Corrective Action Plans

Finding 1216183 (2025-003)

Material Weakness 2025

NJ

Procurement, Suspension & Debarment

On March 26, 2026 the Union City Board of Education approved a resolution the acknolwedged the receipt of the grant from the United States Environmental Protection Agency for the Clean School Bus Program. Further it acknowledged that Van-Con was identified as a qualified vendor for battery electric ...

On March 26, 2026 the Union City Board of Education approved a resolution the acknolwedged the receipt of the grant from the United States Environmental Protection Agency for the Clean School Bus Program. Further it acknowledged that Van-Con was identified as a qualified vendor for battery electric school buses, and Van-Con serves as the administrator of the grrant for four school districts, of which Union City is a party to.

View Audit 402670

Finding 1216182 (2025-001)

Material Weakness 2025

National Wild Turkey Federation

SC

Reporting

Schedule of Findings and Responses: 2025-001: Internal Controls and Compliance Over Reporting Condition: The Federation’s September 30, 2025 quarterly report to the US Department of Agriculture - Forest Service overstated the Federal Funds authorized due to the Federation’s calculation error. Manage...

Schedule of Findings and Responses: 2025-001: Internal Controls and Compliance Over Reporting Condition: The Federation’s September 30, 2025 quarterly report to the US Department of Agriculture - Forest Service overstated the Federal Funds authorized due to the Federation’s calculation error. Management’s Response: The National Wild Turkey Federation agrees with this finding. The calculation error was identified by NWTF and corrected on the report submitted for the quarter ended December 31, 2025. We have implemented a supervisor review upon the initial setup of project tracking spreadsheets to prevent calculation errors such as Federal Funds authorized or project budget, and to ensure the total authorized funds match the project agreement and its subsequent amendments.

View Audit 402661

Finding 1216178 (2025-001)

Material Weakness 2025

Los Angeles Jewish Home for the Aging

CA

Period of Performance Allowable Costs / Cost Principles Cash Management § 200.403 § 200.430

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended August 31, 2025. Finding 2025-001: Allowable Costs – Significant Deficiency in Internal Control Over Compliance...

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended August 31, 2025. Finding 2025-001: Allowable Costs – Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Management’s Views – Management agrees with the finding. LAJH acknowledges that payroll reimbursement calculations submitted under the federal program were prepared using subsequent employee pay rates rather than the contemporaneous pay rates applicable during the grant performance period and that certain duplicative expenditures were included in error. Management recognizes that these errors resulted in overstated costs totaling $79,825. Corrective Action Plan – LAJH will implement enhanced internal control procedures over the preparation and review of payroll costs charged to federal awards. Specifically, management will require all payroll reimbursement calculations to be supported by contemporaneous payroll registers and employee pay rate documentation applicable to the period during which services were performed. Person Responsible for Corrective Action: Robin Ray, Corporate Controller Anticipated Completion Date: May 31, 2026

View Audit 402659

Finding 1216176 (2025-003)

Material Weakness 2025

Town of Mammoth Lakes

CA

Reporting § 200.302

Complete reconciliation of all grant programs to the general ledger and grant records. Implement reconciliation and review of all grant activity on a quarterly basis. Document process for development of the SEFA for submission to audit. Update annual closing checklist to ensure SEFA review.

View Audit 402649

Finding 1216166 (2025-005)

Material Weakness 2025

Boys & Girls Clubs of Benton and Franklin Counties

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

Action taken in response to finding: The Club will implement procedures to periodically review and update internal policies to ensure compliance with current regulatory requirements including requesting auditor review on procurement policies prior to approval. Name(s) of the contact person(s) respon...

Action taken in response to finding: The Club will implement procedures to periodically review and update internal policies to ensure compliance with current regulatory requirements including requesting auditor review on procurement policies prior to approval. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned completion date for corrective action plan: 05/28/2026

View Audit 402647

Finding 1216165 (2025-003)

Material Weakness 2025

Boys & Girls Clubs of Benton and Franklin Counties

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Action taken in response to finding: The Club will utilize expenditures report directly from the accounting system when preparing progress reports to ensure all activity is accurately captured and reported. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned co...

