Corrective Action Plans

Finding 1190919 (2025-003)

Material Weakness 2025

KS

Student Financial Aid Special Tests & Provisions Cash Management

Special Tests and Provisions – Return of Title IV Funds Condition: During the testing of the return of Title IV funds, it was noted that one (1) of eight (8) tested calculation of funds to be returned had no documentation to determine if returns were completed timely as the College did not retain th...

Special Tests and Provisions – Return of Title IV Funds Condition: During the testing of the return of Title IV funds, it was noted that one (1) of eight (8) tested calculation of funds to be returned had no documentation to determine if returns were completed timely as the College did not retain the lists of students associated with drawdowns and/or returns and one (1) of eight (8) tested. Recommendation: Policies and procedures should be written to provide internal control over the documentation used to complete the drawdowns, including returns, from the Department of Education. We recommend the College establish a communication and record retention process that allows for the notification of students withdrawing and a control in place that allows the financial aid department to know that the student financial aid was returned to the Department of Education within the required timeframe. Views of responsible officials and planned corrective action: Areas of focus will be to put in place written policies and procedures for the Financial Aid office, including the area of disbursements that includes additional controls and documentation of such. Our objectives will be that all current and incoming Financial Aid staff will be required to maintain documentation of any drawdowns of funds related to student financial aid. We have put in place a shared an electronic folder with restricted access to provide confidentiality and provide documentation of the shared communication between offices. Documentation of drawdowns and/or returns will be maintained within this folder. Staff will be trained on using the daily generated reports from J1 to watch for students who have withdrawal on their records so that this can be updated and proper calculations done. Measurable targets will be achieved by documenting the records within a shared secure electronic drive between the Financial Aid Office and the Business Office. The Financial Aid Office utilizes system-generated reports to identify student withdrawals on a biweekly basis, or as needed ensuring timely processing of R2T4 calculations. The Business Office processes all returns of funds, and a specific general ledger account has been designated to track R2T4 transactions

View Audit 395201

Finding 1190918 (2025-002)

Material Weakness 2025

Fort Scott Community College

KS

Special Tests & Provisions Student Financial Aid Cash Management

Special Tests and Provisions – Payment to Students Condition: During our testing of the financial aid disbursements, it was noted the College is not maintaining records of what students the drawdowns were for, therefore we were unable to determine if the amounts were posted to the student accounts w...

Special Tests and Provisions – Payment to Students Condition: During our testing of the financial aid disbursements, it was noted the College is not maintaining records of what students the drawdowns were for, therefore we were unable to determine if the amounts were posted to the student accounts within the required time frame and subsequently were paying out any credit balances created on student accounts. Recommendation: Policies and procedures should be written to provide internal control over the documentation used to complete the drawdowns from the Department of Education. We recommend the College establish a communication and record retention process that allows for the notification of the student financial aid proceeds and a control in place that allows the financial aid department to know the student financial aid was applied to the student’s account timely. Views of responsible officials and planned corrective action: The College has established formal procedures governing the documentation, approval, and processing of financial aid drawdowns from the Department of Education. A segregated and controlled workflow has been implemented through the use of a secure shared electronic folder with restricted access to provide confidentiality and provide documentation of the shared communication between the Financial Aid office who approves the aid, the Business Office who ultimately pulls down from the Department of Education, and with the Cashier who distributes any refunds. The Financial Aid Office prepares and approves disbursement amounts and communicates them via documented reporting; the Business Office reconciles disbursement amounts to individual student accounts prior to drawdown; the CFO initiates drawdowns after documented review and approval; and the Cashier processes student refunds, where applicable. The documentation is being retained and backed up. Measurable targets will be to do this weekly or as batches are prepared for draw-down. This documentation can be found in the secure shared electronic folder, which has already been implemented. Financial aid disbursements are processed on a weekly or batch basis, and funds are applied to student accounts in compliance with federal requirements, generally within three (3) business days of receipt.

