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Finding 1218184 (2025-003)
Material Weakness 2025
Nevada Disability Advocacy and Law Center, Inc.
NV
Allowable Costs / Cost Principles Cash Management
Findings (2025-001, 2025-002, 2025-003) Finding: Advance Funds- In accordance with 45 CFR 75.305(b)(1) [refer to “Prepaid Rent” above]. Of the 24 cash advances received, one advance was held for six working days, which is in excess of “immediate cash needs” as outlined in the Uniform Guidance and th...
Findings (2025-001, 2025-002, 2025-003) Finding: Advance Funds- In accordance with 45 CFR 75.305(b)(1) [refer to “Prepaid Rent” above]. Of the 24 cash advances received, one advance was held for six working days, which is in excess of “immediate cash needs” as outlined in the Uniform Guidance and the policy historically observed by the Organization of 72 working hours. Auditor Recommendation: Advance Funds- We recommend that management design and implement formal, written internal control procedures to ensure compliance with cash management requirements. Specifically, management should implement a supervisory review to ensure federal funds are limited to minimum amounts needed for immediate cash requirements as indicated in the Uniform Guidance. Corrective Action: Advance Funds- Internal controls have been updated and there is an additional level for reviewing requests. The Executive Director is provided a list of all funds available after each draw down and the amounts drawn down are matched to the GL and GFR. This responsibility will be transferred to the Deputy Director once the new Fiscal Manager is in place. There is a schedule for the date the funds are allowed to be requested that fall within the 72-hour window posted in the Finance office and the Executive Director is notified before any requests are processed. The current Finance officer is meeting every 2 weeks for training with NDRN and policies, Uniform Guidance, MIP processes, and federal grants are reviewed in these meetings. Timeline: Advance Funds- TA with NDRN: Every 2 weeks starting April 22, 2026. Fiscal Manager: Posting for the position will be up by end of June 2026. 72-Hour Listing: Created and posted 6/1/26 Finding: Payroll Expenses- During our testing of allowable costs, 2 of the 20 time sheets selected did not contain approval signatures. Auditor Recommendation: Payroll Expenses- We recommend that management update its internal control policies to establish formal backup/interim approval authorities. When primary supervisors are out of the office on vacation or leave, a designated alternative official must be authorized to review and approve timesheets timely to ensure the continuity of internal controls. Corrective Action: Payroll Expenses- Payroll review: Payroll packets are reviewed during and after the payroll process to ensure all timesheets are approved and signed off by both the Executive Director and Board of Directors when appropriate. Executive Director’s timesheets and authorizations are presented to the Board of Directors when signing checks for review and approval. Procedures have been updated to include a secondary review of the timesheets at the end of each payroll cycle. Timeline: Payroll Expenses- Payroll review: After every payroll beginning 4/23/26 Finding: Prepaid Rent- As of September 30, 2025, a total of 14 months of rent payments were recognized in the general ledger and had been drawn from the PAIMI program. Total questioned costs related to these prepaid transactions, prepaid at year end, totaled $3,855.80. Auditor Recommendation: Prepaid Rent- We recommend that management design and implement formal, written internal control procedures to ensure compliance with cash management requirements. Specifically, management should implement a supervisory review of all general ledger disbursements against grant draws to ensure federal funds are limited to minimum amounts needed for immediate cash requirements. Corrective Action: Prepaid Rent- We received permission and were encouraged by our federal funders to pre-pay rent. We will not be pre-paying rent going forward. The Executive Director meets weekly with both PADD and PAIMI program managers to review processes. Timeline: Prepaid Rent- PADD and PAIMI program manager meetings: ongoing since before audit. Finding: Program Income- Our testing of allowable costs under the PADD grant identified two specific transactions where expenditures were fully reimbursed by federal funds despite being offset by program income and/or being erroneously drawn. Because these transactions relate to the same journal entry recognized in the general ledger, these are considered isolated instances. Auditor Recommendation: Program Income- We recommend that management design and implement formal, written internal control procedures to identify, track, and account for all program income generated by PADD grant activities within the general ledger. Corrective Action: Program Income- We received confirmation from the federal partners that we should spend the $16,165 legal fees from 2023, in April 2026. Those funds were not drawn down during PPE 4/30/26 and 5/15/26. Timeline: Program Income- $9104 was used to cover the PADD draw down for 4/30/26. No additional funds were drawn down. The remaining $7061 was used to cover part of the funds requested for 5/15/26. Additional funds were requested during the 5/15/26 draw down to cover remaining expenses. Nevada Disability and Law Center 2820 W Charleston Blvd, Suite 11 Las Vegas, NV 89102 EIN: 88-0327392 Jessica Crain, Deputy Director (Jessica@ndalc.org) (702) 257-8150 ext. 7122 phone (702) 257-8170 fax
View Audit 404420
Finding 1218183 (2025-002)
Material Weakness 2025
Nevada Disability Advocacy and Law Center, Inc.
