Corrective Action Plans

Finding 1179730 (2025-028)

Material Weakness 2025

State of Nebraska

NE

Allowable Costs / Cost Principles

Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: DHHS has been working with contractor on a process to assist with correcting issues. In addition, leadership from the various areas in error were notified of issues and future solutions are being de...

Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: DHHS has been working with contractor on a process to assist with correcting issues. In addition, leadership from the various areas in error were notified of issues and future solutions are being developed. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026

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Finding 1179729 (2025-027)

Material Weakness 2025

State of Nebraska

NE

Allowable Costs / Cost Principles

Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: DHHS will review and reconcile any discrepancies quarterly until process is confirmed to be working to ensure that Federal programs are not being charged incorrectly. Contact: Patrick Werner Anticip...

Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: DHHS will review and reconcile any discrepancies quarterly until process is confirmed to be working to ensure that Federal programs are not being charged incorrectly. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026

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Finding 1179726 (2025-041)

Material Weakness 2025

State of Nebraska

NE

Special Tests & Provisions Questioned Costs Internal Control / Segregation of Duties

Program: AL 93.575 and 93.596 – CCDF Cluster – Special Tests and Provisions Corrective Action Plan: DHHS will continue to communicate with State Fire Marshall (SFM), Nebraska Department Water, Energy, and Environment (DWEE) Agency, and delegated authorities regarding expectations and timeframes for ...

Program: AL 93.575 and 93.596 – CCDF Cluster – Special Tests and Provisions Corrective Action Plan: DHHS will continue to communicate with State Fire Marshall (SFM), Nebraska Department Water, Energy, and Environment (DWEE) Agency, and delegated authorities regarding expectations and timeframes for fire and sanitation inspections. DHHS is establishing quarterly meetings with SFM, DWEE, and delegated authorities to review overdue routine inspections, address issues, and collaborate on best practices. Quarterly meetings have been established with DWEE as of January 2025. DHHS will work with SFM and local delegates to establish regular meetings. As part of the regular meetings, DHHS will address overdue fire and sanitation inspections individually to establish reason for delay of the required inspections. DHHS Child Care Inspection Specialists conduct inspections that occur annually at a minimum and which address regulatory requirements that address a healthy and safe child care environment. If serious fire and sanitation concerns are observed at any inspection that may endanger the health and safety of children in care, DHHS will work with the appropriate authority to request an immediate inspection. SFM, DWEE, or delegated authorities always respond timely to these immediate requests. DHHS referral and follow-up procedures will be reviewed with staff and reemphasized. Due to turnover and retirement of three Child Care Licensing Supervisors, five Child Care Inspection Specialists, and two Administrative Specialist over the last two years, fire and sanitation referral procedures and follow-ups were assigned to now departed staff whose referral and follow-up records are unavailable. DHHS will continue to explore contractual options with SFM, DWEE, and delegated authorities for fire and sanitation inspections. DHHS will continue to explore statutory, regulatory and/or contract options to place more accountability on the licensee and referred agencies for maintaining current fire and sanitation approvals. DHHS will continue to implement policies and procedures for file reviews by Child Care Licensing Supervisors (CCLS). The Program Manager will reestablish file reviews that were not done consistently due to turnover in which all three Child Care Licensing Supervisors (CCLS) retired or left in the last 24 months. DHHS will continue to complete the statutory child care inspection requirements. Contact: Lindsy Braddock; Matthew Hayden Anticipated Completion Date: September 30, 2026

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Finding 1179725 (2025-038)

Material Weakness 2025

State of Nebraska

NE

Matching / Level of Effort / Earmarking Questioned Costs Eligibility

Program: AL 93.575 and 93.596 – CCDF Cluster – Allowability & Eligibility & Matching Corrective Action Plan: The Agency will evaluate and develop new processes to review and ensure that attendance records match billing documents, authorizations, and claims. An evaluation of the Provider Portal will ...

