Corrective Action Plans

Finding 1165672 (2025-001)

Material Weakness 2025

MO

Cash Management School Nutrition Programs

The Marshall Public School District has been working to utilize excess food service funds in an appropriate and timely manner. Recently, these funds supported significant cooler and freezer replacements and repairs, including work already completed in the new kitchen at our Intermediate School. Addi...

The Marshall Public School District has been working to utilize excess food service funds in an appropriate and timely manner. Recently, these funds supported significant cooler and freezer replacements and repairs, including work already completed in the new kitchen at our Intermediate School. Additional units were repaired or replaced in the fall of 2025. The final remaining capital items include a newly purchased distribution vehicle for mobile meal delivery to sites without kitchens and distribution of commodities delivered to a central site. There will be an additional cooler to be acquired before the end of the 2025 fiscal year for our newly constructed distribution site, as well as other costs at that site for completion of the distribution facility. These purchases support operations in our new distribution building, where commodities are delivered, stored, and distributed from as needed throughout the year. Looking ahead, the district plans to replace movable supplies and equipment throughout the 2025–26 school year. Specifically, we are preparing to add new food service lines with additional points of sale to improve efficiency and decrease wait times, as well as purchase the associated POS licenses. We will also upgrade selected appliances and cabinetry to modernize and improve efficiency in kitchens located in older buildings around the district. In addition, as needed or upon request, we intend to provide further professional development opportunities for our food service staff. Collectively, these actions will ensure that no excess funds remain in the food service account by the end of the current fiscal year.

View Audit 376342

Finding 1165672 (2025-001)

Material Weakness 2025

Marshall Public Schools

MO

Cash Management School Nutrition Programs

November 20, 2025, U.S. Department of Education Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2025.Contact information for the individual responsible for the corrective action: Caleb Pete, Superintendent, Marshall Public Schools Indepen...

November 20, 2025, U.S. Department of Education Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2025.Contact information for the individual responsible for the corrective action: Caleb Pete, Superintendent, Marshall Public Schools Independent Public Accounting Finn: Gerding, Korte & Chitwood, P.C., 723 Main Street Boonville, MO 65233 Audit Period: Year ended June 30, 2025 The findings from the June 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2025-001 Child Nutrition Cluster Recommendation: \Ve recommend that fund balances should be monitored to ensure that balances remain io line with child nutrition compliance requirements. Action Taken: The Marshall Public School District has been working to utilize excess food service funds in an appropriate and timely manner. Recently, these funds supported significant cooler and freezer replacements and repaiTs, including work already completed in the new 51 kitchen at our Intermediate School. Additional units were repaired or replaced in the fall of 2025. The final remaining capital items include a newly purchased distribution vehicle for mobile meal delivery to sites without kitchens and distribution of commodities delivered to a central site. There will be an additional cooler to be acquired before the end of the 2025 fiscal year for our newly constructed distribution site, as well as other costs at that site for completion of the distribution facility. These purchases support operations in our new distribution building, where commodities are delivered, stored, and distributed from as needed throughout the year. Looking ahead, the district plans to replace movable supplies and equipment throughout the 2025-26 school year. Specifically, we are preparing to add new food service lines with additional points of sale to improve efficiency and decrease wait times, as well as purchase tbc associated POS licenses. We will also upgrade selected appliances and cabinetry to modernize and improve efficiency in kitchens located in older buildings around the district. In addition, as needed or upon request, we intend to provide further professional development opportunities for our food service staff. Collectively, these actions will ensure that no excess funds remain in the food service account by the end of the current fiscal year. Completion Date: June 30, 2026 Caleb Petet, Superintendent Marshall Public Schools

View Audit 376342

Finding 1165672 (2025-001)

Material Weakness 2025

Marshall Public Schools

MO

Cash Management School Nutrition Programs

Completion Date: June 30, 2026 Sincerely, Caleb Petet, Superintendent Marshall Public Schools

View Audit 376342

Finding 1165669 (2025-002)

Material Weakness 2025

Compass Rose Foundation, Inc.

FL

Student Financial Aid Reporting

FINDING 2025-002: LATE RETURN OF TITLE IV FUNDS We concur with the finding and will implement procedures to ensure that, in the future, Title IV refunds are made in accordance with the federal regulations. The institution has implemented the following corrective measures: • A strengthened reconcilia...

