Corrective Action Plans

Finding 1179368 (2025-003)

Material Weakness 2025

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2025-003 Finding Subject: Title I Grants to Local Educational Agencies – Eligibility Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the f...

FINDING 2025-003 Finding Subject: Title I Grants to Local Educational Agencies – Eligibility Contact Person Responsible for Corrective Action: Lana Hamilton Contact Phone Number and Email Address: 812-883-4437, ext. 1005, lhamilton@salemschools.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Due to continued turnover in the Title I administrator position, application details have not been mastered. The treasurer and current Title I administrator are continuing to learn the process through guidance from our DOE Title I specialist and what we have learned from this audit. We will continue to work together on applying for future Title I grants and for the necessary implementation of the current Title I grant. Internal control over the processes will be developed and implemented, and will be notated with a “reviewed by” signature and date. Anticipated Completion Date: 2/16/2026

View Audit 391728

Finding 1179366 (2025-002)

Material Weakness 2025

Pillar College and Subsidiaries

NJ

Student Financial Aid Reporting Eligibility

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Report training has been implemented and will continue on an ongoing basis to ensure compliance. We will implement periodic spot checks to prevent this issue from recurring and to ensure that all s...

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Report training has been implemented and will continue on an ongoing basis to ensure compliance. We will implement periodic spot checks to prevent this issue from recurring and to ensure that all students are properly enrolled each semester. Person Responsible for Corrective Action Plan: Registrar, Elena Majerowicz Anticipated Date of Completion: Already Implemented

View Audit 391727

Finding 1179365 (2025-001)

Material Weakness 2025

Pillar College and Subsidiaries

NJ

Student Financial Aid

Late Return of Title IV Funds Calculations Planned Corrective Action: We have implemented a document processing system in collaboration with our third-party administrator and the Student Accounts Office to ensure that funds required to be returned as part of the R2T4 process are processed on time. P...

Late Return of Title IV Funds Calculations Planned Corrective Action: We have implemented a document processing system in collaboration with our third-party administrator and the Student Accounts Office to ensure that funds required to be returned as part of the R2T4 process are processed on time. Person Responsible for Corrective Action Plan: Giselle Atenco, Director of Financial Aid Anticipated Date of Completion: Already Implemented

View Audit 391727

Finding 1179364 (2025-003)

Material Weakness 2025

Pillar College and Subsidiaries

NJ

Questioned Costs Student Financial Aid Eligibility

Need Analysis Planned Corrective Action: System-generated notifications have been implemented within our student information system to flag any academic year changes or required reviews. In addition, a periodic review process of student award packages has been established to ensure funds are awarded...

Need Analysis Planned Corrective Action: System-generated notifications have been implemented within our student information system to flag any academic year changes or required reviews. In addition, a periodic review process of student award packages has been established to ensure funds are awarded accurately and in accordance with applicable awards. Person Responsible for Corrective Action Plan: Giselle Atenco, Director of Financial Aid Anticipated Date of Completion: Already Implemented

View Audit 391727

Finding 1179361 (2025-001)

Material Weakness 2025

Postville Community School District

IA

Internal Control / Segregation of Duties

Internal control deficiencies: See Finding 2025-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not ...

Internal control deficiencies: See Finding 2025-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District 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.

View Audit 391724

Finding 1179357 (2025-001)

Material Weakness 2025

Schaumburg Community Consolidated School District No. 54

IL

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

Finding 2025 – 001: Restatement to Net Position Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct leased capital assets, buildings, land improvements and equipment categories of capital assets that were improperly recorded in prior years. Pl...

Finding 2025 – 001: Restatement to Net Position Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct leased capital assets, buildings, land improvements and equipment categories of capital assets that were improperly recorded in prior years. Plan: The District and Assistant Superintendent will implement internal controls to properly capital assets on a timely basis prior to audit fieldwork. Anticipated Date of Completion: Fiscal Year 2026 Name of Contact Person: Steve Miller, Assistant Superintendent Management Response: The District brought in a new firm for fixed asset inventory purposes in 2025 and is implementing training for staff to assist in proper coding of purchases to reduce the need to make adjusting journal entries after year end.

View Audit 391721

Finding 1179356 (2025-001)

Material Weakness 2025

Beacon College Prep, Inc.

FL

Questioned Costs Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. As of the date of the audit report, the math coach has renewed and obtained an active State of Florida teaching certification. Management has implemented procedures to monitor certification expiration ...

