Corrective Action Plans

Finding 1190986 (2025-011)

Material Weakness 2025

State of Delaware

DE

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

Reference Number: 2025-011 Prior Year Finding: 2024-012 Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17...

Reference Number: 2025-011 Prior Year Finding: 2024-012 Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Year: UI372152255A10 (10/1/2021 – 12/31/2024) UI393142355A10 (10/1/2022 – 12/31/2025) 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (1/1/2024 – 12/31/2027) Compliance Requirement: Reporting – ETA 9130, Financial Status Report, UI Programs Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend the Division review and enhance procedures and internal controls to ensure that ETA 9130 reports agree with supporting documentation and that documentation is maintained and is readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We acknowledge the audit finding that several ETA 9130 reports did not agree with the supporting documentation. Procedures have been implemented to ensure documentation used to complete the ETA 9130 reports are reviewed by both the Certifying and Approving Officials before final sign off. Procedures will be documented and saved for ease of retrieval and use. Backup will be saved in clearly marked folders on our Fiscal drive for ease of retrieval. Name(s) of the contact person(s) responsible for corrective action: Michael Soper, Fiscal Management Planned completion date for corrective action plan: Procedures are in use for QE 03/31/2026 ETA 9130 reports. Procedures will be documented by QE 06/30/2026 for ETA 9130 reports with revisions as needed.

View Audit 395248

Finding 1190984 (2025-010)

Material Weakness 2025

State of Delaware

DE

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

Reference Number: 2025-010 Prior Year Finding: 2024-004 Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17...

Reference Number: 2025-010 Prior Year Finding: 2024-004 Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Year: UI372152255A10 (10/1/2021 – 12/31/2024) UI393142355A10 (10/1/2022 – 12/31/2025) 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (1/1/2024 – 12/31/2027) Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should review and enhance procedures and controls to ensure that claimant eligibility is properly determined, that documentation supporting claimant eligibility is retained, and that documentation is readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For 3 of 60 claimants, the Division was unable to provide documentation that the claimant provided weekly updates. These cases (sample 2,7 and 36) relate to claimant weekly certifications and their responses to required eligibility questions for the applicable benefit weeks. Due to existing mainframe system limitations, the Division does not have the ability to directly view all claimant responses within the system interface. In preparation for the CLA review, Application Support generated a comprehensive report capturing weekly certification responses for all sampled claimants, based on Social Security Numbers. However, three claimants did not appear on this report, and therefore their responses could not be verified at the time of review. The Division has identified both short-term and long-term corrective actions to address this discrepancy:  Short-term solution: A service ticket has been submitted to the Application Support team to investigate and resolve the issue that caused these claimants to be excluded from the report. Once resolved, future reports are expected to consistently capture all claimant responses associated with weekly certifications. * Long-term solution: The Division recognizes the need for a modernized system to improve the efficiency and reliability of claims processing and adjudication. Current case management systems are outdated and have limited functionality. Implementation of an updated system will allow for automated capture of weekly certification responses, improved data accessibility, and enhanced identification of potential compliance issues requiring investigation. Name(s) of the contact person(s) responsible for corrective action: Rachael Griffith, UI Administrator Planned completion date for corrective action plan: March 31, 2027

View Audit 395248

Finding 1190982 (2025-009)

Material Weakness 2025

State of Delaware

DE

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

Reference Number: 2025-009 Prior Year Finding: 2024-011 Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17...

