Corrective Action Plans

Finding 1186945 (2025-011)

Material Weakness 2025

State of Ohio

OH

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.1 § 200.516

Corrective Action Plan: For Benefits Adjudication: Standard procedures for verifying claimant eligibility for unemployment benefits remain in place. Adjudication staff have been reminded to double-check start dates and eligibility documentation to prevent the recurrence of similar errors. For Benefi...

Corrective Action Plan: For Benefits Adjudication: Standard procedures for verifying claimant eligibility for unemployment benefits remain in place. Adjudication staff have been reminded to double-check start dates and eligibility documentation to prevent the recurrence of similar errors. For Benefit Payment Control (BPC): The Department remains committed to strengthening accountability and proactively identifying any potential training gaps within the team. To support this effort, the Department has recently implemented monthly random case reviews conducted by supervisors, followed by individualized email feedback to staff to reinforce expectations and provide timely coaching. Additionally, supervisors are now required to track all audits and document follow up actions to ensure consistent monitoring and early identification of any emerging trends. These measures are intended to enhance quality assurance, support staff development, and maintain the high standards expected within the Department. Anticipated Completion Date for Corrective Action: Completed February 2026 Contact Person Responsible for Corrective Action: For Benefits Adjudication: Name: Traci A. Brown Title: Assistant Deputy Director - Benefits Adjudication Address: 30 East Board Street, Columbus, Ohio 43215 Phone Number: 614-387-3647 E-Mail Address: Traci.Brown@jfs.ohio.gov For Benefit Payment Control (BPC): Name: BJ Knutson-Cruset Title: Bureau Chief Address: 6680 Poe Ave, Dayton, Ohio 45414 Phone Number: 937-264-5742 E-Mail Address: bj.knutson-cruset@jfs.ohio.gov

View Audit 394693

Finding 1186943 (2025-018)

Material Weakness 2025

State of Ohio

OH

Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Corrective Action Plan: The Ohio Department of Natural Resources has timely entered all awarded subrecipient agreements into SAM.gov as of September 2025 and implemented a new automated tracking/reminder process through a newly built grant SharePoint tracker. Going forward, subrecipient information ...

Corrective Action Plan: The Ohio Department of Natural Resources has timely entered all awarded subrecipient agreements into SAM.gov as of September 2025 and implemented a new automated tracking/reminder process through a newly built grant SharePoint tracker. Going forward, subrecipient information will be entered into SAM.gov by the end of the month following the month in which the award was issued. Anticipated Completion Date for Corrective Action: Completed September 2025 Contact Person Responsible for Corrective Action: Name: Jennifer Woodman Title: Assistant Chief, Division of Mineral Resources Management Address: 2045 Morse Rd, Building H2, Columbus, Ohio 43229 Phone Number: (614) 265-1094 E-Mail Address: JenniferE.Woodman@dnr.ohio.gov

View Audit 394693

Finding 1186942 (2025-008)

Material Weakness 2025

State of Ohio

OH

School Nutrition Programs Eligibility Internal Control / Segregation of Duties

Corrective Action Plan: The Department is a partnering agency for this program and does not manage the disbursement of funds. However, as a partnering agency for the program, the Department will continue updating its internal controls over the Summer Electronic Benefits Transfer (EBT) program’s elig...

Corrective Action Plan: The Department is a partnering agency for this program and does not manage the disbursement of funds. However, as a partnering agency for the program, the Department will continue updating its internal controls over the Summer Electronic Benefits Transfer (EBT) program’s eligibility determinations to ensure only eligible students are receiving benefits. These procedures will include regular communication to school districts, expanded data fields, school submission of a single combined enrollment and benefits file, and additional verification of the accuracy and completeness of the student data submitted by the districts to ensure only eligible students are approved to receive benefits. Since the questioned costs were isolated to calendar year 2024, and the Department has taken steps to correct the issue, this issue should not reoccur. The Department will work with Job and Family Services (JFS) to resolve the identified questioned costs. If needed, this will include evaluating the projected questionable costs to determine the actual amount that may have been disbursed to ineligible students and assisting JFS efforts to address those disbursements. Anticipated Completion Date for Corrective Action: May 2026 Contact Person Responsible for Corrective Action: Name: Corey Fronk Title: Administrator of Audits and Risk Management Address: 25 S. Front Street, 7th Floor; Columbus, OH 43215 Phone Number: (614) 644-7812 E-Mail Address: Corey.Fronk@education.ohio.gov