Action taken in response to finding: The Club will utilize expenditures report directly from the accounting system when preparing progress reports to ensure all activity is accurately captured and reported. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned completion date for corrective action plan: 05/28/2026

View Audit 402647

Finding 1216164 (2025-002)

Material Weakness 2025

Boys & Girls Clubs of Benton and Franklin Counties

WA

Procurement, Suspension & Debarment § 200.214

Action taken in response to finding: The Club will implement procedures to document and retain evidence that suspension and debarment verification is completed prior to engaging contractors by printing and dating the SAM.gov listing and retaining in audit files. Name(s) of the contact person(s) resp...

Action taken in response to finding: The Club will implement procedures to document and retain evidence that suspension and debarment verification is completed prior to engaging contractors by printing and dating the SAM.gov listing and retaining in audit files. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned completion date for corrective action plan: 5/13/2026

View Audit 402647

Finding 1216163 (2025-006)

Material Weakness 2025

Barton College

NC

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

Management acknowledges through our previous responses that this finding is aligned with lack of leadership experience in financial aid. This has been resolved with the hiring of Ruth Casper and the separation of one individual where most of the finding’s evidence associated. Ruth Casper has been gi...

Management acknowledges through our previous responses that this finding is aligned with lack of leadership experience in financial aid. This has been resolved with the hiring of Ruth Casper and the separation of one individual where most of the finding’s evidence associated. Ruth Casper has been given specific direction of expectations and the latitude to enact immediate changes to the Barton College Financial Aid awarding/reporting processes to ensure timely and accurate operations/reporting. All Department of Education and Barton internal deadlines will be adhered to at all times going forward.

View Audit 402646

Finding 1216162 (2025-005)

Material Weakness 2025

Barton College

NC

Student Financial Aid Matching / Level of Effort / Earmarking

This has been addressed by the introduction of an automated notification process authored by Ruth Casper. This process will notify student in a consistent and timely manner and will produce management control reports to ensure accuracy. Ruth has also researched the adoption of NetPartner which will ...

This has been addressed by the introduction of an automated notification process authored by Ruth Casper. This process will notify student in a consistent and timely manner and will produce management control reports to ensure accuracy. Ruth has also researched the adoption of NetPartner which will greatly enhance Barton Colleges control over this area introducing automation tied directly to the awarding process in PowerFaids. Barton College management has recommended immediate adoption of this software solution to address this requirement and other needs. There may be occurrences of this matter for 2025-26 prior to Ruth Casper’s onboarding. She has since implemented the communication flow explained above.

View Audit 402646

Finding 1216161 (2025-004)

Material Weakness 2025

Barton College

NC

Student Financial Aid Subrecipient Monitoring Internal Control / Segregation of Duties

Ruth Casper has redesigned Barton’s Return to Title IV worksheet designed to eliminate errors. Additionally, Ruth has been assigned specific responsibility of verification and approval controls before initiating a return to Title IV action can occur without infringing upon required reporting timelin...

Ruth Casper has redesigned Barton’s Return to Title IV worksheet designed to eliminate errors. Additionally, Ruth has been assigned specific responsibility of verification and approval controls before initiating a return to Title IV action can occur without infringing upon required reporting timelines. This situation stemmed primarily from the same person who is no longer at Barton College. Management is assured that this situation will not occur under Ruth Casper’s leadership teamed with the revised internal verification and reporting controls.

View Audit 402646

Finding 1216160 (2025-003)

Material Weakness 2025

Barton College

NC

Student Financial Aid Reporting

Barton College has hired Ruth Casper who is recognized as a regional leader in eastern North Carolina as a Financial Aid professional. She comes to Barton with 8 years of exceptional financial aid leadership at Chowan University and was part of the leadership team that successfully passed a Departme...

Barton College has hired Ruth Casper who is recognized as a regional leader in eastern North Carolina as a Financial Aid professional. She comes to Barton with 8 years of exceptional financial aid leadership at Chowan University and was part of the leadership team that successfully passed a Department of Education in-person audit of Chowan University records. Ruth has already enacted a number of management control processes to include verification of all Barton College internal and external accounting reporting. Additionally, the College also separated from a person directly responsible for this situation and have conducted a full internal review of all affected operational accounting associated with NSLDS. Barton College is crystal clear on the expectation of highly accurate NSLDS accounting and reporting. We are confident that the College has moved to resolve this situation and under Ruth’s leadership expect to completely revitalize our operational procedures to include revised staff operational documentation to ensure accuracy. Ruth has specifically been tasked with the accounting verification of all financial aid programs with reporting required to the Senior Vice President.

