Corrective Action Plans

Finding 1168151 (2025-002)

Material Weakness 2025

MO

School Nutrition Programs Procurement, Suspension & Debarment

Name of Contact Person: Mr. Mitch Nanney, Superintendent. Recommendation: We recommend the District verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep all supporti...

Name of Contact Person: Mr. Mitch Nanney, Superintendent. Recommendation: We recommend the District verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep all supporting documentation of the verification of the vendor's status. Corrective Action: We will verify all vendor's status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep all supporting documentation. Proposed Completion Date: Immediately.

View Audit 379904

Finding 1168144 (2025-001)

Material Weakness 2025

Rural Health Resource Center Dba National Rural Health Resource Center

MN

Procurement, Suspension & Debarment

Medicare Rural Hospital Flexibility Program Evaluation-Cooperative Agreement (Rural Health Cooperative Agreement) Federal Assistance Listing #93.241 Recommendation: The Organization should ensure they follow their policy to check for suspension and debarment prior to entering into the contract. Expl...

Medicare Rural Hospital Flexibility Program Evaluation-Cooperative Agreement (Rural Health Cooperative Agreement) Federal Assistance Listing #93.241 Recommendation: The Organization should ensure they follow their policy to check for suspension and debarment prior to entering into the contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure they follow their suspension and debarment policy moving forward and documentation is retained. In addition, contracting and suspension and debarment policies and procedures are being updated by the Organization to further strengthen compliance with all requirements of Title 2 U.S. Code of Federal Regulations Part 200. Name(s) of the contact person(s) responsible for corrective action: Dan Herstad, Controller Planned completion date for corrective action plan: 12/31/2025

View Audit 379897

Finding 1168142 (2025-002)

Material Weakness 2025

Liberty University, Inc.

VA

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Name of Responsible Individual: Matt Cooper, Student Financial Services Corrective Action: To strengthen compliance and ensure the accuracy of student aid eligibility determinations, we will enhance Liberty’s quality control (QC) measures within the federal verification process. Our primary goal is ...

Name of Responsible Individual: Matt Cooper, Student Financial Services Corrective Action: To strengthen compliance and ensure the accuracy of student aid eligibility determinations, we will enhance Liberty’s quality control (QC) measures within the federal verification process. Our primary goal is to minimize errors, improve consistency, and ensure all Financial Aid verification activities align with federal regulations and institutional policy. We will begin by implementing a more targeted QC process aimed at validating records of students who submitted subsequent tax documents. We will increase our verification QC selections of this particular population from 35% (current) to 60% (future) to verify data accuracy, documentation completeness, and adherence to ED’s Application and Verification Guide (AVG). Findings from these reviews will be used to identify training needs and process improvements. Staff training will be expanded to focus on federal verification requirements, common error trends, and documentation standards. Refresher trainings will be held with the entire verification processing team, and supplemental individual coaching will be provided on a monthly basis to address any specific issues identified through QC. We will also create reporting to ensure the percentage of reviews mentioned above is maintained by our QC workflow. Regular data analysis will help identify any systemic issues early, allowing for corrective actions to mitigate any compliance issues. By reinforcing staff training, system monitoring, and increased reviews, we will ensure that our federal verification process remains accurate, compliant, and student-centered. Anticipated Completion Date: February 2026

View Audit 379896

Finding 1168137 (2025-001)

Material Weakness 2025

Liberty University, Inc.

VA

Student Financial Aid Internal Control / Segregation of Duties

Name of Responsible Individual: Jason Byrd, University Registrar Corrective Action: Liberty University acknowledges that its FY25 single audit identified instances where students’ enrollment reporting was not updated in a timely manner in accordance with U.S. Department of Education (ED) requirement...

