overstated by $610,505. Responsible Individuals: Richard Braithwaite, City Manager Corrective Action Plan: Management understands the importance of correcting this deficiency. Management is working on controls to establish a secondary reviewer requirement. All annual reports must be verified against source documentation (receipts, payroll registers, and contracts) by a staff member independent of the original data entry process prior to reports being submitted. Anticipated Completion Date: June 2026

View Audit 392000

Finding 1179582 (2025-001)

Material Weakness 2025

Readyct, Inc.

CT

Allowable Costs / Cost Principles

Management has formalized the documentation process over allocation of time to the award to ensure only actual time worked on the award is charged to the awards.

View Audit 391968

Finding 1179579 (2025-004)

Material Weakness 2025

Union Parish School Board

LA

School Nutrition Programs Allowable Costs / Cost Principles § 200.430

Reference # and title: 2025-004 Internal Control over Allowable Costs Federal program and specific federal award identification: AL # Grant Year FEDERAL GRANTOR/ PASS-THROUGH GRANTOR/PROGRAM NAME Passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.55...

Reference # and title: 2025-004 Internal Control over Allowable Costs Federal program and specific federal award identification: AL # Grant Year FEDERAL GRANTOR/ PASS-THROUGH GRANTOR/PROGRAM NAME Passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 2025 National School Lunch Program 10.555 2025 Summer Food Program 10.559 2025 Criteria or specific requirement: 2 CFR section 200.430(g) requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on a Federal award and a non-Federal award. Condition found: No time certification was completed by Child Nutrition Supervisor for six months of the year. The Child Nutrition Supervisor retired in December 2024. Corrective action plan: Make a list of all employees who are paid by two budgets and require them to complete and sign time and effort sheets monthly. Person responsible for corrective action: Supervisors Anticipated completion date: Time and effort reports are to be reviewed monthly by supervisor and time and effort reports are to be kept on file by individual supervisors beginning school year 2025-2026.

View Audit 391965

Finding 1179575 (2025-008)

Material Weakness 2025

Second Judicial District Court

NM

Subrecipient Monitoring § 200.332

Finding #: 2025-008 (Previously 2024-005) Subrecipient Monitoring (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Dep...

Finding #: 2025-008 (Previously 2024-005) Subrecipient Monitoring (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has implemented new policies and procedures to ensure subrecipient activity controls and processes are performed for all subawards. The Division Heads will monitor their program staff and grant administrators to ensure that they are monitoring grantee activities of subrecipients to ensure that subaward is used for authorized purposes, in compliance with Federal statues, regulations and terms and conditions of the subaward. This action plan will comply with 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements and Cost Principles for Federal Award. Who will act (name and title): Federal Grants Director, Chief Procurement Officer, Contract Managers, Division Finance Directors, and Grant Administrators. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.

View Audit 391960

Finding 1179573 (2025-007)

Material Weakness 2025

Second Judicial District Court

NM

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring

Finding #: 2025-007 (Previously 2024-004) Reporting (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has im...

Finding #: 2025-007 (Previously 2024-004) Reporting (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department has implemented new policies and procedures to ensure reporting activities are performed for all federal awards. The Program will meet with the Federal Funding Accountability and Transparency Act (FFATA) requirements and reporting subaward activities in SAM.gov no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Grants Management Bureau (GMB) will be oversight in making sure that these requirements are being met and will be verifying the information in SAM.gov. This action plan will comply with 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements and Cost Principles for Federal Award. Who will act (name and title): Federal Grants Director, Division Finance Directors, and Grant Administrators. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.

View Audit 391960

Finding 1179571 (2025-006)

Material Weakness 2025

Second Judicial District Court

NM

Procurement, Suspension & Debarment

Finding #: 2025-006 (Previously 2024-003) Procurement, Suspension, and & Debarment (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency r...

