Corrective Action Plans

Finding 1205898 (2025-001)

Material Weakness 2025

City of Danube

MN

Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 397704

Finding 1205893 (2025-004)

Material Weakness 2025

Maritime Academy of Toledo

OH

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

The district Business Manager has implemented a system whereby copies of all invoices will be emailed to the Treasurer for approval before invoices are paid from any State, Local or Federal Funds. This will help prevent the district from using Federal funds for unallowable costs or activities. This ...

The district Business Manager has implemented a system whereby copies of all invoices will be emailed to the Treasurer for approval before invoices are paid from any State, Local or Federal Funds. This will help prevent the district from using Federal funds for unallowable costs or activities. This process will help ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.

View Audit 397689

Finding 1205892 (2025-003)

Material Weakness 2025

Maritime Academy of Toledo

OH

Allowable Costs / Cost Principles Reporting

Establish a consistent process for maintaining accurate documentation to support student withdrawals, graduation cohorts, and attendance by regularly reviewing EMIS data related to enrollment, attendance and graduation.. The attendance team, an administrator, and the EMIS coordinator will conduct mo...

Establish a consistent process for maintaining accurate documentation to support student withdrawals, graduation cohorts, and attendance by regularly reviewing EMIS data related to enrollment, attendance and graduation.. The attendance team, an administrator, and the EMIS coordinator will conduct monthly reviews of current data to ensure accuracy, compliance, and timely corrections.

View Audit 397689

Finding 1205891 (2025-002)

Material Weakness 2025

Maritime Academy of Toledo

OH

Reporting

Establish a consistent process for maintaining accurate documentation to support student withdrawals, graduation cohorts, and attendance by regularly reviewing EMIS data related to enrollment and attendance. The attendance team, an administrator, and the EMIS coordinator will conduct monthly reviews...

Establish a consistent process for maintaining accurate documentation to support student withdrawals, graduation cohorts, and attendance by regularly reviewing EMIS data related to enrollment and attendance. The attendance team, an administrator, and the EMIS coordinator will conduct monthly reviews of current data to ensure accuracy, compliance, and timely corrections.

View Audit 397689

Finding 1205890 (2025-001)

Material Weakness 2025

County of Washington, Vermont

VT

Procurement, Suspension & Debarment

The County of Washington has updated its Procurement Policies which were reviewed by FEMA and the Vermont Department of Public Safety for use moving forward. The Vermont Department of Public Safety also worked with the County during the FEMA Disaster to bolster and improve Procurement prior to the p...

The County of Washington has updated its Procurement Policies which were reviewed by FEMA and the Vermont Department of Public Safety for use moving forward. The Vermont Department of Public Safety also worked with the County during the FEMA Disaster to bolster and improve Procurement prior to the passing of the updated policy.

View Audit 397682

Finding 1205888 (2025-001)

Material Weakness 2025

City of South San Francisco

CA

Procurement, Suspension & Debarment

Finding #SA2025-001: Compliance with Grant Procurement Requirements Assistance Listing Number: 16.922 Assistance Listing Title: Equitable Sharing Program Name of Federal Agency: Department of Justice Federal Award Identification Number: Not Applicable • Fiscal Year of Initial Finding: 2025 • Name(s)...

Finding #SA2025-001: Compliance with Grant Procurement Requirements Assistance Listing Number: 16.922 Assistance Listing Title: Equitable Sharing Program Name of Federal Agency: Department of Justice Federal Award Identification Number: Not Applicable • Fiscal Year of Initial Finding: 2025 • Name(s) of the contact person: Christie Donnelly, Finance Director • Corrective Action Plan: In the current FY, the City will review the possibility of exempting the Equitable Sharing Program from the ordinary bid requirements, given the highly specialized and established vendors utilized for this program. The city believes that exemption will ensure that the City remains in compliance going forward. Given the existing procedures, with any activity requiring Police Chief approval, and with the use of the funds being relatively limited, the City will determine if the exemption does not increase the risk of material misstatement. The City will internally discuss and analyze whether such a new policy will be optimal and will consider the optimal resolution during the current FY. If, after review, it is determined that exemption is not advisable, Finance will work closely with the Police Department and the employees that manage this program to ensure that regular procurement procedures that apply to other city departments are applied to the Equitable Sharing Program. In that case, the city will hold discussions with Police to determine new procedures and protocols that may be necessary, as well as to stress the importance of ensuring that procurement policies are followed uniformly across the city. • Anticipated Completion Date: June 30, 2026

View Audit 397672

Finding 1205880 (2025-002)

Material Weakness 2025

Providence Senior Housing Corporation

CA

MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS IMPLEMENTED AN IMPROVED MANAGEMENT PLAN.

