March 30, 2024 Corrective Action Plan June 30, 2022 Department of Education Virgina University of Lynchburg, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024 Brown Edwards 3906 Electric Road Roanoke, VA 24018 Audit Period: June 30, 2022. 2022-002 Lack of timely filing of Data Collection Form to the Federal Audit Clearinghouse (Significant Deficiency) Department of Education, SFA Cluster Criteria: A Single Audit requires the submission of the Date Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of an auditor’s report, or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Condition: The fiscal year 2021-2022 audit was not completed timely and the DCF was not submitted to the FAC within the required timeline. Cause: Due to staffing challenges in the organization, the University was not able to complete the audit within the required timeline. Effect: The due date for the Single Audit submission was extended six months due to COVID-19. However, the University did not complete their audit or submit the required DCF by the deadline of September 30, 2023. Recommendation: We recommend the University provide audit information in a timely manner to ensure timely filing of the Data Collection Form. Management Response: Financial staff noted above are expected to ensure timely filing in the future. Person Responsible: Laura Tucker, D.H.A., Vice President and Chief Operating Officer Contact Information: Phone 424-528-5276, Ext. 111; Email: Ltucker@vul.edu Expected date of correction: April 1, 2024