FINDING 2025-002: LATE RETURN OF TITLE IV FUNDS We concur with the finding and will implement procedures to ensure that, in the future, Title IV refunds are made in accordance with the federal regulations. The institution has implemented the following corrective measures: • A strengthened reconciliation process has been established between the Student Accounts, Financial Services, and the Registrar’s departments. This process ensures that student enrollment changes are communicated in real time and that Title IV funds are returned promptly upon the institution’s determination of a withdrawal or cancellation. • Formalized timelines and internal monitoring controls have been created to ensure returns are completed within the regulatory timeframes. • Staff cross-training has been implemented to minimize the impact of personnel changes on the execution of Title IV responsibilities. • Periodic reviews will be conducted each term to verify timely processing of R2T4 calculations and returns.

View Audit 376334

Finding 1165668 (2025-001)

Material Weakness 2025

Compass Rose Foundation, Inc.

FL

Student Financial Aid § 200.516

FINDING 2025-001: PELL GRANT AWARD We concur with the finding and will follow established procedures more closely to ensure that, in the future, Pell Grant awards are calculated and disbursed in accordance with the federal regulations. The following corrective actions have been implemented: • The in...

FINDING 2025-001: PELL GRANT AWARD We concur with the finding and will follow established procedures more closely to ensure that, in the future, Pell Grant awards are calculated and disbursed in accordance with the federal regulations. The following corrective actions have been implemented: • The institution has strengthened internal controls to ensure that all Pell Grant awards are calculated and disbursed in strict compliance with federal regulations. • A reconciliation process for Pell Grant awards has been implemented. Pell Grant awards and scheduled credits are now reviewed and reconciled at the conclusion of the institution’s add/drop period to ensure accuracy before any disbursement occurs. • The institution has discontinued the practice of early disbursements. Beginning with Winter quarter, Pell Grant funds will not be drawn down or disbursed prior to the close of the add/drop period.

View Audit 376334

Finding 1165667 (2025-002)

Material Weakness 2025

Westran R-1 School District

MO

School Nutrition Programs

U.S. Department of Education Westran R-1 School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Mark Harvey, Superintendent Westran R-1 School District Independent Publi...

U.S. Department of Education Westran R-1 School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Mark Harvey, Superintendent Westran R-1 School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2025 The findings from the June 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2025-002 Child Nutrition Cluster Recommendation: The District should perform verification procedures as outlined in the manuals and retain all documentation required. Action Taken: The Westran School District will set up a corrective action to have the verification process completed by the Food Service Director and then verified by the central office to ensure proper compliance with application verification.

View Audit 376333

Finding 1165667 (2025-002)

Material Weakness 2025

Westran R-1 School District

MO

School Nutrition Programs

Action Taken: The Westran School District will set up a corrective action to have the verification process completed by the Food Service Director and then verified by the central office to ensure proper compliance with application verification.

View Audit 376333

Finding 1165667 (2025-002)

Material Weakness 2025

Westran R-1 School District

MO

School Nutrition Programs

Completion Date: June 30, 2026 Sincerely, Mark Harvey, Superintendent Westran R-1 School District

View Audit 376333

Finding 1165663 (2025-002)

Material Weakness 2025

Charlton Heston Academy

MI

Subrecipient Monitoring School Nutrition Programs Significant Deficiency

Finding 2025-002 - Significant deficiency in internal control over compliance Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Action to be Taken: The Academy concurs with the facts of this finding and has implemented proce...

Finding 2025-002 - Significant deficiency in internal control over compliance Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Action to be Taken: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.

View Audit 376321

Finding 1165654 (2025-003)

Material Weakness 2025

Northern Cass Public School District #97

ND

Subrecipient Monitoring § 200.331

Finding Summary - There were no formal agreements between the District and its subrecipients as required in 2 CFR 200.331 and no formal subrecipient monitoring procedures were being performed. Responsible Individual - Terry Baesler, Superintendent Corrective Action Plan - The District will maintain ...

Finding Summary - There were no formal agreements between the District and its subrecipients as required in 2 CFR 200.331 and no formal subrecipient monitoring procedures were being performed. Responsible Individual - Terry Baesler, Superintendent Corrective Action Plan - The District will maintain formal agreements with the subrecipient entities that include the Uniform Guidance language and implement formal monitoring procedures were being performed. Anticipated Completion Date - 6/30/2026

View Audit 376318

Finding 1165652 (2025-003)

Material Weakness 2025

Berry College

GA

Student Financial Aid Special Tests & Provisions

Finding 2025-003 Name of Responsible Individual: Bryce Durbin, Director of Institutional Research & Registrar Corrective Action Plan: Management agrees with the finding that one student’s Program Begin Date was incorrectly reported to NSLDS. For this new student, the Program Begin Date was reported ...

