Corrective Action Plans

Finding 1182367 (2025-002)

Material Weakness 2025

NH

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

2025-002 Special Education Cluster - Assistance Listing Number 84.027, 84.173 Recommendation: We recommend procedures be strengthened to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Explanation of disagreement with audit finding:...

2025-002 Special Education Cluster - Assistance Listing Number 84.027, 84.173 Recommendation: We recommend procedures be strengthened to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will implement procedures to ensure that expenditures charged to federal awards are incurred within the approved period of performance in accordance with 2 CFR §§ 200.308, 200.309, and 200.403. The School Department will enhance its grant monitoring procedures by maintaining a tracking schedule of grant periods of performance and reviewing invoices and payment requests for compliance with grant award dates prior to processing. School Department Finance staff will also provide guidance to departments administering grants to ensure expenditures are incurred and submitted within the allowable grant period. These procedures will strengthen internal controls and reduce the risk of expenditures being charged outside the approved period of performance. Name(s) of the contact person(s) responsible for corrective action: Brian Cisneros, Business Administrator Planned completion date for corrective action plan: Implemented immediately and effective for all current and future federal awards.

View Audit 393804

Finding 1182365 (2025-001)

Material Weakness 2025

City of Portsmouth

NH

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

2025-001 Special Education Cluster - Assistance Listing Number 84.027, 84.173 Recommendation: We recommend procedures be strengthened to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audi...

2025-001 Special Education Cluster - Assistance Listing Number 84.027, 84.173 Recommendation: We recommend procedures be strengthened to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will implement procedures to ensure time and effort certifications are completed in a timely manner for all payroll costs charged to federal awards in accordance with 2 CFR 200.430. The School Department will establish a standardized process requiring employees and supervisors to complete and approve certifications within a defined timeframe following the applicable payroll period. The School Department will maintain a tracking mechanism to monitor completion and will perform periodic reviews to ensure certifications are submitted timely and accurately to reflect the employee’s total activity. Departments will be notified of any missing or late certifications and required to submit documentation promptly. These procedures will strengthen internal controls and ensure compliance with federal documentation requirements. Name(s) of the contact person(s) responsible for corrective action: Brian Cisneros, Business Administrator Planned completion date for corrective action plan: Implemented immediately and effective for all current and future federal awards.

View Audit 393804

Finding 1182363 (2025-001)

Material Weakness 2025

Wesleyan University

CT

Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Upon identification of the configuration error, the University corrected its National Student Clearinghouse (NSC) file submission settings to ensure enrollment status changes are properly processed and transmitted to NSLDS. The University has implemented a new monitoring control whereby an employee ...

Upon identification of the configuration error, the University corrected its National Student Clearinghouse (NSC) file submission settings to ensure enrollment status changes are properly processed and transmitted to NSLDS. The University has implemented a new monitoring control whereby an employee independent of the enrollment reporting function performs a review of NSLDS to verify that data submitted through NSC has been accurately and timely transmitted in accordance with required timeframes. This control is designed to provide timely detection of any future transmission failures and ensure corrective action is taken within the required reporting windows.

View Audit 393798

Finding 1182361 (2025-002)

Material Weakness 2025

Town of Montgomery, Vermont

VT

Material Weakness Reporting Internal Control / Segregation of Duties

2025-002 Material Weakness in Internal Control over financial Reporting – Lacks Ability to Prepare Financial Statements Recommendation: We recommend that management assess the time requirements of the Treasurer position and the capabilities of accounting employees and either (a) develop a training p...

2025-002 Material Weakness in Internal Control over financial Reporting – Lacks Ability to Prepare Financial Statements Recommendation: We recommend that management assess the time requirements of the Treasurer position and the capabilities of accounting employees and either (a) develop a training program to ensure that they obtain the skills and knowledge necessary to prepare financial statements in accordance with GAAP or (b) hire accounting personnel with the requisite knowledge and skill to do so. . Action Taken: We have assessed the time requirements of the Treasurer position given the changes to the growing amount of funding sources the town now has and The Town has hired support for the Treasurer. In addition, courses were taken in Audit, Single Audit and Grants Training, Fiscal Year End Considerations and Preparations and Put the Fun in Fund Balance. Person Responsible: Erin Walsh, Treasurer Anticipated Completion Date: 12/31/25

View Audit 393795

Finding 1182360 (2025-001)

Material Weakness 2025

Town of Montgomery, Vermont

VT

Material Weakness Reporting Internal Control / Segregation of Duties

2025-001 Material Weakness in Internal Control over financial Reporting – Material Adjusting Journal Entries Recommendation: Management has discussed the reporting differences and is now familiar with the proper and timely accounting for these transactions Action Taken: The Town feels that this is a...

