Corrective Action Plans

Finding 1203025 (2025-006)

Material Weakness 2025

PR

HUD Housing Programs Special Tests & Provisions

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: 2025-006 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: For the delay in issuance of participant voucher we will issue a voucher for the participant as soon as the next voucher becomes available, in accordance with the program’s budget allocation. The participant has been assigned priority status and will be served immediately once funding permits. Checklists will be implemented and staff retraining will be performed to ensure all documents are included. Monthly monitoring schedules will be established by the compliance officer. Forms will be reviewed by the administrative assistant before submission. To strengthen internal controls, manuals will be updated and training will be provided. Staff will validate income and eligibility documentation prior to approval and mandatory training sessions will be conducted on a quarterly basis. Implementation Date: Fiscal Year 2025-2026. Responsible Person: Héctor L. Rosado Calderón Federal Program’s Director

View Audit 396276

Finding 1203024 (2025-002)

Material Weakness 2025

Clayton Child Care, Inc.

TX

Allowable Costs / Cost Principles Significant Deficiency

Finding Number: 2025-002 Planned Corrective Action: During testing of payroll transactions, the auditor identified that one or more payroll submissions lacked documented email approval from the Director of Finance prior to submission, as required by internal control policy. Although approval was ver...

Finding Number: 2025-002 Planned Corrective Action: During testing of payroll transactions, the auditor identified that one or more payroll submissions lacked documented email approval from the Director of Finance prior to submission, as required by internal control policy. Although approval was verbally or electronically obtained, documentation was not consistently retained in accordance with policy. The organization has strengthened documentation procedures moving forward. The lack of documented approval occurred due to:  Inconsistent retention of email approvals, and/or  Staff misunderstanding of documentation requirements, and/or o Accounting team faced significant turnover with personnel completing payroll tasks  Payroll deadlines not being met, consistently, by organization’s management team The organization has implemented the following corrective actions:  Re-trained payroll and finance staff on the requirement that all payroll submissions must receive documented email approval from the Director of Finance prior to processing.  Implemented a standardized payroll submission checklist requiring confirmation of email approval before processing.  Established a centralized electronic folder where all payroll approval emails must be saved and retained.  Required organization’s management team to adhere to payroll deadlines set by Accounting Team or disciplinary actions will be taken.  The Senior Accountant will perform quarterly internal spot checks of payroll files to verify documentation is complete.  The Director of Finance will review and sign off monthly on a payroll approval log confirming compliance.  Failure to obtain documented approval will result in payroll submission delay until documentation is secured. Anticipated Completion Date: 08/31/2026 Responsible Contact Person: Dr. Brittany Lee

View Audit 396275

Finding 1203022 (2025-004)

Material Weakness 2025

Lake Michigan College

MI

Procurement, Suspension & Debarment

Finding Number: 2025-004 Condition: The College did not perform suspension or debarment for vendors subject to the College's sole source justification procurement process. Planned Corrective Action: The College will implement procedures to ensure suspension and debarment verification is consistently...

Finding Number: 2025-004 Condition: The College did not perform suspension or debarment for vendors subject to the College's sole source justification procurement process. Planned Corrective Action: The College will implement procedures to ensure suspension and debarment verification is consistently performed for vendors subject to sole source justification. Specifically, SAM.gov verification will be conducted and documented prior to approving a sole source request, during contract review, and before issuing a purchase order. A Procurement Checklist will be implemented to ensure this verification step is completed as part of the procurement process. Additionally, evidence of the SAM.gov search, such as a screenshot or saved record, will be retained in the procurement file to support compliance. Contact person responsible for corrective action: Nathan Main, Manager of Purchasing and Risk Management Anticipated Completion Date: 03/27/2026

View Audit 396272

Finding 1203019 (2025-003)

Material Weakness 2025

Lake Michigan College

MI

Student Financial Aid Significant Deficiency

Finding Number: 2025-003 Condition: The College did not perform an accurate calculation to determine the amount of funds to return of Title IV funds for 2 students. Planned Corrective Action: Accuracy in performing the required Return to Title IV Funds function is of significant importance to Lake M...