Finding 2025-003 Name of Responsible Individual: Bryce Durbin, Director of Institutional Research & Registrar Corrective Action Plan: Management agrees with the finding that one student’s Program Begin Date was incorrectly reported to NSLDS. For this new student, the Program Begin Date was reported as 5/14/2021, the date the new student transitioned from admissions to registration, rather than the actual first day of the academic term in which the student began enrollment in the program, as required by Part 5 of the 2025 Compliance Supplement. Beginning with the 2020 OMB Compliance Supplement, enrollment reporting requirements were expanded to include additional compliance data elements for NSLDS. During the 2020-2021 award year, the National Student Clearinghouse (NSC), the College’s third-party servicer for enrollment reporting, encountered program level data integrity issues. In response, new warning codes were introduced in December 2021, including WC 1811 Series, which addresses mismatch flags in Program Begin Date. In this case, however, no warning flag was triggered for the student. The Registrar Office will follow up with NSC to identify why the warning flag did not trigger. Moving forward, Registrar Office staff will review enrollment reporting files to verify that each student’s Program Begin Date reflects the first day of the term in which the program enrollment began, unless the student’s enrollment in the program was on an earlier date. Anticipated Completion Date: December 31, 2025

View Audit 376312

Finding 1165650 (2025-002)

Material Weakness 2025

Berry College

GA

Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2025-002 Name of Responsible Individual: Noemi Sarrion, Director of Financial Aid Corrective Action Plan: Management acknowledges that for one student, the required federal direct loan disbursement notification was not sent within the required timeframe. After the parent’s PLUS loan was deni...

Finding 2025-002 Name of Responsible Individual: Noemi Sarrion, Director of Financial Aid Corrective Action Plan: Management acknowledges that for one student, the required federal direct loan disbursement notification was not sent within the required timeframe. After the parent’s PLUS loan was denied in April 2025, the student was offered an additional unsubsidized loan, which was accepted on 5/7/2025. The manually generated notification for the 5/8/2025 disbursement was inadvertently missed being sent out. We believe this oversight was an isolated incident due to the OFA’s unusually demanding April/May as noted in the previous finding. To mitigate this issue going forward, the OFA will remove the need for manual intervention by implementing an automated notification process utilizing the built-in scheduler functionality in PowerFAIDS. Anticipated Completion Date: May 1, 2026

View Audit 376312

Finding 1165648 (2025-001)

Material Weakness 2025

Berry College

GA

Student Financial Aid Eligibility Equipment & Real Property Management

Finding 2025-001 Name of Responsible Individual: Noemi Sarrion, Director of Financial Aid Corrective Action Plan: Management agrees with the finding that the estimated Cost of Attendance (COA) for the summer term was calculated incorrectly for five students. Because the summer term includes multiple...

Finding 2025-001 Name of Responsible Individual: Noemi Sarrion, Director of Financial Aid Corrective Action Plan: Management agrees with the finding that the estimated Cost of Attendance (COA) for the summer term was calculated incorrectly for five students. Because the summer term includes multiple sessions, the COA multi-step programming process in PowerFAIDS, the College’s financial aid management software, including the review of COA selection metrics, are manual. In April 2025, the College migrated its ERP software and PowerFAIDS to cloud-based platforms. This transaction required significant time from Office of Financial Aid (OFA) staff to test system functionality and validate migrated data to ensure a smooth go-live. As these efforts coincided with summer COA programming, the capacity for thorough review and comprehensive functional testing of summer COA setup was reduced. Going forward, the OFA will assign a staff member, separate from the individual handling COA programming, to review the COA selection metrics. In addition, the OFA will evaluate the potential of automating COA programming processes. Anticipated Completion Date: May 1, 2026

View Audit 376312

Finding 1165643 (2025-002)

Material Weakness 2025

Dundee Community Schools

MI

Allowable Costs / Cost Principles School Nutrition Programs

2025-002 – Allowable Costs/Cost Principles – Payroll Charges Auditor Description of Condition and Effect. During our testing of personnel timecards, we noted one instance where the amounts charged to the grant were understated. The wage rate per the employee's personnel file did not agree to the rat...