Name of Responsible Individual: Jason Byrd, University Registrar Corrective Action: Liberty University acknowledges that its FY25 single audit identified instances where students’ enrollment reporting was not updated in a timely manner in accordance with U.S. Department of Education (ED) requirements. Liberty has invested significant effort into ensuring its enrollment reporting process is handled compliantly and within alignment with ED’s best practices. Liberty’s Registrar’s Office created a new Director of Clearinghouse Reporting position in May 2024, who is responsible for monitoring Clearinghouse feeds and any associated error reports and works closely with Liberty’s Financial Aid and Information Technology (ADS) offices to ensure enrollment reporting compliance. Liberty has continued the work of developing a more comprehensive quality control (QC) process by reviewing the Clearinghouse Reject report in a timely manner, meeting on a monthly basis with internal stakeholders, and working more closely with Clearinghouse Representatives to identify scenarios where enrollment records are accurately reported to Clearinghouse but never sent on to NSLDS. Liberty University plans to provide Clearinghouse representatives with specific audit cases to identify gaps in enrollment reporting and increase accuracy of individual reviews. Liberty Internal QC Reporting: Liberty University will continue to work quality control and the Clearinghouse Reject report which has enabled the university to be more proactive in its compliance efforts. Additionally, Graduated Dates Prior to Term End, NSLDS MisMatches, NSLDS No Banner SSN, and the NSLDS Record Missing reports will continue to be worked in a timely manner. These reports have been helpful to identify more common/persistent errors/delays and provide an additional layer of quality control checks for Liberty’s enrollment reporting. Accountability Meetings Liberty began holding a series of bi-weekly “Enrollment Reporting Check-In” meetings with key stakeholders from Financial Aid, Registrar, and IT/ADS in February 2024, which are dedicated to discussing current and upcoming enrollment reporting submissions and errors, trends seen with SSCR errors, and brainstorming ways to ensure ongoing compliance. These meetings will continue with a focus on ways to improve reporting logic to prevent errors from occurring. While improvement efforts continue to be underway, Liberty believes these efforts are starting to bear fruit as evidenced by a 99.7% reduction in the number of repeat errors from FY24 to FY25. Finally, Liberty University uses a standard formula for its Program Lengths in order to ensure compliance with other requirements, however certain programs have unique program lengths which may not align with this standard formula for Enrollment Reporting purposes. The Financial Aid Office will work with Registrar and the Provost’s Office, to evaluate any programs which fall outside the standard formula and adjust the published program dates as necessary. Moving forward Liberty will continue to hold monthly meetings with key stakeholders to discuss any enrollment reporting errors and ensure best practices are implemented to ensure ongoing and timely accuracy. The University’s Registrar’s Office will also continue to review the QC reports in an appropriate manner, as well as evaluate the processes for withdrawal/graduated student files. Liberty will continue to review and implement updates as necessary to maintain enrollment reporting compliance and believes these new processes will allow us to be compliant in subsequent years. Anticipated Completion Date: May 2026

View Audit 379896

Finding 1168135 (2025-001)

Material Weakness 2025

Northern Kentucky Presbyterian Housing Corporation

IN

None needed

View Audit 379894

Finding 1168134 (2025-001)

Material Weakness 2025

Boys and Girls Club of Jefferson City

MO

Reporting

Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than...

Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).

View Audit 379888

Finding 1168133 (2025-001)

Material Weakness 2025

Georgian Court University

NJ

Special Tests & Provisions Student Financial Aid Reporting

Views of Responsible Officials: The Office of the Registrar has continued to struggle with our reporting using the Ellucian product Power Campus. Since Ellucian is sunsetting this product, there have been significant changes in their support due to changes in their staffing. Ellucian employees with ...

Views of Responsible Officials: The Office of the Registrar has continued to struggle with our reporting using the Ellucian product Power Campus. Since Ellucian is sunsetting this product, there have been significant changes in their support due to changes in their staffing. Ellucian employees with more knowledge in NSC reporting have been transferred to their other products, leaving very little knowledge to support our efforts. We are fortunate to work with our current consultant who does seek resources regarding our inability to have a report that works accurately. She has reviewed and rewritten the report. However, according to her support team, they have now admitted that the report will never run correctly using our current version. They have suggested that we upgrade to a different version with corrections but that is impossible currently. With this knowledge, GCU has purchased a new ERP system, Jenzabar, and has begun the implementation process. We are going into Phase 2 of this implementation and expect to go live in Spring 2027. It is our intention to continue to utilize our current Ellucian consultant until that occurs for us to continue to produce the most accurate reporting we can, given these circumstances.

View Audit 379860

Finding 1168111 (2025-001)

Material Weakness 2025

Community College of Beaver County

PA

Student Financial Aid Eligibility

Finding 2025-001: Student Financial Assistance Cluster - Student Eligibility/Special Test and Provisions Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.165 (a), before an institution ...

