Corrective Action Plans

Finding 1211964 (2025-012)

Material Weakness 2025

DC

Equipment & Real Property Management Internal Control / Segregation of Duties

FINDING 2025-012 Name of Responsible Individual: Assistant Vice President of Procurement Corrective Action: Since the prior audit period, the University implemented comprehensive corrective actions, including policy updates, strengthened receiving and tagging controls, enhanced supervisory review in...

FINDING 2025-012 Name of Responsible Individual: Assistant Vice President of Procurement Corrective Action: Since the prior audit period, the University implemented comprehensive corrective actions, including policy updates, strengthened receiving and tagging controls, enhanced supervisory review in WorkDay, and ongoing communications with Suppliers and internal stakeholders. Detective and corrective controls have been established through quarterly exception reporting, monthly equipment purchase audits, and completion of a University-wide physical inventory, and required follow-up to locate, tag, or correct asset records. Moreover, the corrective action plan aims to establish an integrated, sustainable control environment. With documented procedures, active monitoring, customer communications, training, and management oversight, the University expects future audit cycles to yield favorable results. Anticipated Completion Date: December 31, 2026

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Finding 1211589 (2025-011)

Material Weakness 2025

The Howard University

DC

Procurement, Suspension & Debarment

FINDING 2025-011 Name of Responsible Individual: Assistant Vice President of Procurement Corrective Action: While we acknowledge that this represents a repeat finding, the Corrective Action Plan conveys a multi-year remediation strategy that focuses on policy transparency, system controls, staffing ...

FINDING 2025-011 Name of Responsible Individual: Assistant Vice President of Procurement Corrective Action: While we acknowledge that this represents a repeat finding, the Corrective Action Plan conveys a multi-year remediation strategy that focuses on policy transparency, system controls, staffing capacity, training, and accountability mechanisms. The University will continue to address the execution and adoption challenges across Accountable Units. Since the prior audit cycle, the University has strengthened preventive controls to eliminate reliance on post-transaction modifications or corrections. The Corrective Action Plan addresses policies and procedures, OPC capacity and expertise, training and outreach, monitoring, and accountability. The Corrective Action Plan is structured to reduce reliance on detective measures and facilitate preventive compliance. Consequently, the University expects future audit cycles to yield favorable results. Anticipated Completion Date: December 31, 2026

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Finding 1211214 (2025-010)

Material Weakness 2025

The Howard University

DC

Student Financial Aid Reporting Internal Control / Segregation of Duties

FINDING 2025-010 Names of Responsible Individuals: Associate Director for Compliance, Enrollment Management Associate Director of Loans Systems Analyst, Enrollment Management Assistant Director for Compliance, Financial Aid Loan Coordinator Corrective Action: Beginning with the Fall 2024 semester, H...

