Corrective Action Plans

Finding 1175602 (2025-001)

Material Weakness 2025

PA

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing COD reporting to ensure timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit...

Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing COD reporting to ensure timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: La Salle University has developed a report that enables weekly auditing of the Pell-eligible student population to ensure accurate identification and timely submission for evaluation. This report will be monitored on an ongoing weekly basis to promptly detect and address any errors related to Pell eligibility. Name(s) of the contact person(s) responsible for corrective action: Michele McDevitt, Assistant Vice President for Student Financial Services Planned completion date for corrective action plan: Corrected as of Spring 2026 (Fall 2025 is already complete as of this writing)

View Audit 389443

Finding 1175598 (2025-001)

Material Weakness 2025

Gila Bend Unified School District No. 24

AZ

Internal Control / Segregation of Duties Cash Management Reporting

2025-001 Reporting Federal Assistance Listing Number: 10.553, 10.555, 10.559 Program Title: Child Nutrition Cluster Federal Agency: U.S. Department of Agriculture Passthrough Entity: Arizona Department of Education Passthrough Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: ...

2025-001 Reporting Federal Assistance Listing Number: 10.553, 10.555, 10.559 Program Title: Child Nutrition Cluster Federal Agency: U.S. Department of Agriculture Passthrough Entity: Arizona Department of Education Passthrough Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: July 1, 2024 – June 30, 2025 Finding Type: Noncompliance, Significant Deficiency in Internal Control Questioned Costs: N/A Repeat Finding: No. Condition/Context: During our review of meals claims submitted for reimbursement, we noted variances between the District’s meal counts and what was submitted to the Arizona Department of Education. For four months tested, meals claims were net under-reported by 48 lunch and breakfast meals, which calculated to $432.84. Criteria: Child Nutrition Cluster claim forms should be supported by documentation showing the number of meals for which reimbursement was requested. This documentation should be maintained to support what was requested for reimbursement by ADE. Effect: Without proper controls over applications and the filing of claims, the District could over or under claim their reimbursements from the Child Nutrition Program without detecting the error. Corrective Action Plan: Management will ensure meals claims are reviewed, approved, and tie to supporting meals served before claims are submitted. Planned completion date for corrective action plan: For the period ending June 30, 2026. Name of the contact person responsible for corrective action: Sherry Wallace, Director of Finance.

View Audit 389426

Finding 1175593 (2025-001)

Material Weakness 2025

Milwaukee Area Technical College

WI

Subrecipient Monitoring § 200.332

Finding 2025-001 Condition The auditors reviewed MATC’s subaward agreement with Literacy Services of Wisconsin, noting that some of the required information under 2 CFR 200.332 Section (b) was not included in the contract. Additionally, the auditor noted that MATC did not document the required risk ...

Finding 2025-001 Condition The auditors reviewed MATC’s subaward agreement with Literacy Services of Wisconsin, noting that some of the required information under 2 CFR 200.332 Section (b) was not included in the contract. Additionally, the auditor noted that MATC did not document the required risk assessment process for subrecipients for the year ended June 30, 2025. Corrective Action Plan Corrective Action Planned: MATC has taken immediate steps to address the subaward agreement deficiencies identified under 2 CFR 200.332(b) and to strengthen oversight and monitoring of federal subrecipients. The Dean of Community Education and her team have reviewed and updated the required information that must be included in all federally funded subgrant agreements, including the missing 2 CFR 200.332(a) requirements such as the UEI number, Federal Award Identification Number (FAIN), award dates, and applicable indirect cost rates. MATC’s Office of General Counsel has reviewed and approved an updated subaward agreement template to ensure compliance with the Uniform Administrative Requirements. Process improvements include adoption of a universal subgrant template, clarification of staff responsibilities by shifting the responsibilities to the Grants and Finance Department as related to monitoring subawards, and formal documentation of MATC’s subrecipient risk assessment and monitoring processes. Name(s) of Contact Person(s) Responsible for Corrective Action: ● Dr. Josephine Gomez Dean, Community Education & Strategic Engagement (414) 297-6068 gomezj76@matc.edu ● Stephanie Townsend Manager, Sponsored Project (414) 297-6333 townsens@matc.edu ● Sharon Oleinik (414) 297-7815, Sr. Financial Grants Administrator oleinis1@matc.edu Anticipated Completion Date: Corrective Actions have been completed at the time of this document completion.

