Corrective Action Plans

Finding 1203103 (2025-002)

Material Weakness 2025

Anne Arundel Economic Development Corporation

MD

Cash Management Program Income § 200.302 § 200.305 § 200.307 § 200.80

Inclusive Ventures Small Business Program – Assistance Listing No. 59-059 Recommendation: We recommend that management develop and implement written procedures to track, record, and report program income, including interest earned on Federal advances. 2660 Riva Road, Suite 200, Annapolis, MD 21401 􀆔...

Inclusive Ventures Small Business Program – Assistance Listing No. 59-059 Recommendation: We recommend that management develop and implement written procedures to track, record, and report program income, including interest earned on Federal advances. 2660 Riva Road, Suite 200, Annapolis, MD 21401 􀆔 t (410) 222-7410 􀆔 f (410) 222-7415 􀆔 www.aaedc.org Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We recognize the importance of maintaining clear, consistent procedures to ensure that all program income, including interest earned on Federal advances, is properly tracked, recorded, and reported in compliance with applicable requirements. To address this recommendation, management will develop and implement formal written procedures that outline the processes and responsibilities for identifying, documenting, and reporting program income. These procedures will include guidance on calculating and recording interest earned on Federal funds, as well as periodic reconciliation and review controls to ensure accuracy and completeness. In addition, relevant staff will be trained in the new requirements to promote consistent application and ongoing compliance. Name(s) of the contact person(s) responsible for corrective action: Lisa Grunder, Vice President of Administration Planned completion date for corrective action plan: March 23, 2026.

View Audit 396312

Finding 1203102 (2025-001)

Material Weakness 2025

Anne Arundel Economic Development Corporation

MD

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.317 § 200.318 § 200.327

Inclusive Ventures Small Business Program – Assistance Listing No. 59-059 Recommendation: We recommend that management follow their written procurement policies and controls to ensure it maintains documentation of procurement, suspension and debarments checks and that the documentation is available ...

Inclusive Ventures Small Business Program – Assistance Listing No. 59-059 Recommendation: We recommend that management follow their written procurement policies and controls to ensure it maintains documentation of procurement, suspension and debarments checks and that the documentation is available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Anne Arundel Economic Development Corporation implemented a Federal Grant Procurement Policy on March 18, 2025. The purpose of this Procurement Policy is to ensure all procurement activities conducted with funds from federal grants are executed in compliance with federal regulations, promote transparency, fairness, and competitiveness and provide the best value for the resources available. Name(s) of the contact person(s) responsible for corrective action: Lisa Grunder, Vice President of Administration Planned completion date for corrective action plan: March 23, 2026.

View Audit 396312

Finding 1203101 (2025-001)

Material Weakness 2025

Community Care

ME

Procurement, Suspension & Debarment

Corrective Action Plan for Finding 2025-001 Community Care agrees with this finding. The Accounts Payable person will provide the information for new vendors to the Accountant. In turn the Accountant will check to make sure the vendor is not excluded or disqualified from doing business with an entit...

Corrective Action Plan for Finding 2025-001 Community Care agrees with this finding. The Accounts Payable person will provide the information for new vendors to the Accountant. In turn the Accountant will check to make sure the vendor is not excluded or disqualified from doing business with an entity that receives federal funds. The Accountant will then inform the Accounts Payable person if the vendor is able to do business with Community Care. There will be a check off list that includes dates these were checked and communicated with Accounts Payable. Community Care will work on going through our current vendor list to ensure they are not disqualified to do business with us because of the federal funding. The initial phase of this will be done each week with the information from any payments to vendors before the payments go out. Started this week. Responsible Official: Brenda L. Volz, Accountant Date of Corrective Action: Current vendors have been reviewed and there are no vendors found on SAM exclusionary lists. Community Care will add this step to its purchasing policies and procedures to be in effect April 1, 2026.

View Audit 396305

Finding 1203099 (2025-003)

Material Weakness 2025

Community Care

ME

Corrective Action Plan for Finding 2025-003 Community Care agrees with this finding in that 1 of 8 files did not have service plan within 30 days of intake. Due to the transient nature of youth experience homelessness youth may come and go with days or weeks inactivity making it difficult to have 10...

