Corrective Action Plans

Finding 1176837 (2025-001)

Material Weakness 2025

San Joaquin Delta Community College District

CA

Student Financial Aid Subrecipient Monitoring Eligibility

Views of Responsible Officials and Corrective Action Plan We concur. The Financial Aid Office and IT have Implemented a “Just-In-Time” eligibility verification in MyDelta. Additional manual reconciliation before disbursement has also been implemented.

View Audit 390685

Finding 1176831 (2025-004)

Material Weakness 2025

Silver Creek School Corporation

IN

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.208 § 200.302 § 200.303 § 200.305 § 200.328

FINDING 2025-004 Subject: COVID -19 - Education Stabilization Fund - Cash Management Contact Person Responsible for Corrective Action: Allison Vanover, Corporation Treasurer. Contact Phone Number 812-246-3375 Email Address: avanover@scsc.school Views of Responsible Officials: We concur with the find...

FINDING 2025-004 Subject: COVID -19 - Education Stabilization Fund - Cash Management Contact Person Responsible for Corrective Action: Allison Vanover, Corporation Treasurer. Contact Phone Number 812-246-3375 Email Address: avanover@scsc.school Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corporation will implement and consistently apply a standardized two-level review and approval process for all grant reimbursements to ensure proper accounting, documentation, and compliance. The grants administrator (or designee) will prepare and conduct the initial review of each grant reimbursement to verify that all expenses and receipts contain the correct accounting information, are properly documented, and are recorded in the appropriate accounts within the Financial Management System (FMS). The Corporation Treasurer (or designee) will perform an independent secondary review of all grant reimbursements, including a review of supporting documentation and account coding, and will provide final approval and signature as evidence of authorization. On a monthly basis, grant accounts will be reviewed by the grants administrator for accuracy and completeness, with the Corporation Treasurer (or designee) conducting a secondary monthly review to confirm accuracy and compliance. This two-level review process ensures adequate segregation of duties, strengthens internal controls, and provides documented oversight of all grant reimbursement activity. Anticipated Completion Date: The ESSER grant is finished. If we were to receive this grant in the future, Silver Creek School Corporation would apply the procedures in the corrective action plan.

View Audit 390679

Finding 1176828 (2025-003)

Material Weakness 2025

Silver Creek School Corporation

IN

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

FINDING 2025-003 Subject: COVID -19 - Education Stabilization Fund – Activities Allowed and Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Allison Vanover, Corporation Treasurer. Contact Phone Number 812-246-3375 Email Address: avanover@scsc.school Views...

FINDING 2025-003 Subject: COVID -19 - Education Stabilization Fund – Activities Allowed and Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Allison Vanover, Corporation Treasurer. Contact Phone Number 812-246-3375 Email Address: avanover@scsc.school Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corporation will implement and consistently apply a standardized two-level review and approval process for all grant reimbursements to ensure proper accounting, documentation, and compliance. The grants administrator (or designee) will prepare and conduct the initial review of each grant reimbursement to verify that all expenses and receipts contain the correct accounting information, are properly documented, and are recorded in the appropriate accounts within the Financial Management System (FMS). The Corporation Treasurer (or designee) will perform an independent secondary review of all grant reimbursements, including a review of supporting documentation and account coding, and will provide final approval and signature as evidence of authorization. On a monthly basis, grant accounts will be reviewed by the grants administrator for accuracy and completeness, with the Corporation Treasurer (or designee) conducting a secondary monthly review to confirm accuracy and compliance. This two-level review process ensures adequate segregation of duties, strengthens internal controls, and provides documented oversight of all grant reimbursement activity. Anticipated Completion Date: The ESSER grant is finished. If we were to receive this grant in the future, Silver Creek School Corporation would apply the procedures in the corrective action plan.

View Audit 390679

Finding 1176825 (2025-002)

Material Weakness 2025

Silver Creek School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2025-002 Finding Subject: Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Josh Sinclair, Food Service Director and Allison Vanover, Corporation Treasurer. Contact Phone Number 812-246-3375 Email Address: jsinclair@scsc.school avanover@scsc.sch...