View Audit 397638

Finding 1205879 (2025-001)

Material Weakness 2025

Providence Senior Housing Corporation

CA

MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS IMPLEMENTED A PREVENTATIVE MAINTENANCE PLAN.

View Audit 397638

Finding 1205878 (2025-001)

Material Weakness 2025

San Diego Biomedical Research Institute

CA

Cash Management Subrecipient Monitoring

CORRECTIVE ACTION PLAN San Diego Biomedical Research Institute respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Leaf & Cole, LLP 2810 Camino Del Rio South, Suite 200 San Diego, California 92108 Audit p...

CORRECTIVE ACTION PLAN San Diego Biomedical Research Institute respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Leaf & Cole, LLP 2810 Camino Del Rio South, Suite 200 San Diego, California 92108 Audit period: June 30, 2025 The findings from the June 30, 2025 comments are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule of Findings and Questions Cost (Schedule). Section II of the Schedule does not include findings and is not addressed. Section III - Federal Award Findings and Questioned Costs: Finding 2025-001: Cash Management - Research and Development Cluster Condition Funds were drawn down by the Institute in excess of the three-day period recommended by its funding agency and did not minimize the time elapsing between the transfers of funds from the grantor to the issue of payment by the recipient during the year ended June 30, 2025. Criteria Cash management under 2 CFR 215.22 states that payment methods shall minimize the time elapsing between the transfers of funds from the grantor to the issue of payment by the recipient Cause The Institute's preparation and review procedures over the draw down of funds were insufficient to minimize the time elapsing between the transfers of funds from the grantor to the issue of payments by the Institute. Effect The Institute was not in compliance with the cash management compliance requirements stated in 2 CFR 215.22 during the year and the Institute had an overdrawn balance of 719,817 at June 30, 2025. Recommendation The Institute should improve its procedures over advances of federal funds. Management Response Management acknowledges the finding regarding the timing of federal fund drawdowns and the requirements under 2 CFR 215.22 to minimize the time between receipt of federal funds and the disbursement of those funds for allowable program costs. The Institute recognizes the importance of maintaining compliance with federal cash management requirements and ensuring that drawdowns are aligned as closely as possible with immediate funding needs. Actions Taken Management has enhanced its oversight of federal cash management processes to ensure that drawdowns are closely aligned with actual expenditures and immediate cash needs in accordance with 2 CFR 215.22. Additional review procedures for drawdown requests have been implemented, and regular monitoring of grant expenditure and cash balances has been incorporated into the Institute's ongoing financial management and oversight activities.

View Audit 397630

Finding 1205842 (2025-005)

Material Weakness 2025

Frazer School District

MT

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

FINDING 2025-005: Wage Rate Compliance Response: The District will review all contracts to ensure that they include the Davis-Bacon requirements for wage rate compliance and require certified copies of wages paid to contractors to retain as required by Federal Law.

View Audit 397582

Finding 1205839 (2025-004)

Material Weakness 2025

Frazer School District

MT

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2025-004: Impact Aid Application Controls Response: The District has implemented that the documentation for the Impact Aid application will be kept in the Business Manager office rather than the Superintendent office to ensure that this documentation is maintained for future years. The Distr...

FINDING 2025-004: Impact Aid Application Controls Response: The District has implemented that the documentation for the Impact Aid application will be kept in the Business Manager office rather than the Superintendent office to ensure that this documentation is maintained for future years. The District has implemented the use of an updated spreadsheet that includes all the required information for the Impact Aid application rather than multiple documents.

View Audit 397582

Finding 1205836 (2025-002)

Material Weakness 2025

Redesign Schools Louisiana

LA

Reporting Internal Control / Segregation of Duties

Redesign Schools Louisiana respectfully submits the following schedule of current year audit findings for the year ended June 30, 2025. Audit conducted by: Kolder, Slaven & Company, LLC 1428 Metro Dr. Alexandria, LA 71301 Audit Period: Fiscal year ended June 30, 2025 The findings from June 30, 2025 ...