Corrective Action Plan for Finding 2025-003 Community Care agrees with this finding in that 1 of 8 files did not have service plan within 30 days of intake. Due to the transient nature of youth experience homelessness youth may come and go with days or weeks inactivity making it difficult to have 100% compliance with service plan creation. Additionally, not all youth use the internal case management due to having an external case manager. Responsible Official: David McCluskey, Executive Director Date of Corrective Action: Effective April 1, 2026, systems are in place and efforts will continue to encourage youth to participate in service planning practices.

View Audit 396305

Finding 1203098 (2025-002)

Material Weakness 2025

Community Care

ME

Corrective Action Plan for Finding 2025-002 Community Care agrees with this finding. There are three bullets in the finding. Each are accurate and related to a lack of workforce and skilled labor availability. Although CC has greatly reduced the turnover rate hiring remains challenging. Responsible ...

Corrective Action Plan for Finding 2025-002 Community Care agrees with this finding. There are three bullets in the finding. Each are accurate and related to a lack of workforce and skilled labor availability. Although CC has greatly reduced the turnover rate hiring remains challenging. Responsible Official: David McCluskey, Executive Director Date of Corrective Action: Effective April 1, 2026, hiring activities/efforts are on-going. Additionally, DHHS has adjusted the terms of deliverables in the recently published Visitation service Request for Proposal that will better fit workforce availability and aid in transportation activities of both parents and children.

View Audit 396305

Finding 1203097 (2025-003)

Material Weakness 2025

The Land Institute

KS

Procurement, Suspension & Debarment § 200.214 § 200.219 § 200.220

Finding Reference 2025-003 Personnel Responsible for Corrective Action: Policies and procedures will be supervised by Tracie Thomas (Chief Operating Officer). Policies and procedures will be implemented and maintained by Laura Froese (Accounting Manager), Westen Gehring (Grants Specialist), and Bren...

Finding Reference 2025-003 Personnel Responsible for Corrective Action: Policies and procedures will be supervised by Tracie Thomas (Chief Operating Officer). Policies and procedures will be implemented and maintained by Laura Froese (Accounting Manager), Westen Gehring (Grants Specialist), and Brenna Wilcox (Accounting Specialist). Anticipated Completion Date: Immediately. Views of Responsible Officials and Planned Corrective Action: Concur. Corrective Actions Planned: The Land Institute identified that the exception noted occurred during the initial implementation phase of updated procurement policies developed in response to the FY23 Single Audit finding. The instance was due to a breakdown in timing and communication rather than a deficiency in the policies themselves. To prevent recurrence, The Land Institute has implemented a pre-award procurement control requiring that all sole source justifications and suspension and debarment verifications be completed, reviewed, and approved prior to contract execution and prior to any costs being charged to a federal award. Finance and Grants personnel will verify completion of required documentation before processing payments or coding expenses to federal awards. Training has been provided to relevant staff to reinforce procurement requirements, including timing and documentation expectations. Ongoing monitoring procedures have been implemented to ensure continued compliance.

View Audit 396301

Finding 1203083 (2025-002)

Material Weakness 2025

The Land Institute

KS

Allowable Costs / Cost Principles § 200.430

Finding Reference 2025-002 Personnel Responsible for Corrective Action: Drafting of policy, procedures, and forms will be completed by Westen Gehring (Grants Specialist) and Laura Froese (Accounting Manager), with input and final approval provided by Tracie Thomas (Chief Operating Officer) Anticipat...