View Audit 389422

Finding 1175586 (2025-001)

Material Weakness 2025

Mid-Kansas Community Action Program, Inc.

KS

Significant Deficiency

FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS FEDERAL AGENCY: DEPARTMENT OF HEALTH AND HUMAN SERVICES PASS THROUGH ENTITY: KANSAS HOUSING RESOURCE CORPORATION PROGRAM NAME: COMMUNITY SERVICES BLOCK GRANT ASSISTANCE LISTING NUMBER: 93.569 AWARD PERIOD: YEAR ENDED JUNE 30, 2025 2025-001 Compl...

FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS FEDERAL AGENCY: DEPARTMENT OF HEALTH AND HUMAN SERVICES PASS THROUGH ENTITY: KANSAS HOUSING RESOURCE CORPORATION PROGRAM NAME: COMMUNITY SERVICES BLOCK GRANT ASSISTANCE LISTING NUMBER: 93.569 AWARD PERIOD: YEAR ENDED JUNE 30, 2025 2025-001 Compliance and Controls over Tri-Partite Board Requirement for the Community Services Block Grant (Significant Deficiency) Recommendation: We recommend the Board of Directors and management work to fill the vacancies in the public and low-income sectors. Action Taken (Unaudited): Mid-Cap turns in a report to KHRC monthly, has board discussion and has restructured board recruitment. Planned completion for filling all vacancies is 2/6/2026.

View Audit 389415

Finding 1175584 (2025-001)

Material Weakness 2025

McDaniel College and Subsidiary

MD

Subrecipient Monitoring Cash Management Reporting

Finding 2025-001 Condition Significant Deficiency – Disbursement/Refund of Credit Balances - Title IV regulations (34 CFR 668.164(h)(1) require that Title IV credit balances on student accounts be paid directly to the student as soon as possible but no later than 14 days after the credit balance occ...

Finding 2025-001 Condition Significant Deficiency – Disbursement/Refund of Credit Balances - Title IV regulations (34 CFR 668.164(h)(1) require that Title IV credit balances on student accounts be paid directly to the student as soon as possible but no later than 14 days after the credit balance occurred. A student or parent may authorize the Institution to hold the credit balance to be applied to specified other nontuition fees, room and board charges as noted in the regulations at (34 CFR 668.165(b)). The credit balance generated in the accounts of 2 out of 25 students tested was not timely refunded to them based on the outlined criteria, leading to late refunds to those students (neither of which completed a voluntary hold authorization). The sample was not a statistically valid sample. The College's payment process cycle is not set up to process refunds as soon as possible, which caused delays in refunds being made to students, resulting in a violation of the 14-day maximum policy. Corrective Action Plan Corrective Action Planned: The College acknowledges the untimely disbursement of Title IV credit balance refunds. We concur that, for 2 of the 25 student accounts reviewed, Title IV credit balances were not refunded within the 14-day period required under 34 CFR 668.164(h)(1). We further acknowledge that no valid student or parent authorization to hold these credit balances was on file, and therefore the refunds should have been issued promptly. The College completed an internal review and determined that the delays resulted from the structure of the existing payment processing cycle. Although the College’s processes emphasize careful reconciliation and verification of student account activity, the timing of our refund cycle was not aligned with the regulatory requirement. To remediate this deficiency and ensure full compliance going forward, the College is implementing the following corrective action: Revision of Federal Funds Disbursement Policies: The College is revising its policy governing the drawdown and disbursement of federal funds to align the timing of Title IV activity with the academic add/drop period. This change will ensure greater predictability of credit balance creation and enhance monitoring capabilities. The College is committed to strengthening its internal controls to ensure sustained compliance with all Title IV cash management regulations. Name(s) of Contact Person(s) Responsible for Corrective Action: Pat Tyler, Bursar and Destiny Guerrero, Director of Financial Aid. Anticipated Completion Date: May 2026 – next semester starting date

View Audit 389412

Finding 1175583 (2025-001)

Material Weakness 2025

Monte Alto I.s.d.

TX

School Nutrition Programs § 200.302 § 200.303

Corrective Action Plan The District is currently working on correcting this finding by ensuring the District’s internal controls related to document retention and review procedures for federal program reimbursements are complete, accurate, and readily available for audit and monitoring purposes. Pro...

