Corrective Action Plans

Finding 1182141 (2025-003)

Material Weakness 2025

County of Trinity

CA

Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.334

Federal program title: Home Partnership Investment Program - CFDA 14.239 Condition: CLA observed that the County did not retain copies of the grant agreements for the Home Partnership Investment Program. Recommendation: We recommend that management establish and maintain a formal process for the ret...

Federal program title: Home Partnership Investment Program - CFDA 14.239 Condition: CLA observed that the County did not retain copies of the grant agreements for the Home Partnership Investment Program. Recommendation: We recommend that management establish and maintain a formal process for the retention and organization of all grant-related documentation. This process should ensure that key documents are securely stored, easily accessible, and periodically reviewed to support ongoing compliance with grant requirements. Additionally, the County should work with granting agencies to obtain copies of any missing agreements and perform a comprehensive review to identify and address any outstanding compliance requirements. Explanation of disagreement with audit ﬁnding: There is no disagreement with the audit ﬁnding. Action planned in response to ﬁnding: These grant agreements were entered into long before any current staff members worked for the County/Department. Current processes have been updated to ensure that all contracts entered into by the County, including grant agreements, are retained by the County Administrative Office as the custodian of records. Name(s) of the contact person(s) responsible for corrective action: Suzie Hawkins Senior Financial Analyst – County Administrative Office Planned completion date for corrective action plan: Complete

View Audit 393506

Finding 1182140 (2025-001)

Material Weakness 2025

Grand Valley State University

MI

Student Financial Aid

Condition: Of the 25 students selected for enrollment reporting, the University did not update the student enrollment information for four students accurately. Planned Corrective Action: Upon learning of these errors during the audit, the University conducted a review of all 2024–2025 records to ens...

Condition: Of the 25 students selected for enrollment reporting, the University did not update the student enrollment information for four students accurately. Planned Corrective Action: Upon learning of these errors during the audit, the University conducted a review of all 2024–2025 records to ensure that all other reports were accurate. The University uses a third party provider to perform these actions and while the University is responsible for verification, concrete controls have been put in place. The University will examine and compare NSLDS data three times per year to identify and resolve any inconsistencies in a timely manner. Additionally, the third party provider has indicated it is reviewing its internal practices to help ensure similar reporting issues do not occur in the future. Contact person responsible for corrective action: Data & Insights Analyst Anticipated Completion Date: Implemented as of 3/1/2026

View Audit 393493

Finding 1182133 (2025-003)

Material Weakness 2025

Grand Valley State University

MI

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

Condition: Of the 6 employees included in the payroll expenditures sample selected for testing, the University did not complete a full, executed review of the effort certifications within the time period outlined for one employee. Planned Corrective Action: A new control has been added to the effort...

Condition: Of the 6 employees included in the payroll expenditures sample selected for testing, the University did not complete a full, executed review of the effort certifications within the time period outlined for one employee. Planned Corrective Action: A new control has been added to the effort certification process that occurs prior to the distribution of effort reports for certification. The Effort Certification Administrator reconciles a compiled listing of all federal grant effort by employee name from the general ledger to ensure that an effort report is subsequently generated for each qualifying employee who worked on a federal grant during the appropriate period. Contact person responsible for corrective action: Associate Controller Anticipated Completion Date: This new control was implemented for the Fall 2025 effort certification process in January 2026.

View Audit 393493

Finding 1182127 (2025-002)

Material Weakness 2025

Grand Valley State University

MI

Procurement, Suspension & Debarment § 200.214

Condition: In accordance with the University's policy, the University was unable to provide documentation to support its consideration of the suspension and debarment for the only vendor selected within Coronavirus State and Local Fiscal Recovery Funds. Additionally, the University was unable to pro...

Condition: In accordance with the University's policy, the University was unable to provide documentation to support its consideration of the suspension and debarment for the only vendor selected within Coronavirus State and Local Fiscal Recovery Funds. Additionally, the University was unable to provide documentation to support its consideration of the suspension and debarment for the only vendor selected within Innovative Approaches to Literacy. Planned Corrective Action: A new custom validation warning will be added to the requisitions business process at the buyer approval step to require the Procurement Specialist to verify SAM.gov and attach the results as required for grant funded purchases. This custom validation will ensure that each required consideration of suspension and debarment occurs and is documented in the procurement record. Contact person responsible for corrective action: Director of Procurement Services Anticipated Completion Date: Implemented as of 3/03/2026

View Audit 393493

Finding 1182119 (2025-001)

Material Weakness 2025

Hayward Area Recreation and Park District

CA

Procurement, Suspension & Debarment

Corrective Action Plan (CAP) Finding Number: 2025-001 Finding Title: Suspension and Debarment Verification Not Documented Assistance Listing: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Responsible Official: Meghan Tiernan, Capital Planning and Development Director Corrective Action P...