Finding Reference 2025-002 Personnel Responsible for Corrective Action: Drafting of policy, procedures, and forms will be completed by Westen Gehring (Grants Specialist) and Laura Froese (Accounting Manager), with input and final approval provided by Tracie Thomas (Chief Operating Officer) Anticipated Completion Date: The Effort Verification Policy and related procedures will be finalized by July 1, 2026, for implementation in Fiscal Year 2027. Retroactive effort certification for the period July 1, 2025 through March 31, 2026 will be completed by June 30, 2026. Monthly implementation tests of the new policies and procedures will begin with the April 2026 reporting period. Views of Responsible Officials and Planned Corrective Action: Concur. Corrective Actions Planned: The Land Institute will implement a formal effort reporting system effective July 1, 2026 (Fiscal Year 2027), including finalized policies, procedures, and standardized effort certification forms designed to ensure compliance with 2 CFR 200.430 As part of the transition to this system, retroactive effort certifications will be completed for Fiscal Year 2026 for the period of July 1, 2025 through March 31, 2026 to support payroll costs previously charged to federal awards. The months of April through June 2026 will be utilized as an implementation and testing period to establish and refine the monthly effort certification process. During this time, The Land Institute will complete effort certifications on a monthly basis, reflecting an after-the-fact determination of actual work performed across all institutional activities, and integrate the certification process into month-end close procedures. This phased implementation approach will allow management to validate processes, ensure accuracy and completeness of certifications, and make any necessary adjustments prior to full implementation in Fiscal Year 2027. Training will be provided to all applicable staff to ensure understanding of effort reporting requirements and compliance expectations. Finance and Grants personnel will monitor compliance and timeliness of certifications, and ongoing monitoring controls will be implemented to ensure continued compliance.

View Audit 396301

Finding 1203069 (2025-006)

Material Weakness 2025

Challenger Learning Center of Northwest Indiana, Inc.

IN

Reporting § 200.328

Condition: The Organization did not report unliquidated financial obligations on the final federal financial report SF-425, in violation of the federal financial reporting requirements under 2 CFR Section 200.328. Corrective Action Steps: Establish a written procedure for preparing and reviewing the...

Condition: The Organization did not report unliquidated financial obligations on the final federal financial report SF-425, in violation of the federal financial reporting requirements under 2 CFR Section 200.328. Corrective Action Steps: Establish a written procedure for preparing and reviewing the SF-425 Federal Financial Report, including a checklist that specifically addresses the identification and reporting of unliquidated obligations. Prior to submission, require a preparatory review step in which finance staff identify all outstanding obligations and confirm they are correctly reflected on the SF-425. Implement a secondary review and approval of all final SF-425 reports by the Finance Director or equivalent prior to submission to the federal awarding agency. Provide training to finance staff responsible for federal reporting on the requirements of 2 CFR Section 200.328 and the correct completion of the SF-425. Retain copies of all submitted SF-425 reports along with the supporting workpapers used to prepare them, including documentation of the unliquidated obligations review. Responsible Party: CLC NWI Executive Director. Target Date: Executive Director Partially Completed. All funds have been liquidated as of 3/23/26. All other corrective action steps to be implemented by May 15, 2026.

View Audit 396300

Finding 1203068 (2025-005)

Material Weakness 2025

Challenger Learning Center of Northwest Indiana, Inc.

IN

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Period of Performance § 200.344

Condition: The Organization did not liquidate all financial obligations incurred under the NASA federal award within 120 calendar days after the conclusion of the period of performance, as required by 2 CFR Section 200.344(c). Corrective Action Steps: Establish a written close-out procedure for fede...

Condition: The Organization did not liquidate all financial obligations incurred under the NASA federal award within 120 calendar days after the conclusion of the period of performance, as required by 2 CFR Section 200.344(c). Corrective Action Steps: Establish a written close-out procedure for federal awards that identifies all required actions, including liquidation of all financial obligations, within the 120-day close-out window prescribed by 2 CFR Section 200.344(c). Designate a responsible staff member to monitor upcoming award end dates and initiate the close-out checklist no later than 30 days before the period of performance ends. Maintain a federal award close-out tracker that documents the award end date, the 120-day liquidation deadline, all outstanding obligations, and the date each obligation is liquidated. Coordinate with program staff to identify and process all outstanding invoices, subcontractor payments, and other obligations prior to the liquidation deadline. Review all active and recently expired federal awards to assess whether any obligations remain unliquidated and remediate as needed. Responsible Party: CLC NWI Executive Director. Target Date: Executive Director Partially Completed. All funds have been liquidated as of 3/23/26. All other corrective action steps to be implemented by May 15, 2026.