Corrective Action Plan The District is currently working on correcting this finding by ensuring the District’s internal controls related to document retention and review procedures for federal program reimbursements are complete, accurate, and readily available for audit and monitoring purposes. Proposed Completion Date – August 31, 2026 Contact Person – Melinda Chapa, Chief Financial Officer

View Audit 389403

Finding 1175580 (2025-001)

Material Weakness 2025

Disability Rights Michigan

MI

Cash Management § 200.305

Finding Number: 2025-001 Responsible Person: Michele Brand, Director Finance/HR/IT Management Views: Management agrees with the finding and immediately implemented the recommendation. Corrective Action: This was a one-time error due to end-of-year accrual adjustments and spending allocation modifica...

Finding Number: 2025-001 Responsible Person: Michele Brand, Director Finance/HR/IT Management Views: Management agrees with the finding and immediately implemented the recommendation. Corrective Action: This was a one-time error due to end-of-year accrual adjustments and spending allocation modifications that reduced the amount of spending in certain grants. This is the first time estimates were used, and we deviated from our normal procedures. Estimates will not be used in the future. Anticipated Completion Date: Already complete.

View Audit 389399

Finding 1175578 (2025-003)

Material Weakness 2025

Junction City School District No. 69

OR

Allowable Costs / Cost Principles § 200.430

The District will implement controls to ensure that time and effort documentation is maintained for staff who are split funded with costs being applied to federal program.

View Audit 389393

Finding 1175568 (2025-003)

Material Weakness 2025

City of Junction City

OR

Reporting

Finding 2025-003 description: Management was not aware the spending of previously received ARPA program funding during the fiscal year ended June 30, 2025 required an audit of major federal programs. Cause analysis: Federal spending on two construction projects partially funded using Coronavirus Sta...

Finding 2025-003 description: Management was not aware the spending of previously received ARPA program funding during the fiscal year ended June 30, 2025 required an audit of major federal programs. Cause analysis: Federal spending on two construction projects partially funded using Coronavirus State and Local Recovery Funds received in prior fiscal years was not spent until the fiscal years ended June 30, 2024 and 2025. Management was not aware that the spending of previously received ARPA funding during fiscal year ended June 30, 2025 would require an audit of major federal programs due to a lack of understanding that an audit under the Uniform Guidance was required based on the timing of the expenditures. Corrective action: Management is reviewing the adequacy of and making updates to documented processes and controls to ensure compliance with audit requirements under 2 CFR Part 200, Subpart F (Uniform Guidance). Updates to documented procedures and controls will clearly outline the requirements of timely SEFA preparation. Additionally, staff will receive regular training on federal compliance under the Uniform Guidance. Responsible parties: Christina Green, Finance Director Timeline: The City expects to complete review and update of internal controls and documentation regarding federal award requirements under Uniform Guidance by June 2026.

View Audit 389358

Finding 1175566 (2025-002)

Material Weakness 2025

William Jewell College

MO

Student Financial Aid Special Tests & Provisions

Personnel Responsible for Corrective Action: Dr. Tom Stuart, Associate Vice President of Student Financial Services Anticipated Completion Date: April 14, 2026 Corrective Action Plan: The corrective action plan includes the following: 1) With assistance from the NSC, the College established a second...

Personnel Responsible for Corrective Action: Dr. Tom Stuart, Associate Vice President of Student Financial Services Anticipated Completion Date: April 14, 2026 Corrective Action Plan: The corrective action plan includes the following: 1) With assistance from the NSC, the College established a second branch for EMBA reporting and submitted an out-of-cycle update for all EMBA students in the 2024-2025 population. Moving forward an EMBA enrollment report will be submitted at the start of each monthly term. 2) With regard to program length corrections we have confirmed program-level records in SIS reflect accurate published program lengths and units as well as updated the enrollment reporting parameters used for NSC. We will continue to monitor to ensure that the changes to the reporting parameters correct the program length errors.

View Audit 389353

Finding 1175564 (2025-001)

Material Weakness 2025

Cerebral Palsy Research Foundation of Kansas, Inc.