2025-001 Material Weakness in Internal Control over financial Reporting – Material Adjusting Journal Entries Recommendation: Management has discussed the reporting differences and is now familiar with the proper and timely accounting for these transactions Action Taken: The Town feels that this is an isolated instances due to the increased funding sources during the year. These instances are due to non-routine events over the course of the year. The town feels as though this will not be an issue in the future as it has now developed an understanding of the implications of material adjustments and has increased documentation standards and processes to reduce future occurrences. Person Responsible: Erin Walsh, Treasurer Anticipated Completion Date: 12/31/25

View Audit 393795

Finding 1182353 (2025-001)

Material Weakness 2025

Fayette County

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN March 19, 2026 To: U.S. Department of Transportation Fayette County respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52...

CORRECTIVE ACTION PLAN March 19, 2026 To: U.S. Department of Transportation Fayette County respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2025. The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Transportation: Federal Assistance Listing Number 20.205: Highway Planning and Construction Internal control deficiency: See Finding 2025-001 Recommendation: The County should review the operating procedures of the County offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. While we do recognize that the County is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. Anticipated Date of Completion: June 30, 2026.

View Audit 393790

Finding 1182352 (2025-001)

Material Weakness 2025

Lutheran Community Services Northwest

WA

Allowable Costs / Cost Principles § 200.438

Finding 2025-001 Significant deficiency in internal control in internal control over compliance with allowable costs/cost principles requirements. Contact Person(s): Nicholas Lee, Chief Financial Officer Corrective action planned: Management has enhanced internal controls within the expense reportin...

Finding 2025-001 Significant deficiency in internal control in internal control over compliance with allowable costs/cost principles requirements. Contact Person(s): Nicholas Lee, Chief Financial Officer Corrective action planned: Management has enhanced internal controls within the expense reporting platform by adding additional key trigger words designed to flag potentially unallowable costs. These automated alerts prompt users to review and validate whether a charge is allowable or unallowable prior to submission. In addition, the Finance Department will implement mandatory annual training sessions for managers and above to reinforce allowable costs principles and expense documentation requirements. Updated reference materials included written guidance will be published on the Finance Department intranet for ongoing access by staff. These actions are intended to strengthen preventative controls, improve user awareness, and reduce the risk of unallowable costs being charged to federal and other restricted funding sources. Anticipated completion date: August 31, 2026

View Audit 393787

Finding 1182347 (2025-003)

Material Weakness 2025

Lutheran Community Services Northwest

WA

Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking § 200.306

Finding 2025-003 Significant deficiency in internal controls over compliance and instance of noncompliance related to matching requirements. Contact Person(s): Nicholas Lee, Chief Financial Officer Corrective action planned: Management identified that the required matching report was not submitted t...

Finding 2025-003 Significant deficiency in internal controls over compliance and instance of noncompliance related to matching requirements. Contact Person(s): Nicholas Lee, Chief Financial Officer Corrective action planned: Management identified that the required matching report was not submitted to the funder in accordance with the grant deliverable requirements. The organization has since reviewed the grant agreement to ensure full understanding of all reporting and matching obligations. Corrective actions have been implemented. A centralized grant compliance checklist has been developed to outline all required deliverables, including matching report deadlines. Matching requirements have been incorporated into the organization’s grant reporting calendar with reminder controls in place. Responsibility for tracking and submitting match documentation has been formally assigned to designated Finance personnel, with supervisory review prior to submission. These measures strengthen internal controls over grant compliance and are designed to ensure timely submission of all required matching documentation going forward. Anticipated completion date: Implemented as of December 31, 2025

View Audit 393787

Finding 1182346 (2025-002)

Material Weakness 2025

Lutheran Community Services Northwest

WA

Procurement, Suspension & Debarment Questioned Costs Allowable Costs / Cost Principles § 200.318 § 200.319 § 200.326

Finding 2025-002 Significant deficiency in internal control over compliance with procurement procedures meeting the requirements of 2 CFR Part 200. Contact Person(s): Nicholas Lee, Chief Financial Officer Corrective action planned: Management will revise the organization's procurement policy to amen...