View Audit 395201

Finding 1190909 (2025-004)

Material Weakness 2025

North Lake Tahoe Fire Protection District

NV

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

We acknowledge the critical importance of establishing and maintaining an effective system of internal control over compliance, including procurement, suspension, and debarment per Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requireme...

We acknowledge the critical importance of establishing and maintaining an effective system of internal control over compliance, including procurement, suspension, and debarment per Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) related to the assistance listing 15.235. As such, we are committed to taking immediate corrective actions to address documented procurement procedures to reflect applicable state and local laws and regulations and to ensure that our District (as a non-federal entity) is prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. We have outlined below the specific steps we have already undertaken and will undertake: 1.Revise & Update Procurement Procedures: a.We conducted a comprehensive review of current procurement procedures to identify gaps. b.We have ensured procurement procedures address compliance with state and local laws and regulations. c.We have implemented an approval process to review and validate any new procedures before they are finalized. d.We have updated our procurement policies to reflect the specific requirements under 2 CFR Part 200, including provisions related to debarment and suspension. The policy will be approved by our Board of Directors at a public meeting, no later than June 30, 2026. 2.Staff Training & Capacity Building: a.We have assigned dedicated staff with clear roles and responsibilities to manage and comply with grant requirements, including application, compliance, and reporting, ensuring that all parties understand their obligations and deadlines. b.We will provide training for relevant staff on updated procedures, including specific training on 2 CFR Part 200 for procurement standards, and suspension/debarment requirements. c.Provide regular refresher training to ensure ongoing compliance and awareness of updates to federal, state, and local laws. 3.Strengthen Internal Monitoring and Oversight Mechanisms: a.Implement periodic audits of procurement and subaward transactions to ensure compliance with updated policies and procedures. b.Assign a compliance officer to monitor the effectiveness of the suspension and debarment verification process. c.Develop a reporting system for non-compliance or procurement violations, and establish a corrective action protocol to address any identified issues d.Regularly review compliance metrics and audit reports with senior management. By implementing these corrective actions, we are committed to addressing the material weakness in internal control over compliance, including procurement, suspension, and debarment. These steps will enhance the accuracy, reliability, and transparency of our financial reporting and improve our internal controls over our financial reporting. Responsible Parties and Accountability to be designated: 1.Jackie Dunklee CFO, Jed Horan, Assistant Fire Chief, and Isaac Pawning, Division Chief: Responsible for overseeing the update of procurement procedures and ensuring compliance with state, local, and federal regulations. 2.Erick, Rodriguez, Compliance Officer: Responsible for monitoring suspension and debarment verification, conducting audits, and overseeing staff training. 3.Procurement Staff: Responsible for implementing updated procedures and ensuring all contractors and subawardees are verified for suspension or debarment status. 4.Thelesa Montoya, Neves, Grant Administrator: Responsible for ensuring that federal grant expenditures comply with applicable procurement regulations and internal controls. Anticipated Completion Date: June 2026

View Audit 395199

Finding 1190908 (2025-003)

Material Weakness 2025

North Lake Tahoe Fire Protection District

NV

Allowable Costs / Cost Principles § 200.303

We acknowledge the critical importance of establishing and maintaining an effective system of internal control over compliance, including allowable costs under federal awards per Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement...

