Corrective Action Plans

Finding 1182290 (2025-001)

Material Weakness 2025

MI

Student Financial Aid Material Weakness Reporting

Condition: Out of 40 students tested for return to Title IV, we identified 2 students whose calculation were performed outside of the required timeframe. Planned Corrective Action: Once the report identifying students who have completely withdrawn from their classes is ran, the calculations are done...

Condition: Out of 40 students tested for return to Title IV, we identified 2 students whose calculation were performed outside of the required timeframe. Planned Corrective Action: Once the report identifying students who have completely withdrawn from their classes is ran, the calculations are done (currently by the Dean) The completed report is given to the FA Specialist to review and send the letters. The specialist then gives the report to the Assistant Director who then prints off a Return of Title IV summary report showing the calculations and charges for final review. Had this last step been done previously, it would have been identified that the Institutional Charges were missing and not requiring corrections. Contact person responsible for corrective action: Nikki Jewell Anticipated Completion Date: June 30, 2026

View Audit 393699

Finding 1182288 (2025-002)

Material Weakness 2025

Kellogg Community College

MI

Student Financial Aid Eligibility Significant Deficiency

Condition: Out of 22 students tested for Pell eligibility we identified one student whose student aid index (formerly known as expected family contribution) was changed, however the additional award was never disbursed to the student. Planned Corrective Action: System generated ISIR’s and correction...

Condition: Out of 22 students tested for Pell eligibility we identified one student whose student aid index (formerly known as expected family contribution) was changed, however the additional award was never disbursed to the student. Planned Corrective Action: System generated ISIR’s and corrections will be reviewed for changes and then given to the Director for weekly review to ensure the updates and awards are accurate and complete Contact person responsible for corrective action: Nikki Jewell Anticipated Completion Date: June 30, 2026

View Audit 393699

Finding 1182283 (2025-001)

Material Weakness 2025

California Community Foundation

CA

Reporting

CCF acknowledges the finding and will implement corrective measures by updating its internal control procedures. While the current process records all transactions based on the accrual basis of accounting, the Foundation will now report cash disbursements to subrecipients within the SEFA. Management...

CCF acknowledges the finding and will implement corrective measures by updating its internal control procedures. While the current process records all transactions based on the accrual basis of accounting, the Foundation will now report cash disbursements to subrecipients within the SEFA. Management believes these corrective actions will mitigate the risk of reporting errors and ensure consistent compliance with federal reporting standards.

View Audit 393690

Finding 1182282 (2025-001)

Material Weakness 2025

Elmira College

NY

Description of finding The College does not have all required written policies under GLBA including staff training, vendor management, vulnerability testing, and all elements of the written information security program. Corrective Action Plan Elmira College recognizes the deficiency in written polic...

Description of finding The College does not have all required written policies under GLBA including staff training, vendor management, vulnerability testing, and all elements of the written information security program. Corrective Action Plan Elmira College recognizes the deficiency in written policies related to GLBA requirements. The College is dedicated to having formal policies ready for outstanding items by June 30, 2026. In order to address this deficiency while keeping up with normal operations of the Information Technology department, as restructuring has occurred and a new position has been created in order to free up time for the Director of IT Infrastructure and Operations and his team to finish creating the necessary policies in a timely manner. Policies in process are: 1. User Access & Monitoring Process & Procedures 2. Data Retention & Disposal Policy 3. Disaster Recovery Policy 4. Vendor Management Policy The College is also in the process of implementing the Saint Security Suite software for internal vulnerability and penetration testing. Timeline for Implementation of Corrective Action Plan The College will have outstanding policies and procedures on 06/30/2026. The Saint Security Suite software has a goal implementation date of 09/30/2026. Contact Person Kyle Gilbert, VP of Finance & Administration Telephone: 607-735-1765 Email: kgilbert@elmira.edu Thomas Steffes, Director of IT Infrastructure and Operations Telephone: 607-735-1720 Email: tsteffes@elmira.edu

View Audit 393685

Finding 1182281 (2025-001)

Material Weakness 2025

Limestone Community High School District No. 310

IL

Internal Control / Segregation of Duties § 200.303

Condition - The same individual is responsible for preparing and submitting quarterly expenditure reports for the Education Stabilization Fund without an independent review or approval prior to submission. Plan - All subsequent expenditure reports will be prepared by the assistant superintendent and...