Program: AL 93.575 and 93.596 – CCDF Cluster – Allowability & Eligibility & Matching Corrective Action Plan: The Agency will evaluate and develop new processes to review and ensure that attendance records match billing documents, authorizations, and claims. An evaluation of the Provider Portal will be completed to identify enhancements to this area. The Agency will develop a new fraud prevention process for the Resource Development team to enhance controls over attendance, billing, and the auditing of provider claims, and to ensure compliance. A Provider Probation process will be implemented to address identified billing concerns. The Agency will evaluate current regulations and requirements surrounding provider rate increases related to the Step Up to Quality provider rate enhancements and develop a process to address concerns with exceeding private pay rates. Contact: Nicole Vint Anticipated Completion Date: September 30, 2026

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Finding 1179724 (2025-040)

Material Weakness 2025

State of Nebraska

NE

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

Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability Corrective Action Plan: In 2025, The Agency developed a subrecipient monitoring tool to ensure effective controls and processes are in place. The Agency will review all findings and take appropriate actions when warr...

Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability Corrective Action Plan: In 2025, The Agency developed a subrecipient monitoring tool to ensure effective controls and processes are in place. The Agency will review all findings and take appropriate actions when warranted. Contact: Nicole Vint Anticipated Completion Date: June 30, 2026

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Finding 1179723 (2025-039)

Material Weakness 2025

State of Nebraska

NE

Questioned Costs Subrecipient Monitoring Period of Performance § 200.521

Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Period of Performance Corrective Action Plan: N/A Contact: Heather Arnold Anticipated Completion Date: Complete

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Finding 1179720 (2025-029)

Material Weakness 2025

State of Nebraska

NE

Allowable Costs / Cost Principles

Program: AL 93.575 – Child Care and Development Block Grant – Allowable Costs/Cost Principles Corrective Action Plan: This was an instance of human error and was communicated to employees responsible for the transaction. Contact: Patrick Werner Anticipated Completion Date: Complete

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Finding 1179717 (2025-037)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Allowable Costs / Cost Principles

Program: AL 93.569 – Community Services Block Grant – Subrecipient Monitoring Corrective Action Plan: The Community Services Block Grant (CSBG) staff recently implemented individualized monitoring plans for each of the CSBG subrecipients. Additionally, the Office of Economic Assistance (OEA) has est...

Program: AL 93.569 – Community Services Block Grant – Subrecipient Monitoring Corrective Action Plan: The Community Services Block Grant (CSBG) staff recently implemented individualized monitoring plans for each of the CSBG subrecipients. Additionally, the Office of Economic Assistance (OEA) has established a finance team. The finance team is responsible for conducting fiscal monitoring, in conjunction with the CSBG staff, as the finance team has expertise in accounting and fiscal practices. CSBG staff and the finance team will implement a monitoring summary to document reviews, findings, corrective action plans, etc. Contact: Jill Giles Anticipated Completion Date: August 10th, 2026

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Finding 1179716 (2025-036)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Program: AL 93.568 – Low-Income Home Energy Assistance – Reporting Corrective Action Plan: The Agency will improve the current process to ensure accurate and timely submission of FFATA reporting. Contact: Heather Arnold Anticipated Completion Date: June 30, 2026

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Finding 1179715 (2025-035)

Material Weakness 2025

State of Nebraska

NE

Reporting

Program: AL 93.568 – Low-Income Home Energy Assistance – Reporting Corrective Action Plan: A new LIHEAP Household Report was developed and implemented for FFY 2025 data (available October 2025). New LIHEAP Quarterly Performance Data reports are currently being developed and are anticipated to be rel...

Program: AL 93.568 – Low-Income Home Energy Assistance – Reporting Corrective Action Plan: A new LIHEAP Household Report was developed and implemented for FFY 2025 data (available October 2025). New LIHEAP Quarterly Performance Data reports are currently being developed and are anticipated to be released in February 2026. In addition, a process is being developed to ensure all other LIHEAP funds, including journal entries, are captured and reported accurately. Contact: Andrea Morinelli Anticipated Completion Date: March 31, 2026

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Finding 1179714 (2025-034)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Reporting

Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Reporting Corrective Action Plan: Office of Procurement and Grants will review current reporting practices, update as necessary, and schedule refresher training. Contact: Chelsea Peisen Anticipated...

Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Reporting Corrective Action Plan: Office of Procurement and Grants will review current reporting practices, update as necessary, and schedule refresher training. Contact: Chelsea Peisen Anticipated Completion Date: February 27, 2026

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Finding 1179712 (2025-032)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Allowable Costs / Cost Principles

Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program has implemented new OEA Subrecipient Monitoring Procedures. In addition, OEA has recently hired new finance staff an...

Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program has implemented new OEA Subrecipient Monitoring Procedures. In addition, OEA has recently hired new finance staff and is in the process of transitioning financial monitoring to the OEA Federal Aid Administrators, who will work in conjunction with the RRP Program staff to complete monitoring and desk reviews to ensure compliance with Federal regulations. These streamlined processes with specifically trained staff will increase accuracy of the reviews and improve compliance. In addition, a monitoring summary will be utilized to document reviews, findings, corrective actions plans, etc. Contact: Sara Bockelman Anticipated Completion Date: October 30, 2026

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Finding 1179711 (2025-031)

Material Weakness 2025

State of Nebraska

NE

Eligibility Questioned Costs Matching / Level of Effort / Earmarking

Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Eligibility Corrective Action Plan: The Refugee Resettlement Program has requested eligibility system changes to prevent eligibility errors. In addition, the Refugee Resettlement Pro...

Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Eligibility Corrective Action Plan: The Refugee Resettlement Program has requested eligibility system changes to prevent eligibility errors. In addition, the Refugee Resettlement Program performs monthly reviews of RMA enrollees and will coordinate case reviews with the RMA team to ensure comprehensive case review. Retraining of eligibility staff will occur as needed. Contact: Sara Bockelman Anticipated Completion Date: April 30, 2026

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Finding 1179706 (2025-030)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring

Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Subrecipient Monitoring Corrective Action Plan: The CAC subrecipients have already been determining TANF eligibility when serving clients. CFS is now requiring the CAC subrecipients to provide copies of those eligibility worksheet...

Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Subrecipient Monitoring Corrective Action Plan: The CAC subrecipients have already been determining TANF eligibility when serving clients. CFS is now requiring the CAC subrecipients to provide copies of those eligibility worksheets along with their monthly billing in order to verify that the percentage billed to TANF is accurate. In addition, the Agency has followed up with the subrecipient regarding their Single Audit not being submitted. They are currently in the process of having it completed. Contact: Bryan Gilliland; Jennifer Auman; Gillian Suh Anticipated Completion Date: February 28, 2026

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Finding 1179702 (2025-024)

Material Weakness 2025

State of Nebraska

NE

Questioned Costs Subrecipient Monitoring Reporting § 200.511

Program: AL 84.425U – COVID-19 Education Stabilization Fund – American Rescue Plan – Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – Reporting Corrective Action Plan: The NDE is in the process of reviewing all FFATA rules and regulations. Within the next three months business rul...

Program: AL 84.425U – COVID-19 Education Stabilization Fund – American Rescue Plan – Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – Reporting Corrective Action Plan: The NDE is in the process of reviewing all FFATA rules and regulations. Within the next three months business rules will be established to ensure all federal regulations are being followed when reporting FFATA on a monthly basis. We will have our FFATA Specialist make the corrections in the SAM.gov system to ensure this subaward is reported. This will occur in the next two weeks. As we continue to establish the FFATA procedures we will continue to implement the double checking of all FFATA entries to ensure all funds are reported in the system. Contact: Dottie Heusman, ESEA Assistant Administrator Anticipated Completion Date: June 30, 2026

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Finding 1179701 (2025-023)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332

Program: AL 84.365 – English Language Acquisition State Grants – Subrecipient Monitoring Corrective Action Plan: The Agency will strengthen its subrecipient fiscal monitoring processes to ensure compliance with 2 CFR §200.332 and to improve the consistency, documentation, and timeliness of monitorin...

Program: AL 84.365 – English Language Acquisition State Grants – Subrecipient Monitoring Corrective Action Plan: The Agency will strengthen its subrecipient fiscal monitoring processes to ensure compliance with 2 CFR §200.332 and to improve the consistency, documentation, and timeliness of monitoring activities. The Agency will also reinforce procedures to ensure that all monitoring steps, including transaction sampling, documentation review, and follow up on corrective actions, are fully supported and aligned with Federal requirements. The Agency will update and reinforce its fiscal monitoring procedures to ensure timely, well documented, and risk responsive reviews. Key actions include: • Updating the fiscal monitoring SOP to require complete documentation of all procedures performed, including use of the fiscal monitoring worksheet and clear identification of all transactions reviewed. • Implementing a monitoring calendar with automated reminders to ensure subrecipients are reviewed within the three year cycle and that higher risk entities receive additional attention. • Providing refresher training to program and fiscal staff on federal cost principles, documentation requirements, and monitoring expectations. Contact: Victoria Katzberg, Director of Grants Compliance Anticipated Completion Date: 6/30/2026

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Finding 1179700 (2025-022)