FINDING 2025-002 Finding Subject: Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Josh Sinclair, Food Service Director and Allison Vanover, Corporation Treasurer. Contact Phone Number 812-246-3375 Email Address: jsinclair@scsc.school avanover@scsc.school Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director will collaborate with the IT Department to verify the accuracy of income parameters and Direct Certification eligibility data within Infinite Campus. A representative sample of student records will be tested to confirm that the uploaded information was processed correctly and aligns with supporting documentation. Any discrepancies identified will be corrected promptly, and procedures will be reinforced to ensure ongoing accuracy and compliance. Anticipated Completion Date: January 2026

View Audit 390679

Finding 1176820 (2025-001)

Material Weakness 2025

Lewis-Clark State College

ID

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Perkins Loan Program– Assistance Listing No. 84.038 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal ...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Perkins Loan Program– Assistance Listing No. 84.038 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Nursing Student Loans – Assistance Listing No. 93.364 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the short time the Financial Aid Office has had direct oversight of this process, we have substantially reduced the number of incidents. Enrollment Reporting is a top priority. Like our colleagues at other Idaho institutions, we are striving to eliminate all issues with enrollment reporting. Enrollment reports will continue to be submitted monthly. The data is reviewed at various intervals during the process by Registrar and Financial Aid staff, and the reviews are documented. Corrections and updates are provided and submitted as required. Procedures have been updated to reflect all changes and validations. Additional focus will be on the reports that overlap semesters. Timelines will be reviewed and adjusted as determined necessary Name(s) of the contact person(s) responsible for corrective action: Laura Hughes, Soo Lee Bruce-Smith, Travis Osburn, Kim Tuschhoff, and John Bender Planned completion date for corrective action plan: Immediate Implementation

View Audit 390663

Finding 1176813 (2025-003)

Material Weakness 2025

Rural Resources Community Action

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

FINDING 2025-003 – Reporting Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Views of responsible officials and planned corrective actions: Management agrees with the assessment. To address this issue, management has reinforced and formalized its reportin...

FINDING 2025-003 – Reporting Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Views of responsible officials and planned corrective actions: Management agrees with the assessment. To address this issue, management has reinforced and formalized its reporting reconciliation controls. All financial and performance reports submitted for WIOA programs will be reconciled to supporting documentation prior to submission. Management has clarified roles and responsibilities to ensure that report preparation and review are performed by separate individuals. All reports required by contract must be submitted timely and must include two levels of documented review. Reports will be reviewed by the preparer’s Director (or their designee); if the Director is the preparer, the review will be conducted by the Chief Operating Officer or in their absence, the Chief Executive Officer. All financial reports required by contract must have documented review by a member of the fiscal department. Supporting documentation related to report reconciliations will be retained to ensure traceability and availability for review. During the year, the department experienced a leadership transition, and the new Director is receiving additional training on reporting requirements and internal control expectations. Management will also provide periodic training to staff involved in report preparation and review to reinforce control requirements and expectations. Management expects significant improvement for the fiscal year ending in 2026. Contact Persons: Ryan Berendsen, Chief Operating Officer Delana Kromer, Controller

View Audit 390662

Finding 1176789 (2025-002)

Material Weakness 2025

Rural Resources Community Action

WA

Reporting Internal Control / Segregation of Duties

FINDING 2025-002 - Reporting Significant Deficiency in Internal Control over Compliance Views of responsible officials and planned corrective actions: Management agrees with the assessment. To address this repeat finding, management has revised its approach to reporting oversight by implementing ful...

FINDING 2025-002 - Reporting Significant Deficiency in Internal Control over Compliance Views of responsible officials and planned corrective actions: Management agrees with the assessment. To address this repeat finding, management has revised its approach to reporting oversight by implementing full department-level responsibility for report preparation, review, and submission. Each department is responsible for maintaining its own reporting timeline in accordance with grant and contract requirements. Departments have clarified internal roles and responsibilities for report preparation, review, and submission. All reports required by contract must be submitted timely and must include two levels of documented review. Reports will be reviewed by the preparer’s Director (or their designee); if the Director is the preparer, the review will be conducted by the Chief Operating Officer or in their absence, the Chief Executive Officer. All financial reports required by contract must have documented review by a member of the fiscal department. Report backup documentation and proof of timely submission must be retained by the department. Departments will ensure that staff involved in reporting are knowledgeable of applicable requirements and deadlines. Management will conduct periodic reviews at the executive level to confirm that reporting controls are operating as revised and that required reports are submitted timely in accordance with grant agreements. Management expects significant improvement in reporting for the fiscal year ending in 2026. Contact Persons: Ryan Berendsen, Chief Operating Officer Delana Kromer, Controller

View Audit 390662

Finding 1176758 (2025-006)

Material Weakness 2025

Crothersville Community Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties § 200.303

FINDING 2025-006 Finding Subject: Child Nutrition Cluster - Internal Controls Audit Finding: Material Weakness Contact Person Responsible for Corrective Action: Annette King and Chrystal Street Contact Phone Number and Email Address: ellenprince@crothersville.k12.in.us; aking@crothersville.k12.in.us...