KS

Eligibility Internal Control / Segregation of Duties

Condition There were two missing inspection reports for tenants that had moved in during the year. Recommendation We recommend that the Foundation complete and maintain inspection reports in tenant files. Comments on the Finding The Foundation is aware of the oversight and has implemented procedures...

Condition There were two missing inspection reports for tenants that had moved in during the year. Recommendation We recommend that the Foundation complete and maintain inspection reports in tenant files. Comments on the Finding The Foundation is aware of the oversight and has implemented procedures to prevent this in the future. Action Taken As of the date of this notice, the Foundation has implemented an additional review of all tenant files to ensure all inspection reports are completed and maintained.

View Audit 389350

Finding 1175563 (2025-007)

Material Weakness 2025

Northeast Alabama Health Services, Inc.

AL

Reporting § 200.302 § 200.328 § 200.329

Noncompliance/Material Weakness in Internal Control over Compliance: • Provide grants management training to all its financial staff and management covering the Uniform Guidance/OMB Guidance for Federal Financial Assistance. • Develop and implement policies and procedures for financial and performan...

Noncompliance/Material Weakness in Internal Control over Compliance: • Provide grants management training to all its financial staff and management covering the Uniform Guidance/OMB Guidance for Federal Financial Assistance. • Develop and implement policies and procedures for financial and performance report preparation to ensure information is supported by proper documentation and agrees with the general ledger. These policies and procedures will also include a requirement that all reports are reviewed by a member of management who is not involved in the preparation of the reports.

View Audit 389347

Finding 1175562 (2025-006)

Material Weakness 2025

Northeast Alabama Health Services, Inc.

AL

Procurement, Suspension & Debarment § 200.320

Material Weakness in Internal Control over Compliance: • Provide grants management training to all its financial staff and management covering the Uniform Guidance/OMB Guidance for Federal Financial Assistance, as well as the Financial Policies and Procedures Manual. • Develop and implement policies...

Material Weakness in Internal Control over Compliance: • Provide grants management training to all its financial staff and management covering the Uniform Guidance/OMB Guidance for Federal Financial Assistance, as well as the Financial Policies and Procedures Manual. • Develop and implement policies and procedures that include monitoring of procurements to ensure policies and procedures are being followed. • Include in policies and procedures that a member of the finance department or management will review the SF-425 for correctness before submission.

View Audit 389347

Finding 1175561 (2025-005)

Material Weakness 2025

Northeast Alabama Health Services, Inc.

AL

Cash Management Allowable Costs / Cost Principles Material Weakness § 200.302 § 200.305

Noncompliance/Material Weakness in Internal Control over Compliance: • Provide grants management training to all its financial staff and management covering the Uniform Guidance/OMB Guidance for Federal Financial Assistance. • Develop and implement policies and procedures that ensure grant funds are...

Noncompliance/Material Weakness in Internal Control over Compliance: • Provide grants management training to all its financial staff and management covering the Uniform Guidance/OMB Guidance for Federal Financial Assistance. • Develop and implement policies and procedures that ensure grant funds are drawn at the time of, or following, expenditures for allowable costs. These policies and procedures will include that, for each draw from a Federal award, 1) detailed documentation of the expenditures for which the grant funds are being drawn is prepared prior requesting the draw, including transactional details such as vendor, invoice number, invoice amount, check number, check date, payee, and check amount; 2) that the documentation supporting the draw is reviewed and approved by a member of management (other than the person who prepares the documentation) prior to requesting the draw, and 3) that the documentation supported each draw is maintained as part of the Organization's accounting records. • Return H8F funds, including interest, to the Federal grantor agency.

View Audit 389347

Finding 1175560 (2025-004)

Material Weakness 2025

Northeast Alabama Health Services, Inc.

AL

Reporting Allowable Costs / Cost Principles Period of Performance

Noncompliance/Material Weakness in Internal Control over Compliance: • Provide grants management training to all financial staff and management, covering the Uniform Guidance/OMB Guidance for Federal Financial Assistance. • Develop and implement policies and procedures that ensure: 1) all staff are ...

Noncompliance/Material Weakness in Internal Control over Compliance: • Provide grants management training to all financial staff and management, covering the Uniform Guidance/OMB Guidance for Federal Financial Assistance. • Develop and implement policies and procedures that ensure: 1) all staff are aware of the period of performance for each federal award; 2) the financial management records and systems include the ability to monitor and track the status of each federal award throughout its period of performance, especially for one-time funding awards. • Return H8F funds, including interest, to the Federal grantor agency.