Corrective Action Plan (CAP) Finding Number: 2025-001 Finding Title: Suspension and Debarment Verification Not Documented Assistance Listing: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Responsible Official: Meghan Tiernan, Capital Planning and Development Director Corrective Action Planned: The District will revise procurement practices and contract templates to include a clause in all contracts and Professional Services Agreements requiring documentation demonstrating compliance with federal suspension and debarment requirements for all federally funded procurement transactions. All District staff completing the procurement process will be trained to verify the inclusion of the required clause in contract documents. An additional certification has been added to the construction documents required to be submitted with bids for federally funded projects. Anticipated Completion Date: Completed. Actions Taken to Date: Revised contract language and additional certification form have both been implemented.

View Audit 393491

Finding 1182118 (2025-001)

Material Weakness 2025

City of Medford

OR

Reporting § 200.329

Finding Reference Number: 2025-001 Description of Finding: The City has not implemented the proper controls to ensure all required COPS Performance reports are submitted to the federal agency timely. Statement of Concurrence or Nonconcurrence: The City concurs with this finding. Corrective Action: S...

Finding Reference Number: 2025-001 Description of Finding: The City has not implemented the proper controls to ensure all required COPS Performance reports are submitted to the federal agency timely. Statement of Concurrence or Nonconcurrence: The City concurs with this finding. Corrective Action: Staff has received instruction on proper submission of performance reports in the online portal by the Department of Justice and now inform the Finance Department when reports are submitted. Finance monitors performance report due dates to ensure timely submission. Projected Completion Date: September 2, 2025 Names of Contact Persons: Aaron Ott, Emergency Manager, Fire Department and Trevor Arnold, Deputy Police Chief, Police Department

View Audit 393485

Finding 1182116 (2025-003)

Material Weakness 2025

University of Illinois

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.305

Finding 2025-003 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The Office of Sponsored Programs (OSP) reviewed existing systems, reporting and procedures available to enhance invoice monitoring capabilities. UIC will develop a subaward invoice routing system to centralize and tra...

Finding 2025-003 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The Office of Sponsored Programs (OSP) reviewed existing systems, reporting and procedures available to enhance invoice monitoring capabilities. UIC will develop a subaward invoice routing system to centralize and track the subrecipient’s invoice from submission through approvals and timely payment. UIUC – Sponsored Programs Administration is implementing an automated subaward invoicing solution to improve processing efficiency and enhance transparency. By the end of February 2026, all subaward invoices will be routed through the SPA Subaward Tracker, a new online workflow system that enables multiple users to submit, review, and approve invoices at any time. This platform streamlines routing,provides real-time visibility into invoice status, and reduces manual processing bottlenecks. These improvements are designed to support timely review and payment of subaward invoices and to help ensure compliance with the 30-day federal payment requirement. Expected Implementation Date: UIC –June 2026 UIUC – February 2026 Contact: Katrina Lopez, Associate Director Office of Sponsored Programs (OSP) University of Illinois Chicago klopez3@uic.edu 312-996-3782 Karen Thomas, Director Post-award Sponsored Program Administration University of Illinois Urbana-Champaign Kthomas2@illinois.edu 217-265-4096

View Audit 393484

Finding 1182112 (2025-004)

Material Weakness 2025

University of Illinois

IL

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

Finding 2025-004 Internal Controls over Procurement Plan: The enhancement to the e-procurement system to ensure appropriate documentation is captured in the central procurement file was implemented in June 2025. Implementation Date: June 15, 2025 Contact: Aaron Rosenthal, Assistant Vice Chancellor P...

Finding 2025-004 Internal Controls over Procurement Plan: The enhancement to the e-procurement system to ensure appropriate documentation is captured in the central procurement file was implemented in June 2025. Implementation Date: June 15, 2025 Contact: Aaron Rosenthal, Assistant Vice Chancellor Purchasing and Contract Management University of Illinois Chicago Aaronr1@uillinois.edu 312-996-8074 Bradley Henson, Director of Purchasing Purchasing and Contract Management University of Illinois Urbana-Champaign Bhenson4@uillinois.edu 217-300-2459

View Audit 393484

Finding 1182111 (2025-001)

Material Weakness 2025

Cambridge College

MA

Student Financial Aid Reporting Internal Control / Segregation of Duties

Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan The College will ensure sufficient processing time for the National Student Clearinghouse (NSC) to repo...

Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan The College will ensure sufficient processing time for the National Student Clearinghouse (NSC) to report graduates to the National Student Loan Data System (NSLDS) within the required federal reporting timeframe. During Fall 2024, the College was required to submit a second graduate file. By the time this file was processed by NSC and transmitted to NSLDS, it exceeded the 45-day reporting deadline. To prevent recurrence, the College will implement earlier internal processing deadlines and enhanced monitoring of graduate file submissions. In addition, the College will promptly review and correct any graduate records rejected by NSC and ensure that all statuses are accurately updated in the NSC system prior to transmission to NSLDS. For withdrawal reporting, the College applies the following standards: • If a student withdraws from the College after completing all courses in the final sub-term of a semester, the effective date reported is the semester end date. • If a student withdraws from the College and withdraws from all courses during the final sub-term, the effective date reported is the official date the student submits withdrawal from both the College and the courses. Conferral dates are established by the College and may differ from the semester end date. The College maintains three conferral dates annually: Spring, Summer, and Fall. Enrollment reporting for graduates will reflect the official conferral date as determined by the institution. Timeline for Implementation of Corrective Action Plan End of Fiscal Year 2026 Contact Person Stephanie King Executive Director of Student Financial Services

View Audit 393481

Finding 1182109 (2025-002)

Material Weakness 2025

Bay Path University

MA

Questioned Costs Student Financial Aid Reporting

Finding number: 2025-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan This discrepancy resulted from a data entry error during the enrollment reporting process. Upon identif...

Finding number: 2025-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan This discrepancy resulted from a data entry error during the enrollment reporting process. Upon identification, the record was corrected and resubmitted to NSLDS with the accurate effective date. To prevent recurrence, the institution is evaluating its procedures to ensure the correct effective date for enrollment changes are reported correctly to the National Student Clearinghouse and NSLDS. Timeline for Implementation of Corrective Action Plan Management anticipates implementing the corrective action as soon as possible, with completion expected by June 30, 2026. Contact Person Stephanie King Executive Director of Student Financial Services

View Audit 393478

Finding 1182107 (2025-001)

Material Weakness 2025

Bay Path University

MA

Questioned Costs Student Financial Aid

Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2025 Corrective Action Plan This occurred due to a manual review oversight during the enrollment status verification process prior to disburse...

Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2025 Corrective Action Plan This occurred due to a manual review oversight during the enrollment status verification process prior to disbursement. Upon identification, the award was reviewed, and corrective action was taken to adjust the Pell Grant to the appropriate part-time amount. The institution has since reinforced its review procedures by implementing an additional verification step to ensure enrollment status is accurately confirmed before Pell Grant disbursements are finalized, thereby reducing the risk of similar errors in the future. We have completed a review to ensure no other students were in this situation and we found no additional students. Timeline for Implementation of Corrective Action Plan Management anticipates implementing the corrective action as soon as possible, with completion expected by June 30, 2026. Contact Person Stephanie King Executive Director of Student Financial Services

View Audit 393478

Finding 1182106 (2025-001)

Material Weakness 2025

Ashe Services for Aging Foundation, Inc.

NC

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Planned Corrective Action: Due to a transition between Finance Directors, there was an administrative oversight that resulted in the reserve funds not being fully consolidated into the designated reserve account by June 30, 2025. Additionally, the USDA Annual Borrower Certification process was compl...

Planned Corrective Action: Due to a transition between Finance Directors, there was an administrative oversight that resulted in the reserve funds not being fully consolidated into the designated reserve account by June 30, 2025. Additionally, the USDA Annual Borrower Certification process was completed later than usual (in July rather than by the end of May), delaying identification of the discrepancy. The Organization identified the discrepancy during the USDA Annual Borrower Certification process and completed the required transfer to fully fund the designated reserve account on July 17, 2025 prior to submission of the certification. The Organization has implemented and will maintain the following corrective actions: • Establishment of a dual review and approval process for reserve balances at fiscal year-end to ensure accuracy and compliance. • Formal assignment of reserve compliance responsibilities to designated finance personnel to ensure accountability. • Implementation of a process to monitor reserve balances monthly, with reconciliation to USDA requirements. • Submission of a request to USDA to ensure that Annual Borrower Certification notifications are sent to both the Executive Director and Finance Director to enhance oversight and accountability. Responsible Official: Patricia Calloway, Executive Director Planned Completion Date: Implemented as of July 17, 2025, with ongoing monitoring and control procedures in place for all future reporting periods. Status: The required reserve balance was fully funded in the designated account as of July 17, 2025 prior to submission of the USDA Borrower Certification.