NV
Allowable Costs / Cost Principles Cash Management § 200.403
Findings (2025-001, 2025-002, 2025-003) Finding: Advance Funds- In accordance with 45 CFR 75.305(b)(1) [refer to “Prepaid Rent” above]. Of the 24 cash advances received, one advance was held for six working days, which is in excess of “immediate cash needs” as outlined in the Uniform Guidance and th...
Findings (2025-001, 2025-002, 2025-003) Finding: Advance Funds- In accordance with 45 CFR 75.305(b)(1) [refer to “Prepaid Rent” above]. Of the 24 cash advances received, one advance was held for six working days, which is in excess of “immediate cash needs” as outlined in the Uniform Guidance and the policy historically observed by the Organization of 72 working hours. Auditor Recommendation: Advance Funds- We recommend that management design and implement formal, written internal control procedures to ensure compliance with cash management requirements. Specifically, management should implement a supervisory review to ensure federal funds are limited to minimum amounts needed for immediate cash requirements as indicated in the Uniform Guidance. Corrective Action: Advance Funds- Internal controls have been updated and there is an additional level for reviewing requests. The Executive Director is provided a list of all funds available after each draw down and the amounts drawn down are matched to the GL and GFR. This responsibility will be transferred to the Deputy Director once the new Fiscal Manager is in place. There is a schedule for the date the funds are allowed to be requested that fall within the 72-hour window posted in the Finance office and the Executive Director is notified before any requests are processed. The current Finance officer is meeting every 2 weeks for training with NDRN and policies, Uniform Guidance, MIP processes, and federal grants are reviewed in these meetings. Timeline: Advance Funds- TA with NDRN: Every 2 weeks starting April 22, 2026. Fiscal Manager: Posting for the position will be up by end of June 2026. 72-Hour Listing: Created and posted 6/1/26 Finding: Payroll Expenses- During our testing of allowable costs, 2 of the 20 time sheets selected did not contain approval signatures. Auditor Recommendation: Payroll Expenses- We recommend that management update its internal control policies to establish formal backup/interim approval authorities. When primary supervisors are out of the office on vacation or leave, a designated alternative official must be authorized to review and approve timesheets timely to ensure the continuity of internal controls. Corrective Action: Payroll Expenses- Payroll review: Payroll packets are reviewed during and after the payroll process to ensure all timesheets are approved and signed off by both the Executive Director and Board of Directors when appropriate. Executive Director’s timesheets and authorizations are presented to the Board of Directors when signing checks for review and approval. Procedures have been updated to include a secondary review of the timesheets at the end of each payroll cycle. Timeline: Payroll Expenses- Payroll review: After every payroll beginning 4/23/26 Finding: Prepaid Rent- As of September 30, 2025, a total of 14 months of rent payments were recognized in the general ledger and had been drawn from the PAIMI program. Total questioned costs related to these prepaid transactions, prepaid at year end, totaled $3,855.80. Auditor Recommendation: Prepaid Rent- We recommend that management design and implement formal, written internal control procedures to ensure compliance with cash management requirements. Specifically, management should implement a supervisory review of all general ledger disbursements against grant draws to ensure federal funds are limited to minimum amounts needed for immediate cash requirements. Corrective Action: Prepaid Rent- We received permission and were encouraged by our federal funders to pre-pay rent. We will not be pre-paying rent going forward. The Executive Director meets weekly with both PADD and PAIMI program managers to review processes. Timeline: Prepaid Rent- PADD and PAIMI program manager meetings: ongoing since before audit. Finding: Program Income- Our testing of allowable costs under the PADD grant identified two specific transactions where expenditures were fully reimbursed by federal funds despite being offset by program income and/or being erroneously drawn. Because these transactions relate to the same journal entry recognized in the general