Corrective Action Plans

Finding 1225519 (2025-007)

Material Weakness 2025

SC

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The County is in the process of implementing controls and procedures to ensure reporting are being performed in order to be compliant with requirements under the Uniform Guidance and the ReConnect Program.

View Audit 408402

Finding 1225518 (2025-006)

Material Weakness 2025

County of Orangeburg

SC

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The County is in the process of implementing controls and procedures to ensure reporting are being performed in order to be compliant with requirements under the Uniform Guidance and the SLFRF Program.

View Audit 408402

Finding 1225517 (2025-001)

Material Weakness 2025

Garnet Valley School District

PA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

The District will implement formal review procedures to verify compliance with maintenance of effort requirements during the budgeting process, including verification of required per-pupil thresholds prior to approval. Documentation of these compliance checks will be prepared, reviewed, and retained...

The District will implement formal review procedures to verify compliance with maintenance of effort requirements during the budgeting process, including verification of required per-pupil thresholds prior to approval. Documentation of these compliance checks will be prepared, reviewed, and retained as part of the budget workpapers. In addition, business office and program staff involved in the development of IDEA budgets will receive training on federal eligibility requirements to reduce the risk of recurrence.

View Audit 408397

Finding 1225513 (2025-004)

Material Weakness 2025

Montgomery County, Il

IL

Procurement, Suspension & Debarment Subrecipient Monitoring Period of Performance

Condition: The County approved to purchase generators for the Village of Taylor Springs on June 11, 2024 with Ordinance 2024-12. However, due to unavailability, these generators were not purchased until June 2025. Approving an ordinance does not fall under the definition of obligating funds under AR...

Condition: The County approved to purchase generators for the Village of Taylor Springs on June 11, 2024 with Ordinance 2024-12. However, due to unavailability, these generators were not purchased until June 2025. Approving an ordinance does not fall under the definition of obligating funds under ARPA. Plan: We recommend that applicable County employees and board members research all procurement compliance requirements when grants are received. Name of Contact Person: Nikki Lohman, Treasurer Management Response: Due to the generator not being available at the time of ordinance, it was an oversight that the actual obligation was incurred after the period of performance. The County did try in good faith to order the generator before the deadline. Anticipated Date of Completion: March 2026, anticipated date of ARPA funds being fully expensed.

View Audit 408395

Finding 1225512 (2025-003)

Material Weakness 2025

Montgomery County, Il

IL

Reporting

Condition: The expenditures on the County’s P&E reports could not be reconciled to the County’s general ledger expenditure accounts. Plan: The County should have obtained, from Bellwether, reconciliations between the P&E reporting and the general ledger expenditure reporting. Name of Contact Person:...

Condition: The expenditures on the County’s P&E reports could not be reconciled to the County’s general ledger expenditure accounts. Plan: The County should have obtained, from Bellwether, reconciliations between the P&E reporting and the general ledger expenditure reporting. Name of Contact Person: Nikki Lohman, Treasurer Management Response: The final grant report was filed in April 2026 through the period March 31, 2026. All grant funds were expended through this report filing period. The 3rd party, Bellwether, is no longer needed and the American Rescue Plan Fund is now overseen by the County Treasurer as no grant funds are no longer contained in it. Anticipated Date of Completion: March 2026, anticipated date of ARPA funds being fully expensed.

View Audit 408395

Finding 1225511 (2025-002)

Material Weakness 2025

Su Casa Community Housing Association

CA

Eligibility Subrecipient Monitoring Cash Management

Finding 2025-002 – Personal Expenses Charged To The Project Recommendation: Management should strengthen expense and invoice review and approval procedures to ensure that all costs charged to the Project are reasonable, necessary, and directly related to Project operations, in accordance with the HU...