Condition - The same individual is responsible for preparing and submitting quarterly expenditure reports for the Education Stabilization Fund without an independent review or approval prior to submission. Plan - All subsequent expenditure reports will be prepared by the assistant superintendent and reviewed and submitted by the superintendent using their separate IWAS logins. Anticipated Date of Completion - January 2026; Name of Contact Person - Keith Brown, Superintendent; Management Response - We agree with the finding and will implement the the corrective action plan as stated above.

View Audit 393681

Finding 1182280 (2025-002)

Material Weakness 2025

Illinois Wesleyan University

IL

Student Financial Aid

Student Financial Assistance Cluster – Assistance Listing No. 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.038 (Federal Perkins Loan Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program), 93.364 (...

Student Financial Assistance Cluster – Assistance Listing No. 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.038 (Federal Perkins Loan Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program), 93.364 (Nursing Student Loans) Recommendation: We recommend that the Institution strengthen internal controls over verification, including implementing a secondary review of all verified files, enhancing staff training, and ensuring timely submission of all corrections Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Office will no longer use the Verified Status Code of “S” to track a completed verification without the documented approval of the both the Director and Assistant Director. In addition, a secondary review of a select group of verified students mid-way through the year will be completed to ensure that verification was properly followed. Name(s) of the contact person(s) responsible for corrective action: Andrew Reddington, Director of Financial Aid Planned completion date for corrective action plan: This process will be implemented starting with the Spring 2026 semester. If the Department of Education has questions regarding this plan, please call Craig Maynard, Vice President of Business and Finance at 309-556-3021.

View Audit 393679

Finding 1182274 (2025-001)

Material Weakness 2025

Illinois Wesleyan University

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Material Prior Period Adjustments Recommendation: We recommend that the Institution strengthen internal controls over financial reporting There is no disagreement with the audit finding. Action taken in response to finding: Management identified and recorded the prior period adjustment in coordinati...

Material Prior Period Adjustments Recommendation: We recommend that the Institution strengthen internal controls over financial reporting There is no disagreement with the audit finding. Action taken in response to finding: Management identified and recorded the prior period adjustment in coordination with the external auditors. The University has strengthened internal controls of financial reporting by enhancing management review of prior-year balances and significant accounts during the year-end close process to prevent similar issues in the future. Name(s) of the contact person(s) responsible for corrective action: Craig Maynard, V.P. Finance and Administration Completed as of the fiscal year ended July 31, 2025, with ongoing monitoring.

View Audit 393679

Finding 1182267 (2025-002)

Material Weakness 2025

Penn-Harris-Madison School Corporation

IN

Allowable Costs / Cost Principles § 200.303 § 200.403

FINDING 2025-002 Finding Subject: COVID-19 - Education Stabilization Fund - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Zac Quiett, Chief Financial Officer Contact Phone Number and Email Address: (574) 259-7941 zquiett@phm.k12.in.us Views of Responsible Official...

FINDING 2025-002 Finding Subject: COVID-19 - Education Stabilization Fund - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Zac Quiett, Chief Financial Officer Contact Phone Number and Email Address: (574) 259-7941 zquiett@phm.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To address the material weakness regarding grant fund adjustments and questioned costs, the School Corporation is implementing a specific protocol for Journal Entry Adjustments: Adjustment Substantiation: Future transfers of expenditures into grant funds (adjustments) will require a complete "Adjustment Packet" before processing. This packet must include the original source documentation (vendor invoice or original payroll distribution report) proving where the expenditure was originally paid and the amount. Certification: The Grant Manager and Chief Financial Officer will review the Adjustment Packet to verify the expenditure is allowable under the grant terms. Both will physically sign the packet to authorize the transfer. Retention: This signed packet will be attached to the Journal Entry in the financial system to serve as the permanent audit trail, ensuring that the "who, what, and where" of every adjustment is preserved for future verification. Anticipated Completion Date: February 1, 2026

View Audit 393662

Finding 1182266 (2025-004)

Material Weakness 2025

Oak Hill United School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.214 § 200.303 § 200.317 § 200.318

FINDING 2025-004 Finding Subject: Special Education Cluster- Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Chris Goris Contact Phone Number and Email Address: 765-395-3341, christengo@ohusc.k12.in.us Views of Responsible Officials: We concur with the find...