FINDING 2025-010 Names of Responsible Individuals: Associate Director for Compliance, Enrollment Management Associate Director of Loans Systems Analyst, Enrollment Management Assistant Director for Compliance, Financial Aid Loan Coordinator Corrective Action: Beginning with the Fall 2024 semester, Howard University transitioned from using Banner to using Workday as the University’s ERP. As part of the transition to Workday, Howard spent several years configuring Workday to meet the needs of the institution and testing to ensure once the University went “live” during Fall 2024 there would be no configuration issues that affect compliance. It is not possible for Financial Aid to fully test the COD disbursement reporting process prior to "go live" due to the inability to send test disbursement files to COD for reporting purposes. Once Howard disbursed loans and was able to send actual disbursement files to COD, the Enrollment Management Systems Analyst worked to identify and resolve outstanding issues. Initial reporting of disbursements to COD began on August 6, 2025. When the first disbursement file was sent to COD, the EM Systems Analyst identified the file schema sending out disbursements from Workday to COD kept rejecting the entire file. The Systems Analyst worked with the University Workday consultants to resolve the rejections and was able to correct the issue on August 28th. The cause of the rejected files between Workday and COD was an underlying Workday system issue that was corrected an updated released by Workday. There were issues in Workday regarding the school code that were identified which delayed a small cohort of students’ disbursements from being reported to COD. The Howard University enrollment school code is 00144800 and NSC required a “dummy” school code to be used for enrollment reporting of Graduate and Professional students. This “dummy” code was 00144880. A small cohort of students had loans that were rejected due to Workday reporting the 00144880 school code to COD instead of the 00144800 school code. Reconciliation identified the students and once the enrollment code sent to COD was corrected in Workday, the loan was accepted. The cost of attendance variance was a result of unfamiliarity with the Workday system. After a student's aid has been originated and disbursed, Workday will not automatically send the disbursement file back out to COD, which was not an issue Howard encountered when using Ellucian Banner. In Workday, when a student’s cost of attendance changes due to cost of attendance increase or the student’s housing status must be adjusted, there is manual intervention required. Students who have a change to their cost of attendance need to have a flag checked off in the origination record. This will allow the updated cost of attendance to be reported in COD when the next disbursement file is sent to COD. The current process is when a student's cost of attendance is manually adjusted, the flag for the record to be sent to COD is checked off in the origination record. The Associate Director for Compliance has completed internal compliance reviews testing whether disbursements are being sent to COD within 14 days. Thus far, no issues have been found in these reviews. Files are transmitted to COD at least four times per week and rejected disbursements are worked to meet the 14-day disbursement reporting timeline. A compliance review has been initiated to ensure the cost of attendance reported out of Workday matches the cost of attendance in COD. Howard University staff meet daily with Workday consultants from AVAAP to provide feedback and discuss any current issues experienced in Workday. The goal of these meetings is to have a constant flow of information on what is working effectively and what is not working effectively within Workday. This process is documented and staff are trained. Anticipated Completion Date: The underlying Workday system issue resulting in the COD disbursement file being rejected was internally resolved on August 28, 2024. The Fall 2024 update released by Workday in late-September/October 2024 corrected the system from the Workday side. The Systems Analyst receives an error when there is a rejected COD file, and the correction of these files is an ongoing process. Howard staff worked with the University’s Workday consultant to resolve the incorrect school code reported to COD, causing individual students’ disbursements to be rejected. This incorrect school code reported to COD was resolved for the 2025-2026 academic year by changing the configuration of disbursements to ignore any school codes other than 00144800. The Associate Director for Compliance sends a list of rejected loan disbursements to the Financial Aid Loans Team so these rejects can be worked on and resolved in 5-7 business days. The cost of attendance variance was identified in Fall 2025 and the change in the process when a student has a manual cost of attendance increase was implemented at that time as well. The compliance reviews for cost of attendance and COD reporting will take place twice per semester and any issues identified will be resolved to avoid future findings.

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Finding 1211212 (2025-009)

Material Weakness 2025

The Howard University

DC

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

FINDING 2025-009 Names of Responsible Individuals: Associate Director for Compliance, Enrollment Management Associate Director of Loans Systems Analyst, Enrollment Management Assistant Director for Compliance, Financial Aid Loan Coordinator Corrective Action: Beginning with the Fall 2024 semester, H...

FINDING 2025-009 Names of Responsible Individuals: Associate Director for Compliance, Enrollment Management Associate Director of Loans Systems Analyst, Enrollment Management Assistant Director for Compliance, Financial Aid Loan Coordinator Corrective Action: Beginning with the Fall 2024 semester, Howard University transitioned from using Ellucian Banner to Workday as the University’s ERP. As part of the transition to Workday, Howard spent several years configuring Workday to meet the needs of the institution and testing to ensure once the University went “live” in Fall 2024 there would be no configuration issues that affect compliance. Workday was not configured to send out Parent Plus Loans, therefore, Parent Plus notifications were as the result sent out as part of a manual process through the Financial Aid email box. Research into the issue and continued discussions with Workday consultants determined that Parent Plus disbursement notifications definitively cannot be sent out automatically after disbursement in Workday as a result of a flaw in Workday’s configuration capabilities. As a result, “FA CR Parent PLUS Disbursement Notification” report is run weekly out of Workday to identify all Parent Plus Loan disbursements, and a notification is sent to the parent’s email address on file through the Financial Aid Loans team email box. The three disbursement notifications that were not sent out within the 30-day timeline resulted from these Parent PLUS Loans not being shown on the “FA CR Parent PLUS Disbursement Notification” report. These disbursement notifications were originally sent to the student’s email address through Workday instead of being sent to the parent’s email address. While these disbursement notifications were sent timely, a compliance review of disbursement notifications discovered the Workday configuration was sending out some Parent PLUS Loan disbursement notifications to the student’s email address. This left the PLUS disbursement off the “FA CR Parent PLUS Disbursement Notification.” Upon discovery of this configuration error, the Loans Team worked with the University’s Workday consultant to prevent any Parent PLUS Loan disbursement notifications from being sent out through Workday. Bi-semester internal reviews by the Associate Director for Compliance in Enrollment Management are ongoing. The error with Parent PLUS Loan notifications being sent to the wrong individual in Workday was identified in the March 2025 disbursement notification compliance review. An August 2025 review of disbursement notifications for medical students resulted in there being no disbursement notifications found that were sent past the 30-day timeline and they were sent to the correct individuals. A September 2025 review of disbursement notifications was completed and resulted in enhancements to the mail merge template used to manually send out the Parent PLUS Loan disbursement notifications. An updated mail merge template was created, tested and implemented. A November 2025 disbursement notification review was completed to ensure the Parent PLUS notifications went out timely and to the parent’s email address. Anticipated Completion Date: The corrective action taken to prevent the Parent PLUS notifications from going out to the students in Workday was completed in March 2025. Monitoring and reviewing of loan disbursements have been ongoing to ensure the Workday system is correctly identifying and transmitting Direct Loan disbursements for Subsidized, Unsubsidized and Graduate PLUS Loans. Any significant issues are identified, documented and tracked until they are resolved. The Loan Coordinator is responsible for sending out the Parent Plus Loan notifications on a weekly basis and training has been provided to the designated individual who will perform this function in the absence of the Loan Coordinator.