Finding #: 2025-006 (Previously 2024-003) Procurement, Suspension, and & Debarment (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): As a result of previous audit findings, the department has engaged with Deloitte Consulting to develop future state road maps for financial controls and process improvements. In addition, workflow efficiencies will be addressed. The Department has implemented procedures to ensure federal procurement requirements are met and suspension and debarment checks are completed prior to finalizing agreements with vendors. The Department will provide trainings on the steps needed for verification of debarment and suspensions on sam.gov for applicable procurements and keep on file and/or attach to the purchase order submission in SHARE to assure the division did their due diligence to fulfill this requirement. This action plan will comply with 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements and Cost Principles for Federal Award. Who will act (name and title): Chief Procurement Officer, Federal Grant Director, and Division Finance Directors. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.

View Audit 391960

Finding 1179569 (2025-005)

Material Weakness 2025

Second Judicial District Court

NM

Equipment & Real Property Management

Finding #: 2025-005 (Previously 2024-002) Equipment (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department will i...

Finding #: 2025-005 (Previously 2024-002) Equipment (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): The Department will implement a policy and procedure to include asset tag information, such as QR codes, serial numbers, and other identification numbers for capital assets. This information will be entered into our SAGE Asset system. SAGE Asset system will be used with another system to help identify assets and their locations when conducting the Annual Capital Assets Physical Inventory Certification. The additional system utilizes QR codes to track assets and their related maintenance. The Department’s new Capital Asset Manager is in the process of cross-referencing the assets between the two systems. This process will ensure compliance with MAPS FIN 6.1 and FIN 6.6, as well as adhere to the requirements for capital assets purchased with federal funds during the fiscal year. This action plan will comply with Per §200.313, Property records; Per Manual of Model Accounting Practices (MAPs) FIN 6.1; Per MAPs FIN 6.6. Who will act (name and title): Capital and Fixed Assets Director, Division Financial Director, IT, Division Directors When will action(s) be completed (effective dates, timelines, etc.): The Department is committed to addressing this finding and aims to resolve it by June 30, 2026.

View Audit 391960

Finding 1179568 (2025-004)

Material Weakness 2025

Second Judicial District Court

NM

Internal Control / Segregation of Duties Significant Deficiency § 200.430

Finding #: 2025-004 Allowable Activities and Cost - Payroll (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): Newly imposed...

Finding #: 2025-004 Allowable Activities and Cost - Payroll (Significant Deficiency, Other Noncompliance) Corrective Action Plan: Please describe below how the situation in the finding will be corrected. What action(s) will be done (refer to finding recommendation and agency response): Newly imposed supervisory review of the bi-weekly payroll correction process will ensure that miscoded employees are detected. Discrepancies will be addressed immediately. Who will act (name and title): Division Finance Directors, Program Grant Administrators, and Federal Grants Director. When will action(s) be completed (effective dates, timelines, etc.): The Department is working on remediation of this finding and anticipates completion before June 30, 2026.

View Audit 391960

Finding 1179567 (2025-001)

Material Weakness 2025

The Center for Youth and Family Solutions

IL

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Period of Performance

2025-001 Period of Performance Recommendation: We recommend that the Center implement specific controls around cut off for expenditures to ensure expenditures are recorded in the proper period in accordance with the grant. Explanation of disagreement with audit finding: There is no disagreement with...

2025-001 Period of Performance Recommendation: We recommend that the Center implement specific controls around cut off for expenditures to ensure expenditures are recorded in the proper period in accordance with the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will monitor expenditures closely to ensure expenditures are recorded in the proper period. Name(s) of the contact person(s) responsible for corrective action: Greg Miller Planned completion date for corrective action plan: April 2026 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Greg Miller at 309-323-6609.

View Audit 391958

Finding 1179565 (2025-001)

Material Weakness 2025

New England Institute of Technology

RI

Student Financial Aid Reporting

Finding - Special Reporting: Fiscal Operations Report and Application to Participate (FISAP) - Federal Work Study Program, Assistance Listing Number 84.033, Federal Supplemental Educational Opportunity Grants Program, Assistance Listing Number 84.007; June 30, 2025 Award Year; U.S. Department of Edu...