FINDING 2025-006 Finding Subject: Child Nutrition Cluster - Internal Controls Audit Finding: Material Weakness Contact Person Responsible for Corrective Action: Annette King and Chrystal Street Contact Phone Number and Email Address: ellenprince@crothersville.k12.in.us; aking@crothersville.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To address this finding, the district has strengthened its internal control procedures by implementing an additional level of review and authorization. All applicable reports, reimbursement requests, and compliance documentation will now require multiple signatures, including both the preparer and a designated supervisory or administrative reviewer, prior to submission. Anticipated Completion Date: January 2026

View Audit 390661

Finding 1176753 (2025-005)

Material Weakness 2025

Crothersville Community Schools

IN

Allowable Costs / Cost Principles § 200.303 § 200.403

FINDING 2025-005 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Allowable Costs/Cost Principles Audit Findings: Significant Deficiency, Other Matter Contact Person Responsible for Corrective Action: Chrystal Street Contact Phone Number and Email Address: cstreet@crothersville.k1...

FINDING 2025-005 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Allowable Costs/Cost Principles Audit Findings: Significant Deficiency, Other Matter Contact Person Responsible for Corrective Action: Chrystal Street Contact Phone Number and Email Address: cstreet@crothersville.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The district has implemented procedures requiring written documentation whenever federally funded materials, equipment, or property are reassigned, repurposed, or disposed of due to project changes. This documentation includes the reason for the change, approval by district administration, the new use or location of the materials, and verification that the use remains allowable under the grant. These records will be maintained with grant documentation and reviewed as part of internal control procedures to ensure compliance moving forward. Anticipated Completion Date: January 2026

View Audit 390661

Finding 1176751 (2025-004)

Material Weakness 2025

Crothersville Community Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2025-004 Finding Subject: COVID-19 - Education Stabilization Fund - Earmarking Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Ellen Prince and Chrystal Street Contact Phone Number and Email Address: ellenprince@crothersville.k12.in.us; c...

FINDING 2025-004 Finding Subject: COVID-19 - Education Stabilization Fund - Earmarking Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Ellen Prince and Chrystal Street Contact Phone Number and Email Address: ellenprince@crothersville.k12.in.us; cstreet@crothersville.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The district has implemented enhanced documentation procedures requiring written justification for all future ESSER-funded purchases, including identification of the program purpose and connection to learning loss when applicable. The district’s centralized grant binder will serve as the official tracking document for federal programs. The binder includes grant identification details, funding source, compliance requirements, and expenditure documentation. Anticipated Completion Date: January 2026

View Audit 390661

Finding 1176749 (2025-003)

Material Weakness 2025

Crothersville Community Schools

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2025-003 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Ellen Prince and Chrystal Street Contact Phone Number and Email Address: e...

FINDING 2025-003 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Ellen Prince and Chrystal Street Contact Phone Number and Email Address: ellenprince@crothersville.k12.in.us; cstreet@crothersville.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The district has established a comprehensive capital asset ledger that includes all equipment and real property. The previously omitted building has been added with full acquisition and cost information. We will implement procedures to conduct and document a physical inventory of capital assets at least once every two years. Responsibility for maintaining the ledger and overseeing inventory procedures will be assigned to designated administrative staff to ensure ongoing compliance and accurate reporting. Anticipated Completion Date: February 28, 2026

View Audit 390661

Finding 1176726 (2025-001)

Material Weakness 2025

Pennsylvania College of Art & Design

PA

Student Financial Aid Reporting Significant Deficiency

Pennsylvania College of Art & Design Management’s Corrective Action Plan 6/30/25 Finding: Tuition revenue reported on the FISAP did not agree to the final audited general ledger due to timing of preparation and lack of documented reconciliation. Management Response and Corrective Action Plan: Manage...