Finding 2025-001: Student Financial Assistance Cluster - Student Eligibility/Special Test and Provisions Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance with 34 CFR 668.165 (a), before an institution disburses title IV program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV program and how and when those funds will be disbursed. Additionally, when Direct Loans are being credited to a student's account, the institution must notify the student, or parent, in writing of the date and amount of disbursement, as well as the timing and process by which a parent may cancel the loan. The notification process is often completed by either an award letter or college financing plan. Controls were not in place to ensure College financing plans were emailed to all required students and/or parents that made the required notifications for Title IV program funds or that notifications were sent to students/parents with required communications regarding Direct Loan awards. Condition: The College notifies students of Title IV Funds by emailing a College Financing Plan to the student and/or parent. The College notifies students of Direct Loan awards and information through email notification via its financial aid system. Controls were not in place to ensure College financing plans that made the required notifications for Title IV program funds were emailed to all required students and/or parents or that notifications were sent to students/parents with required communications regarding Direct Loan awards. Cause: The College does not have a system in place to verify that everyone who received Title IV funding received a College Financing Plan or that all students receiving Direct Loans received required communications. Effect: As sampled, the College did not provide notification via a College Financing Plan of Title IV funding to two of its students as required and potentially could have additional students that did not receive proper notification. The College also did not provide notification of Direct Loan Awards to seven of its students, as sampled, as required and potentially could have additional students that did not receive proper notification. Repeat Finding: This is a repeat finding. Questioned costs: None Recommendation: We recommend that the College implement additional procedures to ensure all students receive notification of Title IV funding and Direct Loans as required under 34 CFR 668.165 (a). View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan. Corrective Action Plan: To ensure that all students and their parents are adequately informed of the funds they can expect to receive under each Title IV Program, as well as the timing and process for disbursement, the college will implement the following actions. 1.College Financing Plan Notification: The College implemented a new financial aid management system (Jenzabar Financial Aid) during the fall 2025 semester. This new system allowed the college to create processes to notify students, via email, whenever their financial aid package is completed as well as when changes are made to their Title IV financial aid eligibility. These processes are scheduled to run nightly to ensure that notifications are sent in a timely manner without a staff member having to manually send notifications. Each notification directs students to their secure financial aid portal, where they may access the most current version of their College Financing Plan at any time. This ensures continuous access to accurate information regarding awarded aid and anticipated disbursements. 2.Loan Disbursement Notification: With the implementation of Jenzabar Financial Aid during the Fall 2025 semester the college scheduled email notifications to students when a Direct Loan is disbursed to their account. This notification informs them of their right to cancel the loan if desired. The automated process will ensure that timely notifications are sent. 3.Quarterly Review: The Director of Financial Aid and Executive Director of Finance and Financial Aid will conduct a quarterly review to ensure compliance with these procedures and verify that all necessary notifications are being issued as required.

View Audit 379857

Finding 1168107 (2025-002)

Material Weakness 2025

Shawano School District

WI

Procurement, Suspension & Debarment § 200.214

Special Education Cluster - Suspension and Debarment The finding is a material weakness in internal control over federal awards and material compliance finding due to the District not retaining documentation related to suspension and debarment of vendors. The District will continue to train staff on...

Special Education Cluster - Suspension and Debarment The finding is a material weakness in internal control over federal awards and material compliance finding due to the District not retaining documentation related to suspension and debarment of vendors. The District will continue to train staff on the District’s procurement policy and the requirement to retain documentation for procurement decisions, including documentation of suspension and debarment verifications.

View Audit 379850

Finding 1168105 (2025-001)

Material Weakness 2025

Alpine School District

UT

Internal Control / Segregation of Duties Special Tests & Provisions Reporting

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrat...

Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Audit Recommendation: The District should strengthen controls over documentation and reporting of student transfers. This includes developing or enhancing procedures to ensure that all transfer codes are supported by verifiable records, maintaining those records in accordance with federal and state retention requirements, and periodically reviewing cohort data for completeness and accuracy. Corrective Action Planned: The District will review, update, and train staff on the process and internal controls related to record keeping for transfer students to ensure compliance. Person Responsible: Jason Sundberg, Business Administrator Anticipated Completion Date: December 31, 2025

View Audit 379845

Finding 1168104 (2025-003)

Material Weakness 2025

Alpine School District

UT

School Nutrition Programs

Finding 2025-003 Eligibility for Individuals Criteria: Per 7 CFR Part 245.6 local educational agencies must accurately determine eligibility based on income information provided in free and reduced lunch applications. Audit Recommendation: The District should strengthen controls surrounding eligibil...