Finding Number: 2025-003 Condition: The College did not perform an accurate calculation to determine the amount of funds to return of Title IV funds for 2 students. Planned Corrective Action: Accuracy in performing the required Return to Title IV Funds function is of significant importance to Lake Michigan College. Currently, a second individual performs an independent review of a sample of calculations. Although we find these two scenarios to be isolated in nature, we will increase our quality control sample review. We are also investigating how we might automate more of the process in order to help reduce any manual error. The two situations noted have been corrected. Contact person responsible for corrective action: Ben Burton, Director of Financial Aid Anticipated Completion Date: 03/15/2026

View Audit 396272

Finding 1203013 (2025-002)

Material Weakness 2025

Lake Michigan College

MI

Student Financial Aid Cash Management Significant Deficiency

Finding Number: 2025-002 Condition: If an institution enters into a Tier One arrangement with a third party servicer, as defined in CFR 668.164(e)(1), the institution must provide to the secretary an up-to-date URL for the contract and contract data, as described in paragraph (e)(2)(vii) of this sec...

Finding Number: 2025-002 Condition: If an institution enters into a Tier One arrangement with a third party servicer, as defined in CFR 668.164(e)(1), the institution must provide to the secretary an up-to-date URL for the contract and contract data, as described in paragraph (e)(2)(vii) of this section for publication in a centralized database accessible to the public. Planned Corrective Action: The URL associated with Lake Michigan’s required disclosure has now been provided to the secretary via the associated Department of Education’s instructions. Contact person responsible for corrective action: Ben Burton, Director of Financial Aid Anticipated Completion Date: 03/19/2026

View Audit 396272

Finding 1203006 (2025-001)

Material Weakness 2025

Lake Michigan College

MI

Student Financial Aid Material Weakness Reporting

Finding Number: 2025-001 Condition: The College did not update the student enrollment information for any of the students graduating in Fall of 2024. Planned Corrective Action: Lake Michigan College understands the significance of accurately reporting student enrollment statuses and will implement e...

Finding Number: 2025-001 Condition: The College did not update the student enrollment information for any of the students graduating in Fall of 2024. Planned Corrective Action: Lake Michigan College understands the significance of accurately reporting student enrollment statuses and will implement enhanced oversight controls. This includes the creation of a log that now documents file “receipts” from the National Student Clearinghouse. These report receipts are then reconciled to file submissions to ensure all files were received. Additionally, we have implemented a more overarching review that ensures all files are adequately processed by the National Clearinghouse. It is important to note the institution has corrected the files noted in the audit finding and all student records have now been updated to reflect accurate graduation and enrollment statuses. Contact person responsible for corrective action: Carrie Beukelman, Registrar Anticipated Completion Date: 03/01/2026

View Audit 396272

Finding 1203002 (2025-001)

Material Weakness 2025

Lincoln Center for the Performing Arts, Inc.

NY

Procurement, Suspension & Debarment § 200.303

Action Plan- The Organization will ensure that a suspension and debarment check is performed for all covered transactions prior to entering into the covered transaction. Completion Date- March 2026 Contact Person- Jim O'Hara

View Audit 396270

Finding 1203001 (2025-001)

Material Weakness 2025

Town of Wolcott, Vermont

VT

Procurement, Suspension & Debarment § 200.214 § 200.317 § 200.327

Corrective Action Plan Contact Person: Belinda Harris Clegg, Wolcott Town Clerk & Treasurer Corrective Action: The Selectboard will update their Purchasing Policy to include checking Sam.gov to confirm if a contractor has not been debarred or suspended from receiving federal funds and to request a S...

Corrective Action Plan Contact Person: Belinda Harris Clegg, Wolcott Town Clerk & Treasurer Corrective Action: The Selectboard will update their Purchasing Policy to include checking Sam.gov to confirm if a contractor has not been debarred or suspended from receiving federal funds and to request a Suspension and Debarment certification from the contractor. Anticipated Completion Date: April 30, 2026

View Audit 396261

Finding 1202998 (2025-007)

Material Weakness 2025

Mercer County School District No. 404

IL

Procurement, Suspension & Debarment

Condition:Quarterly expenditure reports did not accurately reflect the actual expenditures in the accounting records by function and object.Plan: Management will confirm that current claimed grant expenditures accurately reflect the expenditures in accounting records. Management Response: The correc...

Condition:Quarterly expenditure reports did not accurately reflect the actual expenditures in the accounting records by function and object.Plan: Management will confirm that current claimed grant expenditures accurately reflect the expenditures in accounting records. Management Response: The corrective action plan was discussed with the superintendent and business manager. After discussion, the plan was approved by the superintendent.