Redesign Schools Louisiana respectfully submits the following schedule of current year audit findings for the year ended June 30, 2025. Audit conducted by: Kolder, Slaven & Company, LLC 1428 Metro Dr. Alexandria, LA 71301 Audit Period: Fiscal year ended June 30, 2025 The findings from June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned on the schedule. FINDING – FINANCIAL AUDIT Material Weaknesses Internal Control Over Financial Reporting 2025-001 Federal Grant Awards Reporting Fiscal year finding initially occurred: 2025 RECOMMENDATION: Management should strengthen internal controls over financial reporting, including reconciliation of grant expenditures to reimbursement requests and review of grant receivable balances prior to issuance of the financial statements. CORRECTIVE ACTION PLAN: 1. Management’s Response & Context Redesign Schools Louisiana (RSL) acknowledges the auditor’s position regarding the period of recognition for $862,239 in federal ESSER grant revenue. RSL maintains that the timing of this revenue recognition was driven by specific administrative guidance from the Louisiana Department of Education (LDOE) to prevent the expiration of federal funds. While management acted in accordance with grantor instructions to secure critical resources, we recognize that GAAP (ASC 250) requires a prior-period adjustment for material misstatements regardless of grantor timing. 2. Corrective Actions Taken or Planned To ensure future compliance with GAAP and Uniform Guidance reporting requirements, RSL will implement the following: ● Enhanced Year-End Reconciliations: Management will continue to perform robust year-end reconciliation procedures for all federal grant expenditures. These procedures will specifically require cumulative eligible federal expenditures to be reconciled against recorded grant receivables and revenue for every federal program. ● Period-End Cutoff Review: RSL will refine its accrual process to ensure that revenues are recorded in the fiscal year in which the underlying expenditures are incurred, provided they meet the "available and measurable" criteria, even if grantor reimbursement authorization is pending. ● SEFA Accuracy Controls: RSL will utilize these reconciliations to ensure the Schedule of Expenditures of Federal Awards (SEFA) is accurate and complete, specifically verifying that expenditures are reported in the period they were incurred. ● Technical Accounting Oversight: All grant-related year-end adjustments and reconciliations will be reviewed and approved by personnel with specific expertise in federal grant compliance and GAAP accounting to ensure proper fiscal year alignment. ● Standardized Grant Close-out: RSL will implement a formal grant close-out checklist that includes a review of "availability" and "realizability" of funds to ensure transparency and accuracy in both the financial statements and the Schedule of Expenditures of Federal Awards (SEFA). Internal Control Over Compliance – Uniform Guidance U.S. DEPARTMENT OF EDUCATION 2025-002 Schedule of Expenditures of Federal Awards Reporting Fiscal year finding initially occurred: 2025 Education Stabilization Fund #84.425 RECOMMENDATION: Management should enhance its year-end grant close-out reconciliation process by requiring cumulative eligible federal expenditures to be reconciled to recorded grant receivables and revenue for each federal program. Any adjustments identified should be reviewed and approved by personnel with federal grant and accounting expertise prior to issuance of the financial statements. CORRECTIVE ACTION PLAN: 1. Management’s Response & Context Redesign Schools Louisiana (RSL) acknowledges the auditor’s position regarding the period of recognition for $862,239 in federal ESSER grant revenue. RSL maintains that the timing of this revenue recognition was driven by specific administrative guidance from the Louisiana Department of Education (LDOE) to prevent the expiration of federal funds. While management acted in accordance with grantor instructions to secure critical resources, we recognize that GAAP (ASC 250) requires a prior-period adjustment for material misstatements regardless of grantor timing. 2. Corrective Actions Taken or Planned To ensure future compliance with GAAP and Uniform Guidance reporting requirements, RSL will implement the following: ● Enhanced Year-End Reconciliations: Management will continue to perform robust year-end reconciliation procedures for all federal grant expenditures. These procedures will specifically require cumulative eligible federal expenditures to be reconciled against recorded grant receivables and revenue for every federal program. ● Period-End Cutoff Review: RSL will refine its accrual process to ensure that revenues are recorded in the fiscal year in which the underlying expenditures are incurred, provided they meet the "available and measurable" criteria, even if grantor reimbursement authorization is pending. ● SEFA Accuracy Controls: RSL will utilize these reconciliations to ensure the Schedule of Expenditures of Federal Awards (SEFA) is accurate and complete, specifically verifying that expenditures are reported in the period they were incurred. ● Technical Accounting Oversight: All grant-related year-end adjustments and reconciliations will be reviewed and approved by personnel with specific expertise in federal grant compliance and GAAP accounting to ensure proper fiscal year alignment. ● Standardized Grant Close-out: RSL will implement a formal grant close-out checklist that includes a review of "availability" and "realizability" of funds to ensure transparency and accuracy in both the financial statements and the Schedule of Expenditures of Federal Awards (SEFA). The findings noted above will be evaluated and corrective action will be taken as indicated in each respective finding. If there are questions regarding this corrective action plan, please contact Mrs. Ashley Eason, Associate Superintendent of Operations, at aeason@rsl.org or 225-348-7823. Sincerely, Dr. Megan McNamara Superintendent