Pennsylvania College of Art & Design Management’s Corrective Action Plan 6/30/25 Finding: Tuition revenue reported on the FISAP did not agree to the final audited general ledger due to timing of preparation and lack of documented reconciliation. Management Response and Corrective Action Plan: Management concurs with the finding. During the fiscal year, the Director of Financial Aid prepared the FISAP using tuition data obtained from the Bursar’s office in early September in order to meet the October 1 filing deadline. At that time, not all year-end adjusting journal entries had been recorded by the Controller, and a formal reconciliation of the FISAP tuition amount to the final general ledger had not been performed. To remediate this issue and strengthen internal controls over federal reporting, the College has implemented the following corrective actions: Formal Reconciliation Requirement Effective immediately, all financial data reported on the FISAP will be reconciled to the final general ledger balances after year-end adjusting entries are posted. Defined Roles and Review Process The Director of Financial Aid will prepare the FISAP using tuition revenue from the Controller-approved general ledger. The Controller will prepare and document a reconciliation between: FISAP tuition revenue General ledger tuition revenue The Chief Financial Officer will review and sign off on the reconciliation prior to FISAP submission. Responsible Officials: Controller (reconciliation), Director of Financial Aid (FISAP preparation), CFO (final review) Implementation Date: Effective for the June 30, 2026 reporting cycle.

View Audit 390636

Finding 1176718 (2025-002)

Material Weakness 2025

Pensdale Housing, Inc.

CA

Subrecipient Monitoring Eligibility HUD Housing Programs

Comments on the Finding and Each Recommendation The Property received a NSPIRE inspection dated August 1, 2024. The inspection resulted in a score of 59 (out of a possible 100). Scores below 60 are referred to the Departmental Enforcement Center. Management must maintain the Property in decent, safe...

Comments on the Finding and Each Recommendation The Property received a NSPIRE inspection dated August 1, 2024. The inspection resulted in a score of 59 (out of a possible 100). Scores below 60 are referred to the Departmental Enforcement Center. Management must maintain the Property in decent, safe, and sanitary condition and good repair. Management must respond to HUD in three days of receiving the inspection report and confirm all lifethreatening deficiencies have been corrected. Action(s) taken or planned on the finding Management and the Board of Directors concur with the finding and the auditor's recommendations. Management has responded to HUD in regard to this inspection report and on July 8, 2025 another inspection was conducted that resulted in a final score of 95 (out of a possible 100).

View Audit 390616

Finding 1176716 (2025-001)

Material Weakness 2025

Pensdale Housing, Inc.

CA

Subrecipient Monitoring

Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2022 was not submitted to the federal audit clearinghouse in the required timeframe. The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the y...

Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2022 was not submitted to the federal audit clearinghouse in the required timeframe. The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the year ended May 31, 2022 as soon as practical. Action(s) taken or planned on the finding Management and the Board of Directors concur with the finding and the auditor's recommendations. Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2022 will be submitted to the federal audit clearinghouse as soon as practical.

View Audit 390616

Finding 1176714 (2025-001)

Material Weakness 2025

Aspire Indiana Health, Inc.

IN

Cash Management Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2025-001: • Aspire Indiana Health continues to focus on reviews of the rental assistance calculation forms to make sure future issues are caught before submission • Aspire Indiana Health u...

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2025-001: • Aspire Indiana Health continues to focus on reviews of the rental assistance calculation forms to make sure future issues are caught before submission • Aspire Indiana Health upon discovery of the errors corrected within the system and plan to reverse out the dollars received in future drawdowns for this program

View Audit 390612

Finding 1176710 (2025-001)

Material Weakness 2025

Sherrill-Kenwood Community Retirement Housing Corporation

NY

Reporting § 200.512

Finding #2025-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Sherrill-Kenwood Community Retirement Housi...

Finding #2025-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Sherrill-Kenwood Community Retirement Housing Corporation agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Dawn Olmstead, VP – Director of Asset Management, at (315) 337-1401.