ledger, these are considered isolated instances. Auditor Recommendation: Program Income- We recommend that management design and implement formal, written internal control procedures to identify, track, and account for all program income generated by PADD grant activities within the general ledger. Corrective Action: Program Income- We received confirmation from the federal partners that we should spend the $16,165 legal fees from 2023, in April 2026. Those funds were not drawn down during PPE 4/30/26 and 5/15/26. Timeline: Program Income- $9104 was used to cover the PADD draw down for 4/30/26. No additional funds were drawn down. The remaining $7061 was used to cover part of the funds requested for 5/15/26. Additional funds were requested during the 5/15/26 draw down to cover remaining expenses. Nevada Disability and Law Center 2820 W Charleston Blvd, Suite 11 Las Vegas, NV 89102 EIN: 88-0327392 Jessica Crain, Deputy Director (Jessica@ndalc.org) (702) 257-8150 ext. 7122 phone (702) 257-8170 fax
View Audit 404420
Finding 1218179 (2025-001)
Material Weakness 2025
Lake Pepin Plaza LLC
MN
Questioned Costs Eligibility Significant Deficiency § 200.208
Contact Person Patricia Heraty, Accountant Corrective Action Plan Management plans to review its internal control procedures to ensure a quality control review is performed to verify all required documentation and calculations are maintained in the tenant files. Planned Completion Date for CAP Immed...
Contact Person Patricia Heraty, Accountant Corrective Action Plan Management plans to review its internal control procedures to ensure a quality control review is performed to verify all required documentation and calculations are maintained in the tenant files. Planned Completion Date for CAP Immediately.
View Audit 404385
Finding 1218168 (2025-001)
Material Weakness 2025
Core, Inc.
DC
Reporting
1. Management has implemented a more robust month-end close process, that has resulted in a more timely report submission. 2. Management has reviewed the donor reporting requirements and has discussed them with the donor, leading to a change in frequency and timing of the reporting requirements. 3. ...
1. Management has implemented a more robust month-end close process, that has resulted in a more timely report submission. 2. Management has reviewed the donor reporting requirements and has discussed them with the donor, leading to a change in frequency and timing of the reporting requirements. 3. Management will monitor adherence to reporting deadlines on an ongoing basis.
View Audit 404364
Finding 1218160 (2025-001)
Material Weakness 2025
Barbour County Board of Education
AL
Special Tests & Provisions Allowable Costs / Cost Principles
Views of Responsible Officials of the Auditee: The Board agreed with the finding. The Board implemented procedures to ensure compliance with the U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Aw...
Views of Responsible Officials of the Auditee: The Board agreed with the finding. The Board implemented procedures to ensure compliance with the U. S. Code of Federal Regulations Title 2, Part 200.318, of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Code of Alabama 1975, Title 39, by conducting training with all personnel. Purchasing Cooperatives will not be used when purchases are under the Public Works Law.
View Audit 404353
Finding 1218159 (2025-006)
Material Weakness 2025
Methodist Manor Retirement Community
IA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Criteria: The Organization is responsible for sending the following reports to the USDA: FYE 12-31-2024 Audit, FY 2026 Budget, Quarterly reports for 3/30/2026, 6/30/2 025, and 9/30/2025, and Certification of Insurance. Condition: During our review of compliance with the Community Facilities Loans & ...
Criteria: The Organization is responsible for sending the following reports to the USDA: FYE 12-31-2024 Audit, FY 2026 Budget, Quarterly reports for 3/30/2026, 6/30/2 025, and 9/30/2025, and Certification of Insurance. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the required reports were not sent to the USDA. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should create a checklist to track/remind management to send the required reports to the USDA as well create a monthly electronic calendar reminder Client Response: The facility has submitted the required reports and added items to their monthly checklist and calendar for future reporting periods. Conclusion: Response accepted.