Finding 2025-002 – Personal Expenses Charged To The Project Recommendation: Management should strengthen expense and invoice review and approval procedures to ensure that all costs charged to the Project are reasonable, necessary, and directly related to Project operations, in accordance with the HUD Regulatory Agreement. Expense reimbursements should require detailed supporting documentation clearly demonstrating a valid Project purpose. A formal certification should be implemented as part of the approval process to attest that expenses are not personal in nature and have been approved. Internal reviews of Project expenses should be performed to identify and promptly correct any ineligible charges, including reimbursement to the Project where necessary. View of Responsible Officials and Planned Corrective Action: The individuals involved in the issues identified during the audit are no longer associated with the Project. Specifically, the former resident property manager is no longer employed by the Corporation and the composition of the Board has changed since the period under review. Management believes the identified issues resulted from a breakdown in adherence to existing approval, oversight and monitoring controls, including collusion among individuals responsible for reviewing and approving expenditures. The Project’s established policies and procedures were not properly followed. With the turnover in key personnel and Board leadership, management expects improved compliance with existing controls and oversight responsibilities. Management and the Board will continue to monitor Project expenses and ensure that expenditures are reviewed and approved in accordance with Project requirements and fiduciary responsibilities. Management response: Management agrees with the recommendation. Action Taken: The individuals involved in the issues identified during the audit are no longer associated with the Project. Specifically, the former resident property manager is no longer employed by the Corporation, and the composition of the Board has changed since the period under review. Management believes the identified issues resulted from a breakdown in adherence to existing approval, oversight, and monitoring controls, including collusion among individuals responsible for reviewing and approving expenditures. The Project's established policies and procedures were not properly followed. with the turnover in key personnel and Board Leadership, management expects improved compliance with existing controls and oversight responsibilities. Management and the Board will continue to monitor Project expenses and ensure that expenditures are reviewed and approved in accordance with Project requirements and fiduciary responsibilities.

View Audit 408391

Finding 1225510 (2025-001)

Material Weakness 2025

Su Casa Community Housing Association

CA

Subrecipient Monitoring HUD Housing Programs Reporting

Finding 2025-001 – Improper approval of invoices Recommendation: We recommend that management should enhance invoice review and approval procedures to ensure that expenses are recorded in the period in which the related services are performed, in accordance with U.S. GAAP and HUD requirements. Appro...

Finding 2025-001 – Improper approval of invoices Recommendation: We recommend that management should enhance invoice review and approval procedures to ensure that expenses are recorded in the period in which the related services are performed, in accordance with U.S. GAAP and HUD requirements. Approval of invoices should require verification of service dates and services performed prior to recording the expense in the general ledger. Cutoff procedures should be formalized at year-end to identify and accrue expenses for services received but not yet invoiced or approved. Supervisory reviews of expense coding and timing should be performed to confirm compliance with both financial reporting and HUD. View of Responsible Officials and Planned Corrective Action: The previous management company has been replaced with a new management company. The new management company provides complete transparency and reports directly to the Board. Existing invoice review, approval and monitoring procedures are now being consistently followed and enforced to ensure that expenses are properly reviewed and recorded in the appropriate accounting period. In addition, purchasing and payment transactions are subject to multiple levels of approval and oversight to help ensure compliance with established policies, proper authorization of expenditures and accurate financial reporting. Management response: Management agrees with the recommendation. Action Taken: The previous management company has been replaced with a new management company. The new management company provides complete transparency and reports directly to the Board. Existing invoice review, approval, and monitoring procedures are now being consistently followed and enforced to ensure that expenses are properly reviewed, approved, and recorded in the appropriate accounting period. In addition, purchasing and payment transactions are subject to multiple levels of approval and oversight to help ensure compliance with established policies, proper authorization of expenditures, and accurate financial reporting.

View Audit 408391

Finding 1225509 (2025-003)

Material Weakness 2025

City of Yoakum, Texas

TX

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.214

The City’s Corrective Action Plan to address the condition is to put controls in place to ensure all vendor contracts are verified for clearance from the suspended and debarred SAM.gov system and that information be maintained in the City’s records.

View Audit 408382

Finding 1225508 (2025-001)

Material Weakness 2025

City of Huntingburg

IN

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

FINDING 2025-001 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Thomas Dippel, CPA Contact Phone Number and Email Address: (812) 683-2211 / ct@huntingburg-in.gov Views of Responsible...

FINDING 2025-001 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Thomas Dippel, CPA Contact Phone Number and Email Address: (812) 683-2211 / ct@huntingburg-in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will work with the City’s attorney to revise its current policy to include federal regulations and procedures related to Procurement and Suspension and Debarment. Once revised, the City will follow its policy to ensure compliance with the compliance requirement. Anticipated Completion Date: September 30, 2026

View Audit 408381

Finding 1225503 (2025-003)

Material Weakness 2025

Lima City School District

OH

Procurement, Suspension & Debarment § 200.319 § 200.320

Lima City Schools has procurement policies and procedures in place and will ensure that all contracts entered into for purchased services will be sure to follow the board approved procurement policies and procedures. The Lima City Schools will establish appropriate controls to ensure there is no ove...