Finding - Special Reporting: Fiscal Operations Report and Application to Participate (FISAP) - Federal Work Study Program, Assistance Listing Number 84.033, Federal Supplemental Educational Opportunity Grants Program, Assistance Listing Number 84.007; June 30, 2025 Award Year; U.S. Department of Education Condition The graduate enrollment figure at Section D line 7(b) included an additional 51 students on the FISAP submitted on September 29, 2025. Corrective Actions During our compliance audit it came to light that New England Institute of Technology accidentally overstated the quantity of graduate students on our FISAP that was filed originally on September 29, 2025, by 51 students. We immediately revised the FISAP to make the correction and filed it with the Department of Education on December 9, 2025. New England Institute of Technology will implement a process to compare the system-generated enrollment reports to enrollment data to ensure enrollment information this is reported on the FISAP is accurate. Responsible Official: Denise Brindle, Financial Aid Director Completion Date: December 2025

View Audit 391941

Finding 1179557 (2025-001)

Material Weakness 2025

Town of Nantucket, Massachusetts

MA

Period of Performance § 200.309

Condition: Costs were charged to the grants for invoices with service dates prior to the start of the grant period and payroll and related benefits earned prior to the start of the grant period. Corrective Action Planned: We had budgeted the full cost of one teacher and four teaching assistances in ...

Condition: Costs were charged to the grants for invoices with service dates prior to the start of the grant period and payroll and related benefits earned prior to the start of the grant period. Corrective Action Planned: We had budgeted the full cost of one teacher and four teaching assistances in the IDEA 240 grant for 2025. The approval process for the grant took longer than expected, our intent was always to comply, but we do realize we should have waited for the approval to be in place prior to charging the costs of these employees to the grant. In the future we will wait for the approval process to be complete and will then charge the employees there. Anticipated Completion Date: Completed Contact: Martin Anguelov, Chief Financial Officer for Nantucket Public Schools and Deb Gately, Director of Special Education for Nantucket Public Schools

View Audit 391927

Finding 1179552 (2025-002)

Material Weakness 2025

Chambersburg Area School District

PA

Special Tests & Provisions Material Weakness Reporting

Material Weakness in Internal Control over Compliance and Compliance 2025-002 Special Tests and Provisions. Criteria The District is required to maintain records that support the removal of a student from the adjusted cohort, such as documentation to transfer to another diploma granting program, emi...

Material Weakness in Internal Control over Compliance and Compliance 2025-002 Special Tests and Provisions. Criteria The District is required to maintain records that support the removal of a student from the adjusted cohort, such as documentation to transfer to another diploma granting program, emigration, consistent with federal reporting requirements. Statement of Condition We identified instances in which the District had students removed from the adjusted cohort, but did not maintain sufficient written documentation to support the removal. Statement of Cause The District did not have adequate procedures to ensure that the documentation supporting adjusted cohort removals was obtained, reviewed, and retained. Possible Asserted Effect Without appropriate documentation supporting removal of students from the adjusted cohort, the District is unable to demonstrate compliance with federal record keeping requirements. Questioned Costs None noted. Context A sample of 25 students that had withdrawn was selected and 3 student files were not able to be provided. Repeat Finding: This is not a repeat finding. Recommendation We recommend that a process be implemented to ensure appropriate written documentation is maintained for all student withdraws. Views of responsible officials and planned corrective action To ensure compliance with this standard in the future, we have created a specific folder within our Student Information System for uploading and maintaining all withdrawal paperwork. All staff responsible for processing withdrawals have received instructions for this updated procedure via email and the guidance has also been added to the Secretary’s Manual.

View Audit 391921

Finding 1179550 (2025-001)

Material Weakness 2025

Chambersburg Area School District

PA

Procurement, Suspension & Debarment § 200.317 § 200.320 § 200.327

Material Weakness in Internal Control over Compliance and Compliance 2025-001 Procurement, Suspension, and Debarment. Criteria The District is required to maintain and use documented procurement procedures for procurement transactions under federal awards. Noncompetitive procurement (sole source) ma...

