Corrective Action Plans

Finding 1168930 (2025-004)

Material Weakness 2025

NV

staff will work with the auditors to ensure that the single audit report is submitted to the federal clearing house in a timely manner

View Audit 381407

Finding 1168929 (2025-003)

Material Weakness 2025

Nevada Tahoe Conservation District

NV

staff will be advised to add all calendar dates in the agreement to their calendar upon receipt of an executed agreement.

View Audit 381407

Finding 1168927 (2025-001)

Material Weakness 2025

Cato-Meridian Central School District

NY

Procurement, Suspension & Debarment

Corrective Action Plan In the case reviewed, the District obtained State contract pricing but also requested quotes from vendors with whom we had established relationships with. In this case, the established vendor provided a lower cost option to the District and this resulted in a saving of public ...

Corrective Action Plan In the case reviewed, the District obtained State contract pricing but also requested quotes from vendors with whom we had established relationships with. In this case, the established vendor provided a lower cost option to the District and this resulted in a saving of public dollars. Moving forward, the District will utilize State contract pricing or will publicly bid all costs above the policy threshold. It should be noted that this may result in a higher cost to the district for goods and services. Responsible Party Elizabeth Kupiec, Assistant Superintendent Anticipated Completion Date June 30, 2026

View Audit 381396

Finding 1168924 (2025-003)

Material Weakness 2025

Ohio Institute of Allied Health, Inc.

IL

Student Financial Aid Reporting

Finding 2025-003: Untimely Enrollment Status Reporting – the Institution did not provide an enrollment update response to National Student Loan Data System (NSLDS) in a timely manner for July 2024. It is recommended the Institution increase controls over enrollment reporting. Comments on Finding and...

Finding 2025-003: Untimely Enrollment Status Reporting – the Institution did not provide an enrollment update response to National Student Loan Data System (NSLDS) in a timely manner for July 2024. It is recommended the Institution increase controls over enrollment reporting. Comments on Finding and Recommendation(s): During the time, the school was transitioning reporting periods and was reported based on new schedule. This is no longer an issue. Actions Taken or Planned: All student’s enrollment status were verified for the entire year and was found that all statuses reported were correct.

View Audit 381395

Finding 1168923 (2025-002)

Material Weakness 2025

Ohio Institute of Allied Health, Inc.

IL

Student Financial Aid Special Tests & Provisions

Finding 2025-002: Unpaid Refunds – the auditor tested twenty-two drop students and noted two unpaid refunds. It is recommended that the Institution refund the $5,808 to the Department of Education and increase controls over paying refunds Comments on Finding and Recommendation(s): Happened during tr...

Finding 2025-002: Unpaid Refunds – the auditor tested twenty-two drop students and noted two unpaid refunds. It is recommended that the Institution refund the $5,808 to the Department of Education and increase controls over paying refunds Comments on Finding and Recommendation(s): Happened during transitional phase of banking and employees and should be seen as an one off situation. Actions Taken or Planned: All banking accounts have been reconciled and refunds have been settled. We have secured more qualified accounting representatives to ensure timeliness going forward.

View Audit 381395

Finding 1168922 (2025-001)

Material Weakness 2025

Ohio Institute of Allied Health, Inc.

IL

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Finding 2025-001: Incorrect Federal Direct Loan Amounts – the auditor tested seventy-one files, sixty-seven of which were Federal Direct Loan recipients, and two students received incorrect loan amounts. It is recommended that the Institution refund $237 to the Department of Education and increase c...

Finding 2025-001: Incorrect Federal Direct Loan Amounts – the auditor tested seventy-one files, sixty-seven of which were Federal Direct Loan recipients, and two students received incorrect loan amounts. It is recommended that the Institution refund $237 to the Department of Education and increase controls over packaging direct loans. There is no action required for the $333 in underawarded subsidized loans, as the student is no longer a current student, so the Institution is unable to reclassify the loans. Comments on Finding and Recommendation(s): This was an oversight on previous FA advisor when prorating loans. Actions Taken or Planned: Employee was removed from role earlier in the year and intense training has been given to the replacement. All debts have been settled with the Department of Education and appropriate student ledgers updated.