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. As of the date of the audit report, the math coach has renewed and obtained an active State of Florida teaching certification. Management has implemented procedures to monitor certification expiration dates and verify certification status prior to charging payroll costs to Title I and other federally funded programs.

View Audit 391716

Finding 1179355 (2025-001)

Material Weakness 2025

City of Urbana Illinois

IL

Cash Management Material Weakness Reporting

Finding 2025 – 001: Restatement to Fund Balance/Net Position Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct retainage payable and capital assets that were improperly recorded in prior years. Plan: The City will implement effective interna...

Finding 2025 – 001: Restatement to Fund Balance/Net Position Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct retainage payable and capital assets that were improperly recorded in prior years. Plan: The City will implement effective internal controls in order to provide an accurate assessment of reporting requirements. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Elizabeth Hannan, CFO/HR Director Management Response: Management acknowledges this comment and will work to implement and correct by the anticipated date of completion noted above.

View Audit 391715

Finding 1179319 (2025-002)

Material Weakness 2025

Indiana Institute of Technology, Inc.

IN

Student Financial Aid Questioned Costs Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Actions – While the Financial Aid Office does have two personnel reviewing each R2T4 calculation, the same was not done with the online calendars setup in COD. The Director will now review each online calendar before they are utilized. The Office...

Views of Responsible Officials and Planned Corrective Actions – While the Financial Aid Office does have two personnel reviewing each R2T4 calculation, the same was not done with the online calendars setup in COD. The Director will now review each online calendar before they are utilized. The Office of Financial Aid performed a review of the population of 672 students, noting an incorrect amount of funds was returned to the Department of Education for 32 of those students. The College has corrected and sent back the additional funds that the students were not eligible to receive.

View Audit 391677

Finding 1179318 (2025-001)

Material Weakness 2025

Indiana Institute of Technology, Inc.

IN

Student Financial Aid Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Actions– The National Student Clearinghouse (NSC) Graduation Status submission calendar will be updated to reflect the necessary reporting timeline. NSC graduation status submission reports will be completed after verification of graduation requi...

Views of Responsible Officials and Planned Corrective Actions– The National Student Clearinghouse (NSC) Graduation Status submission calendar will be updated to reflect the necessary reporting timeline. NSC graduation status submission reports will be completed after verification of graduation requirements and credentialing are completed in Jenzabar by the Registrar's Office. Submission of graduation status to NSC will occur after each academic session and semester, to capture both traditional and non-traditional conferrals.

View Audit 391677

Finding 1179311 (2025-006)

Material Weakness 2025

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

Matching / Level of Effort / Earmarking Questioned Costs Material Weakness § 200.303

Grant Accounting Finding 2025-006 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities did not have adequate internal controls in place to ensure that the administrative costs were appro...

Grant Accounting Finding 2025-006 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities did not have adequate internal controls in place to ensure that the administrative costs were appropriately billed as allowed under uniform guidance. Corrective Action Plan: CCSPM will adhere to uniform guidance specific to Administrative Expenses ensuring Administrative Expenses plus Indirect Expenses are no more than 10% of the total award over the grant period. Adherence will be monitored as part of an expanded monthly secondary review process across Continuum of Care grants. Responsible Individuals: Mary Ammer, Senior Director of Accounting and Finance and Grant Accountants: Jen Goeppinger and Ashley Feldick. Anticipated Completion Date: Adherence will be met by the end of the current grant period or end of FY26 (6.30.26), whichever is sooner for each currently active Continuum of Care grant.

View Audit 391668

Finding 1179305 (2025-005)

Material Weakness 2025

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

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

Grant Accounting Finding 2025-005 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities did not have adequate internal controls in place to ensure that the de minimis rates were appropria...

Grant Accounting Finding 2025-005 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities did not have adequate internal controls in place to ensure that the de minimis rates were appropriately billed as allowed under uniform guidance. Corrective Action Plan: CCSPM will adhere to uniform guidance specific to de minimis rates ensuring Indirect Expenses are no more than allowable percentage of eligible total expenses over the grant period. Adherence will be monitored as part of an expanded monthly secondary review process across Continuum of Care grants. Responsible Individuals: Mary Ammer, Senior Director of Accounting and Finance and Grant Accountants: Jen Goeppinger and Ashley Feldick. Anticipated Completion Date: Allowable de minimis rates will be met by the end of the current grant period or end of FY26 (6.30.26), whichever is sooner for each currently active Continuum of Care grant.