Reference Number: 2025-009 Prior Year Finding: 2024-011 Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Year: 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (10/1/2024 – 12/31/2027) Compliance Requirement: Allowable Cost/Cost Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should reevaluate its procedures and controls regarding general disbursements to ensure that supporting documentation is readily available upon audit request. Explanation of disagreement with audit finding: We acknowledge that audit ready evidence was not produced in a timely fashion but respectfully disagree that the Division did not maintain this evidence. The lack of timely production can be attributed to lack of awareness of the proper repository where such audit evidence was maintained and/or could be easily retrieved, as opposed to no maintenance at all. We also maintain that the division was able to substantiate all expenses queried. Action taken in response to finding: The business will continue to refine its process for maintaining audit ready evidence to improve response time in future engagements. Name(s) of the contact person(s) responsible for corrective action: Michael Soper, Fiscal Management Planned completion date for corrective action plan: March 31, 2027

View Audit 395248

Finding 1190980 (2025-008)

Material Weakness 2025

State of Delaware

DE

Allowable Costs / Cost Principles § 200.303 § 200.430

Reference Number: 2025-008 Prior Year Finding: 2024-010 Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17...

Reference Number: 2025-008 Prior Year Finding: 2024-010 Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Year: UI372152255A10 (10/1/2021 – 12/31/2024) UI393142355A10 (10/1/2022 – 12/31/2025) 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (1/1/2024 – 12/31/2027) Compliance Requirement: Allowable Cost/Cost Principles – Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should reevaluate its current process, implement proper controls, and perform additional training for time and effort reporting. The Division should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Documentation should be readily available for audit. Explanation of disagreement with audit finding: We agree that the division was unable to provide documentation supporting the timesheet approval as asserted. However, we respectfully disagree that the lack of timesheet approval translates into charging the program with unallowed costs. It’s important that the auditors understand that the division’s responsibility to ensure that payroll charges to the program are appropriate begins with ensuring that each employee tasked with performing program functions are hired into the correct division internal program unit (“IPU”). And then further within that IPU, instruct employees to use a specific activity code that is assigned to various federal programs. In the samples reviewed, employees properly used the correct activity code to record time for the work performed. Action taken in response to finding: The business will continue to refine its process for demonstrating the appropriateness of allowed payroll costs to the program and present a substantial action plan in late FY2027. Name(s) of the contact person(s) responsible for corrective action: Marie Cameron, Director of DUI Planned completion date for corrective action plan: March 31, 2027

View Audit 395248

Finding 1190978 (2025-007)

Material Weakness 2025

State of Delaware

DE

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Reference Number: 2025-007 Prior Year Finding: No Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 A...

Reference Number: 2025-007 Prior Year Finding: No Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Year: UI372152255A10 (10/1/2021 – 12/31/2024) UI393142355A10 (10/1/2022 – 12/31/2025) 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (1/1/2024 – 12/31/2027) Compliance Requirement: Reporting – ETA 2112, UI Financial Transaction Summary Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: We recommend the Division review and enhance internal controls to ensure that ETA 2112 reports are reviewed and approved prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: There is already a signature on the report we will now have that is signed and dated and will also add an additional line for preparer signature and date. Name(s) of the contact person(s) responsible for corrective action: Marie Cameron, Director of UI Planned completion date for corrective action plan: Quarter 1 2026.

View Audit 395248

Finding 1190976 (2025-006)

Material Weakness 2025

State of Delaware

DE

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Reference Number: 2025-006 Prior Year Finding: 2024-007 Federal Agency: U.S. Department of Labor State Agency: Department of Labor State Division: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Num...

Reference Number: 2025-006 Prior Year Finding: 2024-007 Federal Agency: U.S. Department of Labor State Agency: Department of Labor State Division: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Period: UI372152255A10 (10/1/2021 – 12/31/2024) UI393142355A10 (10/1/2022 – 12/31/2025) 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (1/1/2024 – 12/31/2027) Compliance Requirement: Reporting – ETA 2208A, Quarterly UI Above-Base Report Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should review and update its reporting internal controls to ensure that ETA 2208A – Quarterly UI Above-Base Reports tie to supporting documentation and that supporting documentation is retained and readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We acknowledge the audit finding that the Division was unable to provide supporting documentation for QE 09/30/2024 ETA 2208A report. Procedures have been implemented to ensure documentation used to complete the ETA 2208A is saved in clearly marked folders on our Fiscal drive for ease of retrieval. Procedures will be documented and saved for ease of retrieval and use. Name(s) of the contact person(s) responsible for corrective action: Michael Soper, Fiscal Management Planned completion date for corrective action plan: Procedures are already in use for QE 12/31/2025 ETA 2208A report. Procedures will be documented by QE 06/30/2026 with revisions as needed.

