Corrective Action Plans

Finding 1177030 (2025-001)

Material Weakness 2025

Eastport-South Manor Central School District

NY

2025-001. Matching, Level of Effort, Earmarking United States Department of Education, Passed-through New York State Department of Education: Special Education Cluster Special Education Grants to StatesALN: 84.027 Special Education Preschool GrantsALN: 84.173 Condition: Upon review of the MOE, compl...

2025-001. Matching, Level of Effort, Earmarking United States Department of Education, Passed-through New York State Department of Education: Special Education Cluster Special Education Grants to StatesALN: 84.027 Special Education Preschool GrantsALN: 84.173 Condition: Upon review of the MOE, completed by the District to demonstrate the compliance requirement for the 2023-2024 grant program, it was noted that certain expenditures used in the MOE did not agree with the audited expenditure amounts. This resulted in an erroneous calculation indicating that the District had met the maintenance of effort requirement; however, the MOE completed using audited amounts would have indicated the District would not have met the MOE requirement without the District identifying allowable exceptions. Planned Corrective Action: The District concurs with the finding and has already provided additional training to the individuals responsible for preparing the MOE. Additionally, the District worked with its outside consultant to ensure the revised MOE was accurately completed. The revised MOE was subsequently transmitted to the New York State Education Department. Responsible Contact Person: Timothy Laube, Assistant Superintendent for Business & Operations. Eastport-South Manor Central School District 149 Dayton Avenue Manorville, New York 11949 laubet@esmonline.org 631-801-3001 Anticipated Completion Date: Corrective action completed.

View Audit 390904

Finding 1177028 (2025-001)

Material Weakness 2025

Franklin Township Public Schools

NJ

Find new ways to spend down the district's food service surplus

View Audit 390901

Finding 1177012 (2025-001)

Material Weakness 2025

Palmer Senior Housing, Inc.

AK

HUD Housing Programs

Finding Reference Number: 2025-001 Federal Program: Supportive Housing for the Elderly-Section 202 (Assistance Listing No. 14.157) Federal Award Agency: U.S. Department of Housing and Urban Development Name of contact person: Shannon McCandlish, Controller Manor Management Services of Alaska Correct...

Finding Reference Number: 2025-001 Federal Program: Supportive Housing for the Elderly-Section 202 (Assistance Listing No. 14.157) Federal Award Agency: U.S. Department of Housing and Urban Development Name of contact person: Shannon McCandlish, Controller Manor Management Services of Alaska Corrective Action: A tenant file containing three income sources were not supported by third party verification, as required by HUD. The on site manager understands and will be diligent in using internal checklists that would have identified the missing income verification documentation. Date of Planned Corrective Action : January 06, 2026

View Audit 390876

Finding 1177007 (2025-001)

Material Weakness 2025

Metropolitan Family Service

OR

Subrecipient Monitoring

Metropolitan Family Service respectfully submits the following corrective action plan for the year ending June 30, 2025. Audit: July 1, 2024 – June 30, 2025 The finding from the schedule of findings and questioned cost are discussed below. The finding is numbered with the number assigned in the sche...

Metropolitan Family Service respectfully submits the following corrective action plan for the year ending June 30, 2025. Audit: July 1, 2024 – June 30, 2025 The finding from the schedule of findings and questioned cost are discussed below. The finding is numbered with the number assigned in the schedule. 2025-001 FINDING – SUBRECIPIENT MONITORING Recommendation: We recommend that the Organization implement the necessary internal controls to ensure that subrecipient monitoring is performed and documented. Additionally, we recommend that the Organization revise their Subrecipient Monitoring Policy to address 2 CFR 332 and to give clear directives of how subrecipient monitoring will be performed and documented. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: Steps were taken to update MFS’s Subrecipient Monitoring Policy and procedures to better address 2 CFR 332 giving clear directives of how subrecipient monitoring will be performed and documented going forward. Name(s) of the contact people responsible for correction action: Richard Seals, CFO; Nick Clark, Senior Financial Analyst; and the relevant Program Manager/Director Plan completion date for corrective action plan: December 31, 2025

View Audit 390864

Finding 1177004 (2025-003)

Material Weakness 2025

Linton-Stockton School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2025-003 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Katie Elliott Contact Phone Number and Email Address: 812-847-6020 ext. 1007 katieelliott@lssc.k12.in.us Views of Responsible Officials: We concur with the finding. Description o...