2025-002 – Allowable Costs/Cost Principles – Payroll Charges Auditor Description of Condition and Effect. During our testing of personnel timecards, we noted one instance where the amounts charged to the grant were understated. The wage rate per the employee's personnel file did not agree to the rate used to pay the employee, which resulted in an underpayment to the employee which was subsequently corrected. In another instance, we noted that the District charged payroll expenditures to the food service fund that were related to a different grant. This resulted in an overstatement of costs charged to the child nutrition program. As a result of this condition, the District did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the District review the process for accumulating and summarizing time to minimize the likelihood of errors in the process. Responsible Person: Kimberly Worden, Business Manager Corrective Action. While the identified payroll errors were very small, to address these issues, the District will implement updated review procedures to ensure accuracy of wage rates and proper grant allocation. Specifically, payroll staff will verify that employee wage rates used for grant charges agree to the rates documented in personnel files prior to processing payments. Additionally, the District will establish a secondary review process to confirm that payroll expenditures are charged to the correct grant or program before posting. Training will be provided to all payroll and grant management personnel on proper coding and documentation requirements. Anticipated Completion Date: June 30, 2026

View Audit 376310

Finding 1165637 (2025-001)

Material Weakness 2025

Dundee Community Schools

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

2025-001 – Suspension and Debarment Auditor Description of Condition and Effect. For the four vendors selected for testing, the District was unable to provide evidence that the vendors were not suspended, debarred, or otherwise excluded at the time they were engaged to provide goods or services. As ...

2025-001 – Suspension and Debarment Auditor Description of Condition and Effect. For the four vendors selected for testing, the District was unable to provide evidence that the vendors were not suspended, debarred, or otherwise excluded at the time they were engaged to provide goods or services. As a result of this condition, the District was exposed to an increased risk that disbursements of federal awards could be made to vendors or subrecipients suspended or debarred by the federal government. Auditor Recommendation. We recommend that the District review its written policies and procedures over federal awards with employees responsible for grant compliance to ensure that they are being followed consistently. Responsible Person: Kimberly Worden, Business Manager Corrective Action. The District will implement a process to ensure that, for any covered procurement or nonprocurement transaction, documentation is maintained confirming suspension and debarment verification was completed prior to executing the transaction. Anticipated Completion Date: June 30, 2026

View Audit 376310

Finding 1165631 (2025-003)

Material Weakness 2025

School District of Auburndale

WI

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

Child Nutrition Cluster – Assistance Listing No. 10.553 and 10.555 Recommendation: The auditors recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is different from the individual responsib...

Child Nutrition Cluster – Assistance Listing No. 10.553 and 10.555 Recommendation: The auditors recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is different from the individual responsible for preparing, even when there are gaps of coverage in preparer and reviewer positions, and that the review and approval happens prior to submitting the reports to the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District acknowledges the oversight in the separation of duties for preparation and reviewing of reports. Corrective measures have been implemented to require assignment of a preparer different from the approver before finalizing the report. The procedures for submitting monthly claims have been updated to include submitting the report to the Finance Director for review and approval prior to submission. The Finance Director has added a monthly calendar reminder to review claim submission reports as part of the internal control process. Name(s) of the contact person(s) responsible for corrective action: Steven Van Wyhe Planned completion date for corrective action plan: Immediately

View Audit 376301

Finding 1165628 (2025-001)

Material Weakness 2025

Mesick Consolidated Schools

MI

Subrecipient Monitoring Cash Management Reporting

This finding is due to the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. The month that had the incorrect meal claim had an incorrect subtotal of meals disbursed which resulted in the meal claim being submitted for less than it shoul...

This finding is due to the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. The month that had the incorrect meal claim had an incorrect subtotal of meals disbursed which resulted in the meal claim being submitted for less than it should have been. There is a chance that the claim was done for the correct amount, but the supporting documentation shows that the District claimed less than they were allowed to. The District is going to ensure that all totals are subtotaled correctly in the future and double checked before the claim request is made. The persons responsible for the corrective action are Jack Ledford, the Food Service Director and Katrina Bontekoe, the Business Manager. The anticipated completion date of the corrective action plan is immediate. The plan for monitoring adherence is the Food Service Director will ensure that funds requested for meal reimbursements agree to total meals served.

View Audit 376300

Finding 1165624 (2025-005)

Material Weakness 2025

Columbus School District

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

2025-005 – Medicaid – Allowable Activities and Costs The District is aware of the student’s receiving benefits need to have their billed services included in their IEPs. Responsible Officials – Beth Munson, Director of Business Services and Lisa Blochwitz, Director of Student Services Anticipated Co...

2025-005 – Medicaid – Allowable Activities and Costs The District is aware of the student’s receiving benefits need to have their billed services included in their IEPs. Responsible Officials – Beth Munson, Director of Business Services and Lisa Blochwitz, Director of Student Services Anticipated Completion Date – The District intends to work towards resolving this finding for the following year.

