Corrective Action Plans

Finding 1171337 (2025-001)

Material Weakness 2025

SC

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

MW 2025-001 SFA Cluster: R2T4 Corrective Action Plan Contact Person: Jeff Boyle, Director of Financial Corrective Action Plan: 1. Have at least two staff members enroll and complete the R2T4 training module conducted by NASFAA. Tonja Suttles and Melissa Satterwhite completed the course and passed th...

MW 2025-001 SFA Cluster: R2T4 Corrective Action Plan Contact Person: Jeff Boyle, Director of Financial Corrective Action Plan: 1. Have at least two staff members enroll and complete the R2T4 training module conducted by NASFAA. Tonja Suttles and Melissa Satterwhite completed the course and passed the credential exam. Suzanne Bonner sat in on a few of the sessions. 2. Make changes to the R2T4 spreadsheet. a. Maintain a separate tab for each calculation group to make tracking and internal reviews easier. Process has been completed and started being used during the 2025 fall semester. b. Add additional columns to the spreadsheet that will provide the necessary data to perform the R2T4 calculation within Colleague and act as a check and balance as the calculation is being performed. There are several columns with calculated data or data coming from a source outside of Colleague. These data values can then be compared to the values Colleague calculates and the two should match. Columns have been added and began being used with the 2025 fall semester. 3. It will be established that one staff member will do the R2T4 calculation and a second staff member will do a spot check of a spot check to ensure the calculation was done properly using the correct data. The number of students checked will depend on the number of students within the calculation groups. The number of students in a group can range from 2 to several hundred. This process was put into practice starting with the 09/17/25 calculation group. Jeff Boyle, Director of Financial Aid, performed all the R2T4 calculations for the 2025 fall term and Tonja Suttles, Assistant Director of Financial Aid, performed 100% review of all the calculations. This will change once we are assured this process is working the way we expect it. 4. The external spreadsheets and charts used for the R2T4 calculation contain a tremendous amount of data elements and are created two years in advance of being used. A process will be established where various staff members within the office will review the data prior to our using it for the R2T4 calculation. This has been implemented as of the 2025 fall semester. All the 2025-2026 terms have been reviewed. A secondary review will be done on each term just prior to the data being used for that term’s R2T4 calculations. The data will be reviewed again at any point we determine the data may not be correct.

View Audit 384632

Finding 1171332 (2025-001)

Material Weakness 2025

Mental Health Mental Retardation Authority of Brazos Valley

TX

Reporting Internal Control / Segregation of Duties

Audit Finding 2025-1: During the audit it was noted that certain general ledger accounts were not analyzed and reconciled on a timely basis. Management Response: The Center has continued to experience turnover in key accounting positions. New programs with new software updates have required addition...

Audit Finding 2025-1: During the audit it was noted that certain general ledger accounts were not analyzed and reconciled on a timely basis. Management Response: The Center has continued to experience turnover in key accounting positions. New programs with new software updates have required additional staff training. The Medicaid Eligibility Renewal process by the State now has Renewals required every 12 months while prior to covid the Medicaid Program Renewals were required every 24 months. This has caused serious issues with the reconciliation process for Several of our Medicare, Medicaid, HCS and TXHMLV Accounts. We booked conservatively what we thought we could anticipate for Revenues assuming that we would begin receiving Reinstatement of Benefits at a somewhat regular Renewal Rate. We are allowed to back bill at least 90 days once approval is given. The Renewal Process is taking way longer than it used to, significantly complicating the reconciliation process, especially at year end with the need for separation of Revenue by Fiscal Years (matching process of Revenue with the same period Expenditures) Management will continue to train existing employees on significant accounting issues and IDD Management has recently begun using the Medicaid Lost Report to better anticipate lapses in upcoming Renewals of Consumers. We will also begin closing out our billings for the prior Fiscal Year earlier than we currently do. Any prior billings (Rebills) occurring after this established cutoff date (Medicare/Medicaid) will be reflected in the current year’s revenue and receivable balances. Name and Title of contact person responsible for corrective action: Dan Monson, CFO, 1504 S Texas Avenue. Bryan, TX 77802, 979-361-9802, Employer Identification Number: 74-1793265

View Audit 384621

Finding 1171330 (2025-001)

Material Weakness 2025

Eastbay Senior Housing

CO

Management of the Corporation will ensure the audited financial statements are filed into the REAC system within 90-days after year-end.

