Corrective Action Plans

Finding 1168738 (2025-001)

Material Weakness 2025

NC

HUD Housing Programs Eligibility

Finding # 2025-001- Finding Description: As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the Authority to verify income eligibility (24 CFR sections 5. 2301 5. 6091 982.516) Corrective A...

Finding # 2025-001- Finding Description: As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the Authority to verify income eligibility (24 CFR sections 5. 2301 5. 6091 982.516) Corrective Action Plan: WHA prioritized and immediately completed all annual recertifications that were overdue, implemented standard operating procedures to initiate annual reexaminations 120 days before the tenant's anniversary date, ensured all relevant staff are properly trained on HUD requirements, and established a monitoring system to track the status of all upcoming annual recertifications. Anticipated Completion Date: Completed Contact Person: Name, Title: Belinda Kahl, Executive Director Address: 48 Chestnut Park Drive, Waynesville NC 28786 Phone#: 828-456-6377 Contact Person Signature: ~d-{

View Audit 380802

Finding 1168735 (2025-001)

Material Weakness 2025

Mount Markham Central School District

NY

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430

CORRECTIVE ACTION PLAN Finding 2025-001 – Allowable Costs The District concurs with the finding 2025-001. Corrective Action: The District will implement the following corrective actions to be completed by September 30, 2025: 1.The District will develop and implement new written policies and procedur...

CORRECTIVE ACTION PLAN Finding 2025-001 – Allowable Costs The District concurs with the finding 2025-001. Corrective Action: The District will implement the following corrective actions to be completed by September 30, 2025: 1.The District will develop and implement new written policies and procedures for time and effort reporting. 2.All grant-funded employees will receive training on the new procedures. 3.The District will implement a new system to track and certify employee time. Contact Person: Lou D’Ambro, School Business Administrator (315) 822-2826 ldambro@mmcsd.org

View Audit 380783

Finding 1168733 (2025-002)

Material Weakness 2025

Mississippi Home Corporation

MS

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

2025 –002 Reporting Program: Homeowner Assistance Fund Assistance Listing Number 21.026 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: Management will implement procedures to ensure the timely and accurate submission of Homeowner Assistance Fund (HAF...

2025 –002 Reporting Program: Homeowner Assistance Fund Assistance Listing Number 21.026 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: Management will implement procedures to ensure the timely and accurate submission of Homeowner Assistance Fund (HAF) Quarterly and Annual Performance Reports. Reporting deadlines are tracked on the Corporation’s federal reporting and compliance calendar, with oversight by the AVP of Grants Compliance and Reporting, who actively monitors reporting progress and coordinates reconciliation of financial data between the HAF Program Manager and Accounting. The AVP of Grants Compliance and Reporting reviews each completed report for accuracy and completeness, signs and dates the report, and submits it to the SVP of Federal Grants for final review and approval. The HAF Program Manager provides confirmation of successful submission through the U.S. Treasury portal. These procedures will be incorporated into the HAF Program Manual. Anticipated Completion Date: March 31, 2026

View Audit 380781

Finding 1168732 (2025-006)

Material Weakness 2025

Vienna Public School District #55

IL

Finding Type: Material Weakness (84.010). Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend the Superintendent approve all timesheets and the approval is documented and maintained. Corrective Action: The Superintendent will begin to document his approval on all times...

Finding Type: Material Weakness (84.010). Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend the Superintendent approve all timesheets and the approval is documented and maintained. Corrective Action: The Superintendent will begin to document his approval on all timesheets. Proposed Completion Date: Immediately.

View Audit 380780

Finding 1168731 (2025-005)

Material Weakness 2025

Vienna Public School District #55

IL

Reporting

Finding Type: Non-Compliance (84.010). Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend the District complete the required semi-annual certifications or time and effort logs for each employee who has time allocated to a grant. Corrective Action: The District will be...

Finding Type: Non-Compliance (84.010). Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend the District complete the required semi-annual certifications or time and effort logs for each employee who has time allocated to a grant. Corrective Action: The District will begin completing the necessary semi-annual certifications or time and effort distribution records. Proposed Completion Date: Immediately.

View Audit 380780

Finding 1168728 (2025-004)

Material Weakness 2025

Vienna Public School District #55

IL

Finding Type: Material Weakness (10.553 and 10.555). Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend the District monitor the profit made by the food service program. All expenditures used to operate the food service program should be charged to the program. In add...