View Audit 395248

Finding 1190974 (2025-005)

Material Weakness 2025

State of Delaware

DE

Matching / Level of Effort / Earmarking Special Tests & Provisions Material Weakness § 200.303

Reference Number: 2025-005 Prior Year Finding: 2024-005 Federal Agency: U.S. Department of Labor State Agency: Department of Labor State Division: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Num...

Reference Number: 2025-005 Prior Year Finding: 2024-005 Federal Agency: U.S. Department of Labor State Agency: Department of Labor State Division: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Period: UI372152255A10 (10/1/2021 – 12/31/2024) UI393142355A10 (10/1/2022 – 12/31/2025) 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (1/1/2024 – 12/31/2027) Compliance Requirement: Special Tests and Provisions – UI Benefit Payments Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: We recommend the Division review and enhance procedures and controls to ensure that it performs weekly claim investigations and that case investigations are completed timely in accordance with the time limits established in the ET Handbook No. 395. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Unemployment Insurance (Division) acknowledges the finding and agrees that improvements are necessary to ensure full compliance with Benefits Accuracy Measurement (BAM) program requirements. The Division recognizes the importance of conducting weekly investigations and adhering to established timeliness standards to maintain the integrity and accuracy of unemployment insurance benefit payments and denied claims. The Division notes that the identified deficiencies were primarily due to significant staffing shortages and competing operational demands, which were further exacerbated by the sustained workload associated with pandemic-related programs. These challenges affected the Division’s capacity to complete the required number of weekly investigations and to meet prescribed case completion timeframes. To address these issues, the Division has taken and will continue to take corrective actions, including: · Actively recruiting and onboarding additional staff dedicated to BAM operations. · Providing enhanced training to ensure staff are equipped to conduct timely and thorough investigations. · Implementing improved case management and tracking mechanisms to monitor timeliness and workload distribution. · Evaluating internal processes to identify efficiencies and reduce delays in case completion. The Division is committed to strengthening internal controls and ensuring compliance with federal requirements. Management will continue to monitor progress and take additional corrective actions as necessary to meet BAM performance standards moving forward. Name(s) of the contact person(s) responsible for corrective action: Evan Douglass, DUI Quality Control and Continuous Improvement Administrator Planned completion date for corrective action plan: March 31, 2027

View Audit 395248

Finding 1190972 (2025-004)

Material Weakness 2025

State of Delaware

DE

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Reference Number: 2025-004 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division: Division of Public Health Federal Program: WIC Special Supplemental Nutrition Program for Women, Infants, and...

Reference Number: 2025-004 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division: Division of Public Health Federal Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Award Number and Year: 241DE701W1003 (10/1/2023 – 9/30/2024) Compliance Requirement: Cash Management Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: The Division should enhance procedures and controls to ensure that drawdown requests are reviewed and approved prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division confirmed the drawdown transaction was accurate and appropriate. The Division reiterated the Cash Management procedure to all staff and confirmed their understanding. In addition, the Division has in place a review process for new stsaff regarding procedures with confirmation of completion. There is an established training manual which has been reviewed to ensure it contains the most update to date process. Manuals and procedures will be reviewed regularly and updated, as needed. Name(s) of the contact person(s) responsible for corrective action: Gary Owens – primary Deborah Fisher and Jennifer Heesh – backups Planned completion date for corrective action plan: March 31, 2026.

View Audit 395248

Finding 1190971 (2025-003)

Material Weakness 2025

State of Delaware

DE

Allowable Costs / Cost Principles § 200.303 § 200.430

Reference Number: 2025-003 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division: Division of Public Health Federal Program: WIC Special Supplemental Nutrition Program for Women, Infants, and...