View Audit 397581

Finding 1205835 (2025-003)

Material Weakness 2025

Cleveland County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2025-001 Reconciliation of Records Name of Contact Person: Philip Steffen, Finance Director Corrective Action: Proposed Completion Date: Finding 2025-002 Late Submission of Audit Name of Contact Person: Philip Steffen, Finance Director Corrective Action: Proposed Completion Date: Finding 202...

Finding 2025-001 Reconciliation of Records Name of Contact Person: Philip Steffen, Finance Director Corrective Action: Proposed Completion Date: Finding 2025-002 Late Submission of Audit Name of Contact Person: Philip Steffen, Finance Director Corrective Action: Proposed Completion Date: Finding 2025-003 Inaccurate Information Entry Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Section II - Financial Statement Findings Refresher training will be provided to all Medicaid staff for areas of deficiency. Beginning 2/1/2026, all LTC/CAP/PACE applications wil be reviewed by a supervisor prior to disposition. All adult Medicaid caseworkers will keep a pending recertification log and/or applicaction log that will be updated and emailed to supervision weekly. Caseworkers will continue to use the checklist created and implemented in October 2025. Beginning 2/1/2026 all extensions for Adult Medicaid recertifications will be staffed with the Program Manager prior to any action keyed. Beginning 2/1/2026, a designated supervisor or lead worker will complete targeted second party reviews for Family Medicaid specifically to ensure household composition is correct. For the Year Ended June 30, 2025 Corrective Action Plan In order to complete the audit on time for FY26, finance staff and auditors will create a detailed plan of which items are due at specific dates to ensure auditors have the information needed with enough time to complete the audit on time. 6/30/2026 Refresher training will be completed by 1/31/2026. Targeted second party reviews, pending logs, staffing for case extensions will begin 2/1/2026. Section IV - State Award Findings and Questioned Costs Corrective Action Plan for Finding 2025-003 also apply to State Award Findings. The County has implemented procedures to ensure reconciliation of records are done timely. In addition to assigning specific accounts to individuals best suited to reconciling them, the management staff will verify reconciliations are completed on time. 5/1/2026 141

View Audit 397575

Finding 1205834 (2025-003)

Material Weakness 2025

Highland Falls-Fort Montgomery Central School District

NY

Allowable Costs / Cost Principles Significant Deficiency

Finding & Recommendation 2025-003 - Compliance and Significant Deficiency in Internal Control over compliance with activities allowed or unallowed, allowable costs/cost principles: During testing of the payroll expenditures for the Special Education Cluster, it was found the District’s required payr...