Lima City Schools has procurement policies and procedures in place and will ensure that all contracts entered into for purchased services will be sure to follow the board approved procurement policies and procedures. The Lima City Schools will establish appropriate controls to ensure there is no overpayment. The board will obtain appropriate price quotes and non-competitive proposals and verify the vendor is not suspended or debarred by checking the SAM exclusions, collecting a certification from the vendor, or adding a clause or condition to the covered transaction with the vendor.

View Audit 408371

Finding 1225502 (2025-002)

Material Weakness 2025

Lima City School District

OH

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.430 § 200.431

Lima City Schools will prepare and complete the time and effort certifications each school year. Procedures have been put in place to verify that all employees charging salaries and benefits to federal grants will have completed semi-annual certifications, signed and verified.

View Audit 408371

Finding 1225495 (2025-002)

Material Weakness 2025

La Pine Community Health Center

OR

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Action taken in response to finding: The organization has implemented a procedure to review and approve required reports prior to submission.

View Audit 408356

Finding 1225492 (2025-001)

Material Weakness 2025

La Pine Community Health Center

OR

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Action taken in response to finding: The organization has worked with appropriate staff to provide further clarification on sliding fee intake and approval process.

View Audit 408356

Finding 1225490 (2025-003)

Material Weakness 2025

Meharry Medical College

TN

Subrecipient Monitoring § 200.332

Action Taken/Planned: Management acknowledges the deficiencies identified in subrecipient monitoring controls during FY25. These deficiencies occurred during a period of substantial growth in the College's sponsored programs portfolio, organizational restructuring, staffing constraints, and continue...

Action Taken/Planned: Management acknowledges the deficiencies identified in subrecipient monitoring controls during FY25. These deficiencies occurred during a period of substantial growth in the College's sponsored programs portfolio, organizational restructuring, staffing constraints, and continued refinement of grants administration processes. In response, the College implemented a comprehensive transformation of its grants management framework during FY26. Corrective actions include establishment of the Unified Grants Hub, creation of a dedicated Subaward Manager position, addition of specialized post-award personnel, establishment of a Grants Management Task Force, implementation of formalized subrecipient monitoring procedures and documentation requirements, expansion of grants management training, enhanced coordination among Finance, Research Administration, Compliance, Budget, and Treasury functions, and deployment of Power BI reporting tools to strengthen oversight and compliance monitoring. Anticipated Completion Date/Date Completed: The majority of corrective actions were implemented during FY2026. The Unified Grants Hub, staffing enhancements, Grants Management Task Force, and enhanced monitoring procedures were operational as of June 30, 2026. Ongoing monitoring and compliance reviews will continue thereafter.

View Audit 408355

Finding 1225399 (2025-002)

Material Weakness 2025

H.O.P.E. HELPING OURSELVES PREVENT EMERGENCIES

AK

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

Criteria: The objective of the Assistance Listing 93.912 is to improve services for substance use disorder (SUD) and opioid use disorder (OUD) through prevention, treatment, and recovery services. Management is responsible for establishing and maintaining internal controls, including formal policies...

Criteria: The objective of the Assistance Listing 93.912 is to improve services for substance use disorder (SUD) and opioid use disorder (OUD) through prevention, treatment, and recovery services. Management is responsible for establishing and maintaining internal controls, including formal policies and procedures for the review and approval of journal entries, adjustments to expenditures, and account reconciliations, to ensure expenditures reported to granting agencies are complete, accurate, allowable, and properly supported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment -Once we were made aware of this finding through the audit, we began thinking of the most efficient way to document the Board’s knowledge and approvals of journal entries, including adjustments to expenditures and account reconciliations. Root Cause -HOPE is currently revising all policies and procedures. This was HOPE’s first federal single audit, so once we heard of the finding we prioritized revisions of fiscal policies and procedures to address the finding. Action Taken- The first board meeting after learning of this finding will be held on July 27th, 2026. Beginning with that meeting, the Board’s approval of the statement of activity detail, consisting of all charges and journal entries entered into HOPE’s accounting system since the date of the last Board meeting, will be approved via motion and seconded and noted as such in the Board meeting minutes. Most journal entries made during the month are currently entered into the system by HOPE’s CPA. The remaining journal entries are entered by HOPE’s Executive Director. To ensure that the Board is aware of the adjustments made in the system, all journal entries made since the last Board meeting will be approved via a motion and a second as a separate agenda item to ensure that the Board is reviewing these items particularly. All approvals will be noted in the Board meeting minutes. The list of journal entries viewed during the meeting will be initialed by a Board member and kept on file as documentation of internal controls.