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Finding 1211211 (2025-008)

Material Weakness 2025

The Howard University

DC

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

FINDING 2025-008 Names of Responsible Individuals: Manager Systems & Administration (Office of the Bursar) Associate Director for Compliance, Enrollment Management Associate Vice President for Finance and University Bursar Director of Cash Management, Treasury Operations Treasury Specialist Systems ...

FINDING 2025-008 Names of Responsible Individuals: Manager Systems & Administration (Office of the Bursar) Associate Director for Compliance, Enrollment Management Associate Vice President for Finance and University Bursar Director of Cash Management, Treasury Operations Treasury Specialist Systems Analyst, Enrollment Management Corrective Action: Beginning with the Fall 2024 semester, Howard University transitioned from using Ellucian Banner to Workday as the University’s ERP. The Bursar’s Office was not able to fully test the Title IV refunds process prior to "go live" due to the inability to disburse and create refunds to be sent to the University’s bank, JP Morgan. In August 2024, the Bursar’s Office identified configuration issues with JP Morgan where parents were not associated with students’ IDs and addresses in delivered refund files sent to JP Morgan Chase. These Title IV checks and direct deposits could not be sent to parents until JP Morgan completely migrated to Workday, in September 2024. After this date, there have not been issues with the JP Morgan Chase configuration with Workday. Workday is a date-driven ERP. Meal charges for Spring 2025 were placed on the students’ account, the due date for payment on the referenced meal charges was put in Workday as 12/23/2025 instead of 12/23/2024. This due date is when the charge is factored into the application of payments for the Office of the Bursar. The result was that housing charges were not being applied for the Spring 2025 semester until the error was discovered by the University during reconciliation. These meal charge dates were corrected to 12/23/2024 in March 2025. Internal controls have been created where there is a second level of review of due dates for charges placed on the students’ account. Due dates for charges during a semester are now reviewed by the Bursar and Housing to ensure the application of payments will pick up all charges for a semester. There are also continuing corrective actions being taken to best capture students who were eligible for a Title IV refund and deliver Title IV credit balances to students within the 14-day timeframe, including the use of reports available in Workday. Beginning with Fall 2025 semester, the on-demand “SF Refund Review Report” in Workday is used to identify students that are eligible for a Title IV refund. Howard University staff meet daily with Workday consultants from AVAAP to provide feedback and discuss any current issues experienced in Workday. The goal of these meetings is to have a constant flow of information on what is working effectively and what is not working effectively within Workday. There are also more Howard University staff focused on the Title IV credit balance process and more stages of approval required for the process to be completed. A list of Title IV credit balance refunds is captured from the “SF Refund Review Report,” the settlement run of refunds are reviewed by the refund approver in the Office of the Bursar, then the refund listing goes to the University Bursar for approval. After approval by the University Bursar the listing of students who will receive Title IV refunds by direct deposit and/or check is sent to the Treasury Specialist for approval. Once the Treasury Specialist approves the refunds, the Cash Manager approves the transmittal of this information to JP Morgan, and the funds are then transmitted to JP Morgan for delivery to parents and students. There has also been identification of a backup employee in the Bursar’s Office and Treasury responsible for the Title IV refund process. These backups have been trained so there is no disruption to the workflow, and they are currently running the Title IV credit balance delivery process when there is a workload balance need to do so to ensure timely refunds. Bi-semester internal reviews by the Associate Director for Compliance in Enrollment Management have taken place which complement the additional levels of review put in place by the Bursar. An internal review of 10 Title IV refunds sent to students for Summer 2025 was completed in July 2025. A review of 100 students who received refunds for Summer 2025 and Fall 2025 was completed in August 2025. All the students who received a refund for the Fall 2025 semester had their Title IV credit balance delivered timely. A review of 86 Title IV refunds for Fall 2025 completed in October 2025 showed that 0 students in the sample received their Title IV refund past the 14-day timeline. Anticipated Completion Date: Both issues which created the Title IV credit balance findings for FY25 have been identified and resolved. The issue with JP Morgan’s migration to Workday was identified and resolved during the Fall 2024 semester. The importance of due dates in Workday is now reinforced with a second level of staff members reviewing charge due dates in Workday. Additional steps have also been taken to ensure compliance with the 14-day credit balance delivery timeframe. The identification of the “SF Refund Review” report as the best report to capture Title IV credit balance information was completed in July 2025. The bi-semester reviews of continuing compliance with the 14-day timeline are ongoing and will continue to be used as a tool to identify any potential compliance issues. As of July 2025, there is identification of a backup employee in each office responsible for the Title IV refund process should there be employee turnover.