View Audit 402646

Finding 1216159 (2025-002)

Material Weakness 2025

Point Park University

PA

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2025-002 - Enrollment Reporting - Significant Deficiency (Repeat of prior year finding 2024-001) Criterion: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary of the Department of Education (Secretary), institutions must update all i...

Finding 2025-002 - Enrollment Reporting - Significant Deficiency (Repeat of prior year finding 2024-001) Criterion: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary of the Department of Education (Secretary), institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless the institution expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition and Context: Exceptions were noted for 2 out of the 25 students tested. The exceptions are noted as follows:  For 1 student, the withdrawal date reported to the National Student Loan Data System (NSLDS) did not agree to University support.  For 1 student, an incorrect status was reported to NSLDS. Corrective Action Plan: The following procedures are in process of being implemented to ensure accurate reporting in the future. Occasionally there are students who are delayed in having their degree conferred. This has resulted in miscommunication between University departments causing a delay in reporting. Going forward, the associate registrar will notify the University registrar upon completion of all late conferrals. The associate registrar will provide the University registrar with the name and identification for each of these students. During the monthly enrollment submission (approximately the 15th of every month) the University Registrar will ensure that each identified student is properly reflected in the National Student Clearinghouse (NSC) and National Student Loan Data System (NSLDS) Anticipated Completion Date: June 30, 2026 Name of Responsible Person: Scott Spencer, University Registrar Office (412) 392-3876 sspencer@pointpark.edu

View Audit 402637

Finding 1216158 (2025-001)

Material Weakness 2025

Point Park University

PA

Student Financial Aid Subrecipient Monitoring Reporting

Point Park University respectively submits the following corrective action plans for the year ended August 31, 2025. Finding 2025-001 - Return of Title IV Funds Criterion: Title IV regulations (34 CFR 668.22) requires that when a recipient of Title IV grant or loan assistance withdraws from an insti...

Point Park University respectively submits the following corrective action plans for the year ended August 31, 2025. Finding 2025-001 - Return of Title IV Funds Criterion: Title IV regulations (34 CFR 668.22) requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition and Context: The return of Title IV funding for one student, out of seven selected for testing, was not returned within 45 days of withdrawal. Corrective Action Plan: The University is implementing additional procedures to include secondary reviews, by the financial aid office and registrar’s office, of the current period withdrawals to ensure timely return of Title IV funds. Anticipated Completion Date: June 30, 2026 Name of Responsible Person: Scott Spencer, University Registrar Office (412) 392-3876 sspencer@pointpark.edu

View Audit 402637

Finding 1216157 (2025-003)

Material Weakness 2025

Hudson Valley Community College

NY

Student Financial Aid

The College recognizes the importance of complying with all regulations including the timely refunding of credit balances resulting from Title IV aid. As noted above, during the fiscal year 2024-25, the College’s system stopped automatically calculating students’ refund amounts which resulted in the...

The College recognizes the importance of complying with all regulations including the timely refunding of credit balances resulting from Title IV aid. As noted above, during the fiscal year 2024-25, the College’s system stopped automatically calculating students’ refund amounts which resulted in the College staff having to manually calculate the refunds. This labor-intensive manual process in addition to staff turnover during the fiscal year contributed to systematic delays in the College’s ability to consistently meet the 14-day refund disbursement requirement. To address the problem, the College established a cross-functional task force consisting of staff from Information Technology, the Bursar’s Office, and the Comptroller’s Office. The task force has engaged peer SUNY institutions to better understand current practices. Additionally, the College is in the process of filling vacant positions (including a Bursar) in addition to enhancing control processes to ensure accurate calculations and timely refunds moving forward as of May 2026.

View Audit 402635

Finding 1216156 (2025-002)

Material Weakness 2025

Hudson Valley Community College

NY

Student Financial Aid Eligibility Reporting

The College recognizes the importance of timely and accurate reporting. The significant turnover during the fiscal year in the Financial Aid department resulted in challenges of timely reporting. The late submission of the FISAP was accepted by the DOE and the College does not expect any material ad...

The College recognizes the importance of timely and accurate reporting. The significant turnover during the fiscal year in the Financial Aid department resulted in challenges of timely reporting. The late submission of the FISAP was accepted by the DOE and the College does not expect any material adverse impact to the funding of these programs. The College is currently reviewing current staffing levels and other resources to ensure compliance with all regulations and timely submissions moving forward.