View Audit 408352

Finding 1225398 (2025-001)

Material Weakness 2025

H.O.P.E. HELPING OURSELVES PREVENT EMERGENCIES

AK

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Criteria: The objective of Assistance Listing 93.912, Rural Healthcare Services Programs, is to improve access to and delivery of rural health care services, including prevention, treatment, and recovery services. The Organization’s fiscal policies require expenditures to be approved in advance to e...

Criteria: The objective of Assistance Listing 93.912, Rural Healthcare Services Programs, is to improve access to and delivery of rural health care services, including prevention, treatment, and recovery services. The Organization’s fiscal policies require expenditures to be approved in advance to ensure adequate financial resources are available. The policies also require all checks to include two signatures, one of which must be an authorized Board member; purchases of non-expendable personal property and other purchases or contracts exceeding $5,000 to be supported by three competitive quotes; and all nonrecurring expenditures to be approved at least monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment - Once we were made aware of this finding through the audit, we determined that we need to find a more effective way to document the Board’s knowledge and approvals of expenditures. Root Cause -HOPE is currently revising all policies and procedures. This was HOPE’s first federal single audit, so once we heard of the finding we prioritized revisions of fiscal policies and procedures to address the finding. Action Taken- The first board meeting after learning of this finding will be held on July 27th, 2026. Beginning with that meeting, the Board’s approval of the Statement of Activity Detail, consisting of all charges and journal entries entered into HOPE’s accounting system since the date of the last Board meeting, will be approved via motion and seconded and noted as such in the Board meeting minutes.

View Audit 408352

Finding 1225393 (2025-001)

Material Weakness 2025

NORTHERN ELECTRIC COOPERATIVE, INC.

SD

Reporting Material Weakness

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of South Dakota Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Association does not have an internal control system designed to provide...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of South Dakota Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Association does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. As auditors, we were requested to assist with the preparation of the schedule and accompanying notes to the schedule. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule of federal expenditures of federal awards and the accompanying notes to the schedule. We requested that our auditors, Eide Bailly, LLP, prepare the schedule and accompanying notes. We have designated a member of management to review the drafted schedule and accompanying notes to the schedule. Responsible Individuals: Char Hager, CEO Anticipated Completion Date: Ongoing

View Audit 408347

Finding 1225392 (2025-003)

Material Weakness 2025

Harrington Family Health Center

ME

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Finding: 2025-003 Condition Found: During testing of a statistically valid sample of 19 patient accounts that received sliding fee discounts, 2 patient files did not contain eligibility documentation to support that the patients qualified for the sliding fee discount at the time the discount was app...

Finding: 2025-003 Condition Found: During testing of a statistically valid sample of 19 patient accounts that received sliding fee discounts, 2 patient files did not contain eligibility documentation to support that the patients qualified for the sliding fee discount at the time the discount was applied Individual(s) Responsible for Corrective Action: Chief Executive Officer, Fractional CFO, Billing Team Planned Corrective Action: The Organization revised its sliding fee discount policies, implemented centralized documentation tracking, and enhanced staff training related to eligibility determination and documentation requirements. Monitoring procedures, including periodic supervisory review, were established to ensure compliance. Anticipated Completion Date: Implemented and in progress. Due to the timing of the prior year’s audit completion, the Organization did not have time to complete a full monitoring cycle prior to audit testing.

View Audit 408346

Finding 1225391 (2025-002)

Material Weakness 2025

Harrington Family Health Center

ME

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.512

Finding: 2025-002 Condition Found: The FAC filing for the fiscal year ended March 31, 2025, was submitted late. Individual(s) Responsible for Corrective Action: Chief Executive Officer, Fractional CFO, Board of Directors Planned Corrective Action: Management agrees with the finding. Due to the timin...