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Finding 1211205 (2025-007)

Material Weakness 2025

The Howard University

DC

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

FINDING 2025-007 Names of Responsible Individuals: Associate Director for Compliance, Enrollment Management AVP for Finance & Bursar Director of Student Billing and Engagement Associate Director for Compliance, Financial Aid Assistant Controller Director of Accounting Corrective Action: Federal Perk...

FINDING 2025-007 Names of Responsible Individuals: Associate Director for Compliance, Enrollment Management AVP for Finance & Bursar Director of Student Billing and Engagement Associate Director for Compliance, Financial Aid Assistant Controller Director of Accounting Corrective Action: Federal Perkins Loan program records are traditionally paper based, as a result, these school records can often be inconsistent. Due to inconsistent data transfer during Howard University’s move from Campus Partners to ECSI (Educational Computer Systems, Inc.) as the Perkins Loan servicer after the 2013-2014 academic year, the University’s Perkins disbursement data did not match the records Howard had from ECSI. In 2022, the University began to work with ECSI on converting the Howard internal records to match ECSI’s records. In mid-April 2026, ECSI notified Howard that the conversion of ECSI Perkins disbursement data to Howard disbursement data was complete. Currently, the adjustments ECSI made to match Howard are being reviewed by the Associate Director for Compliance in Enrollment Management, and feedback will be provided to ECSI. Matching Perkins Loan data between Howard and ECSI will strengthen the data consistency on the FISAP. The consistency of Perkins Loan data between ECSI and Howard University on the FISAP will also assist in strengthening internal controls for determination of the Cash on Hand amount. ECSI works with schools whose general ledger Cash on Hand does not match what is on the FISAP in Part III. It was conveyed by ECSI that it is more important to have awareness of what data does not match and why than to have parity. After the conversion of Perkins data from ECSI has been approved, the Associate Director for Compliance will meet with Director of Accounting to begin the process of reviewing Perkins wind-down procedures and the accounting related. Howard University is in the process of liquidating the Federal Perkins Program. Due to staffing changes, the Director of Student Billing and Engagement, is now responsible for the Federal Perkins Loan liquidation process. The University is working with ECSI and the Department of Education to complete the liquidation. As part of the liquidation process, the Director of Billing and Engagement contacted the Department of Education to determine the remaining steps for Perkins liquidation. 13 Perkins Loans remaining need to be assigned. Howard is in the process of determining if these loans can be assigned to ED or if the school will need to purchase them. Anticipated Completion Date: September 30, 2026, is the target date for the Federal Perkins Loan program to be completely liquidated at Howard University. All but 13 Federal Perkins Loans have been assigned, and the Bursar is working on sending credit balances to Accounts Payable for payment for those Perkins Loans that can be assigned. The conversion of ECSI records to match Howard internal records was completed in April 2026 and final will be completed by May 2026. Once the conversion is approved by Howard, the June 30, 2026 Perkins Annual Report from ECSI will match what Howard has in their Perkins records. This will enable this Perkins Annual Report to be used on the 2027-2028 FISAP due on September 30, 2026.

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Finding 1211199 (2025-006)

Material Weakness 2025

The Howard University

DC

Internal Control / Segregation of Duties Student Financial Aid Special Tests & Provisions

FINDING 2025-006 Name of Responsible Individual: Associate Provost AVP, Human Resources Senior Director of Payroll Corrective Action: The Offices of Undergraduate Studies, Financial Aid, Human Resources, and Payroll have worked to re-configure our Enterprise Resource Planning system, Workday, to sig...