We acknowledge the critical importance of establishing and maintaining an effective system of internal control over compliance, including allowable costs under federal awards per Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that a non-federal entity may charge only allowable costs that are adequately documented and are necessary and reasonable for performance of the federal award under the principles of 2 CFR Part 200, Subpart E. As such, we are committed to taking immediate corrective actions to address the deficiencies to ensure accurate billing rates for equipment charges are used and that charges for internally generated fees, such as burn mix, are documented prior to charging the fees to the program. We have outlined below the specific steps we have already undertaken and will undertake: 1.Development of Standardized Equipment Rate Schedule The District has developed and will maintain a standardized schedule of approved equipment billing rates used for federal and state grant programs. This schedule will be based on published or internally approved rates and will be reviewed annually to ensure accuracy. 2.Verification of Billing Rates Prior to Grant Charges Prior to charging equipment usage to any federal award, finance staff will verify that the billing rate applied matches the approved rate schedule. This verification will be documented and retained with the supporting grant expenditure documentation. 3.Documentation of Internally Generated Rates For internally generated fees, including burn mix or similar materials, the District will develop and maintain formal documentation supporting the calculation of the rate. This documentation will include the components used to determine the rate (such as material cost, labor, and overhead where applicable) and will be retained in the grant support files. 4.Pre-Approval of Internally Generated Charges Internally generated billing rates will be reviewed and approved by management prior to being charged to any federal grant program. The approved rate documentation will be maintained as part of the grant compliance records. 5.Enhanced Grant Expenditure Review Process The District will implement a secondary review process for grant-related expenditures. Finance staff or management will review charges to federal awards to ensure the expenditures are supported, reasonable, allowable under Uniform Guidance, and calculated using the correct approved billing rates. 6.Training on Uniform Guidance Requirements Finance staff and personnel responsible for preparing or submitting grant-related charges will receive refresher training on federal grant compliance requirements under 2 CFR Part 200, specifically related to allowable costs, documentation requirements, and internal controls over grant expenditures. 7.Ongoing Monitoring of Grant Compliance As part of the year-end grant reporting process, management will periodically review equipment charges and internally generated fees charged to federal awards to ensure the established procedures are consistently followed and that adequate supporting documentation is maintained. Responsible Parties and Accountability to be designated: 1.Jackie Dunklee, CFO, and Isaac Pawning, Division Chief: Responsible for overseeing the development and update of a standardized schedule of approved equipment billing rates and ensuring compliance with state, local, and federal regulations. 2.Thelesa Montoya-Neves, Accounting Manager: Responsible for ongoing monitoring and review of equipment charges to federal awards. 3.Erick Rodriguez, Compliance Officer: Responsible for ensuring that federal grant expenditures are supported, reasonable, allowable under Uniform Guidance, and calculated using the correct approved billing rates. By implementing these corrective actions, we are committed to addressing the significant deficiency of internal controls over compliance to ensure accurate billing rates for equipment charges are used and that charges for internally generated fees, such as burn mix, are documented prior to charging the fees to the program. Anticipated Completion Date: June 2026

View Audit 395199

Finding 1190905 (2025-003)

Material Weakness 2025

Kuumba Community Health & Wellness Center Inc. Dba New Horizons Health

VA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.333

The organization has developed and implemented a standardized documentation process to ensure that all data submitted is fully supported and traceable to source documentation. Responsible staff have been trained to retain and reference appropriate supporting records for each data element prior to su...

The organization has developed and implemented a standardized documentation process to ensure that all data submitted is fully supported and traceable to source documentation. Responsible staff have been trained to retain and reference appropriate supporting records for each data element prior to submission. A supervisory review step has been added to verify that documentation is complete, accurate, and clearly tied to the reported data before final submission.

View Audit 395197

Finding 1190904 (2025-002)

Material Weakness 2025

Kuumba Community Health & Wellness Center Inc. Dba New Horizons Health

VA

Allowable Costs / Cost Principles § 200.302 § 200.403

The Senior Accounting and Finance Director and the Director of Operations have scheduled a weekly meeting to address training needs for front-line staff and to develop methods for monitoring data collection and ensuring accountability for data entry. Although procedures and training manuals were dev...

The Senior Accounting and Finance Director and the Director of Operations have scheduled a weekly meeting to address training needs for front-line staff and to develop methods for monitoring data collection and ensuring accountability for data entry. Although procedures and training manuals were developed, staff turnover resulted in the processes and procedures not being consistently followed.

View Audit 395197

Finding 1190899 (2025-002)

Material Weakness 2025

Independent School District #256

MN

Procurement, Suspension & Debarment

Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555 and 10.559 Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555 and 10.559 Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Districted should retain documentation of their search of Sam.Gov for suspended or debarred vendors. Name of the contact person responsible for corrective action: Chris Muhvich, Director, Finance & Operations Planned completion date for corrective action plan: June 30, 2026

View Audit 395196

Finding 1190893 (2025-001)

Material Weakness 2025

Northwest Nazarene University

ID

Student Financial Aid Reporting Significant Deficiency

Title: Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding...