Finding 2025-003 Eligibility for Individuals Criteria: Per 7 CFR Part 245.6 local educational agencies must accurately determine eligibility based on income information provided in free and reduced lunch applications. Audit Recommendation: The District should strengthen controls surrounding eligibility determination by including a review process to ensure correct determinations have been made. Corrective Action Planned: The District will have two reviewers for all paper applications to ensure compliance and accurately determine eligibility. Person Responsible: Jason Sundberg, Business Administrator Anticipated Completion Date: December 31, 2025

View Audit 379845

Finding 1168103 (2025-002)

Material Weakness 2025

Alpine School District

UT

School Nutrition Programs

Finding 2025-002 Reporting Criteria: Per 2 CFR Part 200 and the USDA Child Nutrition Program regulations, local educational agencies must ensure that claims for reimbursement are accurate, supported by documentation, and reviewed prior to submission to the administering agency. Audit Recommendation:...

Finding 2025-002 Reporting Criteria: Per 2 CFR Part 200 and the USDA Child Nutrition Program regulations, local educational agencies must ensure that claims for reimbursement are accurate, supported by documentation, and reviewed prior to submission to the administering agency. Audit Recommendation: The District should strengthen controls surrounding reporting by including a review process to ensure claims submitted agree to underlying records. Corrective Action Planned: The District will include another individual in the reporting process to review and ensure claims submitted agree to underlying records to ensure compliance. Person Responsible: Jason Sundberg, Business Administrator Anticipated Completion Date: December 31, 2025

View Audit 379845

Finding 1168098 (2025-001)

Material Weakness 2025

Atlantic University College, Inc.

PR

Student Financial Aid Subrecipient Monitoring Special Tests & Provisions

The institution has implemented a new unofficial withdrawals (UW) policy. This policy defines an unofficial withdrawal as a student who stops attending one or more courses without officially withdrawing. An unofficial withdrawal will be assigned to any student who has consecutively ceased attending ...

The institution has implemented a new unofficial withdrawals (UW) policy. This policy defines an unofficial withdrawal as a student who stops attending one or more courses without officially withdrawing. An unofficial withdrawal will be assigned to any student who has consecutively ceased attending a course for three weeks and for whom no evidence of attendance is available at the time of reporting within the specified period. If a student stops attending all their courses, Registrar's Office will inactivate the student and issue a report to the Financial Aid office for an R2T4 calculation. This process will occur on the last instructional day before the final exams, as outlined in the academic calendar. According to the policy, Faculty members submit a report of students who have stopped attending (using an official form) and indicate the last date of academic activity for each student reported as UW. These students are not assigned a grade but rather a "UW." Students who complete the course by continuing to attend but fail to meet the academic requirements receive a grade of "F." In addition, effective March 2025, the Academic Deanship has established an institutional policy for submitting grade records (roll books) at the end of each academic term. Since 2024, some faculty members have participated in a pilot project to adopt the Electronic Gradebook (Rollbook). After adjusting the system, the institution will offer training sessions to all faculty members. By the end of the February-May 2025 term,faculty will submit the required documentation to maintain records of the grades assigned to each student.

View Audit 379835

Finding 1168094 (2025-001)

Material Weakness 2025

Pike County School Corporation

IN

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

FINDING 2025-001 Finding Subject: Special Education Cluster (IDEA)-Earmarking Contact Person Responsible for Corrective Action: Chelsea Yon Contact Phone Number and Email Address: 812-354-8731 cyon@pcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective A...

FINDING 2025-001 Finding Subject: Special Education Cluster (IDEA)-Earmarking Contact Person Responsible for Corrective Action: Chelsea Yon Contact Phone Number and Email Address: 812-354-8731 cyon@pcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Treasurer of Pike County School Corporation will work with Exceptional Children’s Co-op on proportionate share expenditures. PCSC will also track those expenditures in a separate line along with revenue received for the proportionate share. Anticipated Completion Date: This method was implemented in the 2025-2026 school year and will continue with each school year as needed.

View Audit 379831

Finding 1168092 (2025-002)

Material Weakness 2025

Pike County School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2025-002 Finding Subject: Child Nutrition Cluster-Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Missy Schultheis Contact Phone Number and Email Address: 812-354-8478 mschultheis@pcsc.k12.in.us Views of Responsible Officials: We concur with the fin...

