Corrective Action Plans

Finding 1216162 (2025-005)

Material Weakness 2025

Barton College

NC

Student Financial Aid Matching / Level of Effort / Earmarking

This has been addressed by the introduction of an automated notification process authored by Ruth Casper. This process will notify student in a consistent and timely manner and will produce management control reports to ensure accuracy. Ruth has also researched the adoption of NetPartner which will ...

This has been addressed by the introduction of an automated notification process authored by Ruth Casper. This process will notify student in a consistent and timely manner and will produce management control reports to ensure accuracy. Ruth has also researched the adoption of NetPartner which will greatly enhance Barton Colleges control over this area introducing automation tied directly to the awarding process in PowerFaids. Barton College management has recommended immediate adoption of this software solution to address this requirement and other needs. There may be occurrences of this matter for 2025-26 prior to Ruth Casper’s onboarding. She has since implemented the communication flow explained above.

View Audit 402646

Finding 1216161 (2025-004)

Material Weakness 2025

Barton College

NC

Questioned Costs Student Financial Aid Subrecipient Monitoring

Ruth Casper has redesigned Barton’s Return to Title IV worksheet designed to eliminate errors. Additionally, Ruth has been assigned specific responsibility of verification and approval controls before initiating a return to Title IV action can occur without infringing upon required reporting timelin...

Ruth Casper has redesigned Barton’s Return to Title IV worksheet designed to eliminate errors. Additionally, Ruth has been assigned specific responsibility of verification and approval controls before initiating a return to Title IV action can occur without infringing upon required reporting timelines. This situation stemmed primarily from the same person who is no longer at Barton College. Management is assured that this situation will not occur under Ruth Casper’s leadership teamed with the revised internal verification and reporting controls.

View Audit 402646

Finding 1216160 (2025-003)

Material Weakness 2025

Barton College

NC

Student Financial Aid Reporting

Barton College has hired Ruth Casper who is recognized as a regional leader in eastern North Carolina as a Financial Aid professional. She comes to Barton with 8 years of exceptional financial aid leadership at Chowan University and was part of the leadership team that successfully passed a Departme...

Barton College has hired Ruth Casper who is recognized as a regional leader in eastern North Carolina as a Financial Aid professional. She comes to Barton with 8 years of exceptional financial aid leadership at Chowan University and was part of the leadership team that successfully passed a Department of Education in-person audit of Chowan University records. Ruth has already enacted a number of management control processes to include verification of all Barton College internal and external accounting reporting. Additionally, the College also separated from a person directly responsible for this situation and have conducted a full internal review of all affected operational accounting associated with NSLDS. Barton College is crystal clear on the expectation of highly accurate NSLDS accounting and reporting. We are confident that the College has moved to resolve this situation and under Ruth’s leadership expect to completely revitalize our operational procedures to include revised staff operational documentation to ensure accuracy. Ruth has specifically been tasked with the accounting verification of all financial aid programs with reporting required to the Senior Vice President.

View Audit 402646

Finding 1216159 (2025-002)

Material Weakness 2025

Point Park University

PA

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2025-002 - Enrollment Reporting - Significant Deficiency (Repeat of prior year finding 2024-001) Criterion: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary of the Department of Education (Secretary), institutions must update all i...

Finding 2025-002 - Enrollment Reporting - Significant Deficiency (Repeat of prior year finding 2024-001) Criterion: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary of the Department of Education (Secretary), institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless the institution expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition and Context: Exceptions were noted for 2 out of the 25 students tested. The exceptions are noted as follows:  For 1 student, the withdrawal date reported to the National Student Loan Data System (NSLDS) did not agree to University support.  For 1 student, an incorrect status was reported to NSLDS. Corrective Action Plan: The following procedures are in process of being implemented to ensure accurate reporting in the future. Occasionally there are students who are delayed in having their degree conferred. This has resulted in miscommunication between University departments causing a delay in reporting. Going forward, the associate registrar will notify the University registrar upon completion of all late conferrals. The associate registrar will provide the University registrar with the name and identification for each of these students. During the monthly enrollment submission (approximately the 15th of every month) the University Registrar will ensure that each identified student is properly reflected in the National Student Clearinghouse (NSC) and National Student Loan Data System (NSLDS) Anticipated Completion Date: June 30, 2026 Name of Responsible Person: Scott Spencer, University Registrar Office (412) 392-3876 sspencer@pointpark.edu

View Audit 402637

Finding 1216158 (2025-001)

Material Weakness 2025

Point Park University

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Point Park University respectively submits the following corrective action plans for the year ended August 31, 2025. Finding 2025-001 - Return of Title IV Funds Criterion: Title IV regulations (34 CFR 668.22) requires that when a recipient of Title IV grant or loan assistance withdraws from an insti...