Finding Type: Material Weakness (10.553 and 10.555). Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend the District monitor the profit made by the food service program. All expenditures used to operate the food service program should be charged to the program. In addition, the District needs to adopt a plan to spend the accumulated cash reserves. Corrective Action: The District will continue to allocate indirect costs to eliminate the surplus. Proposed Completion Date: Immediately.

View Audit 380780

Finding 1168717 (2025-004)

Material Weakness 2025

City of Humboldt

IA

Special Tests & Provisions

The City will establish a policy for the use of airport revenue.

View Audit 380755

Finding 1168716 (2025-001)

Material Weakness 2025

City of Raleigh

NC

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2025-001, Significant Deficiency – Reporting - ERA Corrective Action Plan: Goal: To ensure required reporting to grantors has a defined review process including a preparer, reviewer and an approver to validate accuracy and compliance with data and information submitted to maintain compliance...

Finding 2025-001, Significant Deficiency – Reporting - ERA Corrective Action Plan: Goal: To ensure required reporting to grantors has a defined review process including a preparer, reviewer and an approver to validate accuracy and compliance with data and information submitted to maintain compliance with federal requirements. Plan: Staff is finalizing a formal written review policy which includes compliance components such as timely draft circulation, an independent review, checklists and documented approvals. Once the policy is finalized, training will be provided to staff on the new requirements to ensure consistent application across all grantor reporting cycles. Responsible Party: Housing and Community Development Timeframe: All elements of the Corrective Action Plan will be implemented by March 31, 2026.

View Audit 380751

Finding 1168714 (2025-001)

Material Weakness 2025

Montreat College

NC

Student Financial Aid

2025-001 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2025 Condition Found...

2025-001 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2025 Condition Found 4 of the 40 student files (10%) we examined, we noted the students were not properly awarded Direct loans. We consider this condition to be a significant deficiency relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2024-004. Statistical sampling was not used in making sample selections. Corrective Action Plan To address this finding, the Student Financial Services (SFS) team has implemented a Quality Assurance process designed to reconcile discrepancies between institutional and federal records: • Quality Assurance selection sets have been created to reconcile student grade level in Jenzabar with the grade level on the ISIR. • These QA queries will be run at multiple control points: o Prior to awarding Direct Loans o Prior to disbursement o At strategic intervals during the term to catch any subsequent changes • Identified discrepancies will be reviewed and corrected before aid is disbursed to ensure compliance with federal eligibility requirements. Responsible Person for Corrective Action Plan Deb Beck Implementation Date of Corrective Action Plan 10/1/2025

View Audit 380724

Finding 1168713 (2025-002)

Material Weakness 2025

Montreat College

NC

Student Financial Aid

2025-002 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2025 Condition Found...

2025-002 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2025 Condition Found The Organization did not accurately complete refund calculations for 2 out of 9 students (22.2%) tested that both required post-withdrawal disbursements. For one of these students, the College did not notify the student of the post-withdrawal disbursement of Federal Direct Loans before it was applied to the student’s account. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2024-007. Corrective Action Plan To ensure accuracy and compliance going forward, the Student Financial Services (SFS) team will implement the following corrective actions: • Establish a double-layer review process for all post-withdrawal disbursements. • Each PWD calculation and notification will undergo an initial entry review by the staff member completing the R2T4 and a secondary accuracy check by a separate staff member prior to submission and disbursement. • This layered review is intended to catch and correct data entry errors prior to finalization. Responsible Person for Corrective Action Plan Deb Beck Implementation Date of Corrective Action Plan 10/1/2025

View Audit 380724

Finding 1168711 (2025-003)

Material Weakness 2025

Montreat College

NC

Student Financial Aid Reporting

2025-003 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2025 Condition Found...