View Audit 384606

Finding 1171324 (2025-001)

Material Weakness 2025

Town of Woodbury, Connecticut

CT

Procurement, Suspension & Debarment Subrecipient Monitoring

FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awar...

FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town implemented a policy to check that vendors are not suspended or debarred by checking the System for Award Management (SAM). However, the policy was implemented in January 2025, during the fiscal year under audit. Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town established policies and procedures to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintains documentation showing that verification. The new procedures begin during FY 2025 and will be in full effect for fiscal years 2026 and beyond. Name of Contact Person: Nyree Pieck, Interim Fiscal Officer (203) 263-2449. Projected Completion Date: Completed, January 2025.

View Audit 384596

Finding 1171321 (2025-001)

Material Weakness 2025

Craven County

NC

Eligibility Internal Control / Segregation of Duties Questioned Costs

Board of Commissioners Administration Building Jason R. Jones, Chairman 406 Craven Street Dennis Bucher, Vice Chairman New Bern, NC 28560 Thomas F. Mark George S. Liner Fax 252-637-0526 Theron L. McCabe jveit@cravencountync.gov Ettienne “E.T.” Mitchell Beatrice R. Smith Administrative Staff Jack B. ...

Board of Commissioners Administration Building Jason R. Jones, Chairman 406 Craven Street Dennis Bucher, Vice Chairman New Bern, NC 28560 Thomas F. Mark George S. Liner Fax 252-637-0526 Theron L. McCabe jveit@cravencountync.gov Ettienne “E.T.” Mitchell Beatrice R. Smith Administrative Staff Jack B. Veit III, County Manager Commissioners 252-636-6601 Gene Hodges, Assistant County Manager Manager 252-636-6600 Nan Holton, Clerk to the Board Finance 252-636-6603 Amber M. Parker, Human Resources Director Human Resources 252-636-6602 Craig Warren, Finance Director None Reported. Finding 2025-001 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed completion date: April Rollins, Medicaid Program Manager Policy refresher training will be held by December 31, 2025. Refresher training for staff that files should be reviewed internally to ensure proper documentation is in place for eligibility determination. Workers will receive refresher training what files should contain and the importance of complete and accurate record keeping. Staff will have refresher training that all files include online verifications; documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Second party reviews of at least or in excess of the state’s mandated 98 cases will be conducted quarterly. The second party review threshold for staff is 90%. Any errors will be discussed one on one by the supervisor with the employee to ensure the employee has a full understanding of policies and procedures. Supervisors will review error trends every quarter to determine if further group training is needed. The Learning Gateway trainings have also been completed in the past 180 days for all Medicaid staff will further assist with retaining staff. 12/31/2025 Corrective Action Plan For the Year Ended June 30, 2025 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs 188

View Audit 384595

Finding 1171320 (2025-005)

Material Weakness 2025

Eastern Greene Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.208 § 200.303

FINDING 2025-005 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Assessment System Security Contact Person Responsible for Corrective Action: Superintendent and Title I Program Director Mr. Todd Tanksley Contact Phone Number and Email Address: 812-849-4...

FINDING 2025-005 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Assessment System Security Contact Person Responsible for Corrective Action: Superintendent and Title I Program Director Mr. Todd Tanksley Contact Phone Number and Email Address: 812-849-4481 – tanksleyto@mitchell.k12.in.us Views of Responsible O􀆯icial: We concur with the finding. Description of Corrective Action Plan The School Corporation has implemented enhanced internal control procedures to ensure compliance with Assessment System Security requirements and applicable state and federal regulations. E􀆯ective immediately, the School Corporation will: 1. Require all employees who administer, handle, or have access to secure test materials to complete annual assessment security training in accordance with the Indiana Assessment Policy Manual. 2. Require all such employees to sign the Indiana Testing Security and Integrity Agreement annually by an established deadline. INDIANA STATE BOARD OF ACCOUNTS 34 3. Establish a standardized process to collect, review, and retain signed testing security agreements at the building level. 4. Maintain a centralized tracking log of all employees required to complete training and sign agreements. 5. Conduct an annual verification review to ensure that all required documentation is complete prior to the testing window. 6. Retain all assessment security training documentation and signed agreements in accordance with federal record retention requirements under 2 CFR 200.334. Planned Evidence of Correction The School Corporation will maintain the following documentation as evidence of corrective action: ● Annual assessment security training agendas and attendance record ● Signed Indiana Testing Security and Integrity Agreements for all applicable sta􀆯 ● Centralized tracking logs indicating completion of training and agreement signatures ● Building-level verification checklists signed and dated by administrators ● Written internal procedures related to assessment system security compliance Anticipated Completion Date Implemented and ongoing beginning with the FY2026 assessment cycle.