View Audit 402635

Finding 1216152 (2025-005)

Material Weakness 2025

Gratz College

PA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Finding 2025-005 Corrective Action Plan The Finance team will collaborate with the Director of Financial Aid and the Registrar to strengthen the format of notifications to return Title IV funds within the required timeframe as outlined in the Federal Direct Student Loans Program. Anticipated Complet...

Finding 2025-005 Corrective Action Plan The Finance team will collaborate with the Director of Financial Aid and the Registrar to strengthen the format of notifications to return Title IV funds within the required timeframe as outlined in the Federal Direct Student Loans Program. Anticipated Completion Date The corrective action plan is anticipated to be completed on or before August 31, 2026. Names of Contact People Responsible for Corrective Action Jeanne Cavalieri-Grover –Director of Fiancial Aid Thomas R. Cipriano, Jr. – Manager of Business Operations and Facilities Karen West – Coordinator of Student Billing Jade Jackman – Registrar

View Audit 402625

Finding 1216151 (2025-004)

Material Weakness 2025

Gratz College

PA

Special Tests & Provisions Subrecipient Monitoring Cash Management

Finding 2025-004 Corrective Action Plan The Finance team will collaborate with the Director of Financial Aid and the Registrar to strengthen the format of notifications so that credit balances are paid to the students or parent borrowers within the required timeframe as outlined in the Federal Direc...

Finding 2025-004 Corrective Action Plan The Finance team will collaborate with the Director of Financial Aid and the Registrar to strengthen the format of notifications so that credit balances are paid to the students or parent borrowers within the required timeframe as outlined in the Federal Direct Student Loans Program. The corrective action plan is anticipated to be completed on or before August 31, 2026. Names of Contact People Responsible for Corrective Action Jeanne Cavalieri-Grover –Director of Fiancial Aid Thomas R. Cipriano, Jr. – Manager of Business Operations and Facilities Karen West – Coordinator of Student Billing Jade Jackman – Registrar

View Audit 402625

Finding 1216150 (2025-001)

Material Weakness 2025

Dale County Board of Education

AL

Procurement, Suspension & Debarment

Views of Responsible Officials of the Auditee: The Board agreed with the finding. The Board will bid all future federally funded public works contracts in compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200....

Views of Responsible Officials of the Auditee: The Board agreed with the finding. The Board will bid all future federally funded public works contracts in compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.318 and the Code of Alabama 1975, Title 39.

View Audit 402618

Finding 1216149 (2025-003)

Material Weakness 2025

Greater Bridgeport Jewish Housing Corp.

CT

HUD Housing Programs Cash Management

The Agency will ensure that surplus cash calculations are prepared and reviewed timely, and that all components that impact the calculation are accurate and in accordance with GAAP. In addition, for any resulting calculations that indicate surplus cash exists, the Agency will remit the funds to the ...

The Agency will ensure that surplus cash calculations are prepared and reviewed timely, and that all components that impact the calculation are accurate and in accordance with GAAP. In addition, for any resulting calculations that indicate surplus cash exists, the Agency will remit the funds to the residual receipts account within 90 days of fiscal year end.

View Audit 402616

Finding 1216148 (2025-002)

Material Weakness 2025

Greater Bridgeport Jewish Housing Corp.

CT

HUD Housing Programs

The Agency will ensure that surplus cash calculations are prepared and reviewed timely, and that all components that impact the calculation are accurate and in accordance with GAAP. In addition, for any resulting calculations that indicate surplus cash exists, the Agency will remit the funds to the ...

The Agency will ensure that surplus cash calculations are prepared and reviewed timely, and that all components that impact the calculation are accurate and in accordance with GAAP. In addition, for any resulting calculations that indicate surplus cash exists, the Agency will remit the funds to the residual receipts account within 90 days of fiscal year end.

View Audit 402616

Finding 1216146 (2025-004)

Material Weakness 2025

Municipality of Juana Diaz

PR

Reporting

The Fiscal Year 2024-2025 Single Audit will be submitted as soon as the Single Audit Report be finally issued by the external auditors.

View Audit 402610

Finding 1216123 (2025-002)

Material Weakness 2025

Project Vida Health Center

TX

Reporting

Views of Responsible Officers: The Interim Chief Financial Officer acknowledges that the Federal Financial Reports (FFRs) were not submitted within the established reporting deadlines. The delay resulted primarily from administrative and staffing challenges, including turnover in key financial perso...