View Audit 396300

Finding 1203067 (2025-004)

Material Weakness 2025

Challenger Learning Center of Northwest Indiana, Inc.

IN

Procurement, Suspension & Debarment § 200.302 § 200.318

Condition: The Organization lacked written procedures for federal cash management, allowability of costs pertaining to federal funds, procurement, conflicts of interest governing employees involved in federal contract administration, and verification that providers of covered transactions were not s...

Condition: The Organization lacked written procedures for federal cash management, allowability of costs pertaining to federal funds, procurement, conflicts of interest governing employees involved in federal contract administration, and verification that providers of covered transactions were not suspended, debarred, or otherwise excluded, as required under 2 CFR Sections 200.302, 200.318, and 180.300. Corrective Action Steps: Draft and adopt written federal cash management procedures consistent with 2 CFR Section 200.302(b)(6), including policies for minimizing the time between drawdown and disbursement of federal funds. Draft and adopt allowability of costs policy consistent with 2 CFR Section 200.302(b)(7), identifying the categories of costs allowable under federal awards and the approval process for charging costs to federal programs. Draft and adopt written procurement procedures consistent with 2 CFR Section 200.318(a), including competitive procurement thresholds, documentation requirements, and sole-source justification protocols. Draft and adopt a written standards of conduct / conflicts of interest policy consistent with 2 CFR Section 200.318(c)(1), applicable to all employees involved in the selection, award, and administration of federal contracts. Establish and document a process for verifying that all covered transaction providers are not suspended, debarred, or excluded prior to contract award, and retain evidence of each verification. Responsible Party: CLC NWI Executive Director. Target Date: May 15, 2026

View Audit 396300

Finding 1203066 (2025-003)

Material Weakness 2025

CITY OF MONTEAGLE

TN

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Reporting § 200.302 § 200.303 § 200.318

We will reach out to MTAS to help the Town to write and implements a policy for the Federal Awards Program.

View Audit 396295

Finding 1203062 (2025-003)

Material Weakness 2025

Clark County School District

NV

Reporting Significant Deficiency

Finding 2025-003 Finding Summary: The enrollment total on the Grant Performance Report was reported inaccurately for Cram, Brian and Teri Middle School to the U.S. Department of Education. The discrepancies were the result of data entry errors during the report submission. These errors were not inte...

Finding 2025-003 Finding Summary: The enrollment total on the Grant Performance Report was reported inaccurately for Cram, Brian and Teri Middle School to the U.S. Department of Education. The discrepancies were the result of data entry errors during the report submission. These errors were not intentional and were identified during the audit review process. All identified inaccuracies will be corrected in the next reporting window. Responsible Individuals: Anna Colquitt, Chief Strategy Officer Corrective Action Plan: Federal grant reporting procedures were updated to include additional steps for reconciling financial and programmatic data before submission. A dual-review system was implemented where both the grant administration office and the program office verify reports before submission. The district is committed to maintaining compliance with all federal reporting requirements. Through enhanced review processes, we will ensure that all future Magnet School Assistance Program reports are accurate, complete, and timely. Anticipated completion Date: June 30, 2026

View Audit 396293

Finding 1203061 (2025-002)

Material Weakness 2025

County of San Diego

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Reference Number 2025-002: Corrective Action Plan: Regarding internal controls over the FFATA (Federal Funding Accountability and Transparency Act) reporting, although no formal approval record could be provided, program staff reported that FFATA reports were verbally reviewed through one-on-one dis...