View Audit 396260

Finding 1202995 (2025-006)

Material Weakness 2025

Mercer County School District No. 404

IL

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Condition: Management reviewed expenditure reports prior to submission however, this review did not detect or correct errors in the expenditure report. Plan:Management will not only continue to review expenditure reports, but will correctly evaluate that these reports agree with current accounting r...

Condition: Management reviewed expenditure reports prior to submission however, this review did not detect or correct errors in the expenditure report. Plan:Management will not only continue to review expenditure reports, but will correctly evaluate that these reports agree with current accounting records.Management Response: The corrective action plan was discussed with the superintendent and business manager. After discussion, the plan was approved by the superintendent.

View Audit 396260

Finding 1202992 (2025-005)

Material Weakness 2025

Mercer County School District No. 404

IL

Allowable Costs / Cost Principles

Condition: The District expended amounts in excess of the grant budget. Plan: When claiming federal expenditures, the superintendent will first determine if these are allowable and within budgeted expenditures. Management Response: The corrective action plan was discussed with the superintendent. Af...

Condition: The District expended amounts in excess of the grant budget. Plan: When claiming federal expenditures, the superintendent will first determine if these are allowable and within budgeted expenditures. Management Response: The corrective action plan was discussed with the superintendent. After discussion, the plan was approved by the superintendent.

View Audit 396260

Finding 1202989 (2025-004)

Material Weakness 2025

Mercer County School District No. 404

IL

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Condition:The District's internal controls did not affectively monitor the grant budget. Plan: When creating the budget, the superintendent will compare budgeted grant expenses to overall budgeted expenses within each function to accurately monitor grant budgeting. Management Response:The corrective...

Condition:The District's internal controls did not affectively monitor the grant budget. Plan: When creating the budget, the superintendent will compare budgeted grant expenses to overall budgeted expenses within each function to accurately monitor grant budgeting. Management Response:The corrective action plan was discussed with the superintendent. After discussion, the plan was approved by the superintendent.

View Audit 396260

Finding 1202986 (2025-003)

Material Weakness 2025

Mercer County School District No. 404

IL

§ 200.302

Condition: Federally funded expenditures were comingled with expenditures paid for with non federally funded sources in the accounting records. Plan: Separate general ledger accounts for federally funded grant expenditures will be accurately maintained. Management Response: The corrective action pla...

Condition: Federally funded expenditures were comingled with expenditures paid for with non federally funded sources in the accounting records. Plan: Separate general ledger accounts for federally funded grant expenditures will be accurately maintained. Management Response: The corrective action plan was discussed with the business manager and the superintendent. After discussion, the plan was approved by the superintendent.

View Audit 396260

Finding 1202983 (2025-002)

Material Weakness 2025

Mercer County School District No. 404

IL

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person (superintendent) compares the meal counts in the claim to the SDS daily meal co...

Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person (superintendent) compares the meal counts in the claim to the SDS daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimbursement rates. The reviewer will then sign and date a reconciliation sheet before submission. Management Response: The corrective action plan was discussed with the employee responsible for filing the claim, the business manager, and the superintendent. After discussion, the plan was approved by the superintendent.

View Audit 396260

Finding 1202976 (2025-001)

Material Weakness 2025

Screven County Board of Education

GA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs § 200.303

The Screven County School System Nutrition Department will submit purchase order requests in YOSS, which is the digital Accounts Payable system utilized by the district. Requests will be reviewed for approval by the Director of Operations. If approved by the Director of Operations, the request will ...

The Screven County School System Nutrition Department will submit purchase order requests in YOSS, which is the digital Accounts Payable system utilized by the district. Requests will be reviewed for approval by the Director of Operations. If approved by the Director of Operations, the request will be sent through YOSS for the Superintendent's approval and then to bookkeeping to be ordered. When the items are received, accounts payable will send the invoice through YOSS for approval for payment to the Superintendent. This will provide a multiple layer to the approval process to ensure that procurement procedures are being followed.

View Audit 396257

Finding 1202974 (2025-001)

Material Weakness 2025

The King's University

TX

Student Financial Aid Special Tests & Provisions

A new Student Information System platform was implemented in the 2024-25 fiscal year. In conjunction with the National Student Clearinghouse the issue was identified, and it was determined that the new system was not tracking the student enrollment status correctly. The issue was resolved in collabo...