Finding 2025-002 Significant deficiency in internal control over compliance with procurement procedures meeting the requirements of 2 CFR Part 200. Contact Person(s): Nicholas Lee, Chief Financial Officer Corrective action planned: Management will revise the organization's procurement policy to amend the current dollar threshold, which was determined to be overly restrictive and inconsistent with operational needs and federal procurement standards under 2 CFR Part 200. The updated threshold will align with the Uniform Guidance requirements and provide clear guidance for competitive procurement processes. In addition, the organization will implement a standardized Vendor Justification Form. This form will be required for applicable purchases and will document the rationale for vendor selection, including the price analysis, sole source justification (if applicable), and confirmation that the procurement procedures were followed in accordance with federal requirements. These corrective actions are intended to strengthen internal controls over procurement, improve documentation consistency, and ensure compliance with 2 CFR 200 requirements. Anticipated completion date: August 31, 2026

View Audit 393787

Finding 1182332 (2025-001)

Material Weakness 2025

Myers Senior Residence, Inc. Hud Project No. 031-Ee074

NJ

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Department of Housing and Urban Development Myers Senior Residence, Inc. HUD Project No. 031-EE074 respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025 – December 31, 2025 The finding from the schedule of findings and questione...

Department of Housing and Urban Development Myers Senior Residence, Inc. HUD Project No. 031-EE074 respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025 – December 31, 2025 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Housing and Urban Development 2025-001 Section 202 Capital Advances, Section 8/202 Project Rental Assistance Payments, Section 202 – Demonstration Pre-Development Planning Grant – Assistance Listing No. 14.157 Recommendation: The Organization should review its budgeting process to ensure compliance with HUD funding requirements for the reserve for replacement account. Additionally, they should implement regular monitoring to prevent future underfunding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding and will take steps to adjust the budget and ensure the Reserve for Replacement account is adequately funded moving forward. Name(s) of the contact person(s) responsible for corrective action: John Westervelt, President Planned completion date for corrective action plan: 03/31/2026

View Audit 393782

Finding 1182329 (2025-002)

Material Weakness 2025

Greene County Community School District

IA

Internal Control / Segregation of Duties

The District acknowledges the auditor’s comments regarding segregation of duties. Due to the limited number of office personnel, complete segregation of duties is not always feasible. However, the District has implemented procedures to strengthen oversight and provide compensating controls. The Dist...

The District acknowledges the auditor’s comments regarding segregation of duties. Due to the limited number of office personnel, complete segregation of duties is not always feasible. However, the District has implemented procedures to strengthen oversight and provide compensating controls. The District Administrative Assistant has begun depositing and entering all cash deposits received in the Business Office into Weblink. The Business Manager or Assistant Business Manager reviews the entries and posts all cash receipts to the General Ledger. Additionally, all building secretaries prepare and take deposits to the bank and enter the cash receipts into Weblink. The Business Manager or Assistant Business Manager reviews these entries and posts the receipts to the General Ledger after verifying the supporting documentation. The District will continue to review internal control procedures and strengthen oversight where possible to ensure transactions are properly recorded and monitored.

View Audit 393774

Finding 1182326 (2025-003)

Material Weakness 2025

Madison-Grant United School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2025-003 Finding Subject: Education Stabilization Fund – Wage Rate Requirements Contact Person Responsible for Corrective Action: Bengamin Mann Contact Phone Number and Email Address: 765-536-0008 and bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding. Descripti...

FINDING 2025-003 Finding Subject: Education Stabilization Fund – Wage Rate Requirements Contact Person Responsible for Corrective Action: Bengamin Mann Contact Phone Number and Email Address: 765-536-0008 and bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will ensure that construction contracts in excess of $2,000 financed by federal assistance funds include a provision that the contractor or subcontractor comply with Wage Rate Requirements. Anticipated Completion Date: January 1, 2026

View Audit 393770

Finding 1182323 (2025-002)

Material Weakness 2025

Madison-Grant United School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2025-002 Finding Subject: Child Nutrition Cluster – Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Kathy Bernaix, Food Service Director and Bengamin Mann, CFO Contact Phone Number and Email Address: 765-536-0008 and kbernaix@mgusc.k12.in.us and bmann...