Point Park University respectively submits the following corrective action plans for the year ended August 31, 2025. Finding 2025-001 - Return of Title IV Funds Criterion: Title IV regulations (34 CFR 668.22) requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition and Context: The return of Title IV funding for one student, out of seven selected for testing, was not returned within 45 days of withdrawal. Corrective Action Plan: The University is implementing additional procedures to include secondary reviews, by the financial aid office and registrar’s office, of the current period withdrawals to ensure timely return of Title IV funds. Anticipated Completion Date: June 30, 2026 Name of Responsible Person: Scott Spencer, University Registrar Office (412) 392-3876 sspencer@pointpark.edu

View Audit 402637

Finding 1216157 (2025-003)

Material Weakness 2025

Hudson Valley Community College

NY

Student Financial Aid

The College recognizes the importance of complying with all regulations including the timely refunding of credit balances resulting from Title IV aid. As noted above, during the fiscal year 2024-25, the College’s system stopped automatically calculating students’ refund amounts which resulted in the...

The College recognizes the importance of complying with all regulations including the timely refunding of credit balances resulting from Title IV aid. As noted above, during the fiscal year 2024-25, the College’s system stopped automatically calculating students’ refund amounts which resulted in the College staff having to manually calculate the refunds. This labor-intensive manual process in addition to staff turnover during the fiscal year contributed to systematic delays in the College’s ability to consistently meet the 14-day refund disbursement requirement. To address the problem, the College established a cross-functional task force consisting of staff from Information Technology, the Bursar’s Office, and the Comptroller’s Office. The task force has engaged peer SUNY institutions to better understand current practices. Additionally, the College is in the process of filling vacant positions (including a Bursar) in addition to enhancing control processes to ensure accurate calculations and timely refunds moving forward as of May 2026.

View Audit 402635

Finding 1216156 (2025-002)

Material Weakness 2025

Hudson Valley Community College

NY

Student Financial Aid Eligibility Reporting

The College recognizes the importance of timely and accurate reporting. The significant turnover during the fiscal year in the Financial Aid department resulted in challenges of timely reporting. The late submission of the FISAP was accepted by the DOE and the College does not expect any material ad...

The College recognizes the importance of timely and accurate reporting. The significant turnover during the fiscal year in the Financial Aid department resulted in challenges of timely reporting. The late submission of the FISAP was accepted by the DOE and the College does not expect any material adverse impact to the funding of these programs. The College is currently reviewing current staffing levels and other resources to ensure compliance with all regulations and timely submissions moving forward.

View Audit 402635

Finding 1216152 (2025-005)

Material Weakness 2025

Gratz College

PA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Finding 2025-005 Corrective Action Plan The Finance team will collaborate with the Director of Financial Aid and the Registrar to strengthen the format of notifications to return Title IV funds within the required timeframe as outlined in the Federal Direct Student Loans Program. Anticipated Complet...

Finding 2025-005 Corrective Action Plan The Finance team will collaborate with the Director of Financial Aid and the Registrar to strengthen the format of notifications to return Title IV funds within the required timeframe as outlined in the Federal Direct Student Loans Program. Anticipated Completion Date The corrective action plan is anticipated to be completed on or before August 31, 2026. Names of Contact People Responsible for Corrective Action Jeanne Cavalieri-Grover –Director of Fiancial Aid Thomas R. Cipriano, Jr. – Manager of Business Operations and Facilities Karen West – Coordinator of Student Billing Jade Jackman – Registrar

View Audit 402625

Finding 1216151 (2025-004)

Material Weakness 2025

Gratz College

PA

Special Tests & Provisions Subrecipient Monitoring Cash Management

Finding 2025-004 Corrective Action Plan The Finance team will collaborate with the Director of Financial Aid and the Registrar to strengthen the format of notifications so that credit balances are paid to the students or parent borrowers within the required timeframe as outlined in the Federal Direc...