2025-003 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2025 Condition Found In our testing of student files, three out of 40 students (7.5%) had enrollment statuses not timely or accurately reported to NSLDS. We consider this finding to be an instance of noncompliance in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2024-008. Corrective Action Plan To address these deficiencies and ensure timely and accurate reporting going forward, the Registrar’s Office has implemented a comprehensive set of actions: • System & Process Review: In early October 2025, a review was conducted of the October NSLDS reporting file due to a Jenzabar bug. That process identified both procedural and software issues impacting data accuracy. • Staff Training: On October 9, 2025, targeted training was provided to the Registrar’s team on the Jenzabar support ticket recommendations and process findings, strengthening staff understanding of reporting requirements and workflows. • Jenzabar Collaboration: The College is actively working with Jenzabar support through the June and September tickets to resolve data discrepancies and implement best practices for future reporting cycles. • Internal Reporting Development: Montreat will create internal reports to identify discrepancies between the “NSC Detail” table and student term tables, enabling proactive error correction before NSLDS submission. • Ongoing Monitoring: This will remain an ongoing process improvement initiative as the team continues to refine validation checks, strengthen internal controls, and leverage Jenzabar system updates to improve accuracy and timeliness. Responsible Person for Corrective Action Plan Kandi Molder Implementation Date of Corrective Action Plan 1/31/2026

View Audit 380724

Finding 1168706 (2025-003)

Material Weakness 2025

Casper Community College District

WY

Student Financial Aid § 200.208 § 200.339

2025-003: Student Financial Audit Cluster - Special Tests and Provisions: Disbursements to, or on Behalf of, Students (Significant Deficiency) Corrective Action: The College updated its award notification process, which took effect for the Spring 2025 term. All current and future award notifications...

2025-003: Student Financial Audit Cluster - Special Tests and Provisions: Disbursements to, or on Behalf of, Students (Significant Deficiency) Corrective Action: The College updated its award notification process, which took effect for the Spring 2025 term. All current and future award notifications now comply with 34 CFR 668.165(a)(1). Including the required information regarding when Title IV funds will be disbursed. Referencing the academic calendar, which clearly identifies the official disbursement dates for the term. To prevent recurrence of this finding, the College has implemented the following permanent measures: • Revised Award Notification Templates: All digital and physical award notification templates have been permanently updated to include dedicated fields for the disbursement date or a direct, clear reference to where the student can find the disbursement schedule. • Enhanced Pre-Release Compliance Review: A mandatory two-step review process has been added to the award notification workflow. This step verifies that all notifications meet the “amount, how, and when” Title IV disclosure requirements before they are sent to students. • Mandatory Staff Training: All Financial Aid staff have received and will receive annual training refreshers on the current federal notification requirements, specifically emphasizing the timing of disbursement disclosure, and the use of the updated, compliant templates. • Ongoing Monitoring and Internal Audits: The College will implement a quarterly internal review process where a sample of student award notifications will be checked for accuracy and full compliance with 34 CFR 668.165(a)(1) to ensure sustained adherence. Anticipated Completion Date: 6/30/2026 Contact Person: Joyce Lubeck-Sonenberg

View Audit 380705

Finding 1168705 (2025-002)

Material Weakness 2025

Casper Community College District

WY

Student Financial Aid Reporting § 200.208 § 200.339

2025-002: Student Financial Audit Cluster - Reporting (Significant Deficiency) Corrective Action: The College has taken the following actions to implement the required additional control and ensure accurate tuition and fees reporting in the FISAP. • Systemic Data Isolation Control: The College has c...

2025-002: Student Financial Audit Cluster - Reporting (Significant Deficiency) Corrective Action: The College has taken the following actions to implement the required additional control and ensure accurate tuition and fees reporting in the FISAP. • Systemic Data Isolation Control: The College has collaborated with its Institutional Research and Business Office staff to develop and implement a new report or query within the Student Information System (SIS). – This new control will automatically isolate and extract tuition and fees revenue only for students who meet the Section D criteria (regular students enrolled in credit-bearing classes). – This ensures that non-eligible tuition (e.g., non-credit, high school) is systematically excluded from the FISAP input data. • Segregation of Duties and Dual Review: The process for FISAP preparation has been revised to include a required dual-review step: – The Financial Aid Office will prepare the draft FISAP data using the new controlled data isolation report. – The Controller will perform a mandatory secondary verification of the total tuition and fee revenue reported in Part II, Section E, against the specific data extracted by the new systemic report. • Training and Procedure Documentation: Financial Aid and Business Office staff involved in the reporting process have been trained on the updated FISAP instructions and the mandatory use of the new systemic control to calculate Section E tuition and fees. The new control procedure has been documented in the College’s official FISAP preparation manual. Each different entity has the detailed instructions from the FISAP information. Anticipated Completion Date: 9/30/2025 Contact Person: Joyce Lubeck-Sonenberg

View Audit 380705

Finding 1168701 (2025-004)

Material Weakness 2025

Casper Community College District

WY

Student Financial Aid Eligibility Reporting § 200.208 § 200.339

2025-004: Student Financial Audit Cluster - Special Tests and Provisions: Enrollment Reporting (Significant Deficiency) Corrective Action: Casper College will implement a multifaceted plan to ensure compliance with enrollment reporting requirements under 34 CFR 690.83, 34 CFR 685.309, and NSLDS guid...