FINDING 2025-002 Finding Subject: Child Nutrition Cluster – Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Kathy Bernaix, Food Service Director and Bengamin Mann, CFO Contact Phone Number and Email Address: 765-536-0008 and kbernaix@mgusc.k12.in.us and bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will have two sign offs on our print out from sam.gov evidencing multiple reviewers of the ELPS. Anticipated Completion Date: January 1, 2026

View Audit 393770

Finding 1182317 (2025-001)

Material Weakness 2025

Ellenville Central School District

NY

Allowable Costs / Cost Principles Reporting § 200.430

March 12, 2026 Federal Award Finding: U.S. Dept. Of Education Ellenville Central School District 28 Maple Avenue Ellenville, New York 12428 (845) 647-0115 Corrective Action Plan Pass-through - NYS Education Department Title I Grants to Local Education Agencies (ALN 84.010) Finding 2025-001 - Time an...

March 12, 2026 Federal Award Finding: U.S. Dept. Of Education Ellenville Central School District 28 Maple Avenue Ellenville, New York 12428 (845) 647-0115 Corrective Action Plan Pass-through - NYS Education Department Title I Grants to Local Education Agencies (ALN 84.010) Finding 2025-001 - Time and Effort Certifications Criteria - Under 2 CFR §200.430(i), charges to federal awards for salaries and wages must be supported by appropriate documentation that accurately reflects the work performed. Documentation must be signed by the employee or a responsible supervisory official having firsthand knowledge of the work performed by the employee. Condition - During testing of payroll expenditures charged to the Title I program, we noted one instance where the time and effort certification was not signed by the employee. The certification covered services charged to the Title I program during the fiscal year. Cause - The unsigned certification appears to be a result of oversight in the review and approval process for time and effort documentation. Effect - Without a signed certification, the School District cannot demonstrate full compliance with federal documentation requirements for payroll costs charged to the Title I program. This increases the risk that salary costs charged to the program may not be properly supported. Recommendation - We recommend the School District strengthen its review procedures to ensure all time and effort certifications are signed and properly retained prior to submission for payroll processing or federal reporting. Management Response - School District management concurs with the finding and will take corrective action. Corrective Action Plan - Management will review procedures in place over the time and effort certifications and ensure certifications are properly signed and retained prior to submission for payroll processing or federal reporting.

View Audit 393769

Finding 1182309 (2025-002)

Material Weakness 2025

Incorporated Village of Rockville Centre

NY

Questioned Costs HUD Housing Programs

Management has implemented a new software program which automates utility allowance calculations reducing the risk of error.

View Audit 393759

Finding 1182308 (2025-004)

Material Weakness 2025

Halstead Housing Authority

KS

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Action Taken: We will implement internal controls to follow up with the fee accountant at fiscal year-end to be certain they are preparing materials in accordance with generally accepted accounting principles (GAAP). Anticipated Date of Resolution: This finding will be corrected with the next financ...

Action Taken: We will implement internal controls to follow up with the fee accountant at fiscal year-end to be certain they are preparing materials in accordance with generally accepted accounting principles (GAAP). Anticipated Date of Resolution: This finding will be corrected with the next financial data schedule submission. Individual Responsible: DawnEna Davidson, Executive Director.

View Audit 393758

Finding 1182307 (2025-001)

Material Weakness 2025

Mount Mary University, Inc.

WI

Student Financial Aid Reporting Significant Deficiency

U.S. Department of Education Mount Mary University respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 01, 2024 - June 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered co...

U.S. Department of Education Mount Mary University respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 01, 2024 - June 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2025-001 Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the University reviews withdrawals monthly to ensure that the students are reported correctly to NSC and subsequently to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has submitted and reviewed the four students and have submitted corrections for incorrect statuses and effective dates. Name(s) of the contact person(s) responsible for corrective action: Brian Olson, Vice President of Finance and Administration Planned completion date for corrective action plan: June 30, 2026 *** If the U.S. Department of Education has questions regarding this plan, please call Brian Olson, Vice President of Finance and Administration, at 414-930-3139.