Material Weakness 2025

State of Nebraska

NE

Questioned Costs Cash Management Reporting § 200.102 § 200.207 § 200.302

Program: AL 84.126 – Rehabilitation Services Vocational Rehabilitation Grants to States – Reporting Corrective Action Plan: An additional review will be completed by NDE Budget and Grant Management staff to ensure accuracy. Contact: Cathy Callaway Anticipated Completion Date: Completed

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Finding 1179699 (2025-021)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332 § 200.501 § 200.514

Program: AL 84.010 – Title I Grants to Local Educational Agencies – Subrecipient Monitoring Corrective Action Plan: The Agency will strengthen both its fiscal monitoring and Single Audit tracking processes to ensure full compliance with 2 CFR §200.332 and §200.501. The Agency will update its fiscal ...

Program: AL 84.010 – Title I Grants to Local Educational Agencies – Subrecipient Monitoring Corrective Action Plan: The Agency will strengthen both its fiscal monitoring and Single Audit tracking processes to ensure full compliance with 2 CFR §200.332 and §200.501. The Agency will update its fiscal monitoring procedures to ensure timely, well documented, and risk responsive reviews. Key actions include: • Updating the fiscal monitoring SOP to require complete documentation of all procedures performed, including use of the fiscal monitoring worksheet. • Implementing a monitoring calendar with automated reminders to ensure subrecipients are reviewed within the three year cycle and that higher risk entities receive additional attention. • Requiring supervisory review of all monitoring files to confirm completeness and adequacy. • Strengthening documentation standards so that all items reviewed and conclusions reached are clearly recorded. • Providing refresher training to staff on federal cost principles and monitoring expectations. • Introducing standardized naming conventions and consistent terminology aligned with 2 CFR Part 200 to ensure clarity, uniformity, and ease of review across all monitoring files. This includes consistent labeling of subprograms, transaction samples, supporting documentation, and references to applicable regulatory requirements. The Agency will reinforce its Single Audit tracking and verification procedures to ensure accurate identification and documentation of audit requirements. Key actions include: • Creating a standardized Single Audit tracking log capturing fiscal year end, total federal expenditures, audit requirement status, and follow up actions. • Revising SOPs to require documented verification when a subrecipient exceeds the $1,000,000 threshold but reports that no Single Audit is required. • Implementing system alerts to flag subrecipients approaching or exceeding the audit threshold. • Ensuring timely review and documentation of all submitted Single Audits, including any findings and resolutions. • Providing staff training on Single Audit requirements and updated procedures. These actions will strengthen internal controls, improve documentation, and ensure consistent compliance with federal subrecipient monitoring and audit requirements. Contact: Victoria Katzberg, Director of Grants Compliance Anticipated Completion Date: 6/30/2026

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Finding 1179698 (2025-061)

Material Weakness 2025

State of Nebraska

NE

Cash Management § 200.302 § 200.303 § 200.305

Program: AL 12.401 – National Guard Military Operations and Maintenance (O&M) Projects – Cash Management & Reporting Corrective Action Plan: Continue to monitor program expenditures to aid in optimizing forecasting and advance request accuracy. Contact: Lauren Hargreaves Anticipated Completion Date:...

Program: AL 12.401 – National Guard Military Operations and Maintenance (O&M) Projects – Cash Management & Reporting Corrective Action Plan: Continue to monitor program expenditures to aid in optimizing forecasting and advance request accuracy. Contact: Lauren Hargreaves Anticipated Completion Date: Ongoing

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Finding 1179697 (2025-020)

Material Weakness 2025

State of Nebraska

NE

School Nutrition Programs Subrecipient Monitoring

Program: AL 10.553 – School Breakfast Program; AL 10.555 – National School Lunch Program; AL 10.556 – Special Milk Program for Children; AL 10.559 – Summer Food Service Program for Children; and AL 10.582 – Fresh Fruit and Vegetable Program – Reporting Corrective Action Plan: On February 25, the NDE...