Reference Number: 2025-003 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division: Division of Public Health Federal Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Award Number and Year: 241DE701W1003 (10/1/2023 – 9/30/2024) 251DE701W1003 (10/1/2024 – 9/30/2025) Compliance Requirement: Allowable Costs/Cost Principles – Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: The Division should enhance procedures, implement proper controls, and perform additional training over time and effort reporting. The Division should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Documentation should be readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: On March 12, 2026, an email to all WIC supervisors was issued notifying the dates that all T&E reports are due to the Administration Office. The policy was reiterated during the March 17,2026 Supervisors meeting held via Zoom. Name(s) of the contact person(s) responsible for corrective action: Joanne White – Public Health Program Administrator Planned completion date for corrective action plan: March 31, 2026

View Audit 395248

Finding 1190970 (2025-002)

Material Weakness 2025

State of Delaware

DE

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

Reference Number: 2025-002 Prior Year Finding: No Federal Agency: U.S. Department Agriculture State Agency: Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Award Number and Year: 202424N109941 (10/1/2023 – 1/30/2025);...

Reference Number: 2025-002 Prior Year Finding: No Federal Agency: U.S. Department Agriculture State Agency: Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Award Number and Year: 202424N109941 (10/1/2023 – 1/30/2025); 202424L160341 (10/1/2023 – 1/30/2025); 202525N109941 (10/1/2024 – 1/28/2026); 202522L160341 (10/1/2024 – 1/28/2026). Compliance Requirement: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately no later than the end of the month following the month of issuance of each subaward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department will revise and strengthen our policies and procedures to ensure full compliance with FFATA reporting requirements. Updated procedures will require that all applicable child nutrition subawards of $30,000 or more are reported in SAM.gov no later than the end of the month following the month in which the subaward is made, in accordance with Uniform Grant Guidance. Name(s) of the contact person(s) responsible for corrective action: Drew Fioravanti Planned completion date for corrective action plan: June 30, 2026

View Audit 395248

Finding 1190966 (2025-001)

Material Weakness 2025

Baylor College of Medicine

TX

Subrecipient Monitoring Cash Management § 200.303 § 200.305

2025-001 Cash Management ALN: Research and Development Cluster (R&D) - Various ALNs Finding: The College did not provide evidence of effectively designed internal controls to ensure subrecipients are paid by the College within 30 days of requests for reimbursements received by the College. Correctiv...

2025-001 Cash Management ALN: Research and Development Cluster (R&D) - Various ALNs Finding: The College did not provide evidence of effectively designed internal controls to ensure subrecipients are paid by the College within 30 days of requests for reimbursements received by the College. Corrective Action Plan: Management acknowledges that some of the payments to subrecipients selected for audit were not made within 30 days of receipt. We value the relationships with our subrecipient partners and endeavor to pay all of them timely. Substantially all subrecipient payments are made by the College within the prescribed timeline subject to the underlying transactions being properly approved. This includes the approval by principal investigators and approval of supply chain personnel after the performance of standard controls surrounding disbursements. Management will continue to identify root causes around identiﬁed delayed payments and evaluate go-forward process improvements with supply chain services, treasury and academic department personnel. Person(s) Responsible: Rob Falivene, Vice President, Supply Chain Services, and Oswaldo Ramirez, Vice President, Treasurer Expected Completion: December 2026

View Audit 395243

Finding 1190957 (2025-005)

Material Weakness 2025

The Boulevard of Chicago, Inc.

IL

The prior year documents were not submitted by the due date due to delays in the finalization of the prior year audit. With the FY25 audit completed timely, management will review requirements for uploading the FY25 audit to the FAC to ensure timely upload in the current year.

View Audit 395242

Finding 1190954 (2025-004)

Material Weakness 2025

The Boulevard of Chicago, Inc.

