I. Corrective Action Plan Finding 2025-001 Significant Deficiency in Internal Control Over Compliance for Reporting Corrective Action Plan: To prevent this issue going forward, Midland College will incorporate the following steps into the new award year checklist: • Confirm that no data has been incorrectly carried over from the previous year. • Cross-check student budgets to ensure alignment with COD. Additionally, at the start, midpoint, and end of each semester, Midland College will conduct internal reviews of a random sample of students to verify the accuracy of the Cost of Attendance (COA). Responsible Officials: Tiffany Adair, Midland College Director of Financial Aid – Compliance and Reporting Anticipated Date of Completion: December 2025