View Audit 391668

Finding 1179299 (2025-004)

Material Weakness 2025

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

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

Grant Accounting Finding 2025-004 Federal Agency Name: Department of Housing and Urban Development Pass‐Through Entity: Radias Health* Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities’ internal controls did not operate as designed, which resulted ...

Grant Accounting Finding 2025-004 Federal Agency Name: Department of Housing and Urban Development Pass‐Through Entity: Radias Health* Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities’ internal controls did not operate as designed, which resulted in transactions not being reviewed timely or the review process not being formally documented and maintained. Corrective Action Plan: CCSPM is expanding the monthly secondary review of Continuum of Care grants to include matching grant requirements, de minimis rates and administrative expenses to ensure compliance with uniform guidance. The expanded review process will include the evidencing of each criteria reviewed. A senior member of the Accounting Team will perform the review. Responsible Individuals: Mary Ammer, Senior Director of Accounting and Finance and Grant Accountants: Jen Goeppinger and Ashley Feldick. Anticipated Completion Date: A secondary review of each Continuum of Care grant will be performed under these expanded criteria for the period of 7.25-12.25 and monthly beginning with January 2026 and thereafter. *The Radias Health pass-through ended early in FY2025. The correction action outlined above will be applied across existing active Continuum of Care grants.

View Audit 391668

Finding 1179284 (2025-003)

Material Weakness 2025

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.327

Procurement Finding 2025-003 Federal Agency Name: Department of Housing and Urban Development Pass‐Through Entity: Radias Health Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities did not have adequate internal controls in place to ensure that the p...

Procurement Finding 2025-003 Federal Agency Name: Department of Housing and Urban Development Pass‐Through Entity: Radias Health Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities did not have adequate internal controls in place to ensure that the processes laid out in their procurement policy regarding the process of obtaining quotes to support procurement and testing vendors for suspension and debarment were followed. Corrective Action Plan: Catholic Charities is enhancing procurement oversight and compliance by centralizing procurement documentation, strengthening review and approval controls, and increasing management oversight. Procurement records will be centrally maintained and made accessible to the Accounting and Compliance Departments, in order to support monitoring and audit readiness. Updated training and standardized compliance tools are in the process of implementation, to reinforce consistent application of federal procurement requirements. In addition, Catholic Charities is strengthening vendor oversight through a centralized vendor management process that ensures ongoing monitoring for suspension and debarment. The Compliance Department already runs regular debarment/suspension checks against all vendors engaged in any form of agreement (e.g., contract, grant, MOU, amendment, etc.) but has no visibility to vendors not tied to an agreement. To solve this, the Compliance Department will request a report from the Accounting Department, which lists all vendors paid and will run debarment and suspension checks. All new vendors will be reviewed prior to engagement, and existing vendors will be reviewed on a recurring basis using this report. Responsible Individuals: Primary: Carys Church, Procurement Manager Secondary: Elizabeth Knight, Chief Compliance Officer; Mary Ammer, Sr. Director of Accounting and Finance Anticipated Completion Date: April 2026

View Audit 391668

Finding 1179269 (2025-002)

Material Weakness 2025

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

Special Tests & Provisions Questioned Costs HUD Housing Programs § 200.303

Finding 2025-002 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities’ internal controls did not operate as designed, which resulted in rent reasonableness tests not being reviewed befor...

Finding 2025-002 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.267 Program Name: Continuum of Care Finding Summary: Catholic Charities’ internal controls did not operate as designed, which resulted in rent reasonableness tests not being reviewed before the rent was paid. Corrective Action Plan: The Senior Division Director (now VP of Housing) issued the Rent Reasonableness Policy (Scattered Sites) on May 14, 2025. This policy was approved by the CEO on June 3, 2025, and was disseminated to all applicable staff via the Learning Management System (Bridge). Staff are required to read and electronically sign acknowledgement of every policy sent to them via Bridge. Managers in the Scattered Site program were trained on the policy and procedure in July 2025. To ensure compliance with this policy, the VP of Housing will audit all client files at least twice annually. The first audit is scheduled for March 11, 2026. Results of the internal audit will be shared with the Compliance Department for further assessment and action. Responsible Individuals: Kristen Brown, Vice-President of Housing Anticipated Completion Date: March 31, 2026

View Audit 391668

Finding 1179257 (2025-002)

Material Weakness 2025

Managed Career Solutions Spc

CA

Questioned Costs Allowable Costs / Cost Principles Reporting

Reference Number: 2025-002. Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 21.027. Federal Agency: U.S. Department of the Treasury. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Numb...