Finding: 2025-002 Condition Found: The FAC filing for the fiscal year ended March 31, 2025, was submitted late. Individual(s) Responsible for Corrective Action: Chief Executive Officer, Fractional CFO, Board of Directors Planned Corrective Action: Management agrees with the finding. Due to the timing of prior year audit completion and associated late filing, the Organization did not have sufficient time within the current audit period to fully implement and demonstrate the effectiveness of corrective actions related to audit timeliness. As a result, this finding has reoccurred. The Organization has strengthened oversight by formalizing a compliance calendar, assigning clear ownership of Single Audit and Federal Audit Clearinghouse deadlines, and incorporating milestone tracking into finance operations and executive oversight processes. In addition, continued fractional CFO support provides enhanced accountability and monitoring of financial reporting timelines. These actions build upon prior year corrective efforts and are designed to ensure timely and compliant filings going forward. Anticipated Completion Date: FY2026 filing cycle.

View Audit 408346

Finding 1225388 (2025-002)

Material Weakness 2025

Clermont County

OH

Subrecipient Monitoring Reporting § 200.414 § 200.502 § 200.510

DJFS will begin to use project numbers to allow for an additional check of all amounts reported. DJFS is also going to provide federal grant information to the Auditor’s office as soon as they complete their final report in order to give the Auditor’s office adequate time to review the information w...

DJFS will begin to use project numbers to allow for an additional check of all amounts reported. DJFS is also going to provide federal grant information to the Auditor’s office as soon as they complete their final report in order to give the Auditor’s office adequate time to review the information with MUNIS and will afford the Auditor’s office more time to compile the SEFA and have a secondary review to avoid any computational or clerical errors.

View Audit 408340

Finding 1225373 (2025-001)

Material Weakness 2025

Southwest Arkansas Planning and Development District, Inc.

AR

See table on page 26.

View Audit 408338

Finding 1225358 (2025-001)

Material Weakness 2025

American Bird Conservancy

VA

Questioned Costs Reporting Significant Deficiency § 200.328

SF-425 Reporting Planned Corrective Action: American Bird Conservancy will prepare, review and maintain documented comparison of general ledger details to the SF-425 reports prepared. Person Responsible for Corrective Action Plan: Angela Modrick, Vice President of Finance Anticipated Date of Complet...

SF-425 Reporting Planned Corrective Action: American Bird Conservancy will prepare, review and maintain documented comparison of general ledger details to the SF-425 reports prepared. Person Responsible for Corrective Action Plan: Angela Modrick, Vice President of Finance Anticipated Date of Completion: Implemented

View Audit 408337

Finding 1225357 (2025-004)

Material Weakness 2025

Gallaudet University

DC

Student Financial Aid

FINDING 2025-004 Internal Control over Compliance and Compliance with Special Tests and Provisions – NSLDS Reporting (Material Weakness and Material Noncompliance) Responsive to finding: We agree with the finding. Corrective Action Plan: Gallaudet University will continue to enhance its procedures f...

FINDING 2025-004 Internal Control over Compliance and Compliance with Special Tests and Provisions – NSLDS Reporting (Material Weakness and Material Noncompliance) Responsive to finding: We agree with the finding. Corrective Action Plan: Gallaudet University will continue to enhance its procedures for identifying, monitoring, reviewing, and reporting student enrollment status changes to the National Student Loan Data System (NSLDS) to help ensure that enrollment information is submitted accurately and within required timeframes. • Continue to refine NSLDS reporting procedures to ensure that enrollment status changes, including graduations, withdrawals, and changes in enrollment status, are appropriately identified and reported in accordance with federal requirements. • Enhance system-generated reporting and validation procedures associated with the University’s enterprise planning system to help ensure that all students with enrollment status changes are captured in NSLDS reporting files. • Continue to strengthen reconciliation procedures by comparing enrollment status changes recorded in student records to information included in NSLDS reporting submissions and investigating any discrepancies identified. • Enhance supervisory review procedures to verify the completeness, accuracy, and timeliness of NSLDS enrollment reporting prior to submission. • Conduct periodic monitoring of enrollment reporting processes and submission timeliness to verify compliance with federal reporting requirements and identify opportunities for continuous improvement. These corrective actions will further strengthen the University's internal controls over NSLDS reporting and help ensure compliance federal reporting requirements and identify opportunities for continuous improvement. Individual(s) Responsible for Corrective Action Plan: Amanda Jackson, Director of Financial Aid Elice Patterson, Registrar Estimated Completion Date: Immediate

View Audit 408332

Finding 1225352 (2025-003)

Material Weakness 2025

Gallaudet University

DC

Student Financial Aid

FINDING 2025-003 Internal Control over Compliance and Compliance with Reporting (Significant Deficiency and Noncompliance) Responsive to finding: We agree with the finding. Corrective Action Plan: Gallaudet University will continue to enhance its procedures for the preparation, reconciliation, revie...