View Audit 394693

Finding 1186941 (2025-009)

Material Weakness 2025

State of Ohio

OH

School Nutrition Programs Subrecipient Monitoring Reporting

Corrective Action Plan: The Department has designated and implemented additional internal controls over Transparency Act reporting to ensure that the Child Nutrition Cluster expenditures are timely and accurately entered into the SAM.gov website. These procedures include several edit checks of the d...

Corrective Action Plan: The Department has designated and implemented additional internal controls over Transparency Act reporting to ensure that the Child Nutrition Cluster expenditures are timely and accurately entered into the SAM.gov website. These procedures include several edit checks of the data before it is uploaded as well as a reconciliation of the reported data to ensure compiance with federal regulations. Anticipated Completion Date for Corrective Action: Completed December 2025 Contact Person Responsible for Corrective Action: Name: Corey Fronk Title: Administrator of Audits and Risk Management Address: 25 S. Front Street, 7th Floor; Columbus, OH 43215 Phone Number: (614) 644-7812 E-Mail Address: Corey.Fronk@education.ohio.gov

View Audit 394693

Finding 1186932 (2025-004)

Material Weakness 2025

Town of Elkton, Maryland

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

CSLRF Reporting - Revenue Replacement Recommendation: We recommend that the Town enhance its internal controls over CSLRF reporting to ensure that amounts reported as revenue replacement are accurately identified, supported, and reconciled to the underlying accounting records prior to submission of ...

CSLRF Reporting - Revenue Replacement Recommendation: We recommend that the Town enhance its internal controls over CSLRF reporting to ensure that amounts reported as revenue replacement are accurately identified, supported, and reconciled to the underlying accounting records prior to submission of required federal reports. This should include implementing a formal reconciliation 9rocess between the general ledger and CSLRF reporting schedules, along with documented review and approval procedures to ensure accuracy and proper classification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding and will strengthen internal controls over CSLRF reporting related to revenue replacement. The Town will implement a formal reconciliation process between the general ledger and CSLRF reporting schedules prior to submission of required federal reports. This process will include documented review and approval procedures to ensure that expenditures designated as revenue replacement are accurately identified, properly classified, allowable, and supported by underlying accounting records. Management will also perform periodic monitoring to ensure that these controls are consistently applied and operating as designed. Name of the contact person responsible for corrective action: Tyler Home. Director of Finance. Planned completion date for corrective action plan: March 3 I . 2026

View Audit 394691

Finding 1186931 (2025-003)

Material Weakness 2025

Town of Elkton, Maryland

MD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213 § 200.303

Suspension and Debarment Recommendation: We recommend that the Town reinforce the consistent execution of its existing suspension and debarment procedures to ensure that vendors are verified as not suspended or debarred prior to contract execution or the processing of program-related expenditures. I...

Suspension and Debarment Recommendation: We recommend that the Town reinforce the consistent execution of its existing suspension and debarment procedures to ensure that vendors are verified as not suspended or debarred prior to contract execution or the processing of program-related expenditures. In addition, the Town should consistently retain documentation evidencing the timely performance, review, and approval of suspension and debarment checks for audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding and will strengthen the consistent execution of its suspension and debarment controls. All vendor eligibility checks will be required to be completed, reviewed, and approved prior to contract execution or the processing of program-related expenditures. Review and approval will be evidenced through a dated "Received" stamp or similar documentation applied by the Assistant Town Administrator and retained in the vendor file. Management will also perform periodic monitoring to ensure that suspension and debarment controls are applied consistently. Name of the contact person responsible for corrective action: Tyler Home, Director of Finance. Planned completion date for corrective action plan: March 31, 2026

View Audit 394691

Finding 1186930 (2025-001)

Material Weakness 2025

Ditson Street Senior Housing, Inc.

MA

HUD Housing Programs

2025-001 Replacement Reserve Deposits 14.157 Supportive Housing for the Elderly Responsible Official Ellen Mason, Executive Director Plan Detail Management will continue to monitor its cash flows to ensure that daily operations are paid for and the required monthly replacement reserve is made with a...