Material Weakness in Internal Control over Compliance and Compliance 2025-001 Procurement, Suspension, and Debarment. Criteria The District is required to maintain and use documented procurement procedures for procurement transactions under federal awards. Noncompetitive procurement (sole source) may be used if specific circumstances in the Uniform Guidance are met. Statement of Condition The District procured IDEA services through the LIU using a noncompetitive (sole source) approach. The District did not retain documentation in the procurement file to support the basis for noncompetitive procurement. Statement of Cause The District did not consistently follow documented procurement procedures for the IDEA program and the procedures. Possible Asserted Effect Without documentation supporting the noncompetitive procurement method, the District is not able to demonstrate compliance with federal procurement requirements applicable to IDEA. Questioned Costs None noted. Context One vendor was utilized and there was not appropriate documentation maintained of procurement regarding the services. Repeat Finding This is not a repeat finding. Recommendation We recommend that a process be implemented to review the services provided under the IDEA program to ensure procurement documentation is appropriately maintained. Views of responsible officials and planned corrective action To ensure compliance with this standard in the future, the Assistant to the Chief Financial and Operations Officer will provide the Director of Special Education and the Superintendent with the Sole Source Justification form by July 1st of each year. The Director of Special Education and the Superintendent will be responsible for completing the Sole Source Justification form and submitting a copy of the signed document to the Business Office. The Special Education Financial Secretary will attach the Sole Source Justification form to the purchase requisition for services from the Franklin Learning Center for the IDEA-qualified students.

View Audit 391921

Finding 1179549 (2025-002)

Material Weakness 2025

International Rescue Committee, Inc.

NY

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment § 200.303

2025-002 Reporting - Federal Funding Accountability and Transparency Act Federal Agencies: U.S. Department of State/Bureau of Population and Refugees and Migration, and U.S. Agency for International Development Program Titles and ALN Numbers: 1. ALN #19.519: Overseas Refugee Assistance Programs for ...

2025-002 Reporting - Federal Funding Accountability and Transparency Act Federal Agencies: U.S. Department of State/Bureau of Population and Refugees and Migration, and U.S. Agency for International Development Program Titles and ALN Numbers: 1. ALN #19.519: Overseas Refugee Assistance Programs for Middle East and North Africa 2. ALN #19.523: Overseas Refugee Assistance Program for South Asia. 3. ALN #98.001: United States Foreign Assistance for Programs Overseas Federal Grant Numbers: 1. SPRMCO24CA0321 - Provision of lifesaving protection & health response for Syrian refugees and vulnerable Lebanese 2. SPRMCO24CA0239- Comprehensive, Integrated Multi-Sector Response for Rohingya Refugees and Host Communities in Cox’s Bazar (Y2) 3. 72052224CA00004 - Improved (Re)integration Services Activity. 4. 720BHA22GR00218- Lifesaving Integrated Humanitarian Services in Underserved Areas of Sudan Contact Person: Rick Estridge, Controller, rick.estridge@rescue.org, (443)890-0915 Corrective Action: The following corrective action will be taken to ensure the documentation for timely FFATA reporting in SAM.Gov is clearly evidenced: a. All staff responsible for entering FFATA details in Sam.Gov will be required to obtain a screenshot when the report is submitted to Sam.Gov showing the date of submission. Anticipated Completion Date: September 30, 2026

View Audit 391920

Finding 1179547 (2025-001)

Material Weakness 2025

International Rescue Committee, Inc.

NY

Allowable Costs / Cost Principles § 200.303 § 200.403

2025-001-Activities Allowed or Unallowed and Allowable Costs/Cost Principles - Beneficiary Payments Federal Agencies: U.S. Department of State/ Bureau of Population and Refugees and Migration Program Titles and ALN Numbers: 1. ALN #19.510: U.S. Refugee Admissions Program Federal Grant Numbers: 1. SP...