Finding 2025-004 Corrective Action Plan The Finance team will collaborate with the Director of Financial Aid and the Registrar to strengthen the format of notifications so that credit balances are paid to the students or parent borrowers within the required timeframe as outlined in the Federal Direct Student Loans Program. The corrective action plan is anticipated to be completed on or before August 31, 2026. Names of Contact People Responsible for Corrective Action Jeanne Cavalieri-Grover –Director of Fiancial Aid Thomas R. Cipriano, Jr. – Manager of Business Operations and Facilities Karen West – Coordinator of Student Billing Jade Jackman – Registrar

View Audit 402625

Finding 1216150 (2025-001)

Material Weakness 2025

Dale County Board of Education

AL

Procurement, Suspension & Debarment

Views of Responsible Officials of the Auditee: The Board agreed with the finding. The Board will bid all future federally funded public works contracts in compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200....

Views of Responsible Officials of the Auditee: The Board agreed with the finding. The Board will bid all future federally funded public works contracts in compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.318 and the Code of Alabama 1975, Title 39.

View Audit 402618

Finding 1216149 (2025-003)

Material Weakness 2025

Greater Bridgeport Jewish Housing Corp.

CT

HUD Housing Programs Cash Management

The Agency will ensure that surplus cash calculations are prepared and reviewed timely, and that all components that impact the calculation are accurate and in accordance with GAAP. In addition, for any resulting calculations that indicate surplus cash exists, the Agency will remit the funds to the ...

The Agency will ensure that surplus cash calculations are prepared and reviewed timely, and that all components that impact the calculation are accurate and in accordance with GAAP. In addition, for any resulting calculations that indicate surplus cash exists, the Agency will remit the funds to the residual receipts account within 90 days of fiscal year end.

View Audit 402616

Finding 1216148 (2025-002)

Material Weakness 2025

Greater Bridgeport Jewish Housing Corp.

CT

HUD Housing Programs

The Agency will ensure that surplus cash calculations are prepared and reviewed timely, and that all components that impact the calculation are accurate and in accordance with GAAP. In addition, for any resulting calculations that indicate surplus cash exists, the Agency will remit the funds to the ...

The Agency will ensure that surplus cash calculations are prepared and reviewed timely, and that all components that impact the calculation are accurate and in accordance with GAAP. In addition, for any resulting calculations that indicate surplus cash exists, the Agency will remit the funds to the residual receipts account within 90 days of fiscal year end.

View Audit 402616

Finding 1216146 (2025-004)

Material Weakness 2025

Municipality of Juana Diaz

PR

Reporting

The Fiscal Year 2024-2025 Single Audit will be submitted as soon as the Single Audit Report be finally issued by the external auditors.

View Audit 402610

Finding 1216123 (2025-002)

Material Weakness 2025

Project Vida Health Center

TX

Reporting

Views of Responsible Officers: The Interim Chief Financial Officer acknowledges that the Federal Financial Reports (FFRs) were not submitted within the established reporting deadlines. The delay resulted primarily from administrative and staffing challenges, including turnover in key financial perso...

Views of Responsible Officers: The Interim Chief Financial Officer acknowledges that the Federal Financial Reports (FFRs) were not submitted within the established reporting deadlines. The delay resulted primarily from administrative and staffing challenges, including turnover in key financial personnel and delays in reconciliation of grant expenditures. Proposed Corrective Action: To address the failure to submit all required grant reports by established deadlines, the Organization will implement a corrective action plan focused on strengthening internal controls, accountability, and monitoring procedures. Management will assign designated staff responsible for preparing (Deputy CFO), reviewing, and submitting (CFO) all reports and establish a reporting calendar with automated reminders to ensure timely completion. Additional training will be provided to grants and finance personnel on federal reporting requirements and submission timelines. Supervisory review procedures will be enhanced to verify accuracy and completeness prior to submission, and periodic internal audits will be conducted to monitor compliance. The organization will also develop contingency procedures to address staff absences or unexpected delays to ensure all future reports are submitted accurately and on time in accordance with federal requirement. Name of Contact Person Responsible for Corrective Action: Marisol Rosas (CFO) Anticipated Completion Date: Comprehensive corrective action plan will be prepared by July 15th and implemented by July 31, 2026.