View Audit 384594

Finding 1171318 (2025-004)

Material Weakness 2025

Eastern Greene Schools

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.334 § 200.77 § 200.78

Finding 2025-004 Title I Grants to Local Educational Agencies – Eligibility Contact Person Responsible for Corrective Action: Superintendent and Title I Program Director Mr. Todd Tanksley Contact Phone Number and Email Address: 812-849-4481 – tanksleyto@mitchell.k12.in.us Views of Responsible Offici...

Finding 2025-004 Title I Grants to Local Educational Agencies – Eligibility Contact Person Responsible for Corrective Action: Superintendent and Title I Program Director Mr. Todd Tanksley Contact Phone Number and Email Address: 812-849-4481 – tanksleyto@mitchell.k12.in.us Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan The School Corporation has established and implemented written internal control procedures to ensure that enrollment and poverty data reported in the October Real Time Reports are reviewed for accuracy and compared to the Title I application prior to submission. Beginning with the current grant cycle, the School Corporation will: 1. Obtain and retain copies of the October Real Time Report data used for each Title I application year. 2. Perform and document a detailed review of enrollment and poverty counts by school utilizing a worksheet that itemizes total enrollment at each school within the district, compares the low-income count according to the Real Time report, the utilized lunch software, and the counts indicated on the Title I application, and indicates a match (or variance in the event of data discrepancy) of the data among those three data sources. INDIANA STATE BOARD OF ACCOUNTS 32 3. Compare the poverty and enrollment data from the October Real Time Reports to the Eligible School Summary within the Title I application. 4. Verify poverty data using source documentation from the school lunch software system. 5. Investigate and resolve any discrepancies identified prior to submission. 6. Maintain documentation supporting the review, comparison, and verification process in accordance with federal record retention requirements under 2 CFR 200.334. Planned Evidence of Correction The School Corporation will maintain the following documentation as evidence of corrective action: ● October Real Time Reports ● Poverty and enrollment comparison worksheets ● School lunch software reports ● Signed and dated review checklists ● Copies of submitted Title I application Anticipated Completion Date Implemented and ongoing beginning with the 2026 Title I application.

View Audit 384594

Finding 1171316 (2025-003)

Material Weakness 2025

Eastern Greene Schools

IN

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

FINDING 2025-03 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Dr. Emily Dykstra Contact Phone Number and Email Address: 812-849-4481 / dykstrae@mitchell.k12.in.us Views of Responsible Officials: “We concur with the finding.” Descript...

FINDING 2025-03 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Dr. Emily Dykstra Contact Phone Number and Email Address: 812-849-4481 / dykstrae@mitchell.k12.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: Mitchell Community Schools will utilize time and effort logs to track time that personnel spend working with non-public students. These logs will be turned into the Director of Special Education at the end of each school year, so that they will be available for future audits. A time and effort log template will be created by March 6, 2026 to be utilized with personnel for future IDEA grants. Anticipated Completion Date: March 6, 2026

View Audit 384594

Finding 1171313 (2025-002)

Material Weakness 2025

Eastern Greene Schools

IN

Procurement, Suspension & Debarment § 200.303

FINDING 2025-002 Finding Subject: Child Nutrition Cluster-Procurement, Suspension and Debarment Contact Person Responsible for Corrective Action: Alda L. McIntosh Contact Phone Number and Email Address: 812-849-3663 x 1232, mcintosha@mitchell.k12.in.us Views of Responsible Officials: We concur with ...