View Audit 393756

Finding 1182305 (2025-001)

Material Weakness 2025

Sunman-Dearborn Community School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2025-001 Finding Subject: Special Education Cluster (IDEA) - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Mary Ann Baines Contact Phone Number and Email Address: 812-623-2291; mbaines@sunmandearborn.k12.in.us Views of Responsible Officials: We co...

FINDING 2025-001 Finding Subject: Special Education Cluster (IDEA) - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Mary Ann Baines Contact Phone Number and Email Address: 812-623-2291; mbaines@sunmandearborn.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The purchase that was we did not verify that they were not suspended, debarred or otherwise excluded was an equipment purchase that was made directly by Sunman-Dearborn Community School Corporation. Typically those types of purchases go through our procurement center (The Wilson Center) and they check the suspension and debarrement as part of the bid. I have met with the Director of Support Services and Director of Student Services, that if a purchase is equal to or exceeds $25,000, we must go to the SAM.gov website to make sure the company we want to use is not listed under the Suspension and Debarred companies. Anticipated Completion Date: This corrective action plan is completed. I met with the Director of Student Services and Support Services, today, January 12, 2026.

View Audit 393736

Finding 1182302 (2025-001)

Material Weakness 2025

East Detroit Area Non-Profit Housing Corporation

MI

HUD Housing Programs Material Weakness Reporting

Finding Number: 2025-001 Condition: The Corporation included duplicate invoices on withdrawals totaling $11,429 that were made from the replacement reserve. This resulted in the replacement reserve being underfunded by $11,429. Planned Corrective Action: Management acknowledges noncompliance in the ...

Finding Number: 2025-001 Condition: The Corporation included duplicate invoices on withdrawals totaling $11,429 that were made from the replacement reserve. This resulted in the replacement reserve being underfunded by $11,429. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will deposit the underfunded amount of $11,429 to the replacement reserve account during the fiscal year ended June 30, 2026. Contact person responsible for corrective action: Laura Maisevich, Regional Operations Manager Anticipated Completion Date: 2/25/2026

View Audit 393728

Finding 1182300 (2025-001)

Material Weakness 2025

Catholic Reflief Services - US Conference of Catholic Bishops

MD

Subrecipient Monitoring § 200.303

Suggested Action(s) 1.1. Ensure that all FFATA reports are filed in a timely manner by strengthening the existing internal controls and conducting refresher training to CRS country office personnel emphasizing timely submission of FFATA reports. Responsible Official 1.1 Heads of Programming and Oper...

Suggested Action(s) 1.1. Ensure that all FFATA reports are filed in a timely manner by strengthening the existing internal controls and conducting refresher training to CRS country office personnel emphasizing timely submission of FFATA reports. Responsible Official 1.1 Heads of Programming and Operations, and Finance Managers 1.2 Global Finance and GAPS teams Action Taken 1.1 Refresher training on timing requirement of FFATA reporting for subawards ≥$30,000. 1.2 Review existing internal control procedures surrounding FFATA submissions. Status and Completion Date In progress to be completed June 30, 2026.

View Audit 393727

Finding 1182291 (2025-001)

Material Weakness 2025

Columbus Housing Authority

IN

HUD Housing Programs

Condition: Discrepancies were noted in the examination of the Section 8 Housing Choice Voucher tenant files due to intermittent errors in tenant income calculations, misapplication of Payment Standards and Utility Allowances, and misalignment across the HAP Contract, the Request for Tenancy Approval...

Condition: Discrepancies were noted in the examination of the Section 8 Housing Choice Voucher tenant files due to intermittent errors in tenant income calculations, misapplication of Payment Standards and Utility Allowances, and misalignment across the HAP Contract, the Request for Tenancy Approval, and the Lease Agreements. Steps to Resolve: Management agrees with this finding and the Auditor's recommendation. The following steps will be taken to correct the deficiencies: Enhanced Internal Controls: We will expand our internal control procedures with respect to compliance with the federal eligibility and annual reexamination requirements set out in 24 CFR section 982.516. To this end, tenant file processing checklists will be developed and integrated into the file calculations and record keeping. In addition, quarterly internal audits of tenant file samples will be conducted in order to identify any discrepancies and ensure program compliance. Targeted staff training will take place as needed. Management will implement the expanded procedures necessary to clear this finding by June 30, 2026. Timeframe: All revised internal control procedures will be fully implemented by June 30, 2026. Responsible parties: Stella Collins, Section 8 HCV Supervisor Alan Degner, Executive Director