View Audit 402604

Finding 1216119 (2025-001)

Material Weakness 2025

Michigan Works! Southeast Consortium

MI

Allowable Costs / Cost Principles § 200.405

April 30, 2026 Finding Number: 2025-001: Significant Deficiency in Internal Control / Immaterial Noncompliance – Activities Allowed/Allowable Costs Finding Condition: Allowable costs charged to the grant were coded to an incorrect functional expense within the grant. Planned Corrective Action: Altho...

April 30, 2026 Finding Number: 2025-001: Significant Deficiency in Internal Control / Immaterial Noncompliance – Activities Allowed/Allowable Costs Finding Condition: Allowable costs charged to the grant were coded to an incorrect functional expense within the grant. Planned Corrective Action: Although the allowable cost sampled was charged to the correct federal cost category, it was inadvertently charged to the incorrect internal functional account code. We have instituted more rigorous reviews of all elements of account coding during the invoice review process prior to posting invoices to the Accounts Payable ledger. We also note that the cost was reported to the correct cost category on quarterly reports. Responsible Contact Person: Shamar Herron (Executive Director) Sherron@mwse.org Anticipated Completion Date: Effective Immediately Respectfully, Shamar Herron

View Audit 402596

Finding 1216114 (2025-002)

Material Weakness 2025

Michigan Works! Southeast Consortium

MI

Internal Control / Segregation of Duties Reporting Significant Deficiency

April 30, 2026 Finding Number: 2025-002: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Finding Condition: Quarterly reports selected for testing for WIOA Cluster and Temporary Assistance for Needy Families Cluster were submitted after the deadline. Planned Correct...

April 30, 2026 Finding Number: 2025-002: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Finding Condition: Quarterly reports selected for testing for WIOA Cluster and Temporary Assistance for Needy Families Cluster were submitted after the deadline. Planned Corrective Action: We have changed our timeline for quarterly reports so that all entries, posting, and certifications will occur prior on or before the reporting deadlines. Responsible Contact Person: Shamar Herron (Executive Director) Sherron@mwse.org Anticipated Completion Date: Effective Immediately Respectfully, Shamar Herron

View Audit 402596

Finding 1216066 (2025-002)

Material Weakness 2025

Baptist Health Deaconess Madisonville, Inc.

KY

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.303

Finding 2025-002 Federal Agency Name: Department of the Health and Human Services Program Name: Rural Healthcare Services Program Federal Financial Assistance Listing #93.912 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Finding...

Finding 2025-002 Federal Agency Name: Department of the Health and Human Services Program Name: Rural Healthcare Services Program Federal Financial Assistance Listing #93.912 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Finding Summary: BHD, LLC did not retain documentation of the review and approval of all direct expenditures allocated to the program. Responsible Individuals: Valarie Howard, CFO Corrective Action Plan: We have begun generating a report each pay period identifying any timecards that remain unapproved at the processing deadline. Payroll will proactively follow up with the responsible managers to obtain approval for any outstanding timecards identified in the report. Payroll will disburse a document to the responsible managers who must document why the approval was not made by the payroll deadline and that they approve the time that was presented on the timecard and paid out. Anticipated Completion Date: Action plan has been implemented immediately after finding was communicated to management (May 2026).

View Audit 402591

Finding 1216064 (2025-001)

Material Weakness 2025

Baptist Health Deaconess Madisonville, Inc.

KY

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

Finding 2025-001 Federal Agency Name: Department of the Health and Human Services Program Name: Rural Healthcare Services Program Federal Financial Assistance Listing #93.912 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: For a portion of...