Reference Number 2025-002: Corrective Action Plan: Regarding internal controls over the FFATA (Federal Funding Accountability and Transparency Act) reporting, although no formal approval record could be provided, program staff reported that FFATA reports were verbally reviewed through one-on-one discussions. As recommended, the County will revise its internal FFATA reporting procedures to require that all FFATA submissions undergo a documented review and approval by an individual who is independent of the preparer. The procedures will be updated to require that the reviewer’s name, title, date of review, and confirmation of the reviewer’s approval be maintained in the program’s electronic records. The County will implement a standardized approval workflow—either through a designated electronic form, checklist, or approval routing mechanism—to ensure consistency across departments. Additionally, staff responsible for FFATA preparation and review will receive updated guidance and training on the new documentation requirements, The County will also evaluate opportunities to integrate this control into existing financial reporting and monitoring structures overseen by Housing and Community Development Services (HCDS) teams, to ensure consistent application of the updated approval requirements across reporting cycles. Anticipated Implementation Date: Updated procedures, workflow documentation, and staff training will be completed by June 30, 2026. Person Responsible: KELLY SALMONS, Deputy Director, Housing and Community Development Services

View Audit 396290

Finding 1203055 (2025-006)

Material Weakness 2025

Housing Authority of the City of Salina

KS

HUD Housing Programs

2025-006. Under-funded Account Balance - Section 8 Administrative Equity Net Deficit. Corrective action planned: To adjust as soon as possible and ensure it is not an issue in the future Contact person: Suzanne Smith, Interim Executive Director Anticipated completion date: 0-90 days, depending on th...

2025-006. Under-funded Account Balance - Section 8 Administrative Equity Net Deficit. Corrective action planned: To adjust as soon as possible and ensure it is not an issue in the future Contact person: Suzanne Smith, Interim Executive Director Anticipated completion date: 0-90 days, depending on the availability of Fee Accountant

View Audit 396286

Finding 1203054 (2025-005)

Material Weakness 2025

Housing Authority of the City of Salina

KS

HUD Housing Programs

2025-005. Interfund Receivable / Payable. Corrective action planned: To adjust as soon as possible and ensure it is not an issue in the future Contact person: Suzanne Smith, Interim Executive Director Anticipated completion date: 0-90 days, depending on the availability of Fee Accountant

View Audit 396286

Finding 1203051 (2025-005)

Material Weakness 2025

Buchanan County

IA

Internal Control / Segregation of Duties

We will review procedures and plan to make the necessary changes to improve internal control.

View Audit 396282

Finding 1203050 (2025-006)

Material Weakness 2025

Connors State College

OK

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately. Explanation of disagreement with audit finding: There...

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One of the findings was a clerical math error. CSC is moving R2T4 Calculations into COD to ensure proper calculations and reporting. The second finding was a date of determination discrepancy. CSC FA and Registrar to review how the last date of academic activity is determined and reported in Banner. The Financial Aid Director to review the R2T4 Process and create an SOP. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: 06/30/2026

View Audit 396281

Finding 1203046 (2025-005)

Material Weakness 2025

Connors State College

OK

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with aud...

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSC utilizes National Student Clearinghouse (NSC) for NSLDS Reporting. The Registrar’s office is responsible for Enrollment Reporting. The four students with Reporting discrepancies are correctional students that do not have access to electronic forms. This population of students must submit paper requests and have them physically routed to the Registrar’s office for processing. The Enrollment and Reporting dates were in line; the discrepancy lies in the Program Enrollment date. The Registrar is researching if the student changed programs after their Enrollment dates. For the Enrollment Reporting date discrepancy outside the 60-day requirement, we reported the correct date to NSC. The Registrar has put in a ticket with NSC to see why they reported the Enrollment Date late. Name(s) of the contact person(s) responsible for corrective action: Current Registrar: Tosha Stout and Current Financial Aid Director: Tara Torres Planned completion date for corrective action plan: 6/30/26

View Audit 396281

Finding 1203042 (2025-004)

Material Weakness 2025

Connors State College

OK

Student Financial Aid Eligibility Significant Deficiency § 200.303

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with fede...

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The audit finding was a result of a student enrolling in summer coursework, and their awards were not recalculated. CSC is creating a documented Standard Operating Procedure (SOP) on how to package awards prior to each term to prevent under awarding and a Financial Aid Processing Calendar to ensure awarding occurs each term. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: 06/30/2026

View Audit 396281

Finding 1203038 (2025-003)

Material Weakness 2025

Connors State College

OK

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagre...