FINDING 2025-003 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Katie Elliott Contact Phone Number and Email Address: 812-847-6020 ext. 1007 katieelliott@lssc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Eligibility - Income guidelines will be entered by the Director of Food Services and reviewed by the Director of School Finance to ensure accuracy. Review by the Director of School Finance will be noted on the July monthly checklist completed by the Director of School Finance. Direct certification - The direct certification process will be completed on a weekly basis by the Director of Food Services and will be reviewed and signed off via email by the Director of School Finance. Review of Applications - The Food Service Management provider reviews and approves or denies online applications. The applications are printed monthly and maintained in the office of the Director of Food Service. The Director of Food Service will review a sample of applications each month to verify proper approvals and denials. The Director of Food Service will provide verified applications to the Director of School Finance for review. Anticipated Completion Date: This Corrective Action Plan will be put in effect February 2026.

View Audit 390850

Finding 1177000 (2025-002)

Material Weakness 2025

Linton-Stockton School Corporation

IN

Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Katie Elliott Contact Phone Number and Email Address: katieelliott@lssc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of C...

FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Katie Elliott Contact Phone Number and Email Address: katieelliott@lssc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: While the School Corporation completed the required Time and Effort logs, a time study was not completed and documented to justify the allocation of costs related to the compensation and fringe benefits of the food service director. The School Corporation Food Service Director is now documenting the hours spent each day completing food service activities. Anticipated Completion Date: This Corrective Action Plan will be put in effect January 2026.

View Audit 390850

Finding 1176994 (2025-001)

Material Weakness 2025

El Bethel Terrace, Inc.

CA

HUD Housing Programs

The Owner has ended the additional principal payments being paid to the mortgage company, effective August 2025. The Owner is also in the process of requesting authorization from the US Department of HUD to disburse $260,000 from residual receipts (the sum of the additional principal payments made o...

The Owner has ended the additional principal payments being paid to the mortgage company, effective August 2025. The Owner is also in the process of requesting authorization from the US Department of HUD to disburse $260,000 from residual receipts (the sum of the additional principal payments made on the mortgage from August 2024 - August 2025, without previous HUD approval) to reimburse the operating account for these disbursements.

View Audit 390832

Finding 1176993 (2025-001)

Material Weakness 2025

Plumas Corporation

CA

Procurement, Suspension & Debarment Eligibility

The Organization will develop a policy and procedures to ensure that it complies with the requirements of 2 CFR Part 180, Subpart C.

View Audit 390830

Finding 1176992 (2025-003)

Material Weakness 2025

Eldorado Community Unit School District No. 4

IL

Questioned Costs

See report

View Audit 390827

Finding 1176987 (2025-004)

Material Weakness 2025

Eldorado Community Unit School District No. 4

IL

Questioned Costs

See report

View Audit 390827

Finding 1176982 (2025-001)

Material Weakness 2025

University of St. Thomas

TX

Questioned Costs Special Tests & Provisions Student Financial Aid

Reference Number: 2025-001 Finding: Other Instance of Noncompliance and Deficiency Status: In-Progress Corrective Action: An instance was found where the R2T4 calculation for one student had a typo of the incorrect date. This was subsequently corrected. We reviewed this student record and concluded ...

Reference Number: 2025-001 Finding: Other Instance of Noncompliance and Deficiency Status: In-Progress Corrective Action: An instance was found where the R2T4 calculation for one student had a typo of the incorrect date. This was subsequently corrected. We reviewed this student record and concluded that it was a human error made. There is no pattern of incorrect information being used. To avoid future errors, the Assistant Director will meet with the Dean monthly and we will review completed R2T4's during that period. We believe having another pair of eyes to review the work completed will be sufficient to correct any inconsistencies. Person(s) Responsible for Implementing: Lynda McKendree, Dean of Scholarships and Financial Aid and Thuylieu Aligo, Assistant Director of Scholarships and Financial Aid. Implementation Date: 1/27/2026