2025-001 Replacement Reserve Deposits 14.157 Supportive Housing for the Elderly Responsible Official Ellen Mason, Executive Director Plan Detail Management will continue to monitor its cash flows to ensure that daily operations are paid for and the required monthly replacement reserve is made with available funds. Anticipated Completion Date: September 2025.

View Audit 394688

Finding 1186928 (2025-002)

Material Weakness 2025

Ivy Tech Community College of Indiana

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.329

FINDING 2025-002 (Auditor Assigned Reference Number) Finding Subject: TRIO - Reporting Contact Person Responsible for Corrective Action: Stacy Atkinson, Indianapolis Chancelor John Gipson, Lake County Chancelor Chad Bolser, Richmond Chancelor Jeffrey Scott, Muncie Chancelor Contact Phone Numbers and...

FINDING 2025-002 (Auditor Assigned Reference Number) Finding Subject: TRIO - Reporting Contact Person Responsible for Corrective Action: Stacy Atkinson, Indianapolis Chancelor John Gipson, Lake County Chancelor Chad Bolser, Richmond Chancelor Jeffrey Scott, Muncie Chancelor Contact Phone Numbers and Email Addresses: 317-921-4800 ext. 085745 and satkinson17@ivytech.edu 812-297-3252 and jgipson33@ivytech.edu 765-966-2656 ext. 092345 and cmbolser@ivytech.edu 765-506-1942 and jdscott@ivytech.edu Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The College will ensure that each affected campus develops and implements a plan that includes internal controls to mitigate risks and ensure compliance. Campuses will be expected to conduct internal reviews of annual performance reports and maintain proper documentation of any identified corrections. Anticipated Completion Date: June 30, 2026

View Audit 394679

Finding 1186921 (2025-001)

Material Weakness 2025

Ivy Tech Community College of Indiana

IN

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

FINDING 2025-001 (Auditor Assigned Reference Number) Finding Subject: TRIO - Eligibility Contact Persons Responsible for Corrective Action: John Gipson, Lake County Chancellor Contact Phone Number and Email Address: 812-297-3252 and jgipson33@ivytech.edu Views of Responsible Officials: We concur wit...

FINDING 2025-001 (Auditor Assigned Reference Number) Finding Subject: TRIO - Eligibility Contact Persons Responsible for Corrective Action: John Gipson, Lake County Chancellor Contact Phone Number and Email Address: 812-297-3252 and jgipson33@ivytech.edu Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The College will ensure that each affected campus develops and implements a plan that incorporates internal controls to mitigate risk and ensure compliance with applicable requirements. Campus Project Directors will be responsible for maintaining complete and accurate documentation, including required dual signatures. Anticipated Completion Date: June 30, 2026

View Audit 394679

Finding 1186920 (2025-006)

Material Weakness 2025

University System of New Hampshire

NH

Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: The University should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. E...

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: The University should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: When students are selected for verification; requirements are auto populated to RRAAREQ and prevent disbursement of federal aid. Once all requirements have been received, reviewed, and documented, the requirements are satisfied and aid is disbursed. For this specific account - a SEPID requirement was placed 7/30/24 - the student completed the form and staff satisfied the requirement on 01/21/25 - the aid was paid on 1/22/25. Subsequent verification requirements were received on new ISIR records on 2/25/25 and additional requirements were added to the student record. The later verification requirements were not completed because all aid was already disbursed prior to the new ISIR records. Going forward, staff will ensure the SIS is configured correctly to prevent disbursement of funds with outstanding verification requirements and pull back any disbursements previously made until verification is completed Name(s) of the contact person(s) responsible for corrective action: Elizabeth Stevens, Director, Student Financial Services, University of New Hampshire Planned completion date for corrective action plan: July 1, 2026

View Audit 394674

Finding 1186915 (2025-005)

Material Weakness 2025

University System of New Hampshire

NH

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the University review its SAP policies to ensure they met the minimum requirements and that they are fully implemented. Explanation of disagreement with audit finding...