A new Student Information System platform was implemented in the 2024-25 fiscal year. In conjunction with the National Student Clearinghouse the issue was identified, and it was determined that the new system was not tracking the student enrollment status correctly. The issue was resolved in collaboration with the Student Information System implementation team and system adjustments were made to ensure accurate and timely reporting.

View Audit 396252

Finding 1202972 (2025-001)

Material Weakness 2025

Southwest Wisconsin Technical College

WI

Student Financial Aid

U.S. Department of Education Southwest Wisconsin Technical College (the District) respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 to June 30, 2025 The findings from the schedule of findings and questioned costs are discussed belo...

U.S. Department of Education Southwest Wisconsin Technical College (the District) respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 to June 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT The audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2025-001 Student Financial Assistance Cluster – Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the District review its processes and internal controls designed to mitigate the risk of noncompliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Southwest Wisconsin sends enrollment files of all students to the National Student Clearinghouse monthly, who then reports enrollment data to NSLDS. Southwest Tech will continue to work with the Student Information System (SIS) vendor to correct issues in the report used to submit Clearinghouse reports. Southwest Tech will work with the Clearinghouse on discrepancies between the Clearinghouse and NSLDS. Name of the contact person responsible for corrective action: Kelly Kelly, Controller Planned completion date for corrective action plan: June 30, 2026 *** If the U.S Department of Education has questions regarding this plan, please call Kelly Kelly, Controller, at (608) 822-2305.

View Audit 396245

Finding 1202970 (2025-001)

Material Weakness 2025

Ahoskie Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Name of Contact Person: Tarsha Dudley, Executive Director. Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately.

View Audit 396244

Finding 1202969 (2025-003)

Material Weakness 2025

City of Portland Maine

ME

Procurement, Suspension & Debarment § 200.320

Audit Finding Reference: 2025-003 Planned Corrective Action: The Special Education and Student Support department will immediately ensure complete implementation of our existing sole source procurement protocols. For any purchase that requires competitive procurement, we will conduct relevant market...

Audit Finding Reference: 2025-003 Planned Corrective Action: The Special Education and Student Support department will immediately ensure complete implementation of our existing sole source procurement protocols. For any purchase that requires competitive procurement, we will conduct relevant market research and obtain multiple quotes, or depending on the amount, engage in an RFP process. We will only engage in sole source procurement when we have determined that there is only a single provider of the good or service, and we will document that determination appropriately. All staff in the department who engage in our purchasing process will be retrained in these protocols, and will be expected to implement them going forward. The head of the department will review all proposed purchases to ensure that the appropriate steps have been taken. Planned Implementation Date of Corrective Action: April 30, 2026 Person Responsible for Corrective Action: Jesse Applegate, Senior Director of Special Education and Student Support

View Audit 396237

Finding 1202967 (2025-004)

Material Weakness 2025

City of Portland Maine

ME

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.318 § 200.320

Audit Finding Reference: 2025-004 Improve Procurement Process for Child Nutrition Cluster Planned Corrective Action: The Portland Public Schools Child Nutrition Department will begin the process on March 16, 2026, to obtain a third vendor for small purchases. This action will ensure fair and equitab...

Audit Finding Reference: 2025-004 Improve Procurement Process for Child Nutrition Cluster Planned Corrective Action: The Portland Public Schools Child Nutrition Department will begin the process on March 16, 2026, to obtain a third vendor for small purchases. This action will ensure fair and equitable competition among vendors. The department will work with the Maine Department of Education Child Nutrition Program and Portland Public Schools to ensure full compliance with all procurement requirements. The Food Service Department will create procedures with vendors that supply goods to our program. Implementation of these contracts will begin as soon as a formal decision is made in coordination with the District's Purchasing Manager and the City of Portland. Planned Implementation Date of Corrective Action: 3/17/2025 Person Responsible for Corrective Action: Tyler Guerin, Food Service Director

View Audit 396237

Finding 1202963 (2025-005)

Material Weakness 2025

Ringling School District I-14

OK

Allowable Costs / Cost Principles § 200.405 § 200.430

The District will implement time and effort documentation for employees paid with federal funds. The District has already implemented allocation process on the Child Nutrition invoices in FY26.