Finding & Recommendation 2025-003 - Compliance and Significant Deficiency in Internal Control over compliance with activities allowed or unallowed, allowable costs/cost principles: During testing of the payroll expenditures for the Special Education Cluster, it was found the District’s required payroll certifications were incomplete for 4 of 13 employees paid in the program. The errors were for lack of signatures or dating issues by the supervisory reviewer. It was recommended the District’s written procedures of internal control with respect to program requirements be followed to ensure the District is in compliance at all times. This finding for Fiscal Year ending June 30, 2025, is related to the following program:  Federal Agency: US Department of Education; passed through NYS Dept. of Education  Program Name: Special Education Cluster  AL# 84.027 and 84.173 Management Response, Root Cause & Corrective Action: The district concurs and understands the importance of properly maintaining accurate and complete documentation related to the Special Education Cluster programs. The root cause was insufficient internal controls to ensure the process for proper completion of payroll certifications was being followed. The process will be followed in the future and starting April 6, 2026, Assistant Superintendent Christopher Carballo will review per pay period payroll certifications with Payroll Clerk Michele Drossos-Yorke to ensure accuracy and completeness with all properly dated and signed by both the employee and supervisor. These changes will be implemented starting May 1, 2026.

View Audit 397571

Finding 1205832 (2025-011)

Material Weakness 2025

Dillard University

LA

Internal Control / Segregation of Duties Student Financial Aid Subrecipient Monitoring § 200.512

The University acknowledges the auditor’s finding regarding the late submission of the June 30, 2025, Single Audit reporting package. Although the submission exceeded the required federal deadline by only one day, management recognizes that any delay constitutes noncompliance with 2 CFR 200.512(a), ...

The University acknowledges the auditor’s finding regarding the late submission of the June 30, 2025, Single Audit reporting package. Although the submission exceeded the required federal deadline by only one day, management recognizes that any delay constitutes noncompliance with 2 CFR 200.512(a), and we take full responsibility for this timing exception. Over the past six months, the University has undertaken significant steps to strengthen its financial, accounting, and compliance infrastructure. As part of this effort, the University has hired several key leaders and staff members, including a new Vice President & Chief Financial Officer, a Controller, and a Director of Financial Aid, among other critical staff additions. These new appointments have already begun enhancing oversight, accountability, and operational capacity within the Financial Affairs and Student Financial Aid functions. The slight delay in the FY 2025 submission occurred during a period of substantial organizational transition, when newly onboarded leadership was assessing existing workflows and implementing corrective improvements. To ensure that no future deadlines are missed—and to fully eliminate repeat findings—the University has established enhanced internal controls and strengthened reporting processes, including: • Implementing a detailed Single Audit reporting calendar with accelerated internal milestones. • Assigning clear roles, responsibilities, and escalation procedures across all involved departments. • Deploying an automated tracking and reminder system for federal reporting deadlines. • Conducting quarterly compliance and readiness reviews to ensure alignment with Uniform Guidance requirements. Management is committed to ensuring timely and accurate compliance with all federal reporting obligations. With the addition of new, experienced leadership and the implementation of strengthened processes, the University is confident that this issue has been addressed and will not recur.

View Audit 397569

Finding 1205828 (2025-010)

Material Weakness 2025

Dillard University

LA

Equipment & Real Property Management § 200.313

Equipment and Real Property Management The University acknowledges the finding regarding the absence of documented evidence that a physical inventory of federally funded equipment was performed within the required two year period. We recognize that maintaining proper inventory controls is essential ...

Equipment and Real Property Management The University acknowledges the finding regarding the absence of documented evidence that a physical inventory of federally funded equipment was performed within the required two year period. We recognize that maintaining proper inventory controls is essential to safeguarding federal property in accordance with Uniform Guidance §200.313. Corrective Actions 1. Implementation of a Biennial Inventory Schedule: The University has established a formal schedule to ensure that physical inventories of federally funded equipment are conducted at least once every two years and are documented consistently. 2. Centralized Inventory Documentation: A computerized inventory tracking system has been implemented to store all inventory records, reconciliation reports, and supporting documentation to ensure availability for audit. 3. Reconciliation Procedures: Equipment inventory results will be reconciled to the University’s fixed asset and property records, with any discrepancies documented, investigated, and resolved. 4. Staff Training and Oversight: Staff responsible for property management will received updated training on federal inventory requirements, documentation standards, and reconciliation procedures. Supervisory review has been added to ensure ongoing compliance. The University believes these actions will strengthen internal controls over equipment management and ensure compliance with federal regulations moving forward.

View Audit 397569

Finding 1205827 (2025-009)

Material Weakness 2025

Dillard University

LA

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

Payroll The University acknowledges the finding related to discrepancies between payroll charges, personnel action forms, and time and effort reporting. We understand the requirement that all salary and wage charges to federal awards must be supported by accurate records and internal controls in acc...