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the University review its SAP policies to ensure they met the minimum requirements and that they are fully implemented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Historically the Graduate School was responsible for reviewing SAP and notifying Student Financial Services (SFS) if students needed to be warned or suspended. Going forward, SFS will begin reviewing graduate students for SAP to ensure accurate and timely notifications are in place. Additionally, SFS is reviewing the current logic to ensure GPA is accurately reviewed in the baseline SAP process. Student Financial Services 11 Garrison Avenue - Stoke Hall Durham, NH 03824 Name(s) of the contact person(s) responsible for corrective action: Elizabeth Stevens, Director, Student Financial Services, University of New Hampshire Planned completion date for corrective action plan: July 1, 2026

View Audit 394674

Finding 1186910 (2025-004)

Material Weakness 2025

University System of New Hampshire

NH

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the college review its reporting procedures to ensure that awarding is within the need calculation. Explanation of disagreement with audit finding: There is no disagr...

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the college review its reporting procedures to ensure that awarding is within the need calculation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Keene State College KSC has reviewed student in question and has identified the scholarship award that caused the student information system to award a higher subsidized loan to the student. We have reviewed the packaging policy and made updates so the scholarship in question will now allow the correct sub/unsub loan to be awarded based on the student’s financial need eligibility. University of New Hampshire The University of New Hampshire’s accounts affected were updated 11/25/2025 to reflect the full subsidized loan amount. Error on loan swap was due to a new employee in training with limited resources. Since this occurred, the office policy and procedure manual and staff documentation have been updated to ensure this is not repeated in future years. Name(s) of the contact person(s) responsible for corrective action: Cathy Mullins, Director of Financial Aid and Scholarships, Keene State College Elizabeth Stevens, Director, Student Financial Services, University of New Hampshire Planned completion date for corrective action plan: March 10, 2026

View Audit 394674

Finding 1186905 (2025-003)

Material Weakness 2025

University System of New Hampshire

NH

Reporting Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement ...

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Plymouth State University: The registrar’s office will be examining how these situations came about. Given that our records pulled from Banner are correct and were sent to NSC as per reporting compliance requirements, we believe that there are issues with the NSC side of the current reporting process. We will connect with the NSC audit team with the expectation that there will be a noticeable fix – one that can be used in the future to preempt findings. Additionally, teams at USNH will explore two items: 1) Review of how the NSC template is set up and working in PSU-Banner, and provide assistance in correcting any portions of the process that are out of line. 2) Investigate downloading PSU data from NSLDS to compare with the data pulled from PSU-Banner so potential mismatches on statuses can be caught in real time. Keene State College: KSC Registrar, which is responsible for reporting enrollment statuses to NSLDS, confirmed with NSC the record was sent in a time manner to NSC. The records for unknown reasons were not processed by NSC until a later date. The Registrar has been made aware this is a repeat finding and additional training will be provided, along with a review of the procedures. Name(s) of the contact person(s) responsible for corrective action: Tonya LaBrosse, Registrar, Plymouth State College Cathy Mullins, Director of Financial Aid and Scholarships, Keene State College Planned completion date for corrective action plan: July 1, 2026

View Audit 394674

Finding 1186900 (2025-002)

Material Weakness 2025

University System of New Hampshire

NH

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Explanation of disagreement with audit finding...

Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This repeat finding was partially due to the implementation of Workday, the adjustments of aid to individual student records, and a shortage of staff. We have hired an additional staff member and trained additional staff to help with federal refunds during the demanding time of the term. Name(s) of the contact person(s) responsible for corrective action: Cathy Mullins, Director of Financial Aid and Scholarships. Keene State College Planned completion date for corrective action plan: July 1, 2026

View Audit 394674

Finding 1186895 (2025-001)

Material Weakness 2025

New England Conservatory of Music

MA

Student Financial Aid

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Finding No. 2025-001 – Return of Title IV Funds Finding: During the audit, for the 2 students selected for testing of Title IV disbursements, the institution improperly calculated the number of days used in the Return of Title IV Funds (R2T4) calculati...