View Audit 376290

Finding 1165623 (2025-001)

Material Weakness 2025

Pathways Behavioral Services, Inc.

IA

Eligibility Subrecipient Monitoring Cash Management

Pathways executive management team will provide at least quarterly trainings on any changes in state of federal funding guidance and ensure implementation of this guidance is clear through regular contact with state and federal agencies.

View Audit 376282

Finding 1165621 (2025-002)

Material Weakness 2025

Stevens Point Area Public School District

WI

Procurement, Suspension & Debarment

Suspension and Debarment Special Education Cluster (Special Education – Grants to States and Special Education – Preschool Grants) Assistance Listing No. 84.027 and 84.173 Recommendation: Auditors recommend the District revise its policies and procedures to ensure that documentation as to the date o...

Suspension and Debarment Special Education Cluster (Special Education – Grants to States and Special Education – Preschool Grants) Assistance Listing No. 84.027 and 84.173 Recommendation: Auditors recommend the District revise its policies and procedures to ensure that documentation as to the date of the review of suspension and debarment status is maintained with the procurement history of each transaction that requires such a search. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District changed all the requisition/PO groups and any po that comes in for approval over the $25,000 threshold will go to the purchasing department first. The purchasing department will verify the vendor and attach the documentation to the purchase order. The purchase order can then go through the approval process. This process will eliminate any contracts/purchases to go through without being verified first. Name(s) of the contact person(s) responsible for corrective action: Michael Kurtz Planned completion date for corrective action plan: December 4, 2025

View Audit 376279

Finding 1165619 (2025-001)

Material Weakness 2025

Medical Rev. of N.c., Inc. Dba the Carolinas Ctr for Med. Excellence

NC

Reporting

Corrective Action Plan Finding: Grant Form Federal Financial Form Timeliness and Review Process Corrective Action: Constellation Quality Health is strengthening its process for preparing and submitting the annual Federal Financial Report (FFR) to ensure timely submission and appropriate review prior...

Corrective Action Plan Finding: Grant Form Federal Financial Form Timeliness and Review Process Corrective Action: Constellation Quality Health is strengthening its process for preparing and submitting the annual Federal Financial Report (FFR) to ensure timely submission and appropriate review prior to filing. A formal review procedure has been established requiring that the FFR be prepared by the Director of Finance and reviewed by the Chief Financial Officer prior to submission. The reviewer will verify the accuracy of reported expenditures, confirm reconciliation to the general ledger, and document approval through a signed review checklist. Additionally, a grant reporting calendar will be maintained to track submission deadlines. The calendar includes reminders at least 20 days prior to each due date to prevent delays in filing, as well as reminders to verify post-filing approval by the agency. This corrective action will be implemented no later than November 5, 2025. Cheryl Powell, Director of Finance Kenneth McCosh, Chief Financial Officer

View Audit 376251

Finding 1165469 (2025-004)

Material Weakness 2025

Clintondale Community Schools

MI

Cash Management Subrecipient Monitoring Material Weakness

see corrective action plan

View Audit 376196

Finding 1165468 (2025-003)

Material Weakness 2025

Clintondale Community Schools

MI

Allowable Costs / Cost Principles Subrecipient Monitoring

see corrective action plan

View Audit 376196

Finding 1165467 (2025-002)

Material Weakness 2025

Clintondale Community Schools

MI

Cash Management Subrecipient Monitoring Material Weakness

see corrective action plan

View Audit 376196

Finding 1165459 (2025-002)

Material Weakness 2025

Cottey College

MO

Student Financial Aid

Condition: The College did not accurately timely and accurately complete refund calculations for 1 out of 4 students (25%) tested. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section I...

Condition: The College did not accurately timely and accurately complete refund calculations for 1 out of 4 students (25%) tested. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2024-005. Corrective Action Plan: Cynthia Lawrence in the Business Office will conduct a secondary full review of each R2T4 form completed by Hannah Masters, the student’s account statement and balance in Jenzabar, the withdrawal form supplied by the Registrar, the withdrawal date reported in Jenzabar by the Registrar, and any last date of attendance documentation provided by faculty or the Registrar. If any discrepancies are identified, Cynthia will notify both Hannah Masters and the Registrar’s team by email, outlining the issue. Once corrections are submitted, Cynthia will review the updated materials to ensure accuracy and compliance. Responsible Person for Correction Action Plan: Hannah Masters, Executive Director of Financial Aid and Student Accounts Cynthia Lawrence, Accounts Receivable / Staff Accountant Implementation Date for Corrective Action Plan: October 15, 2025

View Audit 376177

Corrective Action Plans

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