FINDING 2025-006 Name of Responsible Individual: Associate Provost AVP, Human Resources Senior Director of Payroll Corrective Action: The Offices of Undergraduate Studies, Financial Aid, Human Resources, and Payroll have worked to re-configure our Enterprise Resource Planning system, Workday, to significantly reduce early time approval and minimize incorrect time attribution. We introduced new controls on May 7, 2025, and provided additional training throughout Academic Year 2024-2025. Although we have made much progress, we are still working to minimize FWS program risks. Specifically, we have noticed that retrofitting the staff and faculty hiring system may not be an ideal solution for handling the unique needs of the Federal Work Study program. As such, we are working with our official Workday partner to enact a distinct student hiring portal, that will also leverage Workday. We expect that this portal will be more nimble and better able to address FWS program management and controls. The expected launch date is Fall 2026. Anticipated Completion Date: December 31, 2026

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Finding 1211198 (2025-005)

Material Weakness 2025

The Howard University

DC

Student Financial Aid

FINDING 2025-005 Names of Responsible Individual: Interim Registrar & AVP for Enrollment Management Associate Director for Compliance, Enrollment Management Associate Registrar for Compliance, Records, and Graduation Services Records Specialist Associate Director for Compliance, Financial Aid Correc...

FINDING 2025-005 Names of Responsible Individual: Interim Registrar & AVP for Enrollment Management Associate Director for Compliance, Enrollment Management Associate Registrar for Compliance, Records, and Graduation Services Records Specialist Associate Director for Compliance, Financial Aid Corrective Action: The Enrollment Reporting process is supervised by the University Registrar and the Registrar is responsible for providing enrollment files to Howard University’s third-party servicer, National Student Clearinghouse (NSC), who then submit the enrollment file report to the National Student Loan Database System (NSLDS). Howard moved to Workday Student as the University’s ERP beginning with the Fall 2024 semester and enrollment reporting to NSC was processed solely through Workday with the Fall 2024 semester and enrollment reporting to NSC was processed solely through Workday. As part of the transition to Workday, Howard spent several years configuring Workday to meet the needs of the institution and testing to ensure once the University went “live” there would be no configuration issues that affect compliance. It was not possible for the Registrar’s Office to fully test enrollment reporting prior to "go live" due to students needing to be registered in courses to send a test file to NSC. At the start of the Fall 2024 semester, Howard worked closely with National Student Clearinghouse to troubleshoot issues that could delay the enrollment files transmission in August and September 2024. This setup of the one-time migration between Workday and NSC was not completed timely. The appropriate individuals from the Registrar’s Office, Office of Financial Aid, National Student Clearinghouse are working together to enable ongoing communication and monitoring of reporting requirements. These parties will work together to confirm student enrollment statuses are reported timely and accurately. The transition to Workday Student allowed the University to review each program of study to ensure accuracy when integrating the data from Banner to Workday and certifying the correct program start date and program length are reported to NSLDS. The effective enrollment date reflected in NSLDS for the four students with the incorrect program start date was fed from the University’s prior ERP, Banner, and all program start dates have now been accurately updated in Workday. The implementation of Workday and staffing transitions in the Registrar's Office caused delays in students being cleared for graduation and then to NSC. The issue for Graduate reporting should not recur due to resolved implementation issues with Workday. Monthly enrollment reporting schedules were set up in NSC for the 2025-2026 academic year during Summer 2025. These enrollment reporting schedules will be updated each summer for the upcoming academic year. Graduation files are scheduled to be transmitted on the first of every month to National Student Clearinghouse. This will allow students cleared for graduation to be transmitted monthly and ensure the 60-day reporting timeline will be met. The Office of the Registrar is in constant communication with the representative from NSC when there are questions on reporting student enrollment statuses accurately. Bi-semester reviews by the Associate Director for Compliance will ensure any potential issues in reporting are identified and resolved timely. A review of students reported to NSC for Spring 2025 was completed with a specific focus on students who had a change in enrollment. This review discovered the Workday configuration did not pick up students who dropped courses during the semester in the enrollment file. This configuration issue in Workday has now been corrected. A review of students’ enrollment status for Fall 2025 after the University’s drop/add period showed students in the enrollment reporting file were reported correctly on the Fall 2025 First of Term enrollment file sent to NSC. Anticipated Completion Date: The Workday migration with National Student Clearinghouse was completed in October 2024. The program start dates were accurately set up in Workday during the configuration of each program of study, which occurred prior to “go live” in 2024. Howard University staff meet daily with Workday consultants from AVAAP to provide feedback and discuss any current issues experienced in Workday. Bi-semester compliance reviews of the student’s enrollment status reported to NSC are ongoing and will occur at least once per semester. The monthly reporting schedules were set up for 2025-2026 during Summer 2025 and each summer the monthly reporting schedule will be set up for the upcoming academic year. When the National Student Clearinghouse updated their enrollment file reporting portal in May 2025, the Associate Registrar met with NSC for training on how to use their new portal to upload student enrollment statuses.