Title: Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar’s Office and the Financial Aid Office jointly reviewed the processes and data-entry practices related to enrollment reporting to ensure they are applied consistently and accurately. A plan has been implemented to provide ongoing training for employees responsible for managing reporting data. In addition, both offices established clearer communication channels to support timely and accurate updates and agreed to conduct an annual review of these processes to maintain continued alignment. Name(s) of the contact person(s) responsible for corrective action: Stephen Field Planned completion date for corrective action plan: 3/18/2026

View Audit 395188

Finding 1190887 (2025-002)

Material Weakness 2025

Waldorf University

IA

Internal Control / Segregation of Duties Student Financial Aid Subrecipient Monitoring

Waldorf University was surprised by this finding. In response, several meetings were held, and a clear process was designed to mitigate issues related to uncashed checks. The University accepts the findings and believes the new software will aid in producing accurate reports. Waldorf University is a...

Waldorf University was surprised by this finding. In response, several meetings were held, and a clear process was designed to mitigate issues related to uncashed checks. The University accepts the findings and believes the new software will aid in producing accurate reports. Waldorf University is also reorganizing its departmental structure to strengthen oversight and ensure a thorough review of financial reports and account records.

View Audit 395184

Finding 1190886 (2025-007)

Material Weakness 2025

Heritage Valley Health System, INC

PA

Allowable Costs / Cost Principles Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management has acknowledged the finding and has implemented enhanced procedures through frequent reconciliations and stricter review policies to ensure documented costs agree to the underlying invoice support. Name of the contact person responsible for corrective action: Garrett Richardson, VP of Fi...

Management has acknowledged the finding and has implemented enhanced procedures through frequent reconciliations and stricter review policies to ensure documented costs agree to the underlying invoice support. Name of the contact person responsible for corrective action: Garrett Richardson, VP of Finance; Haley Kotun, Director of Finance Anticipated completion date: January 2026

View Audit 395174

Finding 1190885 (2025-001)

Material Weakness 2025

The Nc Youth Violence Prevention Center

NC

Reporting Internal Control / Segregation of Duties

Management agrees with the finding and will implement additional procedures to improve the year end closing and financial reporting process.

View Audit 395171

Finding 1190884 (2025-001)

Material Weakness 2025

University of Massachusetts Global-9 Month Audit

CA

Student Financial Aid Reporting

Finding 2025-001 – Enrollment Reporting To address this repeated finding, the following action items have been put into place: 1) The University conducted a reorganization of the student services unit that resulted in a shift of oversight to new personnel. Beginning July 2025, the Office of the Regi...