Finding 2025-001 Federal Agency Name: Department of the Health and Human Services Program Name: Rural Healthcare Services Program Federal Financial Assistance Listing #93.912 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: For a portion of the year, BHD, LLC calculated their indirect cost rate based on the total grant budget and took an equal amount of that per month instead of calculating the indirect cost rate per direct expenditures for each month. When they started to calculate the indirect cost rate per direct expenditures for each month, they used the wrong cost pool per the budget and award. Responsible Individuals: Valarie Howard, CFO Corrective Action Plan: Historically, the indirect cost received by this grant has not been dependent of the direct expenditures. Based on verbal conversations with the HRSA grant project manager, requesting reimbursement for the indirect costs evenly over the year based on the budget submitted was acceptable. Therefore, the accounting treatment has been reflective of that. However, management agrees that recording the indirect cost based on the direct cost expenditures monthly is reasonable and appropriate and will make the change accordingly. The action plan was implemented immediately upon communication of the finding. Due to the timing of the prior year audit and communication of findings, the implementation of the action plan was mid- year during the current fiscal year resulting in a repetitive finding. Anticipated Completion Date: Action plan was implemented directly after issuance of prior year audit and communication of finding to management (March 2025).

View Audit 402591

Finding 1216062 (2025-002)

Material Weakness 2025

Town of Westerly, Rhode Island

RI

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Audit Finding Reference: 2025-002 Document Policies and Procedures Over Federal Awards Planned Corrective Action: - Perform a comprehensive review of existing federal award policies and procedures - Develop and formally document policies covering federal award administration, allowable costs, procur...

Audit Finding Reference: 2025-002 Document Policies and Procedures Over Federal Awards Planned Corrective Action: - Perform a comprehensive review of existing federal award policies and procedures - Develop and formally document policies covering federal award administration, allowable costs, procurement, cash management, subrecipient monitoring, reporting, and record retention Planned Implementation Date of Corrective Action: 1/1/2026 Person Resposible for Corrective Action: Finance Director/Senior Accountant Grant Administrator

View Audit 402590

Finding 1216057 (2025-003)

Material Weakness 2025

Town of Westerly, Rhode Island

RI

Reporting Internal Control / Segregation of Duties

Audit Finding Reference: 2025-003 Improve Compliance and Controls Over Reporting Planned Corrective Action: - Hire new position to help with grant reporting - Implement formal management review and approval processes for federal award transactions and reports - Create a centralized location for gran...

Audit Finding Reference: 2025-003 Improve Compliance and Controls Over Reporting Planned Corrective Action: - Hire new position to help with grant reporting - Implement formal management review and approval processes for federal award transactions and reports - Create a centralized location for grant documentation, policies, and supporting records Planned Implementation Date of Corrective Action: New position - 7/1/2026 All other actions- Person Resposible for Corrective Action: Grant Administrator Additional grant position Finance will assist

View Audit 402590

Finding 1216048 (2025-001)

Material Weakness 2025

Wenatchee School District No. 246

WA

Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and eligibility requirements. Name, address, and telephone of District contact person: Karen Walters 235 Sunset Ave Wenatchee, WA 98801 (509) 663-8161 Corrective...

Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and eligibility requirements. Name, address, and telephone of District contact person: Karen Walters 235 Sunset Ave Wenatchee, WA 98801 (509) 663-8161 Corrective action the auditee plans to take in response to the finding: Time-and-Effort The district will update time-and-effort forms to reflect actual work time. During this audit, the district implemented a regular time-and-effort review schedule to ensure the district is complying with requirements. Eligibility The district will allocate school funding based on the grant application’s school eligibility ranking. Additionally, the district will allocate carryover funding based on the ranking allocation. During the school year, the district will periodically review budget aligns with the eligibility ranking. Anticipated date to complete the corrective action: Summer 2026

View Audit 402585

Finding 1216047 (2025-004)

Material Weakness 2025

Communities in Schools of the Dallas Region, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding 2025-004: Allowable Costs – Material Weakness in Internal Controls Over Compliance and Compliance Finding Summary of Finding: Duplicate charges were identified within grant reimbursement submissions across reimbursement periods. Management Response During FY2025, grant reimbursement review p...

Finding 2025-004: Allowable Costs – Material Weakness in Internal Controls Over Compliance and Compliance Finding Summary of Finding: Duplicate charges were identified within grant reimbursement submissions across reimbursement periods. Management Response During FY2025, grant reimbursement review procedures were not sufficiently standardized to consistently identify duplicate charges submitted across reimbursement periods. Management is currently evaluating and formalizing enhanced grant reimbursement review workflows designed to improve consistency of review and reduce the risk of duplicate charges within reimbursement submissions. Planned procedures include reconciliation of reimbursement schedules to the general ledger, review of previously submitted reimbursement activity prior to submission of subsequent requests, and clarification of review responsibilities between management and the outsourced accounting team. Management is in the process of documenting these procedures and plans to implement the enhanced review workflow as soon as practicable. Separately, as part of ongoing remediation and compliance monitoring efforts, management has implemented a recurring quarterly Grant Utilization Review process intended to improve oversight of reimbursement activity, grant utilization, and reconciliation procedures across reimbursement periods. The first review meeting is scheduled for June 2026.