View Audit 396236

Finding 1202962 (2025-001)

Material Weakness 2025

Mid-Willamette Valley Community Action Agency, Inc.

OR

Reporting Internal Control / Segregation of Duties

The Agency will (1) clearly identify and communicate staff responsibilities for the preparation, review, and submission of required federal reports, (2) strengthen internal controls over reporting by implementing additional internal deadline reminders to ensure reports are completed and submitted pr...

The Agency will (1) clearly identify and communicate staff responsibilities for the preparation, review, and submission of required federal reports, (2) strengthen internal controls over reporting by implementing additional internal deadline reminders to ensure reports are completed and submitted prior to due dates, (3) establish procedures to monitor reporting deadlines based on applicable grant requirements and reporting periods, and (4) provide management oversight to confirm all required reports are reviewed, approved, and submitted timely. These actions are intended to address the delays in submitting required reports under the Head Start program and to help ensure ongoing compliance with federal reporting requirements.

View Audit 396230

Finding 1202961 (2025-001)

Material Weakness 2025

Pittsfield Housing Authority

RI

Procurement, Suspension & Debarment

The Pittsfield Housing Authority received a designation of High Performer by the HUD Real Estate Assessment Center (REAC) for the fiscal year ending 6/30/25. Pittsfield Housing Authority overall SEMAP score for the fiscal year ended 6/30/24 is 91%. Executive Director Tina Danzy of the Pittsfield Hou...

The Pittsfield Housing Authority received a designation of High Performer by the HUD Real Estate Assessment Center (REAC) for the fiscal year ending 6/30/25. Pittsfield Housing Authority overall SEMAP score for the fiscal year ended 6/30/24 is 91%. Executive Director Tina Danzy of the Pittsfield Housing Authority can address the Corrective Action Plan ending 6/30/25. FY ’25 included staff changes and reorganization of job descriptions. Director of Maintenance Patrick Pettit ended his employment at PHA May 2025, and his role of MOD coordinator has been assigned to Gwendolyn Cariddi who is currently receiving training for the position.

View Audit 396229

Finding 1202960 (2025-004)

Material Weakness 2025

Felician University

NJ

Procurement, Suspension & Debarment Subrecipient Monitoring

2025 – 004 – Procurement and Suspension & Debarment Minority Serving Institutions and Higher Education Institutional Aid – Fostering Inclusive Excellence for STEM Achievement – 84.031C Recommendation: We recommend the University follow their policy for procurement and suspension & debarment to ensur...

2025 – 004 – Procurement and Suspension & Debarment Minority Serving Institutions and Higher Education Institutional Aid – Fostering Inclusive Excellence for STEM Achievement – 84.031C Recommendation: We recommend the University follow their policy for procurement and suspension & debarment to ensure they are aligned with Uniform Grant Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Felician University has documented and implemented policies and procedures that are aligned with Uniform Guidance for procurement and suspension and debarment to ensure the University is following requirements. Appropriate staff have been notified, and management will monitor this regularly throughout the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: April 1, 2026.

View Audit 396217

Finding 1202959 (2025-003)

Material Weakness 2025

Felician University

NJ

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

2025-003 – Pell Under-Award Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend that a review is implemented to ensure calculations of Pell awards are performed based on the accurate cost of attendance, SAI and enrollment status of the student. Explanation of disa...

2025-003 – Pell Under-Award Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend that a review is implemented to ensure calculations of Pell awards are performed based on the accurate cost of attendance, SAI and enrollment status of the student. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the audit review, it was determined that student (ID: 0364337) was under-awarded a Federal Pell Grant due to a manual calculation error. Based on remaining Lifetime Eligibility Used (LEU), the student was eligible for $1,085 but was awarded $627.97. To address this finding, the institution has strengthened internal controls by eliminating manual calculations as a primary method for determining Pell eligibility, implementing a mandatory secondary review prior to disbursement, and requiring verification of LEU through the COD system. In addition, ongoing monthly quality assurance reviews have been established, and staff training has been completed to reinforce compliance with Pell Grant calculation requirements, including Cost of Attendance (COA), Student Aid Index (SAI), and enrollment status. Name(s) of the contact person(s) responsible for corrective action: Kathy Prieto -Executive Director Student Financial Services Planned completion date for corrective action: March 2026.

View Audit 396217

Corrective Action Plans

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