FINDING 2025-002 Finding Subject: Child Nutrition Cluster-Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Missy Schultheis Contact Phone Number and Email Address: 812-354-8478 mschultheis@pcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will review and update the existing procurement policy to ensure it clearly outlines the procedures for different purchasing methods including the specific thresholds. We will establish a procedure requiring the retention of all documentation supporting procurement decisions. We will develop a process to verify that vendors/contractors are not suspended or debarred by any federal or state agency prior to entering into a "covered transaction" or contract. Anticipated Completion Date: This be implemented in the 2025-2026 school year and will continue for future years.

View Audit 379831

Finding 1168087 (2025-003)

Material Weakness 2025

Cmc Retirement Village, Inc.

MO

MANAGEMENT AGREES WITH THE FINDING. THE DELINQUENT MORTGAGE PAYMENT WILL BE PAID IN THE AMOUNT OF $8,562. MANAGEMENT WILL ENSURE THAT THE MORTGAGE PAYMENTS ARE MADE ON A TIMELY BASIS IN THE FUTURE.

View Audit 379810

Finding 1168086 (2025-002)

Material Weakness 2025

Cmc Retirement Village, Inc.

MO

MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERVE DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $2,336. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.

View Audit 379810

Finding 1168085 (2025-001)

Material Weakness 2025

Cmc Retirement Village, Inc.

MO

MANAGEMENT AGREES WITH THE FINDING. THE SECURITY DEPOSIT DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $9,992. MANAGEMENT WILL ENSURE THAT THE SECURITY DEPOSITS ARE PROPERLY FUNDED IN THE FUTURE.

View Audit 379810

Finding 1168077 (2025-001)

Material Weakness 2025

St. Landry Parish Housing Authority

LA

Allowable Costs / Cost Principles HUD Housing Programs

ST. LANDRY PARISH HOUSING AUTHORITY 509 Carriere St. Washington, LA 70589 Phone No. (337) 826-7207 Fax No. (337) 826-0760 HOUSING AUTHORITY OF ST. LANDRY PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Corrective Action Plan Finding: Finding 2025-001-Per Diem Improperly Paid Condit...

ST. LANDRY PARISH HOUSING AUTHORITY 509 Carriere St. Washington, LA 70589 Phone No. (337) 826-7207 Fax No. (337) 826-0760 HOUSING AUTHORITY OF ST. LANDRY PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Corrective Action Plan Finding: Finding 2025-001-Per Diem Improperly Paid Condition: Expenditures must be ordinary and necessary, and in accordance with the mission statement terms outlined in the Authority’s Annual Contributions Contract (ACC). Section 14 (B) states “No funds of any project may be used to pay any compensation for the services of members of the HA Board of Commissioners.” Corrective Action Planned: I am Angela Beverly, Executive Director and Designated Person to answer this finding. We will comply with the auditor’s recommendation. Person responsible for corrective action: Angela Beverly, Executive Director Telephone: (337) 826-7207 Housing Authority of St. Landry Parish Fax: (337) 826-0760 509 Carriere St. Washington, LA 70589 Anticipated Completion Date: June 30, 2026

View Audit 379790

Finding 1168076 (2025-001)

Material Weakness 2025

Jericho Road Ministries D/b/a Jericho Road Community Health Center

NY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

During the fiscal year ending June 30, 2026, the finance department and purchasing department led by Veronica Koller, CFO, will work to revise the current procurement policy to ensure that it complies with the Uniform Guidance.

View Audit 379785

Finding 1168072 (2025-001)

Material Weakness 2025

Ncr of Cleburne Ii, Texas D/b/a Lincoln Ridge

OH

HUD Housing Programs Procurement, Suspension & Debarment

Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded, and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are return...

Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded, and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely. Contact person responsible for corrective action: Sean Alexander, Vice President – Housing Accounting Completion Date: January 22, 2025

View Audit 379742

Finding 1168071 (2025-003)

Material Weakness 2025

YWCA of the Quad Cities

IL

Internal Control / Segregation of Duties

The Organization has addressed the segregation of duties deficiency by increasing administrative capacity and restructu ring financial workflows to strengthen internal controls in accordance with Uniform Guidance (2 CFR §200.303). Since the audit period, the Organization hired a full-time Administra...