IL

While management was unable to locate full documentation for certain staff, those staff were generally hired before the current management team was in place. For individuals hired under current management, documentation was readily available. Management will review its policies over document retenti...

While management was unable to locate full documentation for certain staff, those staff were generally hired before the current management team was in place. For individuals hired under current management, documentation was readily available. Management will review its policies over document retention with an emphasis on employee files to ensure documents are completed timely and saved in readily available locations.

View Audit 395242

Finding 1190951 (2025-003)

Material Weakness 2025

The Boulevard of Chicago, Inc.

IL

Reporting

Management and the accounting team will review all contracts and the SEFA prior to the start of the FY26 audit ensuring ALN numbers agree to the contracts. If there is difficulty in locating an ALN number, staff will reach out to funders to ensure the appropriate ALN is noted prior to sending a SEFA...

Management and the accounting team will review all contracts and the SEFA prior to the start of the FY26 audit ensuring ALN numbers agree to the contracts. If there is difficulty in locating an ALN number, staff will reach out to funders to ensure the appropriate ALN is noted prior to sending a SEFA to the auditor.

View Audit 395242

Finding 1190948 (2025-002)

Material Weakness 2025

The Boulevard of Chicago, Inc.

IL

Allowable Costs / Cost Principles

Management will review all contracts to ensure the appropriate indirect costs rates are being used in calculations. A review process is in place in which a staff or grant accountant will prepare the indirect cost calculation, and the Accounting Manager or Director will review and approve. The accoun...

Management will review all contracts to ensure the appropriate indirect costs rates are being used in calculations. A review process is in place in which a staff or grant accountant will prepare the indirect cost calculation, and the Accounting Manager or Director will review and approve. The accounting team will also use formula driven excel calculations to try and avoid any manual input errors.

View Audit 395242

Finding 1190947 (2025-002)

Material Weakness 2025

Wake Forest University

NC

Internal Control / Segregation of Duties Student Financial Aid Reporting § 200.303

The University acknowledges the findings related to NSLDS enrollment reporting, including discrepancies involving OPEID reporting, program-level status effective dates, and other enrollment reporting data elements. The University agrees with the recommendation to enhance the precision of the control...

The University acknowledges the findings related to NSLDS enrollment reporting, including discrepancies involving OPEID reporting, program-level status effective dates, and other enrollment reporting data elements. The University agrees with the recommendation to enhance the precision of the control surrounding the review of enrollment status records, program-level data records, and campus-level data records included in NSLDS reporting submissions. Several corrective actions have already been implemented to address the identified exceptions. Updates have been made within the National Student Clearinghouse (NSC) reporting processes to ensure students are assigned to the appropriate branch codes and that campus-level records reflect the correct OPEID for each reporting entity. In addition, affected student records have been reviewed and updated to ensure program-level status records and effective dates are accurate within the NSC system. Going forward, the Registrar’s Office will monitor enrollment status changes and campus assignments within the NSC reporting process to ensure that status changes, program updates, and campus-level reporting elements are reflected accurately and transmitted in accordance with NSLDS reporting requirements. To further strengthen oversight and prevent recurrence, the Office of Student Financial Aid will implement documented post-submission reconciliation procedures following NSC reporting cycles. These reviews will focus on high-risk enrollment reporting elements, including campus changes, program status changes, and other updates affecting NSLDS reporting, and will validate the accuracy of OPEID assignments and program-level effective dates against institutional records. These enhancements are intended to improve the precision of the University’s existing controls and ensure the accuracy and completeness of future NSLDS enrollment reporting submissions.

View Audit 395231

Finding 1190944 (2025-001)

Material Weakness 2025

Uintah Basin Medical Center

UT

Material Weakness Significant Deficiency Matching / Level of Effort / Earmarking

2025-001 - Policies and Procedures for United Stated Department of Agriculture Reserve Funds Corrective action planned: Upon discovery of the missing documentation, the Medical Center’s finance department immediately initiated a review of the USDA loan agreement. The following actions have been take...