Reference Number: 2025-002. Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 21.027. Federal Agency: U.S. Department of the Treasury. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Number and Year: C-145793; FY 2025. Category of Finding: Reporting. Management acknowledges that one (1) monthly fiscal report submitted to the City of Los Angeles, EWDD, was not submitted on or before the fifteenth (15th) day of the following month. The management will ensure that the Accounting Department will strengthen its report submission process by working closely with the City of Los Angeles, EWDD to help finalize the contracts efficiently and be able to submitthe monthly fiscal reports by the 15th of the following month, in accordance with the contract. Anticipated Completion Date: March 16, 2026 Tito Maturan, Director of Finance and Technology (213) 355-5300

View Audit 391648

Finding 1179256 (2025-001)

Material Weakness 2025

Managed Career Solutions Spc

CA

Questioned Costs Reporting Internal Control / Segregation of Duties

Reference Number: 2025-001 Federal Program Title: National Dislocated Worker Grant Program. Assistance Listing Number: 17.277 Federal Agency: U.S. Department of Labor, Employee and Training Administration. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD)...

Reference Number: 2025-001 Federal Program Title: National Dislocated Worker Grant Program. Assistance Listing Number: 17.277 Federal Agency: U.S. Department of Labor, Employee and Training Administration. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Number and Year: C-200956; FY2025. Category of Finding: Reporting. Management acknowledges that one (1) monthly fiscal report submitted to the City of Los Angeles, EWDD, was not submitted on or before the fifteenth (15th) day of the following month. The management will ensure that the Accounting Department will strengthen its report submission process by working closely with the City of Los Angeles, EWDD to help finalize the contracts efficiently and be able to submit the monthly fiscal reports by the 15th of the following month, in accordance with the contract. Anticipated Completion Date: March 16, 2026 Tito Maturan, Director of Finance and Technology

View Audit 391648

Finding 1179255 (2025-001)

Material Weakness 2025

Washington College

MD

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

Student Financial Aid Cluster – National Student Loan Data System (NSLDS) Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations....

Student Financial Aid Cluster – National Student Loan Data System (NSLDS) Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reviewed and updated our documentation, as needed; we have worked with our vendor to locate one source of errors and have corrected those issues in our database; we have started a two-person check on our enrollment and graduation uploads. Name(s) of the contact person(s) responsible for corrective action: Kelly Rowett-James Planned completion date for corrective action plan: We have completed the documentation review and the work with the vendor. We have started our two-person check on enrollment uploads and will continue to do so going forward; our first graduation upload will be done in May and we will start our two-person check for that type of transmission with that upload. If the U.S. Department of Education has questions regarding this plan, please call Jennifer Gallagher at 410-778-7765.

View Audit 391638

Finding 1179253 (2025-002)

Material Weakness 2025

Agwsr Community School District

IA

Internal Control / Segregation of Duties Reporting

We continue reviewing additional ways to segregate duties with limited staff.

View Audit 391631

Finding 1179249 (2025-003)

Material Weakness 2025

School Town of Speedway

IN

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

FINDING 2025-003 Finding Subject: COVID-19 – Education Stabilization Fund-Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: Eric Rosebrough, Director of Facilities Contact Phone Number and Email Address: 317-244-0236 erosebrough@speedwayschools.n...

FINDING 2025-003 Finding Subject: COVID-19 – Education Stabilization Fund-Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: Eric Rosebrough, Director of Facilities Contact Phone Number and Email Address: 317-244-0236 erosebrough@speedwayschools.net Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Superintendent and Director of Facilities will monitor each contract that must include Davis Bacon requirements, wage rate requirements, and require the contractor to complete the prescribed Department of Labor wage rate form. Timesheets will be requested from the contractor in a timely manner. This is a repeat finding because contracts were tested from 2023 in the current audit period, and management was made aware of this rule in 2024 from the prior audit Anticipated Completion Date: Completed May 31, 2024, there have been no ESSER Equipment purchases since 2023, therefore, no action is needed.

View Audit 391619

Finding 1179248 (2025-002)

Material Weakness 2025

School Town of Speedway

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2025-002 Finding Subject: COVID-19 – Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Eric Rosebrough, Director of Facilities Contact Phone Number and Email Address: 317-244-0236 erosebrough@speedwayschools.net Views of R...