Program: AL 10.553 – School Breakfast Program; AL 10.555 – National School Lunch Program; AL 10.556 – Special Milk Program for Children; AL 10.559 – Summer Food Service Program for Children; and AL 10.582 – Fresh Fruit and Vegetable Program – Reporting Corrective Action Plan: On February 25, the NDE grants management team completed a crosswalk that matches the coding in the E1 payment system with the grant award FAINs the sam.gov system recognizes. Next, the data management team will query the E1 payment system to generate a report with correct FAINs needed for reporting; this will be completed by March 2, 2026. Finally, the Nutrition Services team will review the reports and will complete submission of missing reports using the corrected data files by March 31, 2026. Contact: Kayte Partch Anticipated Completion Date: March 31, 2026

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Finding 1179689 (2025-001)

Material Weakness 2025

Portland Youthbuilders

OR

Cash Management Questioned Costs Significant Deficiency

2025-001 Finding – Significant Deficiency in Internal Controls over Cash Management Context and Cause – It was noted during the audit that there was not a documented review of the selected cash draws for the program tested. Internal controls should be designed to include a documented supervisory rev...

2025-001 Finding – Significant Deficiency in Internal Controls over Cash Management Context and Cause – It was noted during the audit that there was not a documented review of the selected cash draws for the program tested. Internal controls should be designed to include a documented supervisory review of cash draw requests to ensure accuracy, proper authorization, and compliance with program requirements and the Code of Federal Regulations 200.303. PYB is aware of our Policy for a documented review, but due to competing priorities and impact on workload, the Fiscal Director did not consistently perform the control during the time period that was tested. Auditor Recommendation – Kern & Thompson recommend that PYB re-implement the procedure noted in the prior year, where a supervisor’s initials and date of review was documented on the support for each cash draw, prior to draw down of federal funds. Action Taken – PYB implemented a similar, improved review procedure effective with the October 2025 draw, submitted December 17, 2025. The new procedure uses email to provide documents for review and to document approval of the draw. The Fiscal Director is responsible for submitting cash draws and must send the email to both the Executive Director and the Accountant for review. Each month's emailed documentation includes the DOL income statement for the month (showing the amount for reimbursement); a confirmation that supporting documentation has been attached to the draw request; and a draw confirmation confirming the date of submission, the amount, the date funds should be deposited to PYB’s account, and the justification required for the payment. The Fiscal Director also includes information about the amount of funds remaining on the grant award. After reviewing the documents, the Executive Director replies with approval.

View Audit 392159

Finding 1179682 (2025-001)

Material Weakness 2025

Westfield State University

MA

Student Financial Aid Questioned Costs Reporting

Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.007, 84.063, 84.268 Award year: 2025 The Registrar’s Office will perform a mandatory “Missing SSN Report” that picks up missing and invalid SSNs before every ...

Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.007, 84.063, 84.268 Award year: 2025 The Registrar’s Office will perform a mandatory “Missing SSN Report” that picks up missing and invalid SSNs before every enrollment data submission to the National Student Clearinghouse (“NSC”). The Registrar will send the Financial Aid Office a list of students with missing SSNs and Financial Aid will verify if students in the report have a FAFSA on file. If there is a FAFSA on file for a student, Financial Aid will update the SSN in the Banner system and send an email confirmation to the Registrar to confirm all records on the report have been reviewed and/or updated. The next enrollment file submitted to the NSC will include the students with the correct data. Furthermore, the Registrar Office will send a written communication to the Provost/Vice President for Academic Affairs verifying that all student records sent the National Student Clearing House has a SSN number prior to any reporting deadline. This communication will be kept on file and available for review for the next audit period. As an additional step, when Financial Aid staff load initially unmatched ISIRs to active Westfield State student records, Banner is now set to automatically populate the student record with the social security number from the matched FAFSA. The goal is to reduce the number of missing social security numbers pulled by the Registrar when they run the “Missing SSN report.” Timeline for Implementation of Corrective Action Plan: Above corrections were implemented in November 2025. Contact Person: Monique Lopez, Registrar and Simone Backstedt, Director, Financial Aid

View Audit 392105

Finding 1179679 (2025-002)

Material Weakness 2025

The Methodist University, Inc.

NC

Special Tests & Provisions Questioned Costs Student Financial Aid

FINDING 2025-002 Name of Responsible Individual: Mary Mercer, Director Student Financial Services Corrective Action: Issue: The current refund report used to monitor Title IV refunds has limitations that affected the completeness of data reviewed. Reports rely on manual batch postings, which can del...