View Audit 404349
Finding 1218158 (2025-005)
Material Weakness 2025
Methodist Manor Retirement Community
IA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Criteria: The Organization is responsible for depositing $10,343 into a separate general ledger account every month to fund the restricted debt service reserve and they must obtain permission before using the funds. Condition: During our review of compliance with the Community Facilities Loans & Gra...
Criteria: The Organization is responsible for depositing $10,343 into a separate general ledger account every month to fund the restricted debt service reserve and they must obtain permission before using the funds. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the funds were not deposited for several of the required months and the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account to separate the required funds, and have a review process to verify that the deposits were made properly. Client Response: The Organization has automated a reoccurring ACH that deposits $10,343 into the reserve account every month and funded the balance to the required amount. The bookkeeping company and management have added a reserve account review to their monthly checklist. Conclusion: Response accepted.
View Audit 404349
Finding 1218157 (2025-004)
Material Weakness 2025
Methodist Manor Retirement Community
IA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Criteria: The Organization is responsible for sending the following reports to the USDA: FYE 12-31-2024 Audit, FY 2026 Budget, Quarterly reports for 3/30/2025, 6/30/2025, and 9/30/2025, and Certification of Insurance. Condition: During our review of compliance with the Community Facilities Loans & G...
Criteria: The Organization is responsible for sending the following reports to the USDA: FYE 12-31-2024 Audit, FY 2026 Budget, Quarterly reports for 3/30/2025, 6/30/2025, and 9/30/2025, and Certification of Insurance. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the required reports were not sent to the USDA. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should create a checklist to track/remind management to send the required reports to the USDA as well create a monthly electronic calendar reminder Client Response: The facility has submitted the required reports and added items to their monthly checklist and calendar for future reporting periods. Conclusion: Response accepted.
View Audit 404349
Finding 1218156 (2025-003)
Material Weakness 2025
Methodist Manor Retirement Community
IA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Criteria: The Organization is responsible for depositing $10,343 into a separate general ledger account every month to fund the restricted debt service reserve and they must obtain permission before using the funds. Condition: During our review of compliance with the Community Facilities Loans & Gra...
Criteria: The Organization is responsible for depositing $10,343 into a separate general ledger account every month to fund the restricted debt service reserve and they must obtain permission before using the funds. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the funds were not deposited for several of the required months and the funds were not in a separate general ledger account. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should setup a separate general ledger account to separate the required funds, and have a review process to verify that the deposits were made properly. Client Response: The Organization has automated a reoccurring ACH that deposits $10,343 into the reserve account every month and funded the balance to the required amount. The bookkeeping company and management have added a reserve account review to their monthly checklist. Conclusion: Response accepted.
View Audit 404349
Finding 1218151 (2025-002)
Material Weakness 2025
West Elk Unified School District No. 282
KS
Internal Control / Segregation of Duties Subrecipient Monitoring
Management recognized the importance of timely bank reconciliations and accurate financial reporting. The District has implemented procedures requiring all bank reconciliations to be completed and reviewed within 30 days of month-end. A reconciliation checklist has been established to ensure all bal...
Management recognized the importance of timely bank reconciliations and accurate financial reporting. The District has implemented procedures requiring all bank reconciliations to be completed and reviewed within 30 days of month-end. A reconciliation checklist has been established to ensure all balance sheet accounts are reviewed and reconciled monthly. Management will also perform periodic reviews of the general ledger throughout the year to identify and correct discrepancies before year-end. In addition, the District will provide additional training to accounting personnel regarding month-end closing procedures and financial reporting requirements.
View Audit 404340
Finding 1218150 (2025-001)
Material Weakness 2025
West Elk Unified School District No. 282
KS
Internal Control / Segregation of Duties Subrecipient Monitoring
Management recognized the importance of timely bank reconciliations and accurate financial reporting. The District has implemented procedures requiring all bank reconciliations to be completed and reviewed within 30 days of month-end. A reconciliation checklist has been established to ensure all bal...
Management recognized the importance of timely bank reconciliations and accurate financial reporting. The District has implemented procedures requiring all bank reconciliations to be completed and reviewed within 30 days of month-end. A reconciliation checklist has been established to ensure all balance sheet accounts are reviewed and reconciled monthly. Management will also perform periodic reviews of the general ledger throughout the year to identify and correct discrepancies before year-end. In addition, the District will provide additional training to accounting personnel regarding month-end closing procedures and financial reporting requirements.