The Organization has addressed the segregation of duties deficiency by increasing administrative capacity and restructu ring financial workflows to strengthen internal controls in accordance with Uniform Guidance (2 CFR §200.303). Since the audit period, the Organization hired a full-time Administrative Assistant who is responsible for entering transactions into Quick Books only after expenses and invoices have been approved, maintaining supporting documentation, and preparing monthly grant-specific tracking spreadsheets to monitor expenditures in real time. The Office Manager reviews and approves transactions , the CFO/COO prints checks , performs reconciliations, and provides supervisory oversight, while the President & CEO independently authorizes disbursements by signing checks and reviews monthly financial and grant reports. This separation of authorization, recording, and disbursement functions , combined with management and Board Finance Committee oversight, provides reasonable assurance that financial transactions are properly approved, accurately recorded, and monitored for compliance with grant and Uniform Guidance requirements .

View Audit 379734

Finding 1167997 (2025-001)

Material Weakness 2025

Austin Community College District

TX

Student Financial Aid Reporting Significant Deficiency

U.S. Department of Education 2025-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend Austin Community College District re-evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate repo...

U.S. Department of Education 2025-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend Austin Community College District re-evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ACC submitted all student graduates’ status changes to the National Student Clearinghouse (NSC) accurately and in a timely manner, however a number of individual records in the transmitted files were not further reported by NSC to NSLDS in a timely manner. ACC is developing internal controls that include follow-up review of all reported records sent from NSC to the NSLDS system, to ensure 100% accurate and timely reporting. The Enrollment and Records Specialist will review and certify all files and submissions, with a second audit verification of records’ status and timely reporting conducted by the Director of Compliance and Operations. Name(s) of the contact person(s) responsible for corrective action: Annisha Morgan, Director of Enrollment and Records Compliance and Operations Planned completion date for corrective action plan: December 19, 2025. If the Department of Education has questions regarding this plan, please call Linda Terry at 512-223-7503.

View Audit 379687

Finding 1167993 (2025-001)

Material Weakness 2025

Elizabethton City Schools

TN

Cash Management Eligibility Material Weakness

ELIZABETHTON CITY SCHOOLS Material Weakness JUNE 30, 2025 School Nutrition Fund 2025-001 Response and Corrective Action Plan Prepared by: Beth Wilson, Director of Finance, Elizabethton City Schools Person Responsible for Implementing the Corrective Action: Regina Isaacs, School Nutrition Coordinator...

ELIZABETHTON CITY SCHOOLS Material Weakness JUNE 30, 2025 School Nutrition Fund 2025-001 Response and Corrective Action Plan Prepared by: Beth Wilson, Director of Finance, Elizabethton City Schools Person Responsible for Implementing the Corrective Action: Regina Isaacs, School Nutrition Coordinator, Elizabethton City Schools Anticipated Completion of Corrective Action: May 31, 2025 Repeat Deficiency: No Planned Corrective Action: The student numbers were corrected and the USDA claims were adjusted before the end of the fiscal year. The School Nutrition Coordinator has been instructed to ensure that all students are counted correctly. Richard VanHuss Director of Schools

View Audit 379671

Finding 1167986 (2025-001)

Material Weakness 2025

Code.org

WA

Allowable Costs / Cost Principles

Single Audit Corrective Action Plan 20-Month Audit Period Ending August 31, 2025 Finding: During review of payroll allocations charged to the Education Innovation and Research, #U411C190093, the auditor identified an overcharge of approximately $702.05. This was caused by a formula error in the spre...

Single Audit Corrective Action Plan 20-Month Audit Period Ending August 31, 2025 Finding: During review of payroll allocations charged to the Education Innovation and Research, #U411C190093, the auditor identified an overcharge of approximately $702.05. This was caused by a formula error in the spreadsheet used to prepare monthly invoices. A VLOOKUP in the staff allocation tab swapped the Rippling employee IDs for two employees with the same last name, resulting in the wrong salary amount being pulled into the allocation calculation. Although monthly staff allocations were reviewed and signed off, this specific formula mismatch was not detected. The grant had already been closed when this error was discovered. Corrective Action: We will implement a validation check within our allocation spreadsheet that requires the reviewer to verify the unique Rippling employee ID number, not a match on last name, before approving payroll allocations. Additionally, for any future Federal awards, we will add an annual salary cross-check to ensure that the salary in the allocation schedule matches the actual salary on record. Contact Person: Reyana Hill, Accounting Manager, reyana.hill@code.org Resolution of Questioned Costs: Management has notified the Department of Education of the $702.05 overpayment and has requested instructions for remitting the funds back to the Government. The repayment will be made within 30 days of receiving instructions.

View Audit 379642

Corrective Action Plans

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