2025-001-Activities Allowed or Unallowed and Allowable Costs/Cost Principles - Beneficiary Payments Federal Agencies: U.S. Department of State/ Bureau of Population and Refugees and Migration Program Titles and ALN Numbers: 1. ALN #19.510: U.S. Refugee Admissions Program Federal Grant Numbers: 1. SPRMCO23CA0361- FY24 MRA Capacity Development Funds 2. SPRMCO24CA0356- FY2023-25 Year 3 Reception and Placement Program - Affiliate MRA DA+Admin 3. SPRMCO24CA0357- FY2023-25 Year 3 Reception and Placement Program - Affiliate ERMA DA+Admin Contact Person: Rick Estridge, Controller, rick.estridge@rescue.org, (443)890-0915 Corrective Action: IRC’s management has taken several steps to stop fraudulent activities, prevent new fraud and improve IRC’s ability to detect future fraud. a. Upon identifying potentially unauthorized and fraudulent fund requests, all program office access to the USIO bank portal was immediately suspended. USIO debit card loads were centralized, and this process remains in place. b. Nine staff potentially involved in those activities were placed on leave during the investigation; five were eventually terminated. Following investigations, the IRC has made significant changes in leadership in structure in Northern California. By the end of June 2026, new Finance, Operations, and Program Delivery leadership will be in place, and the office will be broken down into two smaller offices, each with its own Executive Director. c. Working visits and in-person training on fraud prevention have been and will continue to be delivered to reinforce IRC’s compliance standards in all offices engaged in direct client payments. Additionally, network wide training are being provided focused on on compliance, CFR and fraud prevention for all staff. New policies on pre-paid cards and gift cards have also been issued. d. A Financial Analyst position was created under the RAI Head of Finance to focus on compliance. The analyst performs quarterly sample-based spot checks across all U.S. network offices, randomly selecting transactions for end-to-end review, including USIO payments. An automated tool also flags potential non-compliance issues such as irregular p-card payments and gift card purchases – vulnerabilities that could be exploited in NorCal-like situations. The RAI Head of Finance then compiles quarterly compliance reports for office leadership, highlighting areas for improvement. Anticipated Completion Date: June 30, 2026

View Audit 391920

Finding 1179536 (2025-002)

Material Weakness 2025

Berkshire Housing Development Corporation and Subsidiary Berkshire Housing Services, Inc.

MA

Internal Control / Segregation of Duties Significant Deficiency § 200.512

Audit Finding Reference: 2025-002 Timely Filing of Single Audit Report Planned Corrective Action Management will collaborate proactively with the external auditors to ensure the timely completion of the audit and submission of the Data Collection Form (DCF) in accordance with applicable regulatory d...

Audit Finding Reference: 2025-002 Timely Filing of Single Audit Report Planned Corrective Action Management will collaborate proactively with the external auditors to ensure the timely completion of the audit and submission of the Data Collection Form (DCF) in accordance with applicable regulatory deadlines. Planned Implementation Date of Corrective Action March 2026, for the FY2025 submission. Person Responsible for Corrective Action Chief Financial Officer

View Audit 391917

Finding 1179523 (2025-001)

Material Weakness 2025

Clinton Central School Corporation

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

FINDING 2025-001 Finding Subject: Twenty-First Century Community Learning Centers – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: April Boone and Levi Yowell Contact Phone Number and Email Address: 765-249-2515; april.boone@clinton...

FINDING 2025-001 Finding Subject: Twenty-First Century Community Learning Centers – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: April Boone and Levi Yowell Contact Phone Number and Email Address: 765-249-2515; april.boone@clinton.k12.in.us; levi.yowell@clinton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Per written directive from our Superintendent, Mr. Yowell on November 14, 2025, the following steps are being implemented to provide better oversight over the Twenty-First Century Program. 1. Multiple signatures are now required on all payroll, including the CCE Principal, Site Coordinator, CCSC Treasurer, and Superintendent 2. Immediately discontinuing the unallowable expenses as shared by the SBOA auditors 3. Required approval for all purchases from Site Coordinator, CCE Principal, CCSC Treasurer, and Superintendent. On December 15, 2025, the School Board will be reviewing and considering the approval of a District Financial Authority Oversight Resolution. This resolution will better define who has financial oversight and authority for all spending within the corporation. Anticipated Completion Date: November 14, 2025 and December 15, 2025 (Note: Provide the projected date of completion of major tasks for the planned corrective actions described above.)

View Audit 391913

Finding 1179517 (2025-001)

Material Weakness 2025

Ocean State Research Institute, Inc.

RI

Allowable Costs / Cost Principles § 200.405

Planned Corrective Action: After review, it was determined that the wrong indirect rate was applied to a project. The overcharged amount was $1,461.69. The prime of this project was an industry sponsor and a CRADA was necessary for this work to be completed. It is the belief of the current OSRI mana...