View Audit 381395

Finding 1168919 (2025-001)

Material Weakness 2025

Villa Caridad 122-Ee183-Wah-Np

CA

Eligibility HUD Housing Programs

The management compnay acknowledges the important regulatory requirements for EIV documentation and timeliness required for generating reports for documentation and review within specified deadlines. To ensure ongoing compliance with these regulations, management will continue the training protocol ...

The management compnay acknowledges the important regulatory requirements for EIV documentation and timeliness required for generating reports for documentation and review within specified deadlines. To ensure ongoing compliance with these regulations, management will continue the training protocol that is in place for 2025 by reviewing and signing the EIV rules of Behavior and the EIV System Security Policy forms and completing the Cyber Awareness training annually. Management is working with on-site managers to provide additional back-up support from other departments during staffing shortages. Management also strengthened oversight procedures to ensure there are mandatory manager protocols that require an EIV report be generated and reviewed within 90 days for every new tenant move-in. For example, management implemented a checklist that the property manager must sign to confirm the EIV and other documents are properly reviewed and included in tenant files. For new tenants, the property manager will calendar the 90-day review to confirm receipt of EIV for inclusion in the tenant file. Management's housing manager and broker will also review each tenant file checklist for compliance to verify that all required EIV and other reports are in the tenant file. Additionally, management will conduct periodic reviews of files to ensure these procedures are properly followed. These additional checks and balances will ensure we are compliant with regulatory requirements.

View Audit 381382

Finding 1168917 (2025-003)

Material Weakness 2025

Momence Community Schools Unit District No. 1

IL

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.403 § 200.404

The District will become more thoroughly aware of applicable compliance requirements and seek guidance in writing when necessary from the appropriate granting agencies. Anticipated Completion: January 1, 2026 Responsible Party: Lynette Thrasher, lthrasher@mcusd1.net 815-472-6477

View Audit 381381

Finding 1168914 (2025-002)

Material Weakness 2025

Town of Bridgwater, Vermont

VT

Procurement, Suspension & Debarment § 200.214

Finding 2025-002 Procurement Policy – Procurement, Suspension, Debarment Name of responsible official: Owen Astbury- Selectboard Chair Corrective action: The municipality is working to adopt policies and procedures in accordance with federal regulations. Anticipated completion date: June 30,2026

View Audit 381360

Finding 1168913 (2025-001)

Material Weakness 2025

Ccs Early Learning

AK

Reporting

Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Abby Miller Corrective Action Plan: Upon learning of the missed reporting deadline, internal corrective action was implemented immediately, by developing a checklist of important dates and deadlines...

Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Abby Miller Corrective Action Plan: Upon learning of the missed reporting deadline, internal corrective action was implemented immediately, by developing a checklist of important dates and deadlines for grants. The Finance Director and Executive Director will meet quarterly to review grant files and all associated deadlines to ensure timely completion, and to keep the checklist up to date. To increase accountability and oversight of compliance, the checklist along with completion dates will be presented at future CCS Finance Committee Meetings. Proposed Completion Date: November 25,2025

View Audit 381338

Finding 1168912 (2025-003)

Material Weakness 2025

Glencoe-Silver Lake Public Schools Isd No. 2859

MN

Reporting School Nutrition Programs Significant Deficiency § 200.303

CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action plan...

CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will evaluate its control processes in place prior to meal claims being reported to the state for reimbursement and ensure they properly review and approve the claims being reported prior to reporting them and document that approval. The District also understands the person reviewing and approving the claims to be reported should be different from the individual compiling that amount to be reported so two individuals are involved in the process. Name of the contact person responsible for corrective action: Trisha Zajicek, Director of Finance Planned completion date for corrective action plan: June 30, 2026

View Audit 381335

Finding 1168906 (2025-001)

Material Weakness 2025

Bay St. Louis-Waveland School District

MS

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency

2025-001 a. Name of Contact Person Responsible for Corrective Action: T.J. Burleson – Chief Financial Officer b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all...