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Finding No. 2025-001 – Return of Title IV Funds Finding: During the audit, for the 2 students selected for testing of Title IV disbursements, the institution improperly calculated the number of days used in the Return of Title IV Funds (R2T4) calculation for the Fall 2024 semester, resulting in an incorrect percentage of Title IV aid earned. Consequently, the amount of Title IV aid refunded was not calculated in accordance with federal requirements. Corrective Action Taken or Planned: Senior management at NEC takes Title IV requirements seriously. Moving forward, the institution review its academic calendar and will strengthen controls over R2T4 calculations to ensure that the number of calendar days used in determining earned Title IV aid is calculated accurately and in accordance with federal requirements. Responsible Person: Rebecca Barry-Wolff, Director of Student Financial Planning Update: The corrective actions noted are all in place for fiscal year 2026.

View Audit 394669

Finding 1186892 (2025-001)

Material Weakness 2025

Rockport Housing Authority

MA

HUD Housing Programs Eligibility Material Weakness

2025-001 - ELIGIBILITY Auditee’s Response and Planned Corrective Action Rockport Housing Authority (RHA) contracted with Newburyport Housing Authority (NHA) to manage the Section 8 program. They will be calculating income, assets and/or medical expenses based on HUD regulation. NHA is staffed with a...

2025-001 - ELIGIBILITY Auditee’s Response and Planned Corrective Action Rockport Housing Authority (RHA) contracted with Newburyport Housing Authority (NHA) to manage the Section 8 program. They will be calculating income, assets and/or medical expenses based on HUD regulation. NHA is staffed with an experienced Section 8 Coordinator. In addition, NHA uses Rent O Meter to provide Rent Reasonableness Reporting that will be entered into PHA Web as a method of recording. Planned Implementation Date of Corrective Action: June 30, 2026 Person Responsible for Corrective Action: Marie Mathas, Executive Director

View Audit 394668

Finding 1186891 (2025-001)

Material Weakness 2025

Bradley Angle

OR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

U.S. Department of Health and Human Services 2025-001 AL# 93.592 - Family Violence Prevention and Services/Discretionary Recommendation: We recommend that the Organization implement the necessary internal controls to ensure that Federal Financial Reporting is performed, and review of reports submitt...

U.S. Department of Health and Human Services 2025-001 AL# 93.592 - Family Violence Prevention and Services/Discretionary Recommendation: We recommend that the Organization implement the necessary internal controls to ensure that Federal Financial Reporting is performed, and review of reports submitted is documented. Additionally, as there have been recent revisions to the Uniform Grant Guidance (2 CFR 200) that now require documented internal controls over compliance, we also recommend that a specific policy be established for Federal Financial Reporting to give clear directives of how Federal Financial Reporting will be performed, documented, and retained ensuring there is current documentation of the internal controls over compliance. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: Bradley Angle will create and adhere to a policy for performing, documenting, and reviewing all Federal Financial Reports prior to submission, and retain these records in accordance with the Uniform Grant Guidance. Name(s) of the contact people responsible for correction action: Margot Martin, CEO & Karley Smith, Administrative Services Manager & Tiffany Thomas-Guice, Programs and Services Director Plan completion date for corrective action plan: May 1, 2026

View Audit 394661

Finding 1186890 (2025-002)

Material Weakness 2025

Bradley Angle

OR

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

U.S. Department of Housing and Urban Development 2025-002 AL# 14.267 – Continuum of Care Program Recommendation: We recommend that the Organization continue with the internal controls established later in the year and ensure that Rent Reasonableness testing is documented including the file review. A...

U.S. Department of Housing and Urban Development 2025-002 AL# 14.267 – Continuum of Care Program Recommendation: We recommend that the Organization continue with the internal controls established later in the year and ensure that Rent Reasonableness testing is documented including the file review. Additionally, as there have been recent revisions to the Uniform Grant Guidance (2 CFR 200) that now require documented internal controls over compliance, we also recommend that a specific policy be established for Rent Reasonableness to give clear directives of how the Organization determines rent reasonableness, how it is documented, and retained, ensuring there is current documentation of the internal controls over compliance. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: Bradley Angle will continue with our rent reasonableness review and approval process for each of our participants when they are searching for their next home. Action Plan: Codify the review and approval process for documentation of rent reasonableness and share with all staff interacting with participants working to secure an apartment. Name(s) of the contact people responsible for correction action: Margot Martin, CEO & Liliana McDonald, Senior Housing Program Manager & Tiffany Thomas-Guice, Programs and Services Director Plan completion date for corrective action plan: May 15, 2026

View Audit 394661

Finding 1186889 (2025-003)

Material Weakness 2025

Bluefield University

VA

Student Financial Aid Matching / Level of Effort / Earmarking

Bluefield University does include required disbursement information, including the right to cancel Title IV funds, in financial aid award letters, Master Promissory Notes, and entrance counseling. However, effective January 1, 2026, the University implemented a policy in the financial aid office req...