2025-004: Student Financial Audit Cluster - Special Tests and Provisions: Enrollment Reporting (Significant Deficiency) Corrective Action: Casper College will implement a multifaceted plan to ensure compliance with enrollment reporting requirements under 34 CFR 690.83, 34 CFR 685.309, and NSLDS guidelines. Key corrective steps include: • Policy Revision: Formally updating institutional policies (Sections 10 and 3.11) to clarify and align the reporting roles of the Registrar and Financial Aid, mandating specific timelines for all status changes, including withdrawals. • Strengthened Internal Controls: Establishing a mandatory dual-verification process for withdrawal effective dates and R2T4 alignment and implementing weekly NSLDS monitoring by Financial Aid and monthly Registrar–Financial Aid reconciliation meetings. • Documentation and Training: Improving documentation standards, including a centralized digital archive, and providing mandatory joint cross-office training on NSLDS rules, SSCR error resolution, and accurate, effective date determination. Anticipated Completion Date: 4/30/2026 Contact Person: Joyce Lubeck-Sonenberg

View Audit 380705

Finding 1168697 (2025-001)

Material Weakness 2025

School District of Hartford Jt. No. 1

WI

Internal Control / Segregation of Duties

The Director of Business Services will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly basis the Director of Business Services holds business office meetings with his staff to review opportunities for continuous improvement within the busi...

The Director of Business Services will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly basis the Director of Business Services holds business office meetings with his staff to review opportunities for continuous improvement within the business office. The Director of Business Services also reviews financial activity on a monthly basis for any material discrepancies in the accounts. After the checks are approved, they are mailed out. In prior years, the Board Finance Committee randomly pulled checks for review. Current practice is that all Board members get a copy of the check register for the period between board meetings and ask questions about any expenditures they want additional information for. All expense reports are currently being countersigned. The budget to actual comparisons are reviewed by the Board at least annually, but it is not on based on a set schedule. The Director of Business Services provides financial updates to the Board of Education on a monthly basis. The Director of Business Services reviews employee contracts (professional staff) and rates of pay (non-professional staff) to ensure the correct rate is being paid to each employee. District is willing to accept the risk.

View Audit 380677

Finding 1168695 (2025-005)

Material Weakness 2025

Harding University, Inc.

AR

Student Financial Aid Reporting

Management has implemented controls to ensure that all students receiving only failing grades ("all F") at the end of the semester are evaluated for potential R2T4 calculations.

View Audit 380668

Finding 1168694 (2025-004)

Material Weakness 2025

Harding University, Inc.

AR

Student Financial Aid Reporting

Management has implemented controls to ensure that all students receiving only failing grades ("all F") at the end of the semester are evaluated for potential R2T4 calculations.

View Audit 380668

Finding 1168693 (2025-002)

Material Weakness 2025

Harding University, Inc.

AR

Student Financial Aid Reporting

Management has implemented controls to ensure that all students receiving only failing grades ("all F") at the end of the semester are evaluated for potential R2T4 calculations.

View Audit 380668

Finding 1168692 (2025-003)

Material Weakness 2025

Harding University, Inc.

AR

Student Financial Aid Reporting

As of August 2025, management has implemented controls to monitor student enrollment statuses and ensure the timeliness and accuracy of NSLDS reporting.

View Audit 380668

Finding 1168691 (2025-001)

Material Weakness 2025

Harding University, Inc.

AR

Student Financial Aid Reporting

As of August 2025, management has implemented controls to monitor student enrollment statuses and ensure the timeliness and accuracy of NSLDS reporting.