2025-001 - Policies and Procedures for United Stated Department of Agriculture Reserve Funds Corrective action planned: Upon discovery of the missing documentation, the Medical Center’s finance department immediately initiated a review of the USDA loan agreement. The following actions have been taken to remediate the material weakness: ● Policy Development: Management has drafted and implemented a formal “USDA Reserve Fund Policy.” This document explicitly outlines the annual funding requirements and the specific protocols for the disbursement and use of funds. ● Internal Control Implementation: We have established a monthly reconciliation process to verify that the required amounts are transferred and maintained timely. ● Resolution of Underfunding: As noted by the auditors, any historical funding discrepancies were fully addressed and rectified by September 2025. The accounts are currently funded in accordance with the loan covenants. Anticipated completion date: Completed September 2025 Contact person responsible for corrective action: Brent Hales, CFO

View Audit 395218

Finding 1190943 (2025-001)

Material Weakness 2025

El Dorado County Community Health Center

CA

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Action Plan: Subsequent to year-end, management has deposited the required funds into the reserve account to bring the organization into compliance with the USDA loan agreement. To prevent recurrence, management will strengthen its monitoring of debt covenant and reserve requirements by i...

Corrective Action Plan: Subsequent to year-end, management has deposited the required funds into the reserve account to bring the organization into compliance with the USDA loan agreement. To prevent recurrence, management will strengthen its monitoring of debt covenant and reserve requirements by implementing the following controls: •Establish a tracking schedule for all loan-related requirements, •Incorporation of reserve funding requirements into the organization’s cash flow planning process, and •Review by appropriate management personnel to ensure timely compliance with all loan agreement provisions. Responsible Party: Judy Stein, CFO Estimated Completion: 03/31/2026

View Audit 395213

Finding 1190942 (2025-002)

Material Weakness 2025

Ablelight Residence Fremont Inc

WI

HUD Housing Programs

Finding: The operating cash account balance was over the Federal Deposit Insurance Corporation (FDIC) limit of $250,000 during the year ended August 31, 2025, however, the Organization was not actively monitoring the financial institution credit rating as required by HUD. We recommend management dev...

Finding: The operating cash account balance was over the Federal Deposit Insurance Corporation (FDIC) limit of $250,000 during the year ended August 31, 2025, however, the Organization was not actively monitoring the financial institution credit rating as required by HUD. We recommend management develop internal processes and controls surrounding activities allowed or unallowed. This includes following the requirements as outlined by HUD to have the operating cash be FDIC insured or actively be monitoring the credit rating of the financial institution. Corrective Response: Management will implement quarterly reviews of HUD cash balances as well as review the credit ratings of the financial institutions holding HUD cash balances. Anticipated Completion Date: 3/31/26 Responsible Contact Person: Brenda Satterfield, CFO and Errol Meinholz, Controller 920-245-9275

View Audit 395211

Finding 1190941 (2025-001)

Material Weakness 2025

Housing Authority of the County of Alameda

CA

HUD Housing Programs

HACA will develop a standardized checklist protocol for HQS deficiency followup by 04/30/2026. Staff training on required HUD timelines and documentation standards is ongoing and will be emphasized. HACA is currently working with an outside housing programs consultant to review and update work proce...

HACA will develop a standardized checklist protocol for HQS deficiency followup by 04/30/2026. Staff training on required HUD timelines and documentation standards is ongoing and will be emphasized. HACA is currently working with an outside housing programs consultant to review and update work processes related to HQS enforcement and ensure compliance. We anticipate completion by 09/30/2026.

View Audit 395209

Finding 1190939 (2025-006)

Material Weakness 2025

Rider University

NJ

Student Financial Aid Reporting Significant Deficiency

2025-006 Federal Pell Grant Program, Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its policies and procedures around reporting student status changes to the NSLDS to ensure that all relevant information is being captured an...