FINDING 2025-002 Finding Subject: Child Nutrition Cluster-Procurement, Suspension and Debarment Contact Person Responsible for Corrective Action: Alda L. McIntosh Contact Phone Number and Email Address: 812-849-3663 x 1232, mcintosha@mitchell.k12.in.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Procurement • Create and maintain an internal control spreadsheet signed by the Food Service Director or Head of Maintenance, along with the Superintendent. • This procedure will ensure adequate price/rate quotations are obtained for small purchases over $10,000 and under $150,000 for all goods and services. Anticipated Completion Date: Immediately Description of Corrective Action Plan: Suspension and Debarment • Create and maintain an internal control spreadsheet signed by the Food Service Director or Head of Maintenance, along with the Superintendent. • This procedure will ensure proper verification that contractors and sub-recipients are not suspended, debarred, or otherwise excluded prior to entering into any contracts or sub-awards. Anticipated Completion Date: Immediately

View Audit 384594

Finding 1171309 (2025-001)

Material Weakness 2025

Spoon River College District No. 534

IL

Student Financial Aid

Condition: The examination disclosed 11 out of 25 student status change files tested, in which NSLDS was not updated correctly. Eight of the eleven students’ Program Begin Date reported to NSLDS is the same date as the student's most recent effective status date, although the student has been enroll...

Condition: The examination disclosed 11 out of 25 student status change files tested, in which NSLDS was not updated correctly. Eight of the eleven students’ Program Begin Date reported to NSLDS is the same date as the student's most recent effective status date, although the student has been enrolled in the program with the same CIP code with prior statuses such as Full time or Three-Quarter Time. The remaining three students were withdrawn students whose last day of attendance was not reported accurately. The auditor identified noncompliance and a significant deficiency in internal control over compliance related to the administration of Title IV federal financial aid. ________________________________________ Cause: After thorough review, it was discovered that programmatic data manipulation occurred as a result of attempts to circumvent or bypass National Student Clearinghouse enrollment system error messages, by the Information Technology department. This practice developed due to incomplete resolution of underlying system integration issues and insufficient supervisory review of the corrective steps being taken, in the past. Although no evidence of intentional misrepresentation was found, the manipulation of system data reduced the reliability of automated submissions from the Information Technology department. Furthermore, it was discovered that a Jenzabar system defect causing withdrawal dates to be incorrectly reported to the National Student Clearinghouse has occurred. Further review has discovered a default date was entered in the NSLDS system by National Student Clearinghouse, in place of the correct withdrawal date listed in the Jenzabar system. Corrective Action Plan: Action Step Responsible Persons Timeline for Completion Status/Follow-Up Identify and document all programmatic data manipulations performed to address error messages and assess impact on compliance reporting. Kylee Bump, Director of Financial Aid; Brandy Chasteen, Registrar; Raj Siddaraju, CIO November 2025 Complete Work with National Student Clearinghouse to resolve underlying system integration and understand error message issues. Kylee Bump, Director of Financial Aid; Brandy Chasteen, Registrar; Raj Siddaraju, CIO December 2025 Complete Implement formal data correction policy requiring supervisory approval for any system data adjustments. Sarah Gray, CFO & Raj Siddaraju, CIO January 2026 Completed Conduct staff training on proper error resolution procedures and reinforce internal control expectations. Sarah Gray, CFO & Raj Siddaraju, CIO January 2026 Completed Perform quarterly internal reviews of data integrity and system-generated compliance reports. Kylee Bump, Director of Financial Aid; Brandy Chasteen, Registrar; Raj Siddaraju, CIO In Place Ongoing To ensure accuracy moving forward, our Registrar will review a random sampling of our enrollment reporting through the National Student Clearinghouse throughout the semester and after degrees have been confirmed for each semester.

View Audit 384581

Finding 1171308 (2025-003)

Material Weakness 2025

City of Asheville

NC

Subrecipient Monitoring

2024-2025 CDBG AUDIT 1. Establish Procedure to Ensure FFATA Reports Are Uploaded ● Action: Formalize the reporting of FFATA into SAMS.gov as part of our contracting process ● Completion Date: 6/30/2026 ● Responsible: Community Development Division Manager, Community Development Analysts, Community D...