Planned Corrective Action: After review, it was determined that the wrong indirect rate was applied to a project. The overcharged amount was $1,461.69. The prime of this project was an industry sponsor and a CRADA was necessary for this work to be completed. It is the belief of the current OSRI management that the error accurred due to confusion that the funds came from an industry sponsor and not a federal agency. To correct this error, management will issue a payment of $1,461.69 to the sponsor. Planned Implementation Date of Corrective Action: Three inquiries were made by CBIZ on 1/5/26 regarding indirects charged by OSRI. On 1/6/26 OSRI management responded clearing up two of the three inquiries showing that the total indirects charged based on direct numbers were correct and that an adjustment had been made during the fiscal year in question to correct prior short falls. After a thorough review of the third inquiry, OSRI management on 1/8/26 reached out to the industry sponsor to inform them of our error and payment reimbursement was initiated. On 1/16/26 the industry sponsor confirmed receipt and cashed check for reimbursement.

View Audit 391892

Finding 1179478 (2025-001)

Material Weakness 2025

Reynolds School District

OR

Procurement, Suspension & Debarment § 200.317 § 200.327

Finding 2025-001 Procurement – Significant Deficiency Condition: Procurement policies are not aligned with Uniform Guidance (2 CFR 200.317–200.327). Corrective Action Plan: Develop, adopt, and maintain written procurement policies fully aligned with Uniform Guidance, and establish annual review and ...

Finding 2025-001 Procurement – Significant Deficiency Condition: Procurement policies are not aligned with Uniform Guidance (2 CFR 200.317–200.327). Corrective Action Plan: Develop, adopt, and maintain written procurement policies fully aligned with Uniform Guidance, and establish annual review and update process. Responsible Official: Holly Langan, Managing Officer for Financial Services Timeline: Implementation completed by August 31, 2026.

View Audit 391885

Finding 1179453 (2025-004)

Material Weakness 2025

Reynolds School District

OR

Period of Performance Matching / Level of Effort / Earmarking

Finding 2025-004 Supplanting Controls – Significant Deficiency Condition: Lack of controls to prevent supplanting in the Student Support and Academic Enrichment program; presumption of supplanting rebutted but controls not in place. Corrective Action Plan: Implement pre-award and annual budget revie...

Finding 2025-004 Supplanting Controls – Significant Deficiency Condition: Lack of controls to prevent supplanting in the Student Support and Academic Enrichment program; presumption of supplanting rebutted but controls not in place. Corrective Action Plan: Implement pre-award and annual budget review procedures to document that state/local funds are not used for activities proposed for federal funding and document any rebuttals in grant and budget records. Responsible Official: Holly Langan, Managing Officer for Financial Services Timeline: Implementation completed by June 30, 2026. 113

View Audit 391885

Finding 1179450 (2025-002)

Material Weakness 2025

Benedict College

SC

Student Financial Aid Reporting Significant Deficiency

FISAP Reporting Planned Corrective Action: At the time of preparation of the FISAP report by the Financial Aid Office, electronic database reports used for preparation will be archived and attached to the report. The report will be reviewed the Vice President of Enrollment Management and the Vice Pr...

FISAP Reporting Planned Corrective Action: At the time of preparation of the FISAP report by the Financial Aid Office, electronic database reports used for preparation will be archived and attached to the report. The report will be reviewed the Vice President of Enrollment Management and the Vice President for Finance and Operations/CFO. Both reviewers will be provided the detailed reports that agree to the data reported. The review will consist of ensuring that the data on the database source, PowerFAIDS, is accurate and agrees with the reported data. Reviewer will run directly from the PowerFAIDS system a report consistent with the time frame of the FISAP and determine that the report agrees with the report attached to the FISAP submitted for review. Person Responsible for Corrective Action Plan: Ms. Monique Rickenbaker, Director of Financial Aid Mr. Yohannis Job, VP for Enrollment Management Dr. Sharron T. Burnett, VP for Finance and Operations/CFO Anticipated Date of Completion: June 30, 2026

View Audit 391877

Finding 1179448 (2025-001)

Material Weakness 2025

Yeshiva University

NY

Student Financial Aid Reporting

Management Views and Corrective Action Plans 2025-001 - Untimely submissions of Accurate Student Enrollment Change to the National Student Loan Data System (NSLDS) Point of Contact – Jennifer Spiegel Goldberg, University Registrar, (646-592-6275) Management agrees with the current year’s finding and...