View Audit 390824

Finding 1176979 (2025-007)

Material Weakness 2025

Domestic Violence Crisis Center

ND

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Contact Person Aaron Moss, Board President Corrective Action Plan The Center will review its process for keying amounts and percentages from employee time distributions into the allocation spreadsheet that is used to allocate expenses to the grant. Completion Date Ongoing

View Audit 390817

Finding 1176978 (2025-006)

Material Weakness 2025

Domestic Violence Crisis Center

ND

Allowable Costs / Cost Principles Cash Management Reporting

Contact Person Aaron Moss, Board President Corrective Action Plan The Center’s Office Manager will initial all invoices to signal that they have been reviewed and approved for payment. The Center’s employee supervisors will sign all of their subordinates’ time distributions to signal that they have ...

Contact Person Aaron Moss, Board President Corrective Action Plan The Center’s Office Manager will initial all invoices to signal that they have been reviewed and approved for payment. The Center’s employee supervisors will sign all of their subordinates’ time distributions to signal that they have been reviewed and approved for grant allocation. Completion Date The Center implemented an internal control in January 2025 to ensure all invoices are reviewed and approved by management. The Center will also ask employee supervisors to sign their subordinates’ time distributions through a desktop computer and avoid mobile approvals to reduce the number of glitches in saving.

View Audit 390817

Finding 1176977 (2025-005)

Material Weakness 2025

Domestic Violence Crisis Center

ND

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Contact Person Aaron Moss, Board President Corrective Action Plan The Center will review its process for keying amounts and percentages from employee time distributions into the allocation spreadsheet that is used to allocate expenses to the grant. The Center will also review its process for keying ...

Contact Person Aaron Moss, Board President Corrective Action Plan The Center will review its process for keying amounts and percentages from employee time distributions into the allocation spreadsheet that is used to allocate expenses to the grant. The Center will also review its process for keying amounts into the Mutual of America contribution portal. Completion Date Ongoing

View Audit 390817

Finding 1176976 (2025-004)

Material Weakness 2025

Domestic Violence Crisis Center

ND

Allowable Costs / Cost Principles Cash Management Reporting

Contact Person Aaron Moss, Board President Corrective Action Plan The Center’s Office Manager will initial all invoices to signal that they have been reviewed and approved for payment. The Center’s employee supervisors will sign all of their subordinates’ time distributions to signal that they have ...

Contact Person Aaron Moss, Board President Corrective Action Plan The Center’s Office Manager will initial all invoices to signal that they have been reviewed and approved for payment. The Center’s employee supervisors will sign all of their subordinates’ time distributions to signal that they have been reviewed and approved for grant allocation. Completion Date The Center implemented an internal control in January 2025 to ensure all invoices are reviewed and approved by management. The Center will also ask employee supervisors to sign their subordinates’ time distributions through a desktop computer and avoid mobile approvals to reduce the number of glitches in saving.

View Audit 390817

Finding 1176973 (2025-001)

Material Weakness 2025

Davis County, Iowa

IA

Internal Control / Segregation of Duties

Recommendation – The County Officials should review the operating procedures of all offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials.

View Audit 390801

Finding 1176962 (2025-001)

Material Weakness 2025

Greater Washington Educational Telecommunications Association Inc.

VA

Allowable Costs / Cost Principles § 200.303 § 200.430

Corrective Actions Taken or Planned: Management concurs with the auditor’s assessment that this was a control oversight and a breakdown in the internal control system for payroll documentation, rather than intentional noncompliance. As part of our federal grant closeout efforts, we have taken the fo...