2025-006 Federal Pell Grant Program, Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its policies and procedures around reporting student status changes to the NSLDS to ensure that all relevant information is being captured and reported in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rider University concurs with the finding. The Registrar's Office will partner with Financial Aid to regularly correct students who have a mismatched SSN or other NSLDS / NSC information. In cases where students are unable or unwilling to provide Rider with correct SSNs, we will not be able to report their enrollment. This particular student is no longer enrolled at Rider, so no action will be taken in his particular case. Name(s) of the contact person(s) responsible for corrective action: Daniel Pavlick and Jacqueline Watford Planned completion date for corrective action plan: Effective Immediately

View Audit 395206

Finding 1190937 (2025-005)

Material Weakness 2025

Rider University

NJ

Student Financial Aid Significant Deficiency

2025-005 Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.063, 84.268, 84.007 Recommendation: We recommend the University review and strengthen its policies and procedures for completing R2T4 calculations to ens...

2025-005 Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.063, 84.268, 84.007 Recommendation: We recommend the University review and strengthen its policies and procedures for completing R2T4 calculations to ensure accurate inputs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rider University concurs with this finding. After review the University noted this was an isolated instance of human error. The effective date for the withdrawal was imputed incorrectly as 2/27/2025, however, the correct effective date was 2/17/2025. Rider University will ensure the Financial Aid Administrator completing this task is attentive to eliminate any errors. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Watford Planned completion date for corrective action plan: Effectively Immediately

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Finding 1190934 (2025-004)

Material Weakness 2025

Rider University

NJ

Student Financial Aid Subrecipient Monitoring Significant Deficiency

2025-004 Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the University implement policies and monitoring procedures to ensur...

2025-004 Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the University implement policies and monitoring procedures to ensure Title IV credit balances are either refunded to students in a timely manner or supported by documented written authorization. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rider University concurs with the finding. This was an isolated instance due to prorated tuition charge that was excluded during the Title IV credit balance assessment. The University will work with OIT to ensure the systemic review process is inclusive of all prorated charges. Rider has updated the university’s frequency in their Reporting procedures to ensure this process is completely accurately and timely. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Watford Planned completion date for corrective action plan: Effectively Immediately

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Finding 1190930 (2025-003)

Material Weakness 2025

Rider University

NJ

Student Financial Aid Reporting Significant Deficiency

2025-003 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University review and enhance its policies and procedures related to COD reporting to ensure all disbursement information is reported accurately and within required timeframes. Explanation of disagre...

2025-003 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University review and enhance its policies and procedures related to COD reporting to ensure all disbursement information is reported accurately and within required timeframes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rider University concurs with this finding. The University will implement a bi-weekly Pell Reconciliation process and procedure to ensure timely reporting to COD. Rider has updated the University’s frequency in their reporting procedures to ensure this process is completed accurately and timely. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Watford Planned completion date for corrective action plan: Effectively Immediately

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Finding 1190929 (2025-002)

Material Weakness 2025

Rider University

NJ

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

2025-002 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University strengthen its review procedures over student award packages, including a review at the start of each academic year, to ensure Direct Loans are awarded in accordance with grade level and...

2025-002 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University strengthen its review procedures over student award packages, including a review at the start of each academic year, to ensure Direct Loans are awarded in accordance with grade level and dependency status limits. We also recommend the University review all ISIR codes and resolve any that are necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rider University concurs with the finding. The University will ensure all student award packages and ISIR codes are reviewed and resolved prior to disbursing any Title IV funding. No additional Unsubsidized Loan will be awarded without a Parent PLUS Loan denial received from COD and on file with the Financial Aid Office. Rider has updated the University’s packaging procedures to ensure this process is implemented. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Watford Planned completion date for corrective action plan: Effective Immediately

View Audit 395206

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