View Audit 404340
Finding 1218147 (2025-006)
Material Weakness 2025
Columbia Gorge Community College
OR
Questioned Costs Procurement, Suspension & Debarment Student Financial Aid § 200.303
Recommendation: We recommend that the college review its processes and internal controls related to SAP and ensure procedures are in place to ensure students who are not meeting SAP requirements are properly identified and disbursed aid in accordance with the institution’s SAP policy. Explanation of...
Recommendation: We recommend that the college review its processes and internal controls related to SAP and ensure procedures are in place to ensure students who are not meeting SAP requirements are properly identified and disbursed aid in accordance with the institution’s SAP policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since December 2025, the College has worked with the SIS Managed Services team (Anthology now Ellucian) to update its SAP policy and ensure compliance with federal regulations. The new SAP policy was fully implemented effective during the Winter 2026 term. As an internal control, at the end of each term when SAP is evaluated, the results are pre-screened by the Coordinator of Financial Aid with oversight from the Director of Financial Aid to ensure accuracy before results are posted live in the system. Additionally, the College has clarified its understanding of Anthology’s treatment of students who are newly enrolled at the College or who have changed into a different program version. These students are designated with a not-calculated SAP which represents a blank or null status until the conclusion of the term when the students receive a passing or failing grade and can be evaluated by the SAP standards. Steps also have been taken to ensure that prior enrollments are linked to ensure integrity of the application of SAP standards based on the cumulative pace, GPA and maximum timeframe. As a further measure to ensure the integrity of awarding Title IV funds only to eligible students, the College has placed students with prior ineligible SAP statuses in a hold group within the SIS and identified these students as not meeting Disbursement Approval Criteria (DAC) thus causing any attempt to disburse funds to them to fail. Name(s) of the contact person(s) responsible for corrective action: Sarajane Viemeister and Denise Reid-Strachan. Planned completion date for corrective action plan: June 30, 2027.
View Audit 404328
Finding 1218146 (2025-005)
Material Weakness 2025
Columbia Gorge Community College
OR
Student Financial Aid Matching / Level of Effort / Earmarking Eligibility § 200.303
Recommendation: We recommend the College changes its process and controls to ensure exit counseling emails are sent to graduate/withdrawn students throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...
Recommendation: We recommend the College changes its process and controls to ensure exit counseling emails are sent to graduate/withdrawn students throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since August 2025, the College has taken steps in conjunction with its SIS Managed Services team (Anthology) to establish an automated process to notify graduate/withdrawn students to complete the Exit Counseling requirement. Since then the Director of Financial Aid has been spot-checking the notifications to ensure that the exit counseling notification is being triggered for withdrawn students. Going forward, the Financial Aid Office will use the Task Function in Anthology to confirm that the notification has been sent and close the task which will be timestamped with the name of the reviewer. Name(s) of the contact person(s) responsible for corrective action: Sarajane Viemeister and Denise Reid-Strachan. Planned completion date for corrective action plan: June 30, 2027.
View Audit 404328
Finding 1218145 (2025-004)
Material Weakness 2025
Columbia Gorge Community College
OR
Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303
Recommendation: We recommend the college review its process and procedures for R2T4 calculations to ensure they are in line with Dept. of Education requirements. We also recommend the college maintain evidence of the formal review process that ensures Return of Title IV calculations are being perfor...
Recommendation: We recommend the college review its process and procedures for R2T4 calculations to ensure they are in line with Dept. of Education requirements. We also recommend the college maintain evidence of the formal review process that ensures Return of Title IV calculations are being performed timely and correctly to minimize the likelihood that errors may go undetected and not corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will ensure that all Financial Aid policies and procedures are up-to-date; reviewed annually; and revised, as needed. Documentation will also be made for any procedures that are currently being performed by their third-party-servicer, Global including Return to Title IV (R2T4) calculations. As an internal control, the Financial Aid Office will retain records of the Return to Title IV calculations performed by Global; sign-off on the appropriate reports with the date reviewed; include the initials of the Coordinator of Financial Aid and co-signed by the Director of Financial Aid. The Coordinator of Financial Aid will notify Global of funds to be returned by the institution and/or student by completing the established process (GARP) to ensure that the funds are returned to the Department of Education within 45 days of the Date of Determination. Name(s) of the contact person(s) responsible for corrective action: Sarajane Viemeister and Denise Reid-Strachan. Planned completion date for corrective action plan: June 30, 2027.