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The late reporting was the result of a known FAFSA issue that began occurring with the 24/25 FAFSA Simplification and continues with the 25/26 FAFSA. The exception occurred when the student was not presented with the HS Completion Status question on the application. Students must self-certify they have a HS Diploma or Equivalent to be eligible for Federal Student Aid. CSC exported the origination to COD. COD approved the award, but CSC was unable to post the award to the student’s account because the HS Completion Status was blank. As soon as the student corrected her FAFSA, CSC posted the award and reported it to COD. The CSC FA office now receives a report with missing HS Completion Status each day and deletes federal awards until the issue is resolved preventing late COD Reporting. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: Completed

View Audit 396281

Finding 1203034 (2025-002)

Material Weakness 2025

Connors State College

OK

Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency § 200.303

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for calculating and tracking the students employed in community service activities for its Federal Work Study funds to meet the minimum 7% req...

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for calculating and tracking the students employed in community service activities for its Federal Work Study funds to meet the minimum 7% requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSC is in a rural area that does not afford many community service opportunities and usually files the FWS Community Service Waiver. Personnel changes caused CSC to miss the 24/25 filing deadline. CSC received the 25/26 Waiver on 06/05/2025. The 26/27 Wavier was requested 01/15/2026. CSC is creating a documented Standard Operating Procedure (SOP) on how to request the waiver and creating a Financial Aid Processing Calendar to ensure the deadline is met each year. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: 06/30/2026

View Audit 396281

Finding 1203030 (2025-001)

Material Weakness 2025

Connors State College

OK

Allowable Costs / Cost Principles § 200.303 § 200.430

Higher Education Institutional Aid – Assistance Listing No. 84.031X Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit findi...

Higher Education Institutional Aid – Assistance Listing No. 84.031X Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Grant Project directors have been notified to have their employees track and document the hours spent in support of their grants versus time spent on college duties. Name(s) of the contact person(s) responsible for corrective action: Current Controller: Elizabeth Todd and Current Human Resources Director Nicole Mote Planned completion date for corrective action plan: 06-30-26

View Audit 396281

Finding 1203028 (2025-005)

Material Weakness 2025

Municipality of Vega Baja

PR

Subrecipient Monitoring Cash Management Period of Performance

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2025-005 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: A letter was sent to ACUDEN detailing the adverse situations and the steps taken by our municipality to obtain reconsideration. This is because the payment was made without the extension letter, even though we had the authorization to commit the funds. Furthermore, the Emergency Ready funds reports were submitted, and we have not received any finding feedback from the Agency. We are still awaiting a response from the letter submitted. The Sub Director of Finance will establish an internal control system in which the comply with the due dates of agreements and various federal proposals, as well as with reports, payments of funds, and obligations, including Child Care, will be periodically monitored. Implementation Date: Fiscal Year 2026-2027. Responsible Person: José A. Mathews Maisonet Program Accountant

View Audit 396276

Finding 1203027 (2025-004)

Material Weakness 2025

Municipality of Vega Baja

PR

Subrecipient Monitoring Cash Management Reporting

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2025-004 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: The ACUDEN agency has not yet closed the budget year 2024-2025. Therefore, even though the contract has ended, the remaining reimbursement from the agency has not been received. Therefore, the full closing report cannot be completed until this final amount is received. As a corrective measure for finding 2025-005, the Sub Director of Finance will establish an internal control system in which the processes and compliance with the submission of accounting reports for federal programs, including Child Care, will be periodically monitored. Implementation Date: Fiscal Year 2026-2027. Responsible Person: José A. Mathews Maisonet Program Accountant

View Audit 396276

Finding 1203026 (2025-003)

Material Weakness 2025

Municipality of Vega Baja

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328 § 200.329

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2025-003 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: During the past year, the Corrective Action Plan (PAC) has been implemented and expense reconciliation efforts have been ongoing. Currently, we are in the process of collecting all supporting documentation related to work performed for projects funded by FEMA. It is expected that the reconciliation of expenses will be completed over the next few quarters, and that expense reporting will continue during the quarters in which payments are made. Implementation Date: Fiscal Year 2025-2026. Responsible Person: José A. Torres Otero Program Accountant

View Audit 396276

Corrective Action Plans

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