View Audit 393476

Finding 1182105 (2025-003)

Material Weakness 2025

Howard County Economic Development Authority

MD

Subrecipient Monitoring § 200.303 § 200.332

We agree with the auditor's comments. The HCEDA has engaged a temporary project manager that is coordinating the collection of quarterly expenses and reports from the subrecipients. Our office of law has drafted an amendment to the agreement that details that the grants were ARPA funds and notes tha...

We agree with the auditor's comments. The HCEDA has engaged a temporary project manager that is coordinating the collection of quarterly expenses and reports from the subrecipients. Our office of law has drafted an amendment to the agreement that details that the grants were ARPA funds and notes that the subrecipient certifies that they have not been suspended or debarred. This amendment will include an attachment with the complete supplementary conditions applicable to ARPA funded grants. We will have each subrecipient sign the amendment. We anticipate completion of this by March 31, 2026.

View Audit 393475

Finding 1182104 (2025-002)

Material Weakness 2025

Howard County Economic Development Authority

MD

Questioned Costs Subrecipient Monitoring Reporting § 200.303

We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation....

We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation. We anticipate completion of this by March 31, 2026.

View Audit 393475

Finding 1182103 (2025-001)

Material Weakness 2025

Howard County Economic Development Authority

MD

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.213 § 200.303

We agree with the auditor's comments. While we have retroactively searched for suspension and debarment, not all subrecipients were able to finalize their registration on SAM.gov. We determined that 7 of the 27 recipients were confirmed to have no suspension or debarment, totaling $514,450 of the gr...

We agree with the auditor's comments. While we have retroactively searched for suspension and debarment, not all subrecipients were able to finalize their registration on SAM.gov. We determined that 7 of the 27 recipients were confirmed to have no suspension or debarment, totaling $514,450 of the grant total. Our office of Law has drafted and amendment to the agreement that requires the subrecipient certify that they have not been suspended or debarred. We will have each subrecipient sign the amendment. We anticipate completion of this by March 31, 2026.

View Audit 393475

Finding 1182102 (2025-001)

Material Weakness 2025

Dunlap Community Unit School District No. 323

IL

Procurement, Suspension & Debarment § 200.303

Condition - District personnel perform a search for all new vendors on SAM.gov's exclusion list to ensure that the vendor is neither suspended nor debarred from contracting with federal agencies; however, District personnel do not retain documentation that this search was performed. Plan - District ...

Condition - District personnel perform a search for all new vendors on SAM.gov's exclusion list to ensure that the vendor is neither suspended nor debarred from contracting with federal agencies; however, District personnel do not retain documentation that this search was performed. Plan - District personnel will take a screenshot of the search screen after performing the search. This screenshot will be maintained with the vendor's file. This search will be reperformed each year for vendors known to be utilized for federal grant programs. Anticpiated Date of Completion - February 2026; Name of Contact - Mike McKenzie, Chief Financial Officer; Management Response - The plan, as described above, has been communicated with the personnel responsible for performing this procedure and will be implemented immediately.

View Audit 393471

Finding 1182097 (2025-002)

Material Weakness 2025

Erikson Institute

IL

Questioned Costs Student Financial Aid Reporting

Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies surrounding NSLDS reporting to ensure all status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the ...

Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies surrounding NSLDS reporting to ensure all status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Erikson Institute’s Registrar’s Office has worked with National Clearinghouse representatives to identify and correct specific issues to ensure all students are reported properly and prevent additional errors. Names of the contact persons responsible for corrective action: Gilbert Martinez, Registrar and Leanne Beaudoin-Ryan, Executive Director of Institutional Effectiveness.

View Audit 393464

Finding 1182094 (2025-001)

Material Weakness 2025

Erikson Institute

IL

Questioned Costs Student Financial Aid Reporting

Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Unsubsidized Loan disbursements to COD to ensure that student information is reported accurately. Explanation of disagreement with audit findin...

Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Unsubsidized Loan disbursements to COD to ensure that student information is reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Department will no longer disburse loans or report disbursements to the Department of Education multiple times weekly. Effective December 2025, Erikson Institute Financial Aid department only makes disbursements and reports them to the Department of Education on Fridays of each week. This is to ensure that the disbursement date in both Erikson’s student information system, Jenzabar, and COD match. Names of the contact persons responsible for corrective action: Monique Foster, Director of Financial Aid Planned completion date for corrective action plan: 12/2025

View Audit 393464

Finding 1182089 (2025-002)

Material Weakness 2025

Maine Technology Insititute

ME

Questioned Costs Procurement, Suspension & Debarment

Subsequent to the funding of awards, management initiated a search of the SAM database of exclusions and found that no awardees were on that list. This was completed February 24, 2025. Future contracts for the award of federal funds will include a clause requiring a recipient to attest that they are...