FINDING 2025-004 Finding Subject: Special Education Cluster- Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Chris Goris Contact Phone Number and Email Address: 765-395-3341, christengo@ohusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The district will implement procedures for Procurement, Suspension and Debarment by following the listed steps: 1. Three quotes will be obtained for procurements between $50,000 to $150,000 by the district and contract be awarded. 2. Verification of Suspension and Debarment will be performed by a member of the business office in System for Award Management (SAM) or the district will collect the certification from the entity prior to entering into transactions with the selected entity. Anticipated Completion Date: 3/31/2026

View Audit 393654

Finding 1182265 (2025-003)

Material Weakness 2025

Oak Hill United School Corporation

IN

School Nutrition Programs Eligibility § 200.303

FINDING 2025-003 Finding Subject: Child Nutrition Cluster- Eligibility and Reporting Contact Person Responsible for Corrective Action: Chris Goris Contact Phone Number and Email Address: 765-395-3341, christengo@ohusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description ...

FINDING 2025-003 Finding Subject: Child Nutrition Cluster- Eligibility and Reporting Contact Person Responsible for Corrective Action: Chris Goris Contact Phone Number and Email Address: 765-395-3341, christengo@ohusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director will review eligibility of students for the free and reduced meal program through the state level system that identifies Direct Certification eligibility. The district will have a secondary individual from the food service department review the eligibility determination for both financial applications and through Direct Certification following the initial review by the Food Service Director. Both the director and the secondary individual will sign off on the determined eligibility status of free/ reduced applications submitted by households and Direct Certification eligibility through the Child Nutrition Program. The secondary individual will additionally review to ensure accuracy of the eligibility determination entered in the student information system by the Food Service Director. The district will prepare monthly meal claims and submit them to the Child Nutrition Program by following the listed steps: 1. The Food Service Director will prepare the meal claim numbers from the district’s student information system. 2. The CFO, or secondary individual from the food service department, will review the reports prepared by the Food Service Director. 3. The Food Service Director will enter monthly meal counts for reimbursement into CNP.4. The CFO or secondary individual from the food service department will review the CNP entry of meal claim information before submission. 5. The Food Service Director and CFO and/ or secondary individual will sign off on the preparation and entry of the monthly meal claim reimbursement. Anticipated Completion Date: 3/31/2026

View Audit 393654

Finding 1182261 (2025-001)

Material Weakness 2025

Mary Crane League

IL

Subrecipient Monitoring § 200.332

The Center will review required communications and update agreements with subreceipients accordingly.

View Audit 393649

Finding 1182259 (2025-002)

Material Weakness 2025

Chariton Community School District

IA

Internal Control / Segregation of Duties Reporting

The District Office is going through roles and responsibilities to potentially be able to move jobs duties around. This includes having someone else pick up and sort mail, having our AP enter cash receipts and the Business Manager to review and post. We have a limited number of staff in the office, ...

The District Office is going through roles and responsibilities to potentially be able to move jobs duties around. This includes having someone else pick up and sort mail, having our AP enter cash receipts and the Business Manager to review and post. We have a limited number of staff in the office, we are actively working to build better internal controls.

View Audit 393638

Finding 1182257 (2025-001)

Material Weakness 2025

Marion Community Schools

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

Finding 2025-001 – Education Stabilization – Equipment and Real Property Management Context: For the 4 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 3 of the sample items, the School Corporation expended $2,53...