Payroll The University acknowledges the finding related to discrepancies between payroll charges, personnel action forms, and time and effort reporting. We understand the requirement that all salary and wage charges to federal awards must be supported by accurate records and internal controls in accordance with Uniform Guidance §200.430. Corrective Actions 1. Alignment of Personnel Actions and Payroll Distribution: The University will implement additional review steps to ensure that labor distribution reports match the approved personnel action forms before payroll is charged to the grant. Any discrepancies must now be corrected before processing. 2. Strengthened Time and Effort Verification: Time and effort reports must now be reviewed and reconciled against the percentages authorized on personnel action forms. Reports that do not match will be returned to departments for correction before certification. 3. Enhanced Internal Controls and Documentation: A standardized monthly reconciliation process will be established to ensure consistency between personnel records, effort reporting, and payroll charges. 4. Staff Training: Training will be provided to fiscal managers, the Office of Research and Sponsored Programs, human resources, and payroll personnel on Uniform Guidance requirements, proper effort reporting, and documentation standards. 5. Periodic Monitoring: Supervisory reviews will be conducted to ensure continued compliance and to identify discrepancies proactively. The University believes these corrective measures will strengthen internal controls and ensure that payroll charges to federal programs are accurate, allowable, and properly documented.

View Audit 397569

Finding 1205826 (2025-008)

Material Weakness 2025

Dillard University

LA

Cash Management Subrecipient Monitoring § 200.305

Cash Management The University acknowledges the finding related to missing documentation supporting cash drawdowns for the Higher Education Institutional Aid program. We recognize that federal regulations require all drawdown requests to be supported by underlying expenditures and appropriate suppor...

Cash Management The University acknowledges the finding related to missing documentation supporting cash drawdowns for the Higher Education Institutional Aid program. We recognize that federal regulations require all drawdown requests to be supported by underlying expenditures and appropriate supporting records. Corrective Actions 1. Implementation of Required Documentation Procedures: The University has established a formal process requiring that all drawdown requests be supported by detailed expenditure reports before funds are drawn. Supporting documentation must be uploaded and retained in a shared electronic repository. 2. Enhanced Review and Approval Controls: Drawdown requests must now undergo a two step review process by Grants Management and the Controller’s Office to ensure compliance with cash management requirements prior to submission. 3. Staff Training: Relevant staff is updating training on Uniform Guidance §200.305 requirements and on maintaining complete documentation to support each drawdown. 4. Ongoing Monitoring: Periodic internal reviews will be conducted to confirm that all future drawdowns are documented, properly supported, and compliant with federal cash management standards. The University believes these actions will strengthen internal controls over cash drawdowns and ensure compliance with federal regulations moving forward.

View Audit 397569

Finding 1205824 (2025-007)

Material Weakness 2025

Dillard University

LA

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403

Allowable Costs / Period of Performance The University acknowledges the finding related to expenditures recorded outside the approved period of performance and the missing supporting documentation for one transaction. We recognize that all federally funded costs must be both allowable and incurred w...

Allowable Costs / Period of Performance The University acknowledges the finding related to expenditures recorded outside the approved period of performance and the missing supporting documentation for one transaction. We recognize that all federally funded costs must be both allowable and incurred within the designated performance period, and that proper documentation must be retained for audit purposes. Corrective Actions 1. Improved Period-of-Performance Verification: The University has strengthened its review procedures to ensure all expenses are confirmed as occurring within the applicable grant period before being charged to the award. Both grants management and accounting staff now verify dates prior to posting. 2. Enhanced Documentation Requirements: A shared electronic repository is being used to ensure all supporting documents are uploaded and retained before any expenditure is approved. Transactions submitted without documentation are now automatically rejected. 3. Staff Training: Relevant staff have received targeted training on allowable-cost rules, documentation standards, and period-of-performance requirements under Uniform Guidance. 4. Ongoing Monitoring: Periodic internal reviews will be conducted to verify continued compliance and ensure that all costs charged to federal awards are timely, appropriate, and fully supported, and charged within the required time periods. The University believes these actions address the issues noted and will strengthen internal controls over federal expenditures moving forward.