Views of Responsible Officers: The Interim Chief Financial Officer acknowledges that the Federal Financial Reports (FFRs) were not submitted within the established reporting deadlines. The delay resulted primarily from administrative and staffing challenges, including turnover in key financial personnel and delays in reconciliation of grant expenditures. Proposed Corrective Action: To address the failure to submit all required grant reports by established deadlines, the Organization will implement a corrective action plan focused on strengthening internal controls, accountability, and monitoring procedures. Management will assign designated staff responsible for preparing (Deputy CFO), reviewing, and submitting (CFO) all reports and establish a reporting calendar with automated reminders to ensure timely completion. Additional training will be provided to grants and finance personnel on federal reporting requirements and submission timelines. Supervisory review procedures will be enhanced to verify accuracy and completeness prior to submission, and periodic internal audits will be conducted to monitor compliance. The organization will also develop contingency procedures to address staff absences or unexpected delays to ensure all future reports are submitted accurately and on time in accordance with federal requirement. Name of Contact Person Responsible for Corrective Action: Marisol Rosas (CFO) Anticipated Completion Date: Comprehensive corrective action plan will be prepared by July 15th and implemented by July 31, 2026.

View Audit 402604

Finding 1216119 (2025-001)

Material Weakness 2025

Michigan Works! Southeast Consortium

MI

Allowable Costs / Cost Principles § 200.405

April 30, 2026 Finding Number: 2025-001: Significant Deficiency in Internal Control / Immaterial Noncompliance – Activities Allowed/Allowable Costs Finding Condition: Allowable costs charged to the grant were coded to an incorrect functional expense within the grant. Planned Corrective Action: Altho...

April 30, 2026 Finding Number: 2025-001: Significant Deficiency in Internal Control / Immaterial Noncompliance – Activities Allowed/Allowable Costs Finding Condition: Allowable costs charged to the grant were coded to an incorrect functional expense within the grant. Planned Corrective Action: Although the allowable cost sampled was charged to the correct federal cost category, it was inadvertently charged to the incorrect internal functional account code. We have instituted more rigorous reviews of all elements of account coding during the invoice review process prior to posting invoices to the Accounts Payable ledger. We also note that the cost was reported to the correct cost category on quarterly reports. Responsible Contact Person: Shamar Herron (Executive Director) Sherron@mwse.org Anticipated Completion Date: Effective Immediately Respectfully, Shamar Herron

View Audit 402596

Finding 1216114 (2025-002)

Material Weakness 2025

Michigan Works! Southeast Consortium

MI

Internal Control / Segregation of Duties Reporting Significant Deficiency

April 30, 2026 Finding Number: 2025-002: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Finding Condition: Quarterly reports selected for testing for WIOA Cluster and Temporary Assistance for Needy Families Cluster were submitted after the deadline. Planned Correct...

April 30, 2026 Finding Number: 2025-002: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Finding Condition: Quarterly reports selected for testing for WIOA Cluster and Temporary Assistance for Needy Families Cluster were submitted after the deadline. Planned Corrective Action: We have changed our timeline for quarterly reports so that all entries, posting, and certifications will occur prior on or before the reporting deadlines. Responsible Contact Person: Shamar Herron (Executive Director) Sherron@mwse.org Anticipated Completion Date: Effective Immediately Respectfully, Shamar Herron

View Audit 402596

Finding 1216066 (2025-002)

Material Weakness 2025

Baptist Health Deaconess Madisonville, Inc.

KY

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.303

Finding 2025-002 Federal Agency Name: Department of the Health and Human Services Program Name: Rural Healthcare Services Program Federal Financial Assistance Listing #93.912 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Finding...

Finding 2025-002 Federal Agency Name: Department of the Health and Human Services Program Name: Rural Healthcare Services Program Federal Financial Assistance Listing #93.912 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Finding Summary: BHD, LLC did not retain documentation of the review and approval of all direct expenditures allocated to the program. Responsible Individuals: Valarie Howard, CFO Corrective Action Plan: We have begun generating a report each pay period identifying any timecards that remain unapproved at the processing deadline. Payroll will proactively follow up with the responsible managers to obtain approval for any outstanding timecards identified in the report. Payroll will disburse a document to the responsible managers who must document why the approval was not made by the payroll deadline and that they approve the time that was presented on the timecard and paid out. Anticipated Completion Date: Action plan has been implemented immediately after finding was communicated to management (May 2026).

View Audit 402591

Corrective Action Plans

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