View Audit 404328
Finding 1218144 (2025-003)
Material Weakness 2025
Columbia Gorge Community College
OR
Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness § 200.303
Recommendation: We recommend the College review internal control reports and implement review controls for work performed by third-party servicers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently, CGCC re...
Recommendation: We recommend the College review internal control reports and implement review controls for work performed by third-party servicers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently, CGCC reviews several weekly reports from its third-party servicer, Global Financial Aid Services which indicates the actions which could not be completed by Global due to missing information, etc. These reports are discussed during the weekly call between Global and CGCC at which time steps are taken to resolve outstanding issues. CGCC also has access to other Financial Aid (FA) Reports in the Global Administration portal including verification, resolution of C-Flags and Unusual/Special Circumstances reviews which are conducted by Global. Going forward, the Financial Aid Office will review these reports monthly to ensure that the students are awarded and their funds disbursed in a timely fashion. As an internal control, documentation of the review of the FA reports will be retained, signed and dated by the Coordinator of Financial Aid and co-signed by the Director of Financial Aid. To further ensure integrity in the administration and awarding of Title IV funds, CGCC will annually request an SSAE 18 Report from Global in October of each year and subsequently, where applicable, a Bridge Letter to cover the intervening period between reports. Name(s) of the contact person(s) responsible for corrective action: Sarajane Viemeister and Denise Reid-Strachan. Planned completion date for corrective action plan: June 30, 2027.
View Audit 404328
Finding 1218143 (2025-001)
Material Weakness 2025
Columbia Gorge Community College
OR
Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness § 200.303
Recommendation: We recommend the college review current processes and procedures for NSLDS enrollment reporting and retain evidence of an internal control that ensures timely and accurate reporting being performed. Explanation of disagreement with audit finding: There is no disagreement with the aud...
Recommendation: We recommend the college review current processes and procedures for NSLDS enrollment reporting and retain evidence of an internal control that ensures timely and accurate reporting being performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the past year, the College (CGCC) has worked vigorously to bring NSLDS enrollment reporting up-to-date. The College currently reports enrollment data to NSLDS through the National Student Clearinghouse. The Registrar annually establishes the Clearinghouse reporting schedule based on CGCC’s quarter system, including term start, midterm, and end dates. The schedule is posted in the Clearinghouse system, and Clearinghouse sends email reminders before scheduled reporting dates. The Registrar completes the scheduled reporting process, reviews posting results and error reports when received, and resolves any identified errors promptly to allow the enrollment file to be processed and reported. Going forward, the internal control will be to add secondary review by providing the retained report to the Vice President of Student Services. The report will include the date reviewed/submitted and the Registrar’s initials, and the Vice President will also initial the report as evidence of review. This provides documentation of completion and accountability to help ensure enrollment reporting is completed in a timely fashion. Name(s) of the contact person(s) responsible for corrective action: Catherine Graham. Planned completion date for corrective action plan: June 30, 2027.
View Audit 404328
Finding 1218138 (2025-002)
Material Weakness 2025
Columbia Gorge Community College
OR
Internal Control / Segregation of Duties Questioned Costs Student Financial Aid § 200.303
Recommendation: We recommend the college review the requirements and implement an internal process and control to specifically monitor the outstanding Title IV funded checks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to ...