View Audit 390609

Finding 1176705 (2025-001)

Material Weakness 2025

Start Early

IL

Allowable Costs / Cost Principles Period of Performance Significant Deficiency

here is no disagreement with the audit finding. Action taken in response to finding: In fiscal year 2025, Start Early used a payroll system that, after a pay period was locked for processing, would not allow supervisors who missed timecard approvals to go back and approve after the period was locked...

here is no disagreement with the audit finding. Action taken in response to finding: In fiscal year 2025, Start Early used a payroll system that, after a pay period was locked for processing, would not allow supervisors who missed timecard approvals to go back and approve after the period was locked. As a result, Start Early used a manual, time-consuming process to receive these approvals outside of the payroll system. While all approvals were received via this process, due to the manual nature, not all approvals were received timely. In early fiscal year 2026, Start Early changed to a new payroll system which allows for supervisors to go back to prior periods for their sign offs. Start Early will implement a process to, no less than monthly, remind supervisors that had previously missed their timecard approvals to go back and approve to ensure timeliness. Name(s) of the contact person(s) responsible for corrective action: David Paul, Controller Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by June 30, 2026.

View Audit 390597

Finding 1176701 (2025-001)

Material Weakness 2025

Crescent Community Health Center

IA

Cash Management

Management acknowledges the cash management finding and the corrective action needed to ensure compliance with drawdown submissions, specifically the need to ensure that the timing of monthly drawdowns is supported by expenditures that have been incurred and paid prior to request for funds. To corre...

Management acknowledges the cash management finding and the corrective action needed to ensure compliance with drawdown submissions, specifically the need to ensure that the timing of monthly drawdowns is supported by expenditures that have been incurred and paid prior to request for funds. To correct this, we have created an updated schedule to ensure allocated expenditures have already been incurred and adjusted the timing of drawdown request submissions to occur during the first week of the following month to ensure all allocated expenses have been incurred and paid. All parties involved in the cash management process for the Base grant funding have been notified. These changes are in effect as of January 2026. Sherri Edwards, Director of Grants, will update timing of the preparation of drawdowns as noted. Brandon Cannon, Accounting Manager, will update the new monthly schedule to ensure that reimbursement status is maintained. Sam Lammers, CFO, will review the prepared monthly drawdown request to ensure updated procedures are properly applied.

View Audit 390586

Finding 1176698 (2025-001)

Material Weakness 2025

New River Valley Community Services

VA

Due to lack of personnel and an incomplete fiscal year 2024 audit by March 31, 2025, NRVCS did not file timely with the Federal Audit Clearinghouse. The fiscal year 2025 financial audit was completed on December 3, 2025, and the Single Audit portion was completed on February 26, 2026. NRVCS manageme...

Due to lack of personnel and an incomplete fiscal year 2024 audit by March 31, 2025, NRVCS did not file timely with the Federal Audit Clearinghouse. The fiscal year 2025 financial audit was completed on December 3, 2025, and the Single Audit portion was completed on February 26, 2026. NRVCS management will collaborate with Brown Edwards to ensure proper steps are taken in submitting the filing with the Federal Audit Clearinghouse on or before March 31, 2026, and current and future staff will be aware of this deadline for subsequent years going forward.

View Audit 390583

Finding 1176688 (2025-002)

Material Weakness 2025

Great Hearts America - Texas

TX

Allowable Costs / Cost Principles Significant Deficiency

Findings #2025-001 and #2025-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Supporting Effective Instruction State Grants, Assistance Listing #: 84.367A, Contract #’s: S367A230041 and S367A240041. Condition and context: During our tes...

Findings #2025-001 and #2025-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Supporting Effective Instruction State Grants, Assistance Listing #: 84.367A, Contract #’s: S367A230041 and S367A240041. Condition and context: During our testing of GAAP and FASRG coding, we identified 5 of 72 non- payroll transactions coded to the incorrect period, and 5 of 49 non-payroll transactions coded to the incorrect object or function code. Recommendation: Reemphasize current policies and procedures to ensure proper coding of disbursements based on the period and the organization’s chart of accounts and FASRG codes. Planned corrective action: Great Hearts America – Texas concurs with the findings. While the noted errors were immaterial, management recognizes the importance of consistent expense recognition and coding accuracy to ensure compliance with TEA, PEIMS and financial reporting standards. To strengthen controls, management has implemented the following actions: 1) Month-End Cutoff Procedures: The Finance Department will issue enhanced month-end closing guidance emphasizing invoice cutoff dates, accrual requirements, and proper period recognition. 2) AP Supervisor Review: The Accounts Payable Supervisor will conduct a secondary review of all significant invoices processed to confirm proper period recognition. 3) Coding Accuracy Checks: The Accounts Payable Supervisor will perform periodic sampling of expense transactions to verify correct Function, Object, and PIC coding. 4) Training: Refresher training will be provided to campus and department staff responsible for coding transactions to ensure understanding of chart of accounts structure. Responsible officer: Stacey Lawrence, Interim Chief Financial Officer. Estimated completion date: Procedures will be implemented during fiscal year 2026 month-end close and reinforced through staff training in January 2026.