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Finding 1211196 (2025-011)

Material Weakness 2025

Municipality of Santa Isabel

PR

HUD Housing Programs Reporting

Instructions will be given to the Program staff to continue strengthening the existing internal controls and procedures to ensure the submission in a timely manner of the program’s Voucher Management System (VMS). Also, instruction will be given to the Program Coordinator to maintain a dateline cont...

Instructions will be given to the Program staff to continue strengthening the existing internal controls and procedures to ensure the submission in a timely manner of the program’s Voucher Management System (VMS). Also, instruction will be given to the Program Coordinator to maintain a dateline control to ascertain that required reports are submitted within the due dates. Implementation Date: Immediately Responsible Person: Mrs. Janice Brugman Federal Program Director

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Finding 1211195 (2025-010)

Material Weakness 2025

Municipality of Santa Isabel

PR

HUD Housing Programs Reporting

Instructions will be given to the Program staff to continue strengthening the existing internal controls and procedures to ensure the submission in a timely manner of the program’s Financial Data Schedule (FDS) and in accordance with the applicable requirements. Also, instruction will be given to th...

Instructions will be given to the Program staff to continue strengthening the existing internal controls and procedures to ensure the submission in a timely manner of the program’s Financial Data Schedule (FDS) and in accordance with the applicable requirements. Also, instruction will be given to the Program Coordinator to maintain a dateline control to ascertain that required reports are submitted within the due dates. Finally, we are in the process of filing the unaudited FDS of fiscal year 2024-2025. Implementation Date: May 15, 2026 Responsible Person: Mrs. Janice Brugman Federal Program Director

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Finding 1211194 (2025-009)

Material Weakness 2025

Municipality of Santa Isabel

PR

HUD Housing Programs

Instructions will be given to the Program staff to continue strengthening the existing internal controls and procedures to ensure that the re-examinations and HAP determination processes are performed according to program requirements and guidelines. Also, the Program staff should obtain in a timely...

Instructions will be given to the Program staff to continue strengthening the existing internal controls and procedures to ensure that the re-examinations and HAP determination processes are performed according to program requirements and guidelines. Also, the Program staff should obtain in a timely manner all the required documentation for each reexamination executed. Implementation Date: June 30, 2026 Responsible Person: Mrs. Janice Brugman Federal Program Director

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Finding 1211193 (2025-005)

Material Weakness 2025

Municipality of Añasco

PR

Subrecipient Monitoring Period of Performance Significant Deficiency

In response to the Auditor’s recommendations, the Municipality will establish formal procedures to ensure that all required forms, including Form 90-91, are properly completed, maintained, and submitted in accordance with applicable grant requirements. Additionally, all supporting documentation rela...

In response to the Auditor’s recommendations, the Municipality will establish formal procedures to ensure that all required forms, including Form 90-91, are properly completed, maintained, and submitted in accordance with applicable grant requirements. Additionally, all supporting documentation related to the period of performance for each project will be identified, organized, and maintained, including approved project worksheets, grant award documentation, and related financial records. Furthermore, monitoring mechanisms and periodic reviews will be implemented to ensure ongoing compliance with applicable requirements and the timely availability of required documentation for audit and monitoring purposes.

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Finding 1211192 (2025-004)

Material Weakness 2025

Municipality of Añasco

PR

Subrecipient Monitoring § 200.302 § 200.403

In response to the Auditor’s recommendations and as corrective action, the staff responsible or department will locate and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidia...

In response to the Auditor’s recommendations and as corrective action, the staff responsible or department will locate and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidiary ledgers. Furthermore, the Municipality will design, document, establish, and provide the necessary training, along with written guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds. In addition, the Municipality will implement periodic reviews and monitoring mechanisms to ensure ongoing compliance with reporting requirements and the accuracy of financial information related to federal funds.

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Finding 1211191 (2025-003)

Material Weakness 2025

Municipality of Añasco

PR

Reporting Significant Deficiency § 200.12 § 200.508 § 200.510 § 200.512

The Municipality shall establish procedures, training programs, and internal controls to ensure compliance with the preparation and timely submission of the Single Audit Report to the Federal Audit Clearinghouse, as required by the OMB Super Circular Uniform Guidance and in accordance with the nine-...