View Audit 389347

Finding 1175547 (2025-002)

Material Weakness 2025

Estancia Municipal Schools

NM

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

The District acknowledges the oversight and confirms that the March 2025 claim had been properly prepared and fully supported but was inadvertently not submitted. The District has since contacted NMPED to resolve the matter and submitted the claim. To prevent future occurrences, the District is impl...

The District acknowledges the oversight and confirms that the March 2025 claim had been properly prepared and fully supported but was inadvertently not submitted. The District has since contacted NMPED to resolve the matter and submitted the claim. To prevent future occurrences, the District is implementing a new tracking and reminder system and is providing targeted training to staff involved in the claims process. Efforts are also underway to strengthen internal controls to ensure timely submission moving forward.

View Audit 389344

Finding 1175546 (2025-002)

Material Weakness 2025

Floyd County Community Action Agency, Inc.

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management acknowledges that the Agency did not meet the required 20 percent non-federal share for the budget period ended May 31, 2025, and that the waiver request was submitted after the close of the budget period. While allowable in-kind contributions were tracked throughout the year, communicati...

Management acknowledges that the Agency did not meet the required 20 percent non-federal share for the budget period ended May 31, 2025, and that the waiver request was submitted after the close of the budget period. While allowable in-kind contributions were tracked throughout the year, communication from OHS provided differing guidance regarding the timing of submission for a Non-Federal Share waiver, which contributed to the delay. To address this matter, the Agency has implemented the following corrective actions: 1. A formal monthly Non-Federal Share Monitoring Report has been implemented and is reviewed by the Director and CFO. This report calculates the required match based on cumulative federal expenditures and compares it to documented in-kind contributions to ensure ongoing compliance. 2. Quarterly match projections are now prepared to identify potential shortfalls in advance of the budget period end. If projections indicate a deficit, corrective measures will be initiated immediately, including intensified in-kind collection efforts or submission of a waiver request prior to the end of the budget period. 3. The Governing Board and Policy Council will receive quarterly updates on non-federal share status to strengthen governance oversight and ensure transparency. 4. Written internal procedures for in-kind documentation, valuation, and monitoring have been formalized and incorporated into the Agency's fiscal policies and procedures manual. 5. The CFO has received additional training regarding federal matching requirements under 45 CFR §75 and Head Start Program Performance Standards to reinforce compliance expectations and ensure timely action in future budget periods. Management believes these corrective actions will strengthen internal controls, improve monitoring, and prevent recurrence in future budget periods.

View Audit 389340

Finding 1175539 (2025-001)

Material Weakness 2025

Southwestern University

TX

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Student Financial Aid Corrective Action Plan Institution Name: Southwestern University Audit/Review Period: FY 2024-2025 Date of Plan: Feb 4, 2026 Finding: 2025-001 Effect: The University did not report withdraw changes to the NSLDS timely. Recommendation: The University should put in place a proces...

Student Financial Aid Corrective Action Plan Institution Name: Southwestern University Audit/Review Period: FY 2024-2025 Date of Plan: Feb 4, 2026 Finding: 2025-001 Effect: The University did not report withdraw changes to the NSLDS timely. Recommendation: The University should put in place a process to timely capture student status changes so that they can be reported to the NSLDS. Management Response: The University concurs with this finding. University Corrective Action Plan: Every 30 days, the University reports updated student enrollment activity, encompassing attendance levels, graduation status, withdrawals, dropouts, and enrollment changes, to the National Student Loan Database System via the National Student Clearinghouse. Regrettably, during the 2024-25 academic year, an unforeseen error from the Clearinghouse resulted in the dissemination of incorrect enrollment statuses for a subset of our students. This oversight was beyond the Registrar's Office's knowledge, leading to an unintended delay in rectifying the reported statuses. We believe this Clearinghouse error was an isolated incident, having never occurred in any preceding academic year. The issue has been effectively resolved and should not recur in the future. Nevertheless, as a proactive measure, commencing with the 2025-26 academic year, the Financial Aid Office will collaborate with the Registrar's Office to review a representative sample of at least 10% of student records transmitted to the Clearinghouse. This review process will serve as an additional safeguard, ensuring the accuracy and timeliness of our reporting requirements.