FINDING 2025-002 Finding Subject: COVID-19 – Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Eric Rosebrough, Director of Facilities Contact Phone Number and Email Address: 317-244-0236 erosebrough@speedwayschools.net Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Superintendent, Corporation Treasurer and Director of Facilities will monitor equipment purchases larger than $5,000. Once the purchase is made, the Director of Facilities will tag the equipment and notify the company when the Fixed Asset Inventory is completed. There have been no new ESSER purchases since 2023. Anticipated Completion Date: This is currently being corrected as of 02/17/2026.

View Audit 391619

Finding 1179247 (2025-001)

Material Weakness 2025

School Town of Speedway

IN

Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.77 § 200.78

FINDING 2025-001 Finding Subject: Title I Grants to Local Educational Agencies-Eligibility Contact Person Responsible for Corrective Action: Lance Schnaus, Assistant Superintendent Contact Phone Number and Email Address: 317-244-0236 lschnaus@speedwayschools.net Views of Responsible Officials: We co...

FINDING 2025-001 Finding Subject: Title I Grants to Local Educational Agencies-Eligibility Contact Person Responsible for Corrective Action: Lance Schnaus, Assistant Superintendent Contact Phone Number and Email Address: 317-244-0236 lschnaus@speedwayschools.net Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Management of the School Corporation will establish a proper system of internal controls and develop policies and procedures to ensure documentation is retained to support information in the Title I application. Anticipated Completion Date: Completion upon the next Title I application process. Approximately July 31, 2026

View Audit 391619

Finding 1179245 (2025-002)

Material Weakness 2025

City of Annapolis

MD

Procurement, Suspension & Debarment § 200.214 § 200.303

Condition: The City does not have a documented control to perform and retain evidence of suspension and debarment verification (e.g., SAM.gov check or vendor certification) at the time of entering into covered transactions funded by federal awards. Management indicated that vendor eligibility checks...

Condition: The City does not have a documented control to perform and retain evidence of suspension and debarment verification (e.g., SAM.gov check or vendor certification) at the time of entering into covered transactions funded by federal awards. Management indicated that vendor eligibility checks are performed as part of standard operating practice; however, documentation evidencing the timing and performance of these checks was not retained. Recommendation: We recommend the City obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM.gov. Explanation of disagreement with auditing finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will implement a formalized control procedure to ensure compliance with federal suspension and debarment requirements. Specifically, the City will require documentation to be maintained evidencing verification that vendors are not suspended, debarred, or otherwise excluded from participation in federal assistance programs. Verification will be performed through a search of the System for Award Management (SAM.gov) or through vendor certification prior to entering into covered transactions funded by federal awards. Documentation of the verification will be retained with the procurement records.

View Audit 391617

Finding 1179244 (2025-005)

Material Weakness 2025

Metropolitan School District of Washington Township

IN

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

FINDING 2025-005 Finding Subject: Special Education – Procurement Suspension & Debarment Contact Person Responsible for Corrective Action: Dr. Wendy Skibinski Contact Phone Number and Email Address: 317-205-3332 x 77230 wskibinski@msdwt.k12.in.us Views of Responsible Officials: We concur with the fi...

FINDING 2025-005 Finding Subject: Special Education – Procurement Suspension & Debarment Contact Person Responsible for Corrective Action: Dr. Wendy Skibinski Contact Phone Number and Email Address: 317-205-3332 x 77230 wskibinski@msdwt.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Special Education will ensure that all procurement procedures are followed for both the simplified acquisition method and the small purchase method. Documentation will be retained to verify that required procedures were followed. Anticipated Completion Date: September 30, 2026

View Audit 391611

Finding 1179240 (2025-004)

Material Weakness 2025

Metropolitan School District of Washington Township

IN

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

FINDING 2025-004 Finding Subject: Special Education - Earmarking Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-205-3332 x 77218 pritenour@msdwt.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Correc...

FINDING 2025-004 Finding Subject: Special Education - Earmarking Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-205-3332 x 77218 pritenour@msdwt.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Business Services will work with the Special Education team and IDOE to ensure that waivers are filed in a timely manner for any proportionate share funding not spent by nonpublic schools. Anticipated Completion Date: June 30, 2026 INDIANA STATE

View Audit 391611

Corrective Action Plans

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