The Municipality shall establish procedures, training programs, and internal controls to ensure compliance with the preparation and timely submission of the Single Audit Report to the Federal Audit Clearinghouse, as required by the OMB Super Circular Uniform Guidance and in accordance with the nine-month deadline established therein. In addition, the Department of Finance will monitor the progress of the work, including the preparation of financial statements, as well as the external audit and the single audit, so that for the fiscal year ending June 30, 2026, the reports are submitted by the established deadline of no later than March 31, 2027.

View Audit 400405

Finding 1211190 (2025-001)

Material Weakness 2025

Longfellow Non-Profit Housing, Inc. 023-Ee-078

MA

The necessary internal controls have been implemented and will be followed in the future to ensure that ensure an EIV income report is utilized to review tenant income within 90 days after transmission of the move-in certification to the Tenant Rental Assistance Certification System during the initi...

The necessary internal controls have been implemented and will be followed in the future to ensure that ensure an EIV income report is utilized to review tenant income within 90 days after transmission of the move-in certification to the Tenant Rental Assistance Certification System during the initial tenant certification process.

View Audit 400404

Finding 1211189 (2025-001)

Material Weakness 2025

Faneuil Hiv Housing Corporation 023-Hd-011

MA

HUD Housing Programs Cash Management

The necessary internal controls have been implemented and will follow appropriate procedures to ensure that there are no unauthorized withdrawals from the residual receipts account.

View Audit 400403

Finding 1211188 (2025-002)

Material Weakness 2025

Syntiro

ME

Reporting Allowable Costs / Cost Principles Material Weakness § 200.302 § 200.403 § 200.405

We agree with the finding and we will be reviewing and implementing the recommendations accordingly. We are committed to ensuring no duplication of costs across reporting periods and compliance with allocability requirements under Uniform Guidance on a prospective basis. This corrective action plan ...

We agree with the finding and we will be reviewing and implementing the recommendations accordingly. We are committed to ensuring no duplication of costs across reporting periods and compliance with allocability requirements under Uniform Guidance on a prospective basis. This corrective action plan will be implemented by June 30, 2026.

View Audit 400399

Finding 1211187 (2025-001)

Material Weakness 2025

Syntiro

ME

Allowable Costs / Cost Principles Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.403 § 200.414

We agree with the finding and will review and implement the recommendations accordingly. We are committed to ensuring proper application of indirect costs, avoiding duplication of costs across reporting periods, and maintaining compliance with allocability requirements under Uniform Guidance on a pr...

We agree with the finding and will review and implement the recommendations accordingly. We are committed to ensuring proper application of indirect costs, avoiding duplication of costs across reporting periods, and maintaining compliance with allocability requirements under Uniform Guidance on a prospective basis. This corrective action plan will be implemented by June 30, 2026.

View Audit 400399

Finding 1211186 (2025-002)

Material Weakness 2025

Iowa Falls Community School District

IA

Internal Control / Segregation of Duties

We understand the importance of maintaining strong internal controls and acknowledge the concerns related to segregation of duties. Given our limited staffing levels, full segregation is not always practical. However, we have established compensating controls, including enhanced supervisory oversigh...

We understand the importance of maintaining strong internal controls and acknowledge the concerns related to segregation of duties. Given our limited staffing levels, full segregation is not always practical. However, we have established compensating controls, including enhanced supervisory oversight, routine transaction reviews, and board-level monitoring when appropriate. Following a mid-year retirement, we reassessed and updated our internal procedures to strengthen controls and improve segregation of duties where feasible. We will continue to explore additional ways to address this challenge.

View Audit 400390

Finding 1211184 (2025-002)

Material Weakness 2025

Bridge House and Subsidiaries

CO

Allowable Costs / Cost Principles § 200.303

As of March 2026, management has implemented controls that properly support the distribution of personnel charges. In addition, documentation is being obtained and retained to substantiate these charges and a new procedure of documenting the review process to help ensure these errors are corrected b...

As of March 2026, management has implemented controls that properly support the distribution of personnel charges. In addition, documentation is being obtained and retained to substantiate these charges and a new procedure of documenting the review process to help ensure these errors are corrected before submission to the grantors has been implemented.

View Audit 400385

Finding 1211182 (2025-001)

Material Weakness 2025

International Fresh Produce Association

DC

Cash Management Internal Control / Segregation of Duties

While it may be impractical to request a cash reimbursement monthly due to the lag in receivingtimely invoices from sub-awardees and/or contractors, the review and computation of submitted hours confirmed and recalculated as specified within each of the different grant guidelines, Management will be...