FINDING 2025-002 Name of Responsible Individual: Mary Mercer, Director Student Financial Services Corrective Action: Issue: The current refund report used to monitor Title IV refunds has limitations that affected the completeness of data reviewed. Reports rely on manual batch postings, which can delay or omit certain transactions at the time of report generation. This created gaps in monitoring and potential human error. Action Step Responsible Party Timeline Transition to new system – Implement refund reporting to reduce manual errors and improve completeness. Student Financial Services & IT (if needed) Full adoption by Academic Year 2026–2027 Staff training – Provide comprehensive training to Student Financial Services staff on new system processes, reporting, and controls for Title-IV refunding. Ellucian Consultant & Student Financial Services When training session is scheduled through first report in 2026-2027 Interim verification controls – Conduct weekly reconciliation of batch postings and verifications that all Title IV refunds are captured until the new system is fully operational. Student Financial Services & Controller’s Office Immediate until system adoption Validation & reconciliation process – Establish a formal process within the new system to ensure all refunds are accurately captured and reported. Student Financial Services By first full report in 2026–2027

View Audit 392102

Finding 1179678 (2025-001)

Material Weakness 2025

The Methodist University, Inc.

NC

Student Financial Aid

FINDING 2025-001 Name of Responsible Individual: Kasi Turner Corrective Action: To prevent future occurrences of missing campus‑level student enrollment reporting, both the University Registrar and Assistant Registrar will participate in the upcoming NSClearinghouse Academy on Thursday, March 26. Th...

FINDING 2025-001 Name of Responsible Individual: Kasi Turner Corrective Action: To prevent future occurrences of missing campus‑level student enrollment reporting, both the University Registrar and Assistant Registrar will participate in the upcoming NSClearinghouse Academy on Thursday, March 26. This session will provide a refresher on enrollment compliance reporting requirements and offer opportunities to connect with peers and Clearinghouse staff to discuss best practices. Additionally, I will begin collaborating with the MU Database Administrator, Mary Hupp, to compile and review all monthly enrollment reports prior to submission to the National Student Clearinghouse. As part of this strengthened workflow, we will implement a two‑person sign‑off to ensure that both the data extraction and the TXT file mapping are jointly reviewed and verified before transmission. This added step ensures a second review of both the database and the TXT file before transmission, strengthening accuracy,and reducing the likelihood of future omissions. Before the next reporting cycle, the Registrar’s Office will also review and update the current enrollment reporting process documentation in collaboration with Mary Hupp to ensure that all steps, and system validation points are clearly defined and consistently followed. Anticipated Completion Date: April 15, 2026

View Audit 392102

Finding 1179677 (2025-002)

Material Weakness 2025

Granville County, North Carolina

NC

Eligibility Internal Control / Segregation of Duties Questioned Costs

For the Year Ended June 30, 2025 Corrective Action Plan Finding 2025-002 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed completion date: Corrective actions for Finding 2025-005 also apply to State Award findings. Section IV - State Award Findings and Questioned Cost...

For the Year Ended June 30, 2025 Corrective Action Plan Finding 2025-002 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed completion date: Corrective actions for Finding 2025-005 also apply to State Award findings. Section IV - State Award Findings and Questioned Costs Taylor White and Michelle Ogle - Medicaid Supervisors Family and Children Leadership Training: On October 29, 2025, staff received training on self-employment income calculations, including guidance on interpreting tax forms. This training ensures caseworkers correctly document and budget income in the case files going forward. Adult Medicaid Leadership Training: On June 6, 2025, Adult Medicaid leadership conducted SSI Ex Parte training to reinforce policy requirements and timeliness standards for processing program changes. A follow-up SSI training was also held on July 15, 2025, to emphasize the importance of timeliness and policy compliance. Policy and Process Improvement Training: On December 18, 2025, Family and Children Leadership will conduct training on “Noncompliance with Program Requirements and Inadequate Requests,” focusing on online verification review procedures, appropriate notice requirements for undocumented aliens, and appropriate policy sections. This session will include time management training and the implementation of a timeliness checklist to improve case processing efficiency. Adult Medicaid Policy Training: By December 31, 2025, Adult Medicaid Leadership will conduct training covering appropriate policy sections including - Financial Resources verifications, income limit reduction rules, and Transfer of Assets verifications. Adult Medicaid caseworkers will also complete some online trainings and update the review documentation template to include the income limit reduction rules. These corrective actions are designed to strengthen staff knowledge of policy requirements, improve documentation accuracy, and ensure ongoing compliance with timeliness and program standards. All trainings and documentation updates will be completed by December 31, 2025. Section III - Federal Award Findings and Questioned Costs 159

View Audit 392096

Corrective Action Plans

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