Finding 2025-001 – Enrollment Reporting To address this repeated finding, the following action items have been put into place: 1) The University conducted a reorganization of the student services unit that resulted in a shift of oversight to new personnel. Beginning July 2025, the Office of the Registrar, the unit responsible for enrollment reporting is under the direction of Sonia Gutierrez-Mendoza, Associate Vice Chancellor of Student Services, and Jorge Salas Lizarraga, University Registrar. 2) There were three main NSLDS reporting data errors identified and noted below. For each one, the requirements, source documents, cause of error and corrective action plan are noted. Campus Level Data Errors o Requirements:  NSLDS data elements must include accurate Student Enrollment Status (Full- Time, Three-Quarter Time, Half Time, Less Than Half Time, Withdrawal, Graduation, Leave of Absence) and the Effective Date of student changes. o Source Document/s:  Data source documents are provided through the Banner/Ellucian Campus Level Data delivered reporting. (Requires accurate parameter setup prior to processing). o Cause of error:  Incorrect student data parameters setup/used within Banner/Ellucian Campus Level Data reporting. o Corrective Action Plan:  Correct the Banner/Ellucian reporting parameters to match the NSLDS enrollment data reporting requirements for campus level/student status.  Engage Banner/Ellucian subject matter consultant to advise/provide additional expertise on setup/successful implementation of required campus level data reporting.  Implement controls over the Campus Level Data reporting process to ensure correct data submission to NSLDS. Program Level Data Errors o Requirements:  NSLDS data elements must include accurate Student Enrollment Status (Full-Time, Three-Quarter Time, Half Time, Less Than Half Time, Withdrawal, Graduation, Leave of Absence) and the Effective Date of student changes. o Source Document/s:  Data Source documents are provided through the Banner/Ellucian Program Level Data delivered reporting. (Requires accurate parameter setup prior to processing). o Cause or error:  Incorrect student data parameters setup/used within Banner/Ellucian Program Level Data reporting. o Corrective Action Plan:  Correct the Banner/Ellucian reporting parameters to match the NSLDS enrollment data reporting requirements for program level/student status.  Engage Banner/Ellucian subject matter consultant to advise/provide additional expertise on setup/successful implementation of required program level data reporting.  Implement controls over the Program Level Data reporting process to ensure correct data submission to NSLDS. Timely Reporting Errors O Requirements:  Timely reporting to NSLDS within 60 days of all student enrollment status changes at the campus and program levels. o Source Documents:  Data source documents are provided through the Banner/Ellucian delivered reporting. (Requires accurate parameter setup prior to processing). o Cause of error:  Incorrect reporting student data parameters setup/used to cause student enrollment status changes to be omitted and or skipped. o Corrective Action Plan:  Correct the student data parameters to accurately include all student changes within the Banner/Ellucian report.  Ensure that the student enrollment changes are reported to NSLDS within the 60-day time status requirements.  Engage Banner/Ellucian subject matter consultant to advise/provide additional expertise on setup/successful implementation of the required timely data reporting.  Implement controls over the 60 days timely submission reporting requirement to the NSLDS. 3) The following data from the NSLDS Enrollment Reporting guide will serve as the basis for each revised report: • Student current SSN • OPEID • CIP Code • CIP Year • Credential level • Published Program Length Measurement • Published Program Length • Weeks in Title IV Academic Year • Program Begin Date • Special Program Indicator • Program Enrollment Effective Date Anticipated Completion Date: July 1, 2026 Person Responsible: Jorge Salas Lizarrage, University Registrar

View Audit 395165

Finding 1190883 (2025-002)

Material Weakness 2025

Community College District of Gogebic County

MI

Reporting Significant Deficiency

2025-002 - Inaccruate Reporting (repeat). Auditor Description of Condition and Effect. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected un...

2025-002 - Inaccruate Reporting (repeat). Auditor Description of Condition and Effect. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by MiLEAP's Office of Sixty by 30 or external auditors. Auditor Recommendation. We recommend that the College implement a reconciliation and review process over the preparation and reporting of the ADN-to-BSN quarterly reports to ensure proper and accurate reporting. Corrective Action. The College has performed the necessary steps to correct the error and will correct the amounts reported in the next quarterly report. Additionally, the reporting process will include a reconciliation of the expenses and an additional level of review. Responsible Person. Stephanie Innes, Finance Director. Anticipated Completion Date. March 31, 2026.

View Audit 395164

Finding 1190878 (2025-001)

Material Weakness 2025

Community College District of Gogebic County

MI

Allowable Costs / Cost Principles Student Financial Aid Reporting

2025-001 - Miscalculation of Reconnect Scholarship Awards. Auditor Description of Condition and Effect. For 3 out of 12 students tested, the incorrect amounts of Michigan Reconnect scholarships were calculated and awarded to students. As a result, the College had a total of 16 students whereby the M...