View Audit 380668

Finding 1168680 (2025-001)

Material Weakness 2025

Lake Erie College

OH

Student Financial Aid

Planned Corrective Action: Lake Erie College continues to review its operations and explore new partnerships to improve its financial performance. Some examples include: • Expanding marketing efforts to include high school Sophomores and Juniors creating a three-year enrollment funnel for the first ...

Planned Corrective Action: Lake Erie College continues to review its operations and explore new partnerships to improve its financial performance. Some examples include: • Expanding marketing efforts to include high school Sophomores and Juniors creating a three-year enrollment funnel for the first time in college history. • Increase net tuition revenue by re-modeling financial aid strategies. • Eliminate academic programs and related faculty personnel for majors with declining enrollment. • Maximize enrollment in the new, market-savvy majors added for fiscal year 2026. • Make a comprehensive 9% cut to the fiscal year 2026 unrestricted operating budget. • Enforcing our residency requirement and meal plan enrollment to meet our budgeted revenue from auxiliaries. • Solicit grants from state, county, and local government agencies for facility projects and scholarship awards. • Continue to increase fundraising projections by engaging new donors and board members. Anticipated Completion Date: The elimination of academic programs and related faculty personnel took place at the end of the Spring 2025 term. The other items will be ongoing throughout the fiscal year. Responsible Contact Person: Jacalyn Kovach, Vice President of Finance

View Audit 380660

Finding 1168674 (2025-001)

Material Weakness 2025

The Village for Families and Children, Inc. and Subsidiaries

CT

Procurement, Suspension & Debarment

U.S. Department of Health and Human Services Maternal, Infant and Early Childhood Home Visiting Grant Program – Assistance Listing No. 93.870 Congressional Directives Grant Program – Assistance Listing No. 93.493 Recommendation: Develop and implement an internal control framework that ensures retent...

U.S. Department of Health and Human Services Maternal, Infant and Early Childhood Home Visiting Grant Program – Assistance Listing No. 93.870 Congressional Directives Grant Program – Assistance Listing No. 93.493 Recommendation: Develop and implement an internal control framework that ensures retention of evidence documenting the procedures performed to verify that vendors are not suspended, debarred, or otherwise excluded from conducting business before The Village for Families & Children, Inc. and Subsidiaries procuring their services. Program management should either obtain certifications from applicable vendors or maintain sufficient documentation of their review of the System for Award Management (SAM) website. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Village will establish a standardized process to retain proof of its suspension and debarment review. Compliance with the debarment regulations will be achieved by one of the following methods: 1.) Capturing a screenshot of the verification performed on the System of Award Management (SAM) Exclusions database at SAM.gov, 2.) Obtaining a certification from the entity, or 3.) Including a clause or condition in the agreement related to the covered transaction. The compliance requirements and procedures will be communicated to both Leadership and Finance teams. All supporting documentation will be retained either within the Finance Department or in the respective program records. Name(s) of the contact person(s) responsible for corrective action: Marjorie Loring Planned completion date for corrective action plan: January 31, 2026

View Audit 380650

Finding 1168669 (2025-001)

Material Weakness 2025

Belmont Housing Associates, Inc.

CO

Cash Management HUD Housing Programs

Management should ensure surplus cash is calculated in a timely matter in order to make any required deposit to the residual receipts account

View Audit 380644

Finding 1168667 (2025-001)

Material Weakness 2025

School District of Lomira

WI

Internal Control / Segregation of Duties

In response, the District agrees and intends to continue to provide supervision and monitor accounting information and operations including obtaining explanations for variances from unexpected results and work to increase segregation of duties. In addition to monthly review and Board approval of the...

In response, the District agrees and intends to continue to provide supervision and monitor accounting information and operations including obtaining explanations for variances from unexpected results and work to increase segregation of duties. In addition to monthly review and Board approval of the voucher list, detailed check register, and itemized revenue and expenditure statements relative to the yearly approved district budget, the Administrator will also review the monthly bank reconciliations, payroll records, and accounting information to determine if expectations are being met, as well as to obtain explanations for any variances.

View Audit 380638

Finding 1168665 (2025-002)

Material Weakness 2025

Sullivan Community Unit School District 300

IL

Procurement, Suspension & Debarment School Nutrition Programs Significant Deficiency

Monitoring of federal compliance information by management and the Board of Education will continue at the District. The District will verify vendors are not suspended or debarred prior to entering into covered transactions.

View Audit 380636

Corrective Action Plans

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