2025-001 a. Name of Contact Person Responsible for Corrective Action: T.J. Burleson – Chief Financial Officer b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all federal grant requirements. c. Anticipated Completion Date: Immediately.

View Audit 381332

Finding 1168905 (2025-003)

Material Weakness 2025

Highland Rivers Community Service Board

GA

Management concurs with the finding on maintaining documentation and evidence that rent reasonableness was established. Management will begin documenting its consideration of reasonable rent.

View Audit 381305

Finding 1168895 (2025-001)

Material Weakness 2025

Palmer College Foundation and Palmer College of Chiropractic - West

IA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Identifying Number: 2025-001 Finding: The Foundation and College did not timely refund a student’s credit balance. Contact person responsible for corrective action: Laura Reagan, Senior Director of Financial Affairs Corrective Actions Taken or Planned: The Student Billing system omitted the student ...

Identifying Number: 2025-001 Finding: The Foundation and College did not timely refund a student’s credit balance. Contact person responsible for corrective action: Laura Reagan, Senior Director of Financial Affairs Corrective Actions Taken or Planned: The Student Billing system omitted the student from the original refund list due to an inactive address in the system. The credit balance was identified on a routine review of the student billing aging report and subsequently processed. It was completed outside of the 14 day requirement. A process will be put in place to increase the frequency of the aging review to ensure any missed credit balances will be processed within the required time frame. Anticipated Completion date: June 30th, 2026

View Audit 381294

Finding 1168893 (2025-001)

Material Weakness 2025

Presbyterian Home for Children

AL

Reporting § 200.303

Corrective Action Plan for Findings and Questioned Costs for the Year Ended June 30, 2025 Presbyterian Home for Children respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Borland Benefield, P.C. 800 Sha...

Corrective Action Plan for Findings and Questioned Costs for the Year Ended June 30, 2025 Presbyterian Home for Children respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Borland Benefield, P.C. 800 Shades Creek Parkway, Suite 875 Birmingham, Alabama 35209 Audit Period: 7/1/2024 – 6/30/2025 The findings from the June 30, 2025, schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. 2025-001 – Unaccompanied Children Program – ALN No. 93-676-Reporting – Internal Control (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Health and Human Services FALN: 93.676 Federal Award Identification Numbers: 90ZU0620 Award Year: January 1, 2024 – December 31, 2026 Recommendation: We recommend implementing controls to ensure all reports are filed timely and properly documented. Grantee Response and Corrective Action Plan: Management agrees with the finding. The Home promptly filed the FFRs on September 11, 2025 when made aware of the late filings. The Home designated the controller with responsibility for grant reporting, including quarterly Federal Financial Reporting (FFR), and will implement policies and procedures to ensure timely filing going forward starting with the October 15, 2025 filing deadline. Responsible Parties: Sam Allison, Controller Doug Marshall, President and CEO Anticipated Completion Date Corrective action will be implemented by the October 15, 2025 quarterly FFR due date. For any questions regarding this plan, please contact Sam Allison, Controller, or Doug Marshall, President and CEO, at 256-362-2114.

View Audit 381282

Finding 1168892 (2025-001)

Material Weakness 2025

Educational Enrichment Systems, Inc.

CA

Procurement, Suspension & Debarment

Finding Number: 2025-001 Condition: A sample of 11 vendors was selected, and documentation of procurement history was requested. For 1 of the 11 vendors selected, EES had not retained or was unable to provide documentation of the rationale for the purchase of an item deemed Sole Source. Additionally...

Finding Number: 2025-001 Condition: A sample of 11 vendors was selected, and documentation of procurement history was requested. For 1 of the 11 vendors selected, EES had not retained or was unable to provide documentation of the rationale for the purchase of an item deemed Sole Source. Additionally, a sample of 11 vendors was selected and documentation of the suspension and debarment check history was requested. For 2 of the 11 vendors selected, EES had not retained or was unable to provide documentation of the suspension and debarment check occurring before a contract was executed. Corrective Action: EES reviewed our Policies and Procedures for reasonableness and alignment with the Funding Terms and Conditions for the California Department of Education and the California Department of Social Services. Upon notification of the finding, EES immediately began to implement internal controls ensuring that appropriate documentation is in place that documents checking of vendors’ suspension and debarment status, and written justification that highlights criteria and proper documentary evidence that the procurement sole source methodology meets the above guidelines in order to conduct a sole source agreement for the organization. Contact person responsible for corrective action: James Masias, CFO Anticipated Completion Date: December 10, 2025