Bluefield University does include required disbursement information, including the right to cancel Title IV funds, in financial aid award letters, Master Promissory Notes, and entrance counseling. However, effective January 1, 2026, the University implemented a policy in the financial aid office requiring use of the PowerFAIDS system-generated disbursement notice at the time of each type of disbursement: direct loan, plus loan, and alternative loan. This auto-generated notice is an email to the student clearly noting the student’s right to cancel all or a portion of that specific loan disbursement, referencing the timeline and process by which a student may exercise this cancellation right.

View Audit 394660

Finding 1186888 (2025-002)

Material Weakness 2025

Bluefield University

VA

Student Financial Aid Reporting

Effective February 1, 2026, Bluefield University’s top management set forth the expectation of the University Registrar/Veteran Certifying Official that she ultimately is responsible for routine enrollment reporting and withdrawal reporting in accordance with NSLDS requirements. The University has d...

Effective February 1, 2026, Bluefield University’s top management set forth the expectation of the University Registrar/Veteran Certifying Official that she ultimately is responsible for routine enrollment reporting and withdrawal reporting in accordance with NSLDS requirements. The University has drafted a process to support this task, designating a Compliance Reporting Officer within the Registrar’s Office to be responsible for reporting enrollment and withdrawal data to the NSC. This responsibility is included in the job description and performance evaluation metrics for this position. The documented process notes that the University has implemented a tracking sheet to use for monitoring the University’s progress on bringing current enrollment reporting for previous semesters and identifying dates going forward that align with federal enrollment reporting deadlines. Further, the process includes a secondary review by the Director of Financial Aid or designee to verify submission of required enrollment reporting through NSC acknowledgement reports. The University also has engaged an external consultant to help address prior reporting gaps and accelerate reporting and reconciliation efforts, with the goal of achieving full operational compliance and current reporting by June 30, 2026.

View Audit 394660

Finding 1186881 (2025-001)

Material Weakness 2025

Challenger Learning Center of Maine

ME

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Corrective Action Plan Organization: Challenger Leaning Center of Maine Federal Program: Congressionally Directed Program ALN: 43.014 Fiscal Year End: 06/30/2025 Finding Reference: 2025-001 The Challenger Learning Center of Maine Board of Directors acknowledges the finding related to the absence of ...

Corrective Action Plan Organization: Challenger Leaning Center of Maine Federal Program: Congressionally Directed Program ALN: 43.014 Fiscal Year End: 06/30/2025 Finding Reference: 2025-001 The Challenger Learning Center of Maine Board of Directors acknowledges the finding related to the absence of written policies and procedures specific to federal awards as required by 2 CFR 200, Subparts D and E. While no noncompliance or questioned costs were identified in connection with this finding, Challenger recognizes that the lack of formal written policies and procedures increases the risk of future noncompliance. To address this finding, Challenger will develop, formalize, and implement comprehensive written policies and procedures governing the administration of federal awards. These policies will align with applicable requirements under 2 CFR 200 and will include, but not be limited to, the following areas: procurement process and standards of conduct and conflict-of-interest provisions. Challenger will obtain the approval of the Board and will communicate the policies and procedures to the relevant personnel. Documentation of training attendance and materials will be maintained. Challenger will also establish a process for ongoing monitoring and periodic review of compliance with the policies and procedures. Policies will be reviewed at least annually and updated as needed. The Executive Director will be responsible for overseeing the development, implementation, and ongoing monitoring of this corrective action. Responsible Official: Kirsten Hibbard, Executive Director, khibbard@astronaut.org, 207-990-2900 Date of anticipated completion of corrective action plan: June 30, 2026

View Audit 394636

Finding 1186880 (2025-001)

Material Weakness 2025

Prescott College, Inc.