Corrective Actions Taken or Planned: Management concurs with the auditor’s assessment that this was a control oversight and a breakdown in the internal control system for payroll documentation, rather than intentional noncompliance. As part of our federal grant closeout efforts, we have taken the following steps to address the deficiency: •After-the-Fact Certifications: As of this response, WETA has obtained ten after-the-factemployee certifications confirming that the payroll allocations for FY 2025 accurately reflectthe effort performed. These certifications are on file and available for review. •Managerial Oversight Confirmation: The Director of Production Operations has provided writtenconfirmation that monthly allocation decisions were discussed with project managers andreflected in payroll actions, though these reviews were not formally documented at the time. •Policy Review and Update: Management is currently reviewing and updating internal policiesto ensure that documentation procedures align with operational practices. These updates willrequire contemporaneous certification and documentation of payroll allocations for any futurefederal or restricted awards. •Training and Controls: We are developing additional training to reinforce documentationexpectations and strengthen internal controls among finance and operational staff. Completion Date: January 31, 2026 Contact Person: Dorian Davis Title: Corporate Controller Phone Number: (703) 998-2216

View Audit 390793

Finding 1176960 (2025-001)

Material Weakness 2025

Montclair State University

NJ

Equipment & Real Property Management Reporting § 200.313

Finding 2025-001: Equipment and Real Property Management – Compliance and Internal Control (Significant Deficiency) Research and Development Cluster View of Responsible Officials and Planned Corrective Action: The University concurs with the auditor’s finding. Management is conducting a comprehensiv...

Finding 2025-001: Equipment and Real Property Management – Compliance and Internal Control (Significant Deficiency) Research and Development Cluster View of Responsible Officials and Planned Corrective Action: The University concurs with the auditor’s finding. Management is conducting a comprehensive review of the matter to confirm full compliance with the requirements of 2 CFR 200.313(d)(2). As part of this process, the University is strengthening its internal controls and procedures related to federally funded equipment. Going forward, the University will ensure that all equipment acquired with federal grant funds is tagged, recorded, and supported by complete and applicable documentation. Additionally, procedures will be reinforced to ensure ongoing inventory verification and monitoring to maintain continued compliance with federal regulations. Name of Contact Person(s) Responsible for the Plan: Benjamin Durant, SVP/COO Finance & Administration durantb@montclair.edu Anticipated Completion Date: June 30, 2026

View Audit 390792

Finding 1176909 (2025-001)

Material Weakness 2025

Presbyterian College

SC

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking

USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: Since the USDA loans were settled on December 10, 2020, Presbyterian College has held the required restricted reserves within its investment accounts. The College has confirmed with its USDA loan representative that a fully f...

USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: Since the USDA loans were settled on December 10, 2020, Presbyterian College has held the required restricted reserves within its investment accounts. The College has confirmed with its USDA loan representative that a fully funded reserve is equal to the total annual payment for each loan. At all times, sufficient assets were maintained to meet the required reserve levels; however, the accounts were not separately titled or formally documented in accordance with the specific administrative requirements of the loan agreements. As soon as is practical, and following guidance regarding timing, the College will work with its investment advisors to make the administrative change to transfer the required balances into separately titled accounts designated “USDA Reserve Account.” The clear account description will ensure proper segregation and documentation of required reserves and prevent these funds from being commingled with other institutional funds in the future. In addition, the Finance Office will document reserve calculations and maintain supporting documentation to ensure ongoing compliance with USDA reserve requirements. Person Responsible for Corrective Action Plan: Elizabeth Oswald-Sease, Vice President of Finance and Administration and Elizabeth Shull, Controller Anticipated Date of Completion: As soon as is practical, but no later than July 1, 2026

View Audit 390778

Finding 1176908 (2025-005)

Material Weakness 2025

Douglas School District

SD

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding No. 2025-005: Internal Controls over Payroll Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make every effort to review payroll hours before payroll is posted. Anticipated Completion Date: Fiscal year 2025

View Audit 390771

Finding 1176907 (2025-004)

Material Weakness 2025

Douglas School District

SD

Reporting

Finding No. 2025-004: Grant Tracking and Schedule of Expenditures of Federal Awards (SEFA) Adjustments Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will continue efforts to prepare the SEFA accurately. Anticipated Completion Date: Fiscal year 2025

View Audit 390771

Finding 1176904 (2025-001)

Material Weakness 2025

Benjamin Franklin Cummings Institute of Technology

MA

Questioned Costs Student Financial Aid Subrecipient Monitoring

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 Contact Person: Sabina Yesman, Director of Financial Aid A PELL Grant was awarded and disbursed for one ineligible...