View Audit 389325

Finding 1175536 (2025-005)

Material Weakness 2025

St Vincent Depaul Mission of Waterbury, Inc.

CT

Internal Control / Segregation of Duties Material Weakness Reporting

Lack of Segregation of Duties in Financial Reporting - Compliance Recommendation: Management should reassign responsibilities so that the preparation, review and submission of required reports is performed by different individuals. If staffing limitations prevent full segregation, compensating contr...

Lack of Segregation of Duties in Financial Reporting - Compliance Recommendation: Management should reassign responsibilities so that the preparation, review and submission of required reports is performed by different individuals. If staffing limitations prevent full segregation, compensating controls, such as periodic independent reviews by a supervisor or board member, should be implemented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Due to staffing limitations, the organization has not been able to implement the optimal level of oversight. Going forward, all reports prepared by the Accountant will undergo a formal review and approval process by the Treasurer to strengthen internal controls and ensure appropriate oversight. Names of the contact persons responsible for corrective action: Robert Loiseau, Finance Director and Gary Beaulieu, Executive Director

View Audit 389324

Finding 1175535 (2025-004)

Material Weakness 2025

St Vincent Depaul Mission of Waterbury, Inc.

CT

Allowable Costs / Cost Principles § 200.405 § 200.430

Allowable Costs/Cost Principles Recommendation: Update and revise the cost allocation plan annually to reflect actual program usage including the board of directors approval. Implement a time and effort reporting system for all shared staff and provide training to ensure compliance with federal requ...

Allowable Costs/Cost Principles Recommendation: Update and revise the cost allocation plan annually to reflect actual program usage including the board of directors approval. Implement a time and effort reporting system for all shared staff and provide training to ensure compliance with federal requirements. This should include proper review and approval of all costs, explicitly documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management will establish and implement formal procedures to ensure the proper allocation of allowable costs across all grant components. These procedures will include appropriate oversight mechanisms to verify accuracy, compliance with grant requirements, and consistent application of cost-allocation methodologies. Names of the contact persons responsible for corrective action: Robert Loiseau, Finance Director and Gary Beaulieu, Executive Director

View Audit 389324

Finding 1175534 (2025-001)

Material Weakness 2025

University of Tulsa

OK

Student Financial Aid Reporting

February 18, 2026 2025 - 001 Federal Program - Student Financial Assistance Cluster - Asstance Listing Nos. 84.063, Federal Pell Grant Program and 84.268 Federal Direct Student Loans U.S. Department of Education Program Year 2024 - 2025 - Enrollment Reporting Summary of Findings: A student record gr...

February 18, 2026 2025 - 001 Federal Program - Student Financial Assistance Cluster - Asstance Listing Nos. 84.063, Federal Pell Grant Program and 84.268 Federal Direct Student Loans U.S. Department of Education Program Year 2024 - 2025 - Enrollment Reporting Summary of Findings: A student record graduation status was not reported correctly. The student was flagged by the Clearinghouse as not having a graduation status applied after the spring degree file submission, but that error was not resolved by the registrar. The failure to resolve this issue was due to staffing issues within the Office of the Registrar. Additionally, another student's withdrawal status was not reported correctly. This student submitted a complete withdrawal form prior to the end of the 2025 spring semester effective for the 2025 fall semester and had their program closed in the school's SIS after the spring semester ended. Students who separate from the university in between regular semesters, and who don't have enrollment in the non-standard summer term, need to be reported as withdrawn individually. Their status change will not be picked up by our normal enrollment process. Recommendations: Staffing issues may be problematic again in the future. Cross-training and adequate staffing is necessary to make sure enrollment reporting is finished in a timely manner. A change to how summer enrollment reporting is handled is necessary to ensure student status changes are reported correctly. Action taken in response to findings: The university has eliminated the hourly graduation specialist position and moved the resposibility for submitting and resolving errors on the degree file to the Associate Registrar. The registrar has also created an enrollment and degree reporting checklist to ensure the process of submitting and resolving errors is completed. The university is changing how it handles complete withdrawals. The Registrar's Office will be responsible for closing out student programs and processing the complete withdrawal form starting this spring. Derrick Weddle University Registrar

View Audit 389303

Finding 1175532 (2025-001)

Material Weakness 2025

Blackhawk School District

PA

Procurement, Suspension & Debarment § 200.318 § 200.320

CONDITION: During my review of the District’s compliance with the requirements for noncompetitive procurement, I noted the District did not document its rationale for purchases made from ‘Western PA Psych Care’ totaling $40,000. This is a repeat finding from the previous fiscal year 2024-001 CRITERI...