View Audit 397569

Finding 1205822 (2025-006)

Material Weakness 2025

Dillard University

LA

Student Financial Aid Subrecipient Monitoring Internal Control / Segregation of Duties

Return of Title IV Funds (R2T4) Calculation The University acknowledges the finding related to errors and missing documentation in the Return of Title IV Funds (R2T4) process. We recognize the importance of accurate withdrawal date determination, proper calculation of earned versus unearned aid, and...

Return of Title IV Funds (R2T4) Calculation The University acknowledges the finding related to errors and missing documentation in the Return of Title IV Funds (R2T4) process. We recognize the importance of accurate withdrawal date determination, proper calculation of earned versus unearned aid, and timely retention of supporting documentation in accordance with federal requirements. Corrective Actions 1. Immediate Corrections and Reconciliation: The University has reviewed the identified cases and will recalculate the R2T4 amounts where required, and process the return of the $18,016 owed to the U.S. Department of Education. Additional reviews are underway to identify any other students who may have been affected. 2. Strengthened Documentation and Record Retention: Procedures have been updated to ensure that withdrawal dates, last dates of attendance, and all supporting documentation are retained and readily available for audit and compliance review. 3. Revised R2T4 Calculation and Review Process: A standardized calculation template and checklist have been implemented to ensure consistency in determining payment period days, institutional charges, and earned aid. All R2T4 calculations will undergo a secondary review prior to processing. 4. Improved Coordination Between Offices: The University has enhanced communication procedures between Financial Aid, the Registrar, and Student Accounts to ensure timely access to enrollment, grade, and withdrawal information necessary for accurate R2T4 processing. 5. Staff Training and Compliance Oversight: Financial Aid staff have received updated training on R2T4 regulatory requirements, documentation standards, and calculation procedures. Periodic internal monitoring will be conducted to validate continued compliance. The University believes these corrective actions will address the root causes identified and strengthen overall compliance with federal R2T4 regulations going forward.

View Audit 397569

Finding 1205821 (2025-005)

Material Weakness 2025

Dillard University

LA

Student Financial Aid Subrecipient Monitoring

Pell Grant Calculations The University acknowledges the finding regarding errors in Pell Grant calculations for Summer 2025. We acknowledge the importance of ensuring that Pell Grant awards are calculated accurately in accordance with federal regulations. Corrective Actions 1. Immediate Corrections:...

Pell Grant Calculations The University acknowledges the finding regarding errors in Pell Grant calculations for Summer 2025. We acknowledge the importance of ensuring that Pell Grant awards are calculated accurately in accordance with federal regulations. Corrective Actions 1. Immediate Corrections: The University has reviewed the affected student accounts and has processed the remaining Pell funds owed to each student. 2. Strengthened Review Controls: A secondary review process has been implemented to verify Pell Grant calculations prior to disbursement, including confirmation of enrollment status, cost of attendance, and formula application. 3. Staff Training: Financial Aid staff are receiving additional training on Pell awarding requirements and payment schedule usage to ensure the correct application of formulas. 4. Broader File Review: The University is conducting a wider review of Pell disbursements outside the audit sample to identify and correct any similar errors. The University believes these actions will prevent future calculation errors and ensure ongoing compliance with federal regulations.

View Audit 397569

Finding 1205820 (2025-004)

Material Weakness 2025

Dillard University

LA

Student Financial Aid

FISAP Reporting The University acknowledges the finding related to the FISAP report. During the reporting period, newly hired Financial Aid staff had limited access to required U.S. Department of Education systems. Because these employees had not yet been fully authorized by the Department of Educat...