Recommendation: We recommend the college review the requirements and implement an internal process and control to specifically monitor the outstanding Title IV funded checks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: On a monthly basis, as part of the bank reconciliation process, the Business Office generates a report of outstanding student refund checks and reviews it for uncashed items. Uncashed Title IV checks are recorded on a tracking log noting check number, issue date, and amount. When a check remains uncashed for 120 days, the Business Office contacts the student to confirm receipt or determine whether a reissue is needed, and the outreach is documented on the log. The monthly review and log are signed and dated by the preparer; co-signed by the Vice President of Administrative Services, and documentation is retained including months in which no exceptions are noted. At the conclusion of the monthly review process, an email with subject line: Uncashed Refund Checks is forwarded to the Financial Aid Office which includes a spreadsheet listing the students with uncashed refund checks or a note that there were no records for that particular month. Any Title IV check that remains uncashed is canceled by the Business Office. Within 5 - 7 business days of receiving the notification from the Business Office, the Financial Aid Office will notify the third-party servicer, Global Financial Aid Services (herein after referred to as Global) through their established reporting mechanism (GARP) to ensure the funds are returned to the Department of Education no later than 240 days after the date of issuance, as required by 34 CFR 668.164(h). Name(s) of the contact person(s) responsible for corrective action: Sam Draper and Denise Reid-Strachan. Planned completion date for corrective action plan: June 30, 2027.
View Audit 404328
Finding 1218116 (2025-001)
Material Weakness 2025
Dupage Senior Citizens Council
IL
Allowable Costs / Cost Principles § 200.430
2025-001 Aging Cluster-Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers- Assistance Listing No. 93.044. Special Programs for the Aging, Title III, Part C, Nutrition Services- Assistance Listing No. 93.045. Nutrition Services Incentive Program- Assi...
2025-001 Aging Cluster-Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers- Assistance Listing No. 93.044. Special Programs for the Aging, Title III, Part C, Nutrition Services- Assistance Listing No. 93.045. Nutrition Services Incentive Program- Assistance Listing No. 93.053 Condition Found Out of forty payroll transactions tested, we noted 14 instances where part-time employees did not have their timecard approved by their supervisor. We consider this condition to be a material weakness relating to the Allowable Costs/Cost Principles compliance requirement. Statistical sampling was not used in making sample selections. Corrective Action Plan DuPage Senior Citizens Council will strengthen controls over payroll timecard approval to ensure all part time employee timecards are reviewed and approved by an appropriate supervisor prior to payroll processing. Management will formalize and document supervisory approval requirements within written payroll procedures. Payroll will not be processed unless all required timecards reflect documented supervisory review and approval. Oversight of compliance with these procedures will be supported through periodic review by the Executive Director and the outsourced accounting firm through documented policy and process reviews. Responsible Person for Corrective Action Plan Executive Director, with support from the Payroll Clerk Implementation Date of Corrective Action Plan DSCC began implementing this process in May 2025. The corrective action was effective immediately at that time and is considered fully implemented.
View Audit 404309
Finding 1218112 (2025-003)
Material Weakness 2025
Chestnut Hill College
PA
Student Financial Aid
Finding 2025-003: Gramm-Leach-Bliley Act (GLBA) Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit finding and acknowledges that, during the fiscal year ended June 30, 2025, the C...
Finding 2025-003: Gramm-Leach-Bliley Act (GLBA) Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit finding and acknowledges that, during the fiscal year ended June 30, 2025, the College had not performed penetration testing or completed an IT risk assessment as required under the Gramm-Leach-Bliley Act. Subsequent to fiscal year-end, management has taken decisive corrective action to remediate this deficiency and strengthen the College’s information security control environment:  Penetration Testing: Management engaged an independent, qualified third-party cybersecurity firm, Counter Measures Security, LLC, to perform penetration testing. A professional services agreement was executed in August 2025, and penetration testing was completed on October 17, 2025, in accordance with the Penetration Testing Execution Standard (PTES). Management has reviewed the results and is addressing identified recommendations as appropriate. Documentation supporting the completion of these services is retained by the College.  IT Risk Assessment and Information Security Program: Management is formalizing an IT risk assessment process consistent with GLBA requirements and incorporating penetration testing results into the College’s broader information security program.  Ongoing Monitoring: Management will establish a recurring schedule for penetration testing and IT risk assessments and will maintain documentation of results, remediation efforts, and management review to support ongoing compliance. Penetration testing was completed as of October 17, 2025, and management expects the IT risk assessment process and ongoing monitoring controls to be fully implemented during fiscal year 2026.
View Audit 404302
Finding 1218109 (2025-002)
Material Weakness 2025
Chestnut Hill College
PA
Student Financial Aid Reporting Significant Deficiency
Finding 2025-002: National Student Loan Database System (NSLDS) Reporting Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit findings and acknowledges that controls over accurate ...