View Audit 393712

Finding 1182290 (2025-001)

Material Weakness 2025

Kellogg Community College

MI

Student Financial Aid Questioned Costs Material Weakness

Condition: Out of 40 students tested for return to Title IV, we identified 2 students whose calculation were performed outside of the required timeframe. Planned Corrective Action: Once the report identifying students who have completely withdrawn from their classes is ran, the calculations are done...

Condition: Out of 40 students tested for return to Title IV, we identified 2 students whose calculation were performed outside of the required timeframe. Planned Corrective Action: Once the report identifying students who have completely withdrawn from their classes is ran, the calculations are done (currently by the Dean) The completed report is given to the FA Specialist to review and send the letters. The specialist then gives the report to the Assistant Director who then prints off a Return of Title IV summary report showing the calculations and charges for final review. Had this last step been done previously, it would have been identified that the Institutional Charges were missing and not requiring corrections. Contact person responsible for corrective action: Nikki Jewell Anticipated Completion Date: June 30, 2026

View Audit 393699

Finding 1182288 (2025-002)

Material Weakness 2025

Kellogg Community College

MI

Questioned Costs Student Financial Aid Eligibility

Condition: Out of 22 students tested for Pell eligibility we identified one student whose student aid index (formerly known as expected family contribution) was changed, however the additional award was never disbursed to the student. Planned Corrective Action: System generated ISIR’s and correction...

Condition: Out of 22 students tested for Pell eligibility we identified one student whose student aid index (formerly known as expected family contribution) was changed, however the additional award was never disbursed to the student. Planned Corrective Action: System generated ISIR’s and corrections will be reviewed for changes and then given to the Director for weekly review to ensure the updates and awards are accurate and complete Contact person responsible for corrective action: Nikki Jewell Anticipated Completion Date: June 30, 2026

View Audit 393699

Finding 1182283 (2025-001)

Material Weakness 2025

California Community Foundation

CA

Reporting

CCF acknowledges the finding and will implement corrective measures by updating its internal control procedures. While the current process records all transactions based on the accrual basis of accounting, the Foundation will now report cash disbursements to subrecipients within the SEFA. Management...

CCF acknowledges the finding and will implement corrective measures by updating its internal control procedures. While the current process records all transactions based on the accrual basis of accounting, the Foundation will now report cash disbursements to subrecipients within the SEFA. Management believes these corrective actions will mitigate the risk of reporting errors and ensure consistent compliance with federal reporting standards.

View Audit 393690

Finding 1182282 (2025-001)

Material Weakness 2025

Elmira College

NY

Description of finding The College does not have all required written policies under GLBA including staff training, vendor management, vulnerability testing, and all elements of the written information security program. Corrective Action Plan Elmira College recognizes the deficiency in written polic...

Description of finding The College does not have all required written policies under GLBA including staff training, vendor management, vulnerability testing, and all elements of the written information security program. Corrective Action Plan Elmira College recognizes the deficiency in written policies related to GLBA requirements. The College is dedicated to having formal policies ready for outstanding items by June 30, 2026. In order to address this deficiency while keeping up with normal operations of the Information Technology department, as restructuring has occurred and a new position has been created in order to free up time for the Director of IT Infrastructure and Operations and his team to finish creating the necessary policies in a timely manner. Policies in process are: 1. User Access & Monitoring Process & Procedures 2. Data Retention & Disposal Policy 3. Disaster Recovery Policy 4. Vendor Management Policy The College is also in the process of implementing the Saint Security Suite software for internal vulnerability and penetration testing. Timeline for Implementation of Corrective Action Plan The College will have outstanding policies and procedures on 06/30/2026. The Saint Security Suite software has a goal implementation date of 09/30/2026. Contact Person Kyle Gilbert, VP of Finance & Administration Telephone: 607-735-1765 Email: kgilbert@elmira.edu Thomas Steffes, Director of IT Infrastructure and Operations Telephone: 607-735-1720 Email: tsteffes@elmira.edu

View Audit 393685

Corrective Action Plans

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