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 Contact Person: Sabina Yesman, Director of Financial Aid A PELL Grant was awarded and disbursed for one ineligible student during the 2024-2025 Academic Year at Benjamin Franklin Cummings Institute of Technology (FC Tech). The error resulted from incomplete synchronization between enrollment and financial aid systems during the system transition period. Specifically, enrollment status and census-date verification were not fully integrated into the automated disbursement workflow, allowing aid to disburse before final eligibility confirmation. FC Tech has taken corrective measures and implemented monitoring and system controls to prevent future errors from occurring. Corrective Action Taken  FC Tech reviewed the student’s record and confirmed the ineligibility.  The PELL Grant award was adjusted to $0, and the disbursement was reversed.  The student account was corrected, and all required accounting and G5 drawdown adjustments were completed. The amount of $3,697 was returned on 12/18/2025  The case was documented internally for training purposes. Preventive Measures Implemented (February 2026) To prevent recurrence, FC Tech has implemented the following controls:  Enrollment Verification Prior to Disbursement All PELL-eligible students must be actively enrolled and confirmed in the Student Information System (Jenzabar) prior to disbursement.  Census-Date Verification Through Multiple Systems Enrollment status at census date is now validated through an integrated, multi-system verification process involving the Jenzabar, our Financial Aid System (PowerFAIDS), and Registrarconfirmed Enrollment Reports.  Delayed Disbursement Timeline Federal Aid disbursements are scheduled to occur no earlier than one week after census date to allow sufficient time for enrollment stabilization, drops, corrections and reconciliation  System Edit/Control Automated system edits have been implemented to prevent a PELL disbursement if census-date enrollment status is missing, unconfirmed, or inconsistent across systems.

View Audit 390762

Finding 1176903 (2025-003)

Material Weakness 2025

City of Fosston

MN

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Contact Person – Cassandra Heide, City Administrator Corrective Action Plan – Will establish a procedure to review certified payrolls. Completion Date – March 2026

View Audit 390755

Finding 1176902 (2025-002)

Material Weakness 2025

Rsu/msad No. 29

ME

Procurement, Suspension & Debarment § 200.317 § 200.327

2025-002 – Procurement, Suspension & Debarment Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-002: The district has been implementing new procedures and processes as of Februa...

2025-002 – Procurement, Suspension & Debarment Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-002: The district has been implementing new procedures and processes as of February 1, 2026, to correct the issues in question to comply with CFR(s): 2 CFR 200.317-200.327, to make sure we remain in compliance with OMB guidelines. Findings have been shared with the Food Services Director and training has been utilized from guidance and resources provided by the Maine Department of Education Nutrition Services site which include financial training and procurement practices and resources provided by the USDA School Nutrition Program regulations (7 CFR Part 210, 215, 220). Beginning February 3, 2026, when guidance was received by the external auditing team, a refresher training on proper procurement methods and processes, which have been adopted by RSU29, has been scheduled. This training includes proper documentation of RFPs and applicable contracts utilized for vendors for all funding levels. Anticipated Completion Date: June 30, 2026.

View Audit 390750

Finding 1176899 (2025-001)

Material Weakness 2025

Rsu/msad No. 29

ME

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency § 200.303

2025-001 – Allowable Activities/Allowable Costs Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-001: The district has been implementing new procedures and processes as of Febru...

2025-001 – Allowable Activities/Allowable Costs Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-001: The district has been implementing new procedures and processes as of February 1, 2026, to correct the issues in question to comply with CFR(s): 2 CFR 200.303, to make sure we remain in compliance with OMB guidelines. Findings have been shared with the Food Services Director and training has been utilized from guidance and resources provided by the Maine Department of Education Nutrition Services site which include financial training and procurement practices and resources provided by the USDA School Nutrition Program regulations (7 CFR Part 210, 215, 220). Internal approvals have been revised to have not only the Food Service Director approving purchases, but an approval from the district Business Manager prior to payment of invoices to vendors. A copy of the OMB Circulars containing the CFR guidelines have been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirements are followed. The Business Manager has updated the district’s Food Service Director and central office staff of applicable guidelines to ensure compliance of all projects that is being paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2026.

View Audit 390750

Corrective Action Plans

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