Management Views and Corrective Action Plans 2025-001 - Untimely submissions of Accurate Student Enrollment Change to the National Student Loan Data System (NSLDS) Point of Contact – Jennifer Spiegel Goldberg, University Registrar, (646-592-6275) Management agrees with the current year’s finding and recommendation to review its policies and controls for accurate and timely enrollment reporting by establishing a process to ensure that all required program and campus level status changes are reported to NSLDS and are reported within the required 60-day timeframe. Yeshiva University’s dual curriculum, multi-college undergraduate system, as well as some graduate programs allow students changes during enrollment that can result in extraneous degree records no longer linked to the student’s enrolled program. This circumstance and finding occurred because a graduation application was mistakenly applied to an extraneous record and carried through to conferred degree, which the NSC reporting system could not detect. A script has been in place since January 13, 2026, to run overnight to detect “orphan” degree records and ensure that only records that match current enrollment are available removing the potential for this to occur moving forward. The student identified during the audit as requiring remedy has been remedied in NSLDS as of November 19, 2025.

View Audit 391873

Finding 1179444 (2025-008)

Material Weakness 2025

Cloquet Housing and Redevelopment Authority

MN

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

View of Responsible Official: Management agrees with the Finding. During the last fiscal year, the Executive Director consulted with other public housing agencies in the region and learned that many rely on the firm Nelrod to accurately identify and validate the supporting data used to establish uti...

View of Responsible Official: Management agrees with the Finding. During the last fiscal year, the Executive Director consulted with other public housing agencies in the region and learned that many rely on the firm Nelrod to accurately identify and validate the supporting data used to establish utility allowances. Nelrod conducts a comprehensive Utility Allowance Survey and Study, which provides the detailed analysis needed to develop a more reliable Utility Allowance Table for the applicable fiscal year. Based on this information, we have adopted a policy to contract with Nelrod to prepare the Utility Allowance Study beginning in fiscal year 2025–2026

View Audit 391864

Finding 1179443 (2025-007)

Material Weakness 2025

Cloquet Housing and Redevelopment Authority

MN

HUD Housing Programs

View of Responsible Official: Management agrees with the Finding. To support long term sustainability, administrative fees are reviewed on a biweekly basis to identify opportunities for cost reduction or absorption while the program continues to stabilize and grow. These measures are intended to ens...

View of Responsible Official: Management agrees with the Finding. To support long term sustainability, administrative fees are reviewed on a biweekly basis to identify opportunities for cost reduction or absorption while the program continues to stabilize and grow. These measures are intended to ensure that the program remains compliant, financially sound, and operationally viable on an annual basis

View Audit 391864

Finding 1179442 (2025-001)

Material Weakness 2025

Marist College and Affiliates

NY

Student Financial Aid

Finding 2025-001: Special Tests and Provisions - NSLDS Reporting (Significant Deficiency) U.S. Department of Education – Student Financial Assistance Cluster Federal Pell Grant Program (84.063) Federal Direct Loan Program (84.268) View of Responsible Officials and Planned Corrective Action: With res...

Finding 2025-001: Special Tests and Provisions - NSLDS Reporting (Significant Deficiency) U.S. Department of Education – Student Financial Assistance Cluster Federal Pell Grant Program (84.063) Federal Direct Loan Program (84.268) View of Responsible Officials and Planned Corrective Action: With respect to the findings relating to the timeliness of enrollment reporting, the University agrees with this finding and will take appropriate actions to improve processes to ensure enrollment status records are updated timely in the NSLDS at both the Campus-Level and Program-Level. Corrective Plan: • Reporting Calendar for All Branch Campuses o Ensure reporting calendar accommodates each branch campus at the University • Timely Enrollment Status Updates - Branch Campuses o Ensure completion is entered in SIS prior to the submission of the last enrollment file submitted for that term • Tracking Students Completing Outside of Original Cohort o Early completion o Late completion • Reporting Status Changes Outside the Standard Reporting Calendar o Process developed to report these students individually Name of Contact Person(s) Responsible for the Plan: Michael Lewis, Registrar Michael.lewis5@marist.edu Anticipated Completion Date: April 30, 2026

View Audit 391855

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