2024-2025 CDBG AUDIT 1. Establish Procedure to Ensure FFATA Reports Are Uploaded ● Action: Formalize the reporting of FFATA into SAMS.gov as part of our contracting process ● Completion Date: 6/30/2026 ● Responsible: Community Development Division Manager, Community Development Analysts, Community Development Coordinator ● Content: Checklist for compiling content for executed grant agreements with subrecipients will include the addition of completing FFATA requirements in SAM.gov, downloading a copy of the report, and adding to the project file folder with the fully executed agreement ● Documentation: FFATA report submitted via SAM.gov and downloaded to the project file within 30 days of agreement execution

View Audit 384579

Finding 1171305 (2025-002)

Material Weakness 2025

City of Asheville

NC

Subrecipient Monitoring Questioned Costs Allowable Costs / Cost Principles

2026 HOME AUDIT 1. Establish Annual Monitoring Plan ● Action: Create a formalized Annual Monitoring Plan based on subrecipient risk assessments and total annual federal funding. ○ Tiered Oversight: ■ High Risk: Required on-site visits (or deep-dive virtual audits) ■ Medium/Low Risk: Desk reviews and...

2026 HOME AUDIT 1. Establish Annual Monitoring Plan ● Action: Create a formalized Annual Monitoring Plan based on subrecipient risk assessments and total annual federal funding. ○ Tiered Oversight: ■ High Risk: Required on-site visits (or deep-dive virtual audits) ■ Medium/Low Risk: Desk reviews and annual check-ins, sampling beneficiaries for eligibility. ■ Funding amount: Activities with $750,000 or more in federal funding (inclusive of all federal assistance) must undertake a single audit in addition to monitoring ● Completion Date: 2/27/2026 ● Responsible: Community Development Division Manager, Community Development Analysts ● Content: The plan will explicitly list which subrecipients are slated for which type of review each year. ● Documentation: Approved Annual Monitoring plan 2. Training and Capacity Building ● Action: All Community Development staff will undergo monitoring training ● Completion Date: 2/27/2026 ● Responsible: Community Development Manager, Community Development Analysts, Community Development Coordinator ● Content: Training will cover compliance requirements, identifying "red flags", confirming beneficiary eligibility, and internal monitoring Standard Operating Procedures and checklists. ● Documentation: Training logs and updated job aids. 3. Implementation & Execution ● Action: Initiate monitoring activities, prioritizing Higher Risk subrecipients identified in the initial assessment, and requesting single audits from subrecipients who received more than $750,000 in federal funding ● Completion Date: 6/30/2026 and on-going ● Responsible: Community Development Analysts, Community Development Coordinator ● Content: Analysts will produce written monitoring reports for each review following established policies and checklists for each program, which the Community Development Manager will sign off on. ● Documentation: Approved monitoring reports will be recorded and accessible for reference

View Audit 384579

Finding 1171166 (2025-007)

Material Weakness 2025

Griggsville-Perry Community Unit School District #4

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2024 & 2025 Child Nutrition Cluster- AL Number 10.555 & 10.553 Finding No.: 2025-007 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate seg...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- 2024 & 2025 Child Nutrition Cluster- AL Number 10.555 & 10.553 Finding No.: 2025-007 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible and create checks and balances. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing

View Audit 384573

Finding 1171164 (2025-006)

Material Weakness 2025

Griggsville-Perry Community Unit School District #4

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2025 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2025-006 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the in...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2025 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2025-006 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible and create checks and balances. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing

View Audit 384573

Finding 1171163 (2025-002)

Material Weakness 2025

Plainfield Board of Education

NJ

Reporting § 200.302

Management has reviewed this finding and has indicated a corrective action plan will be developed to address this finding and recommendation.

View Audit 384568

Finding 1171162 (2025-003)

Material Weakness 2025

Arizona Christian University

AZ

Questioned Costs Student Financial Aid Eligibility

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review their awarding procedures and implement procedures to ensure the Stafford loans are awarded within the annual and aggregate limits. Explanation of disagreement with audit finding: T...