Finding 2025-002: National Student Loan Database System (NSLDS) Reporting Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit findings and acknowledges that controls over accurate and timely reporting of student enrollment information to the NSLDS were not operating effectively, including procedures related to oversight of reporting performed by a third-party servicer. To address this finding, management is implementing the following corrective actions:  Management is evaluating and formalizing its oversight procedures related to NSLDS submissions performed by the third-party servicer, including defined responsibilities, review procedures, and escalation protocols.  Periodic internal reviews of NSLDS submissions are being implemented to verify the accuracy and timeliness of campus-level and program-level enrollment reporting.  Management is updating policies and procedures to ensure that all enrollment status changes and effective dates are captured and reported in accordance with U.S. Department of Education regulations. Management expects these corrective actions to be substantially implemented and will continue to monitor compliance to prevent recurrence.
View Audit 404302
Finding 1218107 (2025-001)
Material Weakness 2025
Klawock Cooperative Association
AK
Procurement, Suspension & Debarment § 200.214 § 200.318
Federal Single Audit Finding: 2025-001 Procurement, Suspension and Debarment – Significant Deficiency in Internal Control over Compliance Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will create additional forms for both suspension ...
Federal Single Audit Finding: 2025-001 Procurement, Suspension and Debarment – Significant Deficiency in Internal Control over Compliance Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will create additional forms for both suspension and debarment checks and sole source transactions to ensure proper approval prior to purchasing from vendors whose expenditures would exceed the micro-purchase threshold. Proposed Completion Date: June 30, 2026
View Audit 404301
Finding 1218104 (2025-003)
Material Weakness 2025
Prairie-Hills Elementary School District 144
IL
Procurement, Suspension & Debarment § 200.320
Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2025 Corrective Action Plan Finding No.: 2025 - 003 Condition: The District procured $285,867 from a food service vendor (Gordon) and $539,977 from another food ser...
Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2025 Corrective Action Plan Finding No.: 2025 - 003 Condition: The District procured $285,867 from a food service vendor (Gordon) and $539,977 from another food service vendor (Sysco Business Services) and did not follow the formal methods of procurement outlined in 2 CFR 200.320(b)(2) as they did not procure the services through a competitive request for proposal process. Plan: The district will become a member of HPS, which is a (Group Purchasing Organization) that manages competitive bidding by aggregating the collective buying power of thousands of member organizations to negotiate lower prices and better terms with vendors. Instead of an individual school district running its own expensive and legally complex Request for Proposal (RFP) process, HPS acts as the central procurement agent. They handle the administrative burden of advertising, evaluating, and legally vetting bids on behalf of their members. Anticipated Date of Completion: July 1, 2026 Name of Contact Person: Dr. Alicia Evans – Consultant - Business Manager
View Audit 404289
Finding 1218098 (2025-002)
Material Weakness 2025
City of Wentzville, Missouri
MO
Subrecipient Monitoring Material Weakness Reporting
Management has implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate its controls regarding current federal awards and requirements to ensure that accurate information is captured, reported, and maintained. Anticipated completion date: Al...
Management has implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate its controls regarding current federal awards and requirements to ensure that accurate information is captured, reported, and maintained. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period ending March 31, 2026.
View Audit 404277
Finding 1218097 (2025-001)
Material Weakness 2025
City of Wentzville, Missouri
MO
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Management will continue to evaluate its controls concerning current federal awards and requirements to ensure that accurate information is captured and reported. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period en...
Management will continue to evaluate its controls concerning current federal awards and requirements to ensure that accurate information is captured and reported. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period ending March 31, 2026.
View Audit 404277
Finding 1218096 (2025-004)
Material Weakness 2025
Union-North United School Corporation
IN
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328
The Director of Grants will continue to prepare the reports and then the Superintendent and Corporation Treasurer will review and sign off on the reports to ensure they agree to the underlying details. The Director of Grants will make sure this is done in a timely manner to comply with the reporting...
The Director of Grants will continue to prepare the reports and then the Superintendent and Corporation Treasurer will review and sign off on the reports to ensure they agree to the underlying details. The Director of Grants will make sure this is done in a timely manner to comply with the reporting deadlines for each fiscal year.
View Audit 404274
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