CONDITION: During my review of the District’s compliance with the requirements for noncompetitive procurement, I noted the District did not document its rationale for purchases made from ‘Western PA Psych Care’ totaling $40,000. This is a repeat finding from the previous fiscal year 2024-001 CRITERIA: In accordance with Section 2 CFR 200.318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Furthermore, Section 2 CFR 200.320(c’) of the Uniform Guidance details five (5) circumstances in which noncompetitive procurement can be used. RECOMMENDATION: I recommend that for all future purchases involving noncompetitive procurement, the District adheres to the requirements of 1) the District’s Procurement Policy for Federal Programs (#626), and 2) Section 2 CFR 200.320(c) of the Uniform Guidance.MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The District’s timeframe for implementation is effective immediately. The District has a formal procurement policy for federal programs (#626) in place. The District hired a Business Manager effective with the 2024-2025 fiscal year who, in conjunction with the District’s Federal Program Coordinator, will be responsible for following the District’s existing procurement policy for federal programs, in particular related to this finding, the implementation of noncompetitive procurement procedures to ensure that they are followed appropriately. The implementation of this procedure took place after the questioned cost noted this fiscal year and will be effective for all future District procurements.

View Audit 389297

Finding 1175529 (2025-005)

Material Weakness 2025

Bay City Independent School District

TX

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.403

Material weakness in internal control over compliance - Lack of control over monitoring of excess costs Planned Corrective Action: The District is developing procedures to adequately monitor the calculation of excess costs during the year. Program staff and business office personnel will meet regula...

Material weakness in internal control over compliance - Lack of control over monitoring of excess costs Planned Corrective Action: The District is developing procedures to adequately monitor the calculation of excess costs during the year. Program staff and business office personnel will meet regularly to identify any potential issues for noncompliance with excess costs and develop a plan accordingly to ensure compliance is met. Staff training and utilization of the calculation tools provided by TEA will be provided to ensure all involved gain the necessary understanding. Responsible Contact Person: Farrah Jernigan, Chief Financial Officer Anticipated Completion Date: June 30, 2026

View Audit 389296

Finding 1175528 (2025-004)

Material Weakness 2025

Bay City Independent School District

TX

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Material weakness in internal control over compliance - Lack of control over monitoring of maintenance of effort Planned Corrective Action: The District is developing procedures to adequately monitor the calculation of maintenance of effort during the year. Program staff and business office personne...

Material weakness in internal control over compliance - Lack of control over monitoring of maintenance of effort Planned Corrective Action: The District is developing procedures to adequately monitor the calculation of maintenance of effort during the year. Program staff and business office personnel will meet regularly to identify any potential issues for noncompliance with maintenance of effort and develop a plan accordingly to ensure compliance is met. Staff training and utilization of the calculation tools provided by TEA will be provided to ensure all involved gain the necessary understanding. Responsible Contact Person: Farrah Jernigan, Chief Financial Officer Anticipated Completion Date: June 30, 2026

View Audit 389296

Finding 1175527 (2025-003)

Material Weakness 2025

Bay City Independent School District

TX

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Material weakness in internal control over compliance - Lack of control over monitoring of maintenance of effort Planned Corrective Action: The District is developing procedures to adequately monitor the calculation of maintenance of effort during the year. Program staff and business office personne...

Material weakness in internal control over compliance - Lack of control over monitoring of maintenance of effort Planned Corrective Action: The District is developing procedures to adequately monitor the calculation of maintenance of effort during the year. Program staff and business office personnel will meet regularly to identify any potential issues for noncompliance with maintenance of effort and develop a plan accordingly to ensure compliance is met. Staff training and utilization of the calculation tools provided by TEA will be provided to ensure all involved gain the necessary understanding. Responsible Contact Person: Farrah Jernigan, Chief Financial Officer Anticipated Completion Date: June 30, 2026

View Audit 389296

Corrective Action Plans

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