View Audit 390567

Finding 1176687 (2025-002)

Material Weakness 2025

Minooka Community High School District #111

IL

Reporting Internal Control / Segregation of Duties

The Assistant Superintendent, along with staff, will review the capital asset schedules as part of the audit preparation process to prepare fully adjusted financial statements prior to audit fieldwork.

View Audit 390566

Finding 1176686 (2025-001)

Material Weakness 2025

Minooka Community High School District #111

IL

Reporting Internal Control / Segregation of Duties

The District implemented a new capital asset appraisal in order to have accurate historical records of all assets owned by the District. These schedules will be updated on an annual basis to reflect accurate reporting requirements.

View Audit 390566

Finding 1176685 (2025-010)

Material Weakness 2025

Englewood Board of Education

NJ

Procurement, Suspension & Debarment

Management has reviewed this finding and indicated it will review and revise its procedures to ensure corrective action is taken.

View Audit 390563

Finding 1176683 (2025-001)

Material Weakness 2025

St. Clair County Housing Authority

IL

HUD Housing Programs

Finding 2025-001 - Housing Choice Voucher Tenant Files - Eligibility - Rent Calculations Noncompliance & Material Weakness Section 8 Housing Choice Voucher Program -ALNs #14.871 and #14.EHV Corrective Action Plan: Action Steps: • Separate responsibilities into two functions: eligibility/verification...

Finding 2025-001 - Housing Choice Voucher Tenant Files - Eligibility - Rent Calculations Noncompliance & Material Weakness Section 8 Housing Choice Voucher Program -ALNs #14.871 and #14.EHV Corrective Action Plan: Action Steps: • Separate responsibilities into two functions: eligibility/verification and rent calculation, assigning verification tasks to new staff and rent calculations to experienced staff. • Strengthen monitoring and evaluation of HCVP files to ensure accurate income projections and rent calculations. The Compliance Officer will conduct individual reviews of audit findings and resolve discrepancies. • Engage an external contractor to perform biannual audits on 10% of files. Findings will inform targeted staff training. • Implement monthly peer audits among Program Assistants to identify and correct errors collaboratively, fostering continuous learning. • Conduct monthly training sessions led by the Program Director to address recent discrepancies and promote team development. • Enforce disciplinary measures for underperformance: employees failing to achieve an 80% audit success rate for three consecutive months will enter a 90-day improvement plan. Person(s) Responsible: Shanae Golliday-Anderson, Program Director Pam Jackson, Deputy Director Anticipated Completion Date: June 30, 2026

View Audit 390558

Finding 1176681 (2025-002)

Material Weakness 2025

St. Clair County Housing Authority

IL

HUD Housing Programs

Finding 2025-002 - Low Rent Public Housing Tenant Files - Eligibility - Rent Calculations Noncompliance & Significant Deficiency Low Rent Public Housing - ALN #14.850 Corrective Action Plan: Action Steps: • SCCHA will hire an industry consultant to evaluate its internal processes related to eligibil...

Finding 2025-002 - Low Rent Public Housing Tenant Files - Eligibility - Rent Calculations Noncompliance & Significant Deficiency Low Rent Public Housing - ALN #14.850 Corrective Action Plan: Action Steps: • SCCHA will hire an industry consultant to evaluate its internal processes related to eligibility and tenant rent calculations, with a focus on improving the accuracy of adjusted annual income computations. • An external contractor will conduct biannual audits on 10% of files, with results guiding targeted staff training initiatives. • The Compliance & Integrity Coordinator will review audited files and hold individual meetings with team members to address errors and clarify relevant procedures and policies. • Monthly peer-to-peer audits will be implemented, along with staff meetings to collectively analyze identify errors, fostering ongoing training and staff engagement. • Enforce disciplinary measures for underperformance: employees failing to achieve an 80% audit success rate for three consecutive months will enter a 90-day improvement plan. Person(s) Responsible: Meisha Kerby, Program Director Pam Jackson, Deputy Director Anticipated Completion Date: June 30, 2026

View Audit 390558

Corrective Action Plans

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