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review their awarding procedures and implement procedures to ensure the Stafford loans are awarded within the annual and aggregate limits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: At the time the Subsidized Direct Loan was initially awarded, the student was classified as grade level one and was correctly awarded $3,500. Subsequently, the student’s grade level increased; however, the Direct Loan award was not adjusted accordingly. The Office of Financial Aid relies on email notifications to identify students with grade-level changes, and the notification for this student was inadvertently missed. In response to this error, the Office of Financial Aid implemented additional monitoring controls. A report was developed to identify all students with changes in grade level and is now generated and provided weekly by the Office of the Registrar to the Office of Financial Aid. A designated Financial Aid Advisor has been assigned responsibility for reviewing this report and adjusting Direct Loan awards as necessary to ensure accuracy. As an additional preventative measure, the Director of Financial Aid will verify student grade level and corresponding Direct Loan eligibility prior to disbursement. The Office of Financial Aid will also conduct periodic reviews to confirm that Direct Loan awards consistently and accurately align with students’ grade levels.

View Audit 384567

Finding 1171157 (2025-002)

Material Weakness 2025

Arizona Christian University

AZ

Questioned Costs Student Financial Aid Reporting

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend that the University implement a formal review process as it relates to withdrawn students to ensure R2T4 calculations are being performed accurately and timely. Explanation of disagreement with audit finding:...

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend that the University implement a formal review process as it relates to withdrawn students to ensure R2T4 calculations are being performed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The withdrawal dates applied in the Return to Title IV (R2T4) calculations were based on the dates students were administratively withdrawn by the Office of the Registrar. Upon identification of the audit finding, the Office of Financial Aid conducted a comprehensive review of the affected R2T4 calculations and made the necessary corrections. Any balances resulting from these errors were subsequently written off. Additionally, the Director of Financial Aid completed a full file review for the applicable award year to assess the accurate inclusion of scheduled break days. During this review, two additional students were identified whose R2T4 calculations did not include the appropriate number of break days. The calculations for these students were corrected, and the resulting balances were written off. No further errors were identified. As part of the corrective action, the Office of Financial Aid has hired an additional Financial Aid Advisor dedicated to the review and completion of R2T4 calculations. Furthermore, the Director of Financial Aid has implemented a secondary review process for all completed R2T4 calculations to ensure accuracy and compliance. The Office of Financial Aid has also reviewed the Financial Aid Handbook and applicable Code of Federal Regulations (CFR) related to R2T4 calculations to reinforce adherence to regulatory requirements. Name(s) of the contact person(s) responsible for corrective action: Angel Faast and Laura Silva Planned completion date for corrective action plan: 12/17/2025

View Audit 384567

Finding 1171152 (2025-001)

Material Weakness 2025

Arizona Christian University

AZ

Questioned Costs Student Financial Aid Reporting

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the University 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 i...

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the University 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: : In November 2024, the Associate Director of Institutional Research (ADIR) and Associate VP of Institutional Effectiveness (AVPIE) created a tool for scheduling, tracking, and reviewing the status and completion of National Student Clearinghouse submissions. The audit finding occurred before this tool was in place, and since its implementation, late reporting has been reduced, and the corrective action plan has been successful Name(s) of the contact person(s) responsible for corrective action: Jeff Phillips and Eric Tompkins Planned completion date for corrective action plan: November 1, 2024

View Audit 384567

Finding 1171147 (2025-002)

Material Weakness 2025

United Way of the Mid-South

TN

Procurement, Suspension & Debarment

All staff and partner agencies received targeted training on the Emergency Assistance Guidelines and related documentation requirements to ensure consistent understanding and compliance. New staff with procurement responsibilities will receive this training during onboarding, while current staff and...

All staff and partner agencies received targeted training on the Emergency Assistance Guidelines and related documentation requirements to ensure consistent understanding and compliance. New staff with procurement responsibilities will receive this training during onboarding, while current staff and partners will be participate in scheduled refresher sessions and quality improvement meetings. Supplemental training and resources will be available on a recurring basis, and staff will be asked to acknowledge receipt and review of the guidelines.