View Audit 381277

Finding 1168887 (2025-001)

Material Weakness 2025

Byers School District Number 32j

CO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding During the federal award audit, it was noted that while the District followed procurement guidelines and procedures in the DJB Federal Procurement Policy, it does not have an established suspension and debarment procedure. Condition The District currently lacks a documented process to verify...

Finding During the federal award audit, it was noted that while the District followed procurement guidelines and procedures in the DJB Federal Procurement Policy, it does not have an established suspension and debarment procedure. Condition The District currently lacks a documented process to verify that vendors and subrecipients are not suspended or debarred from doing business with federal agencies. Criteria Under 2 CFR 200.214, non-federal entities are prohibited from entering into contracts or subawards with parties that are suspended or debarred from participation in federal programs. Cause The absence of a formal written procedure to verify vendor status prior to award or contract execution. Effect Without a documented procedure, there is a risk that contracts could be awarded to suspended or debarred entities, resulting in noncompliance with federal regulations. Corrective Action The District will formally adopt a Suspension and Debarment Verification Procedure that outlines the required process for verifying all vendors and subrecipients before entering into any contract funded by federal awards. Staff will verify suspension and debarment status by checking the System for Award Management (SAM.gov) prior to contract execution and will maintain documentation of verification in the procurement file. The Business Services Department will complete training on the new procedure and documentation requirements. Responsible Party: Business Manager Completion Date: Procedure adoption and staff training by December 31, 2025

View Audit 381263

Finding 1168886 (2025-001)

Material Weakness 2025

Canal Winchester Local School District

OH

Cash Management Reporting Internal Control / Segregation of Duties

The District implemented the Community Eligibility Provision (CEP) beginning in FY 2025, providing free breakfast and lunch districtwide. Prior to CEP implementation, all students were required to enter Student ID information at the point of sale, which automatically generated accurate CN-6 and CN-7...

The District implemented the Community Eligibility Provision (CEP) beginning in FY 2025, providing free breakfast and lunch districtwide. Prior to CEP implementation, all students were required to enter Student ID information at the point of sale, which automatically generated accurate CN-6 and CN-7 reports used for reimbursement claims. With the implementation of CEP, the Food Service Director eliminated Student ID entry at the cash register for grades K-5 to simplify service for younger students and improve meal service efficiency. As permitted by Ohio Department of Education and Workforce (DEW), the District transitioned to using daily paper count sheets to record meals served. This manual process required accurate daily calculations, which introduced risk due to the absence of automated checks. Because the District had historically relied on automated point-of-sale reports, the Assistant Treasurer did not independently recalculate or verify the CN-6 and CN-7 meal counts prior to submission in CRRS. As a result, inaccuracies occurred in multiple monthly reimbursement claims. Effective November 1, 2025, the District implemented corrective measures to strengthen internal controls over meal counting and claiming. The daily count sheets were converted from a paper format to an Excel-based worksheet with built-in formulas to ensure accurate calculation of daily and monthly meal totals for CN-6 and CN-7 reporting. The Food Service Director is responsible for completing the daily count sheets and ensuring that daily totals align with CN-6 and CN-7 report data. The Assistant Treasurer has been designated as the responsible individual for reviewing CN-6 and CN-7 reports and verifying that reported meal counts agree to the reimbursement claim submitted in CRRS prior to submission. These corrective actions establish segregation of duties, improve calculation accuracy, and ensure required internal controls are in place to comply with 7 CFR § 210.8(a) and 7 CFR § 220.11(b). The District believes these measures adequately address the audit finding and will prevent recurrence of meal count inaccuracies in future reimbursement claims.

View Audit 381260

Finding 1168884 (2025-003)

Material Weakness 2025

City of Brookport, Illinois

IL

Reporting § 200.512

Name of Contact Person: Rance Phillips, Mayor. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: We agree with the finding and the Data Collection form will ...