Finding 2025-001 – Education Stabilization – Equipment and Real Property Management Context: For the 4 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 3 of the sample items, the School Corporation expended $2,530,939 on building renovations which was charged to the ESSER III (84.425U) grant award. For the other sample item, the School Corporation expended $17,513 for playground equipment that was charged to the ESSER III grant. Additionally, we noted the School Corporation’s capital asset listing did not contain all the required information, including the source of funding for the property, outlined in the criteria above. Contact Person Responsible for Corrective Action: Kyle Mealy Contact Phone Number: (765)726-0594 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools acknowledges that certain capital assets purchased with ESSER III funds were not included on the School Corporation’s capital asset listing as of June 30, 2025, and that the listing did not include all required elements, including the source of funding. To address this finding, the School Corporation will work with its contracted capital asset management firm, AdTec, which assists annually with the preparation and maintenance of the School Corporation’s capital asset records. The ESSER III funded building renovations totaling $2,530,939 and the $17,513 playground equipment purchase will be reviewed with AdTec and incorporated into the capital asset listing during the next scheduled capital asset update process. Marion Community Schools will ensure that the capital asset records maintained with AdTec include all information required under 2 CFR 200.313, including the source of federal funding and federal participation for assets acquired or improved using ESSER III funds. In addition, the Business Office will implement procedures to review federally funded purchases periodically to determine whether items meet capitalization or equipment thresholds and should be reported on the capital asset listing. Anticipated Completion Date: June 30, 2027

View Audit 393636

Finding 1182255 (2025-002)

Material Weakness 2025

County of Colusa

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2025-002 Supplemental Nutrition Assistance Program (SNAP) – ALN 10.561 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and provide tr...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2025-002 Supplemental Nutrition Assistance Program (SNAP) – ALN 10.561 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and provide training on these procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Name(s) of the contact person(s) responsible for corrective action: Robert Zunino Planned completion date for corrective action plan: 6/30/2026 If there are any questions regarding this plan, please call Robert Zunino at (530)-458-0415.

View Audit 393634

Finding 1182254 (2025-007)

Material Weakness 2025

Dickinson County

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

An independent source either in the Auditor or Treasurer’s Office will review and sign off on the report prior to its transmittal.

View Audit 393631

Finding 1182253 (2025-010)

Material Weakness 2025

Griffith Public Schools

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2025-010 Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Number and Year: S425U210013 Pass-Through Entit...

FINDING 2025-010 Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Number and Year: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Summary of Finding: The School Corporation prepared a fixed asset report that contained all inventory and assets purchased that exceeded the School Corporation's capitalization threshold through June 30, 2025. The School Corporation did not have any policies or procedures in place to ensure the listing was complete, contained all the required information, nor was there any documentation that a physical inventory was completed every two years as required by Indiana Code. The following required information was missing from the details of capital assets: source of funding for the property, acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, use and condition of the property, and disposition data. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: We will establish a proper system of internal controls, including policies and procedures that will provide segregation of duties to ensure an asset inventory is performed at least every two years. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182251 (2025-009)

Material Weakness 2025

Griffith Public Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies –Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A2200...

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies –Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Significant Deficiency, Noncompliance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, detecting, and correcting noncompliance. for Eligibility, Reporting, and Special Tests and Provisions - Assessment System Security. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182249 (2025-008)

Material Weakness 2025

Griffith Public Schools

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

FINDING 2025-08 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S0...

FINDING 2025-08 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014, Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Summary of Finding: Significant Deficiency. The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, detecting, and correcting noncompliance for Eligibility. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182247 (2025-007)

Material Weakness 2025

Griffith Public Schools

IN

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

FINDING 2025-007 Finding Subject: Special Education Cluster (IDEA) – Earmarking and Level of Effort Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Matchin...

FINDING 2025-007 Finding Subject: Special Education Cluster (IDEA) – Earmarking and Level of Effort Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Matching, Level of Effort, Earmarking and the Reporting compliance requirement. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. A grant consultant has been contracted to assist in managing grants. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182244 (2025-006)

Material Weakness 2025

Griffith Public Schools

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.1 § 200.211 § 200.303 § 200.308 § 200.309

FINDING 2025-006 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls to ensure transactions made with the Special Education Grant funding occurred within the approp...