View Audit 384565

Finding 1171146 (2025-001)

Material Weakness 2025

United Way of the Mid-South

TN

Cash Management

Effective immediately, and alignment with Seciton C.5b(4), we will not accept late submissions unless express, written approval has been granted by the State.

View Audit 384565

Finding 1171145 (2025-002)

Material Weakness 2025

North Central University

MN

Student Financial Aid

There is no disagreement with the audit finding. There will be review of the return of funds calculation. Funds have been corrected for the error in calculation. Additional quality checks on the academic calendar have been put into to place to ensure accuracy.

View Audit 384564

Finding 1171141 (2025-001)

Material Weakness 2025

North Central University

MN

Student Financial Aid Special Tests & Provisions

There is no disagreement with the finding. The program length will be corrected for all students. Monitoring of Enrollment reporting is now occurring in partnership of the Registrar’s Office and Financial Aid after each National Clearinghouse Reporting Cycle that the Registrar’s Office performs. In ...

There is no disagreement with the finding. The program length will be corrected for all students. Monitoring of Enrollment reporting is now occurring in partnership of the Registrar’s Office and Financial Aid after each National Clearinghouse Reporting Cycle that the Registrar’s Office performs. In addition after gainful employment reporting we will double check our data outputs to look for unintended consequences and troubleshoot.

View Audit 384564

Finding 1171139 (2025-001)

Material Weakness 2025

Community Coalition Alliance, INC

FL

Subrecipient Monitoring § 200.332

Management is working to obtain the overdue reports.

View Audit 384551

Finding 1171138 (2025-001)

Material Weakness 2025

Episcopal Community Services of the Diocese of Pennsylvania

PA

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

Finding 2025-001: ECS provides out-of-school time programming to youth to improve life skills, increase academic engagement and prepare youth for higher education and employment. ECS is required to maintain and submit attendance records as part of this program. Attendance records were not maintained...

Finding 2025-001: ECS provides out-of-school time programming to youth to improve life skills, increase academic engagement and prepare youth for higher education and employment. ECS is required to maintain and submit attendance records as part of this program. Attendance records were not maintained and submitted for one of the sites tested. During our testing of nine monthly attendance records, we noted attendance records for one selection could not be provided. The sample was not intended to be, and was not, a statistically valid sample. 2025-001 Recommendation: We recommend the Organization implement a process and related controls related to review, approval and submission of attendance records of at the site. Contracted slots utilized should be based on actual attendance and related documentation maintained by the Organization to support those amounts. Action Taken: Management agrees with the finding and has taken corrective action by adopting review, approval and submission processes to support contracted slots utilized. Moreover, the site in question was closed and the staff responsible were terminated. These actions and controls were completed and placed in service, respectively, during the year ended June 30, 2025, but were not conducted for the entire year. Date of Completion: January 14, 2026

View Audit 384543

Finding 1171137 (2025-001)

Material Weakness 2025

Volunteers of America Colorado

CO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

Management did not have documented controls in place to ensure contractors are not suspended or debarred from participating in federally funded activity Planned Corrective Action: To strengthen compliance documentation and ensure consistent audit support, VOAC has implemented the following correctiv...

Management did not have documented controls in place to ensure contractors are not suspended or debarred from participating in federally funded activity Planned Corrective Action: To strengthen compliance documentation and ensure consistent audit support, VOAC has implemented the following corrective actions: 1.Policy Enhancement: The procurement procedure has been updated to explicitly require saving and retaining a time-stamped screenshot or PDF confirmation of each SAM.gov verification showing the verification date and results. Where applicable, contractors subject to 2 CFR 200.214 must also provide a self-certification statement within the executed agreement. 2.Centralized Recordkeeping: Verification evidence will be maintained in both the individual contract file and the centralized grant management system. 3.Annual Training and Refresher: Procurement and grants management staff will participate in annual training to reinforce 2 CFR 200.214 requirements and best practices for documentation and record retention. Contact person responsible for corrective action: Ian Kile, Director of Internal Control, and Chiyoko Yokota, Chief Financial Officer Anticipated Completion Date: 2/28/26

View Audit 384538

Corrective Action Plans

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