View Audit 402576

Finding 1216046 (2025-002)

Material Weakness 2025

Communities in Schools of the Dallas Region, Inc.

TX

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Summary of Finding: Supporting documentation for certain grant-related expenditures could not be located during compliance testing. Management Response The Organization maintained procedures requiring supporting documentation for grant-related expenditures during FY2025; however, supporting document...

Summary of Finding: Supporting documentation for certain grant-related expenditures could not be located during compliance testing. Management Response The Organization maintained procedures requiring supporting documentation for grant-related expenditures during FY2025; however, supporting documentation was not consistently centralized or retained in a manner that allowed for efficient retrieval during audit testing. Management has since implemented centralized electronic document retention procedures for invoices, grant support, reimbursement documentation, and related approvals. Responsibilities for maintaining and reviewing grant documentation have been clarified between management and the outsourced accounting team to improve accountability and consistency of execution. In addition, grant reimbursement support is now reviewed prior to submission and retained electronically to strengthen ongoing compliance monitoring and audit support procedures. Management has also developed and implemented a recurring Grant Utilization Review meeting process designed to support periodic review of grant activity, supporting documentation, reimbursement status, and compliance-related matters. The first quarterly review meeting is scheduled for June 2026.

View Audit 402576

Finding 1216045 (2025-001)

Material Weakness 2025

Communities in Schools of the Dallas Region, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Summary of Finding: Documentation evidencing management approval was not available for certain expenditures selected during compliance testing. Management Response The Organization maintained procedures requiring management approval of invoices and expenditures during FY2025; however, documentation ...

Summary of Finding: Documentation evidencing management approval was not available for certain expenditures selected during compliance testing. Management Response The Organization maintained procedures requiring management approval of invoices and expenditures during FY2025; however, documentation evidencing approval was not consistently retained during periods of staffing transition and operational change. Management has since enhanced and centralized invoice approval workflows within Accounting Seed to improve consistency of approval documentation retention. Approval responsibilities have been clarified by department and management level, and supporting approval documentation is now maintained electronically within the accounting workflow system. Management has also reinforced approval and documentation retention expectations with department leadership and accounting personnel and implemented periodic review procedures to improve ongoing compliance with internal policies and grant requirements.

View Audit 402576

Finding 1216041 (2025-002)

Material Weakness 2025

Project Vida Health Center

TX

Reporting

Views of Responsible Officers: The Interim Chief Financial Officer acknowledges that the Federal Financial Reports (FFRs) were not submitted within the established reporting deadlines. The delay resulted primarily from administrative and staffing challenges, including turnover in key financial perso...

Views of Responsible Officers: The Interim Chief Financial Officer acknowledges that the Federal Financial Reports (FFRs) were not submitted within the established reporting deadlines. The delay resulted primarily from administrative and staffing challenges, including turnover in key financial personnel and delays in reconciliation of grant expenditures. Proposed Corrective Action: To address the failure to submit all required grant reports by established deadlines, the Organization will implement a corrective action plan focused on strengthening internal controls, accountability, and monitoring procedures. Management will assign designated staff responsible for preparing (Deputy CFO), reviewing, and submitting (CFO) all reports and establish a reporting calendar with automated reminders to ensure timely completion. Additional training will be provided to grants and finance personnel on federal reporting requirements and submission timelines. Supervisory review procedures will be enhanced to verify accuracy and completeness prior to submission, and periodic internal audits will be conducted to monitor compliance. The organization will also develop contingency procedures to address staff absences or unexpected delays to ensure all future reports are submitted accurately and on time in accordance with federal requirement. Name of Contact Person Responsible for Corrective Action: Marisol Rosas (CFO) Anticipated Completion Date: Comprehensive corrective action plan will be prepared by July 15th and implemented by July 31, 2026.

View Audit 402571

Corrective Action Plans

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