FINDING 2025-006 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls to ensure transactions made with the Special Education Grant funding occurred within the appropriate period of performance. Claims for the Special Education programs were paid without an appropriate level of review or oversight to ensure the expenditures charged to each grant were within the allowed time frame. Although the reimbursement requests submitted to the Indiana Department of Education were prepared and approved by two different employees, the School Corporation was unable to provide evidence of this review and approval process, which may have included a review of the costs included on each request to verify they were within the correct period of performance. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. A grant consultant has been contracted to assist in managing grants. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182240 (2025-005)

Material Weakness 2025

Griffith Public Schools

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA)- Procurement and Suspension and Debarment Federal Agency: Department of Education Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segr...

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA)- Procurement and Suspension and Debarment Federal Agency: Department of Education Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance related to the Procurement and Suspension and Debarment compliance requirements. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: We will establish a proper system of internal controls and develop policies and procedures to ensure there are appropriate procurement procedures for goods and services and contractors and subrecipients, as appropriate, are not suspended, debarred, or otherwise excluded prior to entering into any contracts or subawards. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182234 (2025-004)

Material Weakness 2025

Griffith Public Schools

IN

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.334 § 200.403

FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us...

FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place to ensure compliance. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182228 (2025-003)

Material Weakness 2025

Griffith Public Schools

IN

Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties § 200.303 § 200.403

FINDING 2025-03 Finding Subject: Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that w...

FINDING 2025-03 Finding Subject: Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance related to the payroll and payroll benefit costs charged to the grant or food service revenues being accounted for in the School Food Account. The lack of internal controls and noncompliance was isolated to the 2023-2024 school year. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place to ensure compliance. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182225 (2025-001)

Material Weakness 2025

Citizens Medical Center

TX

Reporting Internal Control / Segregation of Duties

Finding Number: 2025-001 Finding Name: Reporting Finding Summary: The Medical Center had discrepancies between the amounts reported in the quarterly progress reports and the actual expenditures. Specifically, the amounts reported in the progress reports did not accurately reflect the total expenditu...

Finding Number: 2025-001 Finding Name: Reporting Finding Summary: The Medical Center had discrepancies between the amounts reported in the quarterly progress reports and the actual expenditures. Specifically, the amounts reported in the progress reports did not accurately reflect the total expenditures incurred during the reporting period by $89,900. CLIENT PLANNED ACTION: The Medical Center agrees with the finding. The reported expenditures were corrected in later reporting periods. Going forward, we have adjusted procedures to include a review of items eligible for SLFRF reimbursement to identify items received during the reporting period, rather than items requested. CLIENT RESPONSIBLE PARTY: Daniel Goris, Accounting Manager COMPLETION DATE: March 31, 2026

View Audit 393613

Finding 1182224 (2025-001)

Material Weakness 2025

Hofstra University

NY

Student Financial Aid § 200.303

Finding No. 2025-001 Special Tests and Provisions – NSLDS Reporting Corrective Action Students on the reject detail from the National Student Clearinghouse (NSC) enrollment submission who receive a 253 or 290 error will be reviewed using a Financial Aid provided report to determine if any have been ...

Finding No. 2025-001 Special Tests and Provisions – NSLDS Reporting Corrective Action Students on the reject detail from the National Student Clearinghouse (NSC) enrollment submission who receive a 253 or 290 error will be reviewed using a Financial Aid provided report to determine if any have been awarded Title IV aid. Financial Aid will provide the FAFSA or Social Security Number (SSN) confirmation backup to correct the NSC error for students who have received aid. We will also manually report those student statuses to the National Student Loan Data System while the errors are being corrected by NSC for anyone receiving Title IV aid so we are timely in our reporting of student status. For students that do not have FAFSA or SSN confirmation information with Financial Aid, we will contact those students directly for documentation to correct or affirm their SSN information to resolve any future 253 or 290 errors. Persons Responsible for Corrective Action Evan Koegl, Registrar and Director of Academic Records Completion Date All changes have been implemented as of March 2026.

View Audit 393612

Corrective Action Plans

Filters