Name of Contact Person: Rance Phillips, Mayor. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: We agree with the finding and the Data Collection form will be filed in a timely manner. Proposed Completion Date: Immediately.

View Audit 381257

Finding 1168883 (2025-001)

Material Weakness 2025

Friends University

KS

Student Financial Aid Special Tests & Provisions

Friends University Year Ended June 30, 2025 Corrective Action Plan Finding Reference Number – 2025-001 Criteria or Specific Requirement – Special Tests and Provisions - Return of Title IV Funds (34 CFR section 668.22) (Reference number 2025-001) Recommendation – The University should take appropriat...

Friends University Year Ended June 30, 2025 Corrective Action Plan Finding Reference Number – 2025-001 Criteria or Specific Requirement – Special Tests and Provisions - Return of Title IV Funds (34 CFR section 668.22) (Reference number 2025-001) Recommendation – The University should take appropriate action to ensure information used to support student refund calculations is accurate and ensure proper oversight is performed timely. Views of Responsible Officials and Corrective Action Plan – Management concurs with the findings and recommendation. Responsible personnel will review calculations as they are completed. Individuals Responsible – Amy Stoltzfus, Director, Office of Financial Aid Anticipated Completion Date – Already implemented

View Audit 381256

Finding 1168877 (2025-004)

Material Weakness 2025

Nash Board of Education

NC

Allowable Costs / Cost Principles Significant Deficiency

Name of Contact Person: Shanice Sanders, Executive Director of School Finance, Corrective Action Plan: The Board of Education will implement controls and procedures to ensure that indirect costs charged to federal programs do not exceed the maximum amount allowable by the granting agencies. Proposed...

Name of Contact Person: Shanice Sanders, Executive Director of School Finance, Corrective Action Plan: The Board of Education will implement controls and procedures to ensure that indirect costs charged to federal programs do not exceed the maximum amount allowable by the granting agencies. Proposed Completion Date: Immediately

View Audit 381239

Finding 1168876 (2025-006)

Material Weakness 2025

School District of Bonduel

WI

School Nutrition Programs Eligibility

2025-006 - Child Nutrition Cluster – Eligibility - The District is aware of the missing eligibility documents for the Child Nutrition program and will implement new procedures and a plan to reduce the missing documentation. Responsible Officials – Joe Dawidziak, Superintendent Anticipated Completion...

2025-006 - Child Nutrition Cluster – Eligibility - The District is aware of the missing eligibility documents for the Child Nutrition program and will implement new procedures and a plan to reduce the missing documentation. Responsible Officials – Joe Dawidziak, Superintendent Anticipated Completion Date – The District will correct this in the subsequent fiscal year.

View Audit 381237

Finding 1168872 (2025-001)

Material Weakness 2025

Vienna High School District No. 13-3

IL

Reporting

Finding Type: Compliance. Name of Contact Person: Mr. Joshua Stafford, Superintendent. Recommendation: We recommend the District ensure the report is free from errors and is submitted with the U.S. Department of Labor within the 45 days following the end of the reporting quarter. Corrective Action: ...

Finding Type: Compliance. Name of Contact Person: Mr. Joshua Stafford, Superintendent. Recommendation: We recommend the District ensure the report is free from errors and is submitted with the U.S. Department of Labor within the 45 days following the end of the reporting quarter. Corrective Action: The District is now aware of the errors that can occur during submission and will ensure the reports have all errors resolved and are filed timely. Proposed Completion Date: Immediately.

View Audit 381236

Finding 1168871 (2025-004)

Material Weakness 2025

Scotland County Memorial Hospital District

MO

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking

Managemet acknowledges they were not in compliance with the financial covenants ofthe bond. Management has been in contact USDA to keep them informed on thesituation and has put plans into place to improve the financial position of the District.

View Audit 381227

Finding 1168869 (2025-001)

Material Weakness 2025

Ahepa 284-Iv, Inc.

SC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

The property was repaid $61,198 and internal controls were properly updated.

View Audit 381213

Corrective Action Plans

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