2025-001 - Miscalculation of Reconnect Scholarship Awards. Auditor Description of Condition and Effect. For 3 out of 12 students tested, the incorrect amounts of Michigan Reconnect scholarships were calculated and awarded to students. As a result, the College had a total of 16 students whereby the Michigan Reconnect scholarships awarded during the fiscal year were miscalculated, resulting in $16,101 in under-awarded scholarships and $288 in over-awarded scholarships to students. The College corrected under-awarded scholarships by adjusting student accounts to reflect accurate award amounts and issued refunds to students as applicable on March 18, 2026. The college corrected over-awarded scholarships by adjusting the student accounts and updating the Michigan Student Scholarships Grants ("MiSSG") reporting system to refund MiLEAP on August 6, 2025. Auditor Recommendation. We recommend that the College implement a formal review process for Michigan Reconnect scholarship award calculations, ensuring that each calculation receives a second, independent review to verify its accuracy. Corrective Action. The College recalculated the awards for the students impacted, adjusted their student accounts, notified the students of these corrections and returned $288 in over-awarded scholarships to MiLEAP by updating the MiSSG reporting system. Additionally, the College plans to conduct additional training of stafff on the Michigan Reconnect Expansion program, including the last-dollar calculation methodology, and will implement a review of the calculations by a second individual of all disbursements. Responsible person. Maryann DeCaire, Director of Financial Aid. Anticipated Completion Date. March 31, 2026.

View Audit 395164

Finding 1190871 (2025-102)

Material Weakness 2025

Espiritu Community Development Corporation

AZ

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.400 § 200.405

Condition: Expenditures for the Child and Adult Care Food Program were incorrectly reported as expenditures to other nutrition programs. Recommendation: The auditors recommend that the School properly identify and report nutrition program expenditures by program. Contact Name: Anastacia Europa Ruiz,...

Condition: Expenditures for the Child and Adult Care Food Program were incorrectly reported as expenditures to other nutrition programs. Recommendation: The auditors recommend that the School properly identify and report nutrition program expenditures by program. Contact Name: Anastacia Europa Ruiz, Chief Operating Officer Corrective Action Planned: The School Management will identify nutrition program expenditures by each separately funded program and report such expenditures by each separately funded program. Anticipated Completion Date: June 30, 2026

View Audit 395158

Finding 1190869 (2025-101)

Material Weakness 2025

Espiritu Community Development Corporation

AZ

Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.405

Condition: For FAL 10.185, all 40 vendor disbursements tested lacked evidence of supervisory approval, as the payment request forms were not signed by the designated approver prior to payment. For FAL 10.558, 27 of thirty-two vendor disbursements tested lacked documented supervisory approval prior t...

Condition: For FAL 10.185, all 40 vendor disbursements tested lacked evidence of supervisory approval, as the payment request forms were not signed by the designated approver prior to payment. For FAL 10.558, 27 of thirty-two vendor disbursements tested lacked documented supervisory approval prior to payment. Finally for FAL 84.010A, two of the ten vendor disbursements tested lacked documented supervisory approval prior to payment. In each noted instance, payments were processed without evidence that the School performed and documented a review in accordance with established internal control procedures. Recommendation: The auditors recommend that the School enforce existing policies requiring documented supervisory approval prior to processing payments and implement monitoring procedures to ensure approval documentation is completed and retained. In addition, the School should strengthen pre-payment review procedures to ensure expenditures are evaluated for allowability, necessity, reasonableness, and proper allocation in accordance with 2 CFR Part 200 and applicable program requirements. Training should be provided to personnel responsible for processing and approving federal program expenditures to reinforce compliance responsibilities. Contact Name: Anastacia Europa Ruiz, Chief Operating Officer Corrective Action Planned: The School Management will require documented supervisory approval, including signature and date, on all payment request forms prior to processing vendor disbursements charged to federal programs. Accounts payable staff will not release payments without evidence of required authorization. Written disbursement procedures will be reviewed and the applicable staff will be retrained within 90 days. The School will perform monthly oversight of disbursement activity and quarterly sample reviews to ensure ongoing compliance. Anticipated Completion Date: June 30, 2026

View Audit 395158

Finding 1190862 (2025-003)

Material Weakness 2025

Washington Local School District

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

The district has enrolled with Bonefish, a partner of Ohio Association of School Business Officials and Ohio Schools Council to satisfy all requirements of securing vendors/entities using the Federal government’s System for Award Management (SAM).