Subsequent to the funding of awards, management initiated a search of the SAM database of exclusions and found that no awardees were on that list. This was completed February 24, 2025. Future contracts for the award of federal funds will include a clause requiring a recipient to attest that they are not suspended or debarred from participating in transactions covered under the Federal Acquisition Regulation. Contracts will also indicate that the recipient consents to verification of all provided information. Management will also be undertaking a search of the SAM database of exclusions prior to the award of any funds. This step will be incorporated into the policies and procedures around the award approval process and staff will be provided with training to perform such a search.

View Audit 393445

Finding 1182088 (2025-001)

Material Weakness 2025

Holy Cross College

IN

Student Financial Aid Questioned Costs Reporting

The College implemented a new financial aid system in FY26 which includes built in controls to detect and flag disbursement date discrepancies throughout the disbursement process. The reconciliation files generated from the new system include a comparison of disbursement dates which makes any differ...

The College implemented a new financial aid system in FY26 which includes built in controls to detect and flag disbursement date discrepancies throughout the disbursement process. The reconciliation files generated from the new system include a comparison of disbursement dates which makes any differences easy to see and rectify.

View Audit 393444

Finding 1182084 (2025-002)

Material Weakness 2025

Southern Illinois Center for Independent Living

IL

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

Management's Response Management agrees with the finding and will take steps to update and follow the Organization's cost allocation policy. Management indicated that moving forward, they are making sure to correct funding sources on the forms and update source documents to match final allocations.

View Audit 393432

Finding 1182083 (2025-001)

Material Weakness 2025

Southern Illinois Center for Independent Living

IL

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Management's Response We acknowledge the findings and recommendation regarding the credit card approval process. We take internal controls seriously and are committed to ensuring that all purchasing activity is conducted in accordance with established policy. As of May 2025, we did implement a revis...

Management's Response We acknowledge the findings and recommendation regarding the credit card approval process. We take internal controls seriously and are committed to ensuring that all purchasing activity is conducted in accordance with established policy. As of May 2025, we did implement a revised and more comprehensive credit card policy All risks to reduce unauthorized and inappropriate charges were considered, evaluated and are currently in practice and have been. This was stated to be in full effect for fiscal year 2026, however, was enacted immediately. This updated policy strengthens the approval framework, reinforces authorization thresholds, and establishes clearer accountability for all cardholders and designated approvers across the organization. We want to affirm that, under the current policy, strict adherence to credit card procedures is being practiced and enforced. All purchases are receiving appropriate authorization in accordance with the established approval hierarchy, and management is providing diligent oversight to ensure compliance on an ongoing basis. We are confident that the controls in place right now adequately address the conditions noted during the audit period.

View Audit 393432

Finding 1182082 (2025-006)

Material Weakness 2025

Delphi Community School Corporation

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2025-006 Finding Subject: COVID-19 Education Stabilization Fund - Equipment and Real Property Management Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We ...

FINDING 2025-006 Finding Subject: COVID-19 Education Stabilization Fund - Equipment and Real Property Management Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will amend the capital asset listing to include the full $802,314 improvement project, and accurately account for the $344,829 federal portion and calculate the percentage of federal participation. The Corporation Treasurer will prepare a spreadsheet to track all future construction progress and share with the Superintendent and Maintenance Director. This document will then be shared with the capital asset consultant annually for reporting purposes. A column will be added to the capital asset ledger to mark if federal funds were used. Anticipated Completion Date: June 2026

View Audit 393426

Finding 1182080 (2025-005)

Material Weakness 2025

Delphi Community School Corporation

IN

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

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We con...

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a standardized procurement checklist documenting the method of procurement, vendor selection, quote comparison, and basis for contract price. The checklist will also have language that requires written justification and approval for any single-source procurement, as well as the date for the required check for suspension and debarment. The documentation for the suspension and debarment will be filed with the procurement checklist. Anticipated Completion Date: June 2026

View Audit 393426

Finding 1182076 (2025-004)

Material Weakness 2025

Delphi Community School Corporation

IN

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

FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Descript...

FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation has joined the Clinton County Joint Services. The Director will provide the numbers for the proportionate share, and retain the documentation. The Corporation Treasurer will establish specific codes to track nonpublic proportionate share expenses, to ensure expenditures are clearly identifiable and readily reportable. Anticipated Completion Date: September 2026, we do not currently have any proportionate shares, but will with the next grant cycle.

View Audit 393426

Corrective Action Plans

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