While it may be impractical to request a cash reimbursement monthly due to the lag in receivingtimely invoices from sub-awardees and/or contractors, the review and computation of submitted hours confirmed and recalculated as specified within each of the different grant guidelines, Management will begin after 3/31/2026: 1) Request cash reimbursement monthly where practical and underlying support has been received timely and substantiated, staff hours submitted and approved; or 2) Request cash reimbursement no greater than quarterly for those same expenses as specified in #1.

View Audit 400376

Finding 1211169 (2025-003)

Material Weakness 2025

Wesleyan College

GA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

The auditee will finalize and submit future Single Audit reporting packages within the Uniform Guidance deadlines and will periodically review compliance procedures as part of its internal control monitoring activities.

View Audit 400359

Finding 1211164 (2025-002)

Material Weakness 2025

Wesleyan College

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

All donor‑restricted balances were reviewed to identify instances where restrictions had been satisfied but not released timely. Required releases were recorded to correct net asset classifications in the general ledger. Where available, supporting documentation (e.g., expenditure reports, grant ter...

All donor‑restricted balances were reviewed to identify instances where restrictions had been satisfied but not released timely. Required releases were recorded to correct net asset classifications in the general ledger. Where available, supporting documentation (e.g., expenditure reports, grant terms, and donor agreements) was acquired and reviewed to substantiate the timing of releases. Management plans to enhance controls over donor restriction tracking by implementing clearer procedures for identifying restriction satisfaction, improving cross-department communication, and strengthening review controls to ensure timely and accurate recording of donor restriction releases. Auditor’s Evaluation of the Corrected Action Plan: Wesleyan College’s response was appropriate for immediate remediation for the current affected period. Furthermore, the plan for preventative actions appears to be appropriately focused to achieve timely and documented of releases related to satisfied purpose or time conditions.

View Audit 400359

Finding 1211159 (2025-001)

Material Weakness 2025

Wesleyan College

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Wesleyan College management has completed all outstanding reconciliations for the affected periods. Reconciling items noted during the delayed reconciliations were reviewed, investigated, and resolved or appropriately aged and documented. Evidence of supervisory review has been added to completed re...

Wesleyan College management has completed all outstanding reconciliations for the affected periods. Reconciling items noted during the delayed reconciliations were reviewed, investigated, and resolved or appropriately aged and documented. Evidence of supervisory review has been added to completed reconciliations where missing. Management is in the process of developing and implementing remediation and preventative actions, including strengthening reconciliation policies, assigning clear ownership and escalation procedures, and implementing monitoring controls to ensure reconciliations are prepared and reviewed timely. These actions are expected to improve the effectiveness of controls over material account balance reconciliations. Auditor’s Evaluation of the Corrected Action Plan: Wesleyan College’s response was appropriate for immediate remediation for the current affected period. Furthermore, the plan for preventative actions appears to be appropriately focused to ensure reconciliations are prepared and reviewed timely.

View Audit 400359

Finding 1211154 (2025-003)

Material Weakness 2025

Planned Parenthood of Illinois

IL

Reporting

Finding 2025-003: Timely Submission of Single Audit Reporting and Data Collection Form to the Federal Audit Clearinghouse Finding: The Agency did not submit the Single Audit reporting package, including the Data Collection Form (DCF), to the Federal Audit Clearinghouse (FAC) by the required deadline...

Finding 2025-003: Timely Submission of Single Audit Reporting and Data Collection Form to the Federal Audit Clearinghouse Finding: The Agency did not submit the Single Audit reporting package, including the Data Collection Form (DCF), to the Federal Audit Clearinghouse (FAC) by the required deadline of March 31, 2026. Correction Actions Taken: Management submitted the Agency’s fiscal year 2025 Single Audit package, including the DCF, to the FAC on April 30, 2026. Management acknowledges that the Single Audit reporting package, including the Data Collection Form (DCF), was submitted after the required deadline. The delay resulted from a combination of internal and external factors, including delayed receipt of finalized data necessary to complete the audit and significant personnel turnover of internal and external professionals working on the single audit during the reporting period. In addition, a federal government shutdown impacted access to federal portals and the ability to confirm current submission requirements in a timely manner. Once the necessary information became available and federal systems were accessible, management worked with the auditors to complete and submit the reporting package promptly. Management has since strengthened internal coordination around audit data readiness. Contact Person: Tonya Tucker, Chief Financial Officer Anticipated Completion Date: Implemented as of the fiscal year ended June 30, 2026

View Audit 400357

Corrective Action Plans

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