View Audit 395150

Finding 1190861 (2025-002)

Material Weakness 2025

Washington Local School District

OH

Procurement, Suspension & Debarment § 200.1 § 200.320

All Federal purchases based upon current board policy ($10,000) quotes will be obtained and submitted with the requisition. This will now include purchased services as well as supplies and equipment.

View Audit 395150

Finding 1190860 (2025-001)

Material Weakness 2025

Washington Local School District

OH

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Washington Local Enrollment, Residency, Withdraw Guidance guidelines will be followed. No Withdrawals will be made unless records request made from the student’s new district or documentation received from parent/guardian.

View Audit 395150

Finding 1190859 (2025-012)

Material Weakness 2025

Second Judicial District Court

NM

The Department will provide additional training to employees regarding the PAR process and their responsibilities under the federal time reporting policy. Program Financial Managers will work directly with staff to ensure PAR documentation is completed timely and in accordance with policy.

View Audit 395149

Finding 1190858 (2025-011)

Material Weakness 2025

Second Judicial District Court

NM

Procurement, Suspension & Debarment

The Department performs pre-award risk assessments for subrecipients and verifies suspension and debarment status. However, documentation did not clearly demonstrate that verification occurred prior to award execution. To address this issue, the Department will require documentation such as timestam...

The Department performs pre-award risk assessments for subrecipients and verifies suspension and debarment status. However, documentation did not clearly demonstrate that verification occurred prior to award execution. To address this issue, the Department will require documentation such as timestamped SAM.gov verification screenshots to be included in procurement files. The Department will also strengthen documentation practices related to procurement notices and records. Additionally, the Department has implemented a procurement intake system designed to track procurement actions and store supporting documentation. The Department is also working to fill the Chief Procurement Officer position, which will further strengthen procurement oversight and compliance.

View Audit 395149

Finding 1190857 (2025-009)

Material Weakness 2025

Second Judicial District Court

NM

The Department receives significant federal funding and takes federal time reporting requirements seriously. During FY25, staff attrition impacted functions involving federal grants, which resulted in some Personnel Activity Reports (PARs) not being signed or completed timely. As the Department ente...

The Department receives significant federal funding and takes federal time reporting requirements seriously. During FY25, staff attrition impacted functions involving federal grants, which resulted in some Personnel Activity Reports (PARs) not being signed or completed timely. As the Department enters FY26, several corrective actions have been implemented, including: • Filling critical staffing positions responsible for federal grant management. • Establishing centralized storage locations for PAR documentation by program. • Requiring managers to review PAR documentation each pay period to ensure appropriate approvals prior to payroll processing. These measures will strengthen compliance with federal time reporting requirements.

View Audit 395149

Finding 1190855 (2025-010)

Material Weakness 2025

Second Judicial District Court

NM

The Department will update its Accounts Payable review process to ensure that vouchers containing unallowable costs are identified and rejected prior to payment processing. Additional training will be provided to staff to ensure compliance with federal cost allowability rules.

View Audit 395149

Finding 1190851 (2025-002)

Material Weakness 2025

Independent School District No. 624

MN

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

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

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

View Audit 395145

Finding 1190846 (2025-101)

Material Weakness 2025

Cholla Academy Dba Westland School

AZ

School Nutrition Programs Internal Control / Segregation of Duties

We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and A...

We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. 2025-101 Material Weakness in Internal Controls Over Compliance: Reporting Recommendation: To help ensure that monthly meal counts are mathematically accurate, management should implement a formal reconciliation process where a designated official—other than the individual who prepared the report—performs a crosscheck of the Monthly Claim for Reimbursement against the Daily Meal Count Tally Sheets. Action Taken: Management will review and update its policies and procedures, if necessary, to ensure the number of meals claimed for reimbursement agrees with the meal count sheet. Contact person: Kathy Couch, Prinicpal Completion date: Fiscal year 2026

View Audit 395140

Corrective Action Plans

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