FISAP Reporting The University acknowledges the finding related to the FISAP report. During the reporting period, newly hired Financial Aid staff had limited access to required U.S. Department of Education systems. Because these employees had not yet been fully authorized by the Department of Education, they were unable to enter FISAP data or view the system-generated error notifications that are normally used to validate and finalize the report. This contributed to delays in completing the FISAP and in maintaining the supporting documentation needed for audit review. Corrective Actions 1. Resolution of System Access Issues: The University is working with the Department of Education to ensure all relevant staff will soon have full and active system credentials, allowing timely FISAP data entry and error review. 2. Strengthened Reporting Procedures: Internal processes have been updated to ensure supporting documentation for the FISAP is compiled, retained, and stored in a centralized digital repository. 3. Staffing and Oversight Improvements: Responsibilities for FISAP preparation have been reassigned and supplemented with supervisory review to prevent delays during staffing transitions or access lapses. 4. Accounting Entries: The accounting office will continue to update the general ledger to agree with the activities generated from the ECSI report and be prepared to provide the relevant data to the auditors upon request. 5. Earlier Internal Deadlines: The University has established internal timelines ahead of the federal deadline to allow adequate time for review, corrections, and document retention. The University believes these measures will prevent future access related delays and ensure timely, accurate, and fully documented FISAP submissions in compliance with federal requirements.

View Audit 397569

Finding 1205819 (2025-003)

Material Weakness 2025

Dillard University

LA

Student Financial Aid Subrecipient Monitoring Eligibility

Annual and Aggregate Loan Limits The University acknowledges the finding regarding the awarding of unsubsidized loan funds in excess of annual limits without adequate supporting documentation. We recognize that federal regulations require either a valid PLUS denial or fully documented professional j...

Annual and Aggregate Loan Limits The University acknowledges the finding regarding the awarding of unsubsidized loan funds in excess of annual limits without adequate supporting documentation. We recognize that federal regulations require either a valid PLUS denial or fully documented professional judgment to support additional unsubsidized eligibility. Corrective Actions 1. Strengthened Documentation Requirements: Effective immediately, financial aid staff will maintain complete professional judgment documentation, including the rationale, supporting evidence, and approval, in the student’s file before any additional unsubsidized loan is awarded. 2. Verification Controls: A mandatory checklist has been implemented to ensure that a PLUS denial or documented professional judgment is obtained and reviewed prior to disbursement of any loan amount exceeding standard limits. 3. Staff Training: The Office of Financial Aid will conduct targeted training to reinforce Title IV loan limit rules and proper documentation standards. 4. Ongoing Monitoring: Supervisory review will be performed on all professional judgment decisions and on any loan increases exceeding the standard $2,000 annual limit. The University believes these corrective measures will address the root cause of the finding and ensure full compliance with federal loan regulations going forward.

View Audit 397569

Finding 1205818 (2025-002)

Material Weakness 2025

Dillard University

LA

Subrecipient Monitoring Student Financial Aid Reporting

Student Status Confirmation Report The University acknowledges the finding regarding the timeliness of providing required reports to support audit testing of student enrollment status. We recognize the importance of accurate and timely reporting to the student status confirmation process and regret ...

Student Status Confirmation Report The University acknowledges the finding regarding the timeliness of providing required reports to support audit testing of student enrollment status. We recognize the importance of accurate and timely reporting to the student status confirmation process and regret that the requested documentation was not supplied within the audit timeframe. Corrective Actions Taken / Planned 1. Process Redesign and Timeliness Controls The University has implemented revised internal procedures to ensure that all requested enrollment reports are generated promptly. This includes establishing defined timelines for responding to audit requests and assigning responsibility to specific staff members to track and manage reporting obligations. 2. System and Reporting Enhancements We are reviewing and updating our reporting workflow within our student information system to strengthen data retrieval capabilities and reduce delays in report generation. Additional user training will be provided to ensure staff can efficiently extract the required information. 3. Improved Communication With the Guaranty Agency The University will review past enrollment status submissions and implement additional checks to ensure that future enrollment reporting to the guaranty agency is complete, accurate, and timely. A 45-day reconciliation process has been added to verify that all required status updates have been transmitted. 4. Ongoing Monitoring The University has established ongoing oversight to ensure consistent compliance with reporting requirements. Internal reviews will be performed periodically to confirm that corrective actions remain effective. Management Conclusion We believe these measures will address the root causes identified in the finding and will ensure the timely delivery of required information for future audits. The University is committed to maintaining full compliance with federal and state reporting standards.

View Audit 397569

Finding 1205817 (2025-005)

Material Weakness 2025

Center for the Advancement of Science in Pace

FL

Cash Management § 200.303 § 200.305

Processes have been developed and implemented to ensure both receipt of funds and return of interest to the grantor is done on a timely and consistent basis.

View Audit 397567

Corrective Action Plans

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