FINDING 2025-003 Internal Control over Compliance and Compliance with Reporting (Significant Deficiency and Noncompliance) Responsive to finding: We agree with the finding. Corrective Action Plan: Gallaudet University will continue to enhance its procedures for the preparation, reconciliation, review, and retention of supporting documentation related to the Fiscal operations Report and Application to Participate (FISAP) to ensure that all reported information is complete, accurate, adequately supported, and retained in accordance with federal requirements. The University will implement the following corrective actions: • Continue to refine FISAP preparation procedures by clearly identifying the source reports, calculations, reconciliations, review requirements, and supporting documentation necessary for key reporting line items to promote consistency, accuracy, and supportability of reported information. • Enhance documentation retention practices by maintaining a centralized electronic repository for FISAP-related source reports, supporting schedules, reconciliations, calculations, and review documentation to ensure supporting records are readily available for review and audit purposes. • Continue to strengthen reconciliation procedures by requiring documented reconciliation of key FISAP data elements, including Pell Grant expenditures, tuition and fee information, eligible applicant data, and campus-based program expenditures, to supporting financial aid records, federal reporting records, and the general ledger prior to submission. • Enhance supervisory review procedures to verify the completeness, accuracy, and supportability of information reported in the FISAP before certification and submission to the U.S. Department of Education. • Conduct periodic monitoring of FISAP preparation and documentation retention practices to verify compliance with established procedures and identify opportunities for continuous improvement. These corrective actions will further strengthen the University's internal controls over federal reporting and help ensure ongoing compliance with FISAP reporting requirements and documentation retention standards. Individual(s) Responsible for Corrective Action Plan: Amanda Jackson, Director of Financial Aid John Skjeveland, Controller Estimated Completion Date: September 30, 2026

View Audit 408332

Finding 1225349 (2025-002)

Material Weakness 2025

Gallaudet University

DC

Procurement, Suspension & Debarment § 200.317 § 200.320 § 200.327

FINDING 2025-002 Internal Control over Compliance and Compliance with Procurement, Suspension and Debarment (Significant Deficiency and Noncompliance) Responsive to finding: We agree with the finding. Corrective Action Plan: Gallaudet University will enhance its procurement procedures to ensure that...

FINDING 2025-002 Internal Control over Compliance and Compliance with Procurement, Suspension and Debarment (Significant Deficiency and Noncompliance) Responsive to finding: We agree with the finding. Corrective Action Plan: Gallaudet University will enhance its procurement procedures to ensure that price reasonableness analyses are performed and documented prior to entering into agreements with vendors in accordance with Uniform Guidance procurement requirements. The University will implement the following corrective actions: • Continue to monitor and review procurement policies and procedures for changes in applicable federal requirements and institutional practices. Procurement policies, procedures, and related documentation tools will be updated as necessary, and the standardized procurement checklist will be periodically reviewed and revised to ensure alignment with current procurement policies and Uniform Guidance standards. • Require supervisory review of procurement transactions to ensure all required procurement documentation, including price reasonableness determinations, is completed and retained prior to final approval of vendor agreements. • Provide training to procurement and departmental personnel involved in federally funded procurements regarding Uniform Guidance requirements and documentation standards. • Conduct periodic monitoring of procurement files to verify ongoing compliance with procurement policies, procedures, checklist requirements, and applicable federal regulations. These corrective actions will strengthen the University's internal controls over procurement activities and help ensure compliance with Uniform Guidance requirements related to procurement documentation and vendor selection. Individual(s) Responsible for Corrective Action Plan: Randi Vandegrift, Strategic Sourcing Manager John Skjeveland, Controller Estimated Completion Date: September 30, 2026

View Audit 408332

Corrective Action Plans

Filters