AZ

Student Financial Aid Reporting Significant Deficiency

National Student Loan Database System (NSLDS) Enrollment Reporting Recommendation: We recommend the College reevaluate 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 ...

National Student Loan Database System (NSLDS) Enrollment Reporting Recommendation: We recommend the College reevaluate 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 auditfinding. Action taken in response to finding: The Registrar will re-evaluate policies, procedures and training materials to ensure timely and accurate reporting. Name(s) of the contact person(s) responsible for corrective action: Michele Peterson Planned completion date for corrective action plan: 03/31/26 If

View Audit 394632

Finding 1186875 (2025-002)

Material Weakness 2025

Wichita Public Schools Unified School District No 259

KS

Allowable Costs / Cost Principles Period of Performance § 200.308 § 200.309

March 25, 2026 Finding Number: 2025-002 Finding: (Significant Deficiency) AL#84.048: Career and Technical Education Basis Grants to States, U.S. Department of Education, Award No. V048A240016, Passed through the Kansas State Board of Education Contact Person: Taben Azad, Director, Budgeting Planned ...

March 25, 2026 Finding Number: 2025-002 Finding: (Significant Deficiency) AL#84.048: Career and Technical Education Basis Grants to States, U.S. Department of Education, Award No. V048A240016, Passed through the Kansas State Board of Education Contact Person: Taben Azad, Director, Budgeting Planned Corrective Action: The District acknowledges the finding. The Budget Department will implement a training process for all internal budget analysts as well as Career and Technical Education (CTE) program managers and business office staff on the requirements of 2 CFR 200.308 and 200.309, focusing on the “Period of Performance” and allowable cost principles. Additionally, the Budget Department will establish both a quarterly and year-end reconciliation process where the CTE assigned budget analyst will compare all expenditures against the authorized period of performance dates listed in the Perkins V Local Grant Handbook and specific grant award terms. Anticipated Completion Date: These processes will be implemented immediately.

View Audit 394626

Finding 1186874 (2025-002)

Material Weakness 2025

Town of Emmitsburg, Maryland

MD

Procurement, Suspension & Debarment

View of Responsible Officials: The Town will implement a policy requiring that debarment checks be completed prior to a bid being awarded by the Board of Commissioners for new projects. Also, for ongoing projects, the Town will implement a process to review the vendors suspension and debarment statu...

View of Responsible Officials: The Town will implement a policy requiring that debarment checks be completed prior to a bid being awarded by the Board of Commissioners for new projects. Also, for ongoing projects, the Town will implement a process to review the vendors suspension and debarment status annually. / \:: Action Taken: Effective immediately, the Town Manager and Grant Administrator will make certain debarment checks are performed before any new contract is awarded . Beginning in FY26, the Grant Administrator will do new debarment checks for all vendors still being contracted for ongoing projects being funded by Federal awards. A new file folder will be created to keep electronic copies of the debarment checks and the Town Manager will review annually. Also, by the start of FY27, the Town Manager will implement a formal policy and will continue to oversee the process going forward.

View Audit 394623

Finding 1186871 (2025-003)

Material Weakness 2025

Wabash City Schools

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2025-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Ann Higgins and Dr. Amy K. Sivley Contact Phone Number and Email Address: 2 260-563-8871, higginsa@msdwc.k12.in.us; 60-563- 2151, sivleya@apaches.k12.in.us Views of Respo...

FINDING 2025-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Ann Higgins and Dr. Amy K. Sivley Contact Phone Number and Email Address: 2 260-563-8871, higginsa@msdwc.k12.in.us; 60-563- 2151, sivleya@apaches.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: n/a Description of Corrective Action Plan: The following procedure has been put into practice effective March 1, 2024: 1. A proportionate Share Working Spreadsheet was developed and is distributed annually to service providers working with non-pub students. 2. Service providers document the following information for each corporation: Student name, Date of service, Time of Service, Number of hours, Type of Service, and any other required information. 3. Documentation is reviewed monthly. 4. Reimbursement for non-pub services is requested when reimbursement amounts reach $1,000.00 or annually, whichever comes first. Superintendent/CFO will attend monthly co-op meeting and request documentation that corrective action plan is being followed. Anticipated Completion Date: Upon approval, this corrective action plan item is completed.

View Audit 394615

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