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Corrective Action Plans

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Finding 1164309 (2025-001)
Material Weakness 2025
Kansas Health Science Center, Inc.
IL
Student Financial Aid Cash Management Matching / Level of Effort / Earmarking § 200.303
Corrective Action Plan – Kansas Health Science University Identifying Number: 2025-001 Finding: Excess Cash – Student Financial Aid Applicable Regulation: According to Uniform Grant Guidance (34 CFR 668.166), the Secretary considers excess cash to be any amount of Title IV, HEA program funds, other ...
Corrective Action Plan – Kansas Health Science University Identifying Number: 2025-001 Finding: Excess Cash – Student Financial Aid Applicable Regulation: According to Uniform Grant Guidance (34 CFR 668.166), the Secretary considers excess cash to be any amount of Title IV, HEA program funds, other than Federal Perkins Loan program funds, that an institution does not disburse to students within the required timeframe. Institutions must return any amount of excess cash over the one-percent tolerance and any remaining cash after the seven-day tolerance period. Finding: Kansas Health Science University (KHSU) had one instance of excess cash for the Federal Direct Student Loan program. During cash management testing, excess cash balances ranging from $94,646 to $190,735 were identified for the period March 21, 2025, to April 5, 2025. These balances exceeded the one-percent tolerance of prior year drawdowns and were not returned within the required seven-day period. Summary: KHSU identified one instance of excess cash due to delays in returning unused funds. The issue arose because records transmitted to the Common Origination and Disbursement (COD) system were rejected, which prevented the Cash Funding Ledger (CFL) from accurately reflecting a balance owed through G5/G6. Once the rejected records were identified, the Financial Aid OƯice promptly reconciled and corrected them in COD, enabling the CFL levels to reflect the correct balance and allowing the return of excess cash through G5/G6. Corrective Action Planned or Taken: To prevent recurrence of this issue, the Financial Aid Office will implement a proactive measure: - If a similar technical issue is identified in the future, a temporary refund will be initiated in G5/G6 while reconciliation is underway. Once the actual refund amount is confirmed, the final adjustment will be made accordingly. Contact Person: Michelle Miller, Senior Vice President of Enrollment Management mmiller10@tcsedsystem.edu Anticipated Completion Date: September 30, 2025
View Audit 373732
Finding 1164274 (2025-004)
Material Weakness 2025
Independent School District #116
MN
School Nutrition Programs Subrecipient Monitoring Cash Management
Finding 2025-004 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the num...
Finding 2025-004 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Michael Malmberg, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2026 5. Plan to Monitor Completion The Board of Directors will be monitoring this Corrective Action Plan.
View Audit 373658
Finding 1163620 (2025-004)
Material Weakness 2025
Capac Community Schools
MI
Questioned Costs Cash Management Student Financial Aid
SEE CORRECTIVE ACTION PLAN
SEE CORRECTIVE ACTION PLAN
View Audit 373396 Questioned Costs: $1
Finding 1163619 (2025-003)
Material Weakness 2025
Capac Community Schools
MI
Questioned Costs Cash Management Subrecipient Monitoring
SEE CORRECTIVE ACTION PLAN
SEE CORRECTIVE ACTION PLAN
View Audit 373396 Questioned Costs: $1
Finding 1163618 (2025-001)
Material Weakness 2025
Westwood Community School District
MI
Cash Management
Westwood Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2025 District Contact Person: Jennie Li Jiang, Director of Fi...
Westwood Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2025 District Contact Person: Jennie Li Jiang, Director of Finance and Operations The findings from the June 30, 2025 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Federal Award Findings and Question Costs Finding 2025-001: Considered a significant deficiency in internal control over compliance. Recommendation: The District should conduct a thorough review of cash drawdown procedures to ensure that drawdowns align with the expenditures incurred prior to the withdrawal of funds. Action to be taken: Management concurs with this finding and is implementing procedures to ensure compliance with cash management guidelines.
View Audit 373392
Finding 1163054 (2025-002)
Material Weakness 2025
Women's Health and Family Planning Association of Texas
TX
Reporting Cash Management Significant Deficiency
Finding #2025-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services, Assistance Listing #93.217, Contract Number: FPHPA006521-03-00, Contract Year: 04/01/24 – 03/31/25. Condition and context: During o...
Finding #2025-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services, Assistance Listing #93.217, Contract Number: FPHPA006521-03-00, Contract Year: 04/01/24 – 03/31/25. Condition and context: During our testing of the Federal Financial Reports, we noted that for both quarters tested (2 out of 2), the entity reported draw down totals as federal expenditures rather than reporting the actual expenditures incurred. WHFPT management identified the errors and filed corrective reports after year-end. Recommendation: Develop a process to ensure that the federal expenditures reported are supported by actual expenditures incurred and provide training to personnel regarding the reporting requirements. Planned corrective action: WHFPT will strengthen its policies and procedures related to quarterly federal financial reporting. Responsible officer: Kristie Bardell, CEO. Estimated completion date: October 31, 2025.
View Audit 372625
Finding 1162876 (2025-002)
Material Weakness 2025
Village of Hesperia
MI
Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.318 § 200.331 § 200.430
2025-002 – Lack of Written Policies and Procedures. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have been de...
2025-002 – Lack of Written Policies and Procedures. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have been developed, these policies have not yet been formally approved and adopted by the Village. As a result of this condition, the Village did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the Village review and approve the draft policies as soon as practical, but no later than the end of fiscal year 2026. Corrective Action. The Village has prepared a policies and procedures manual for the federal grant programs, which will be approved by the Village Council before the end of fiscal year 2026. Responsible Person. Vicki Burrell, Village Clerk. Anticipated Completion Date: February 2026.
View Audit 372529
Finding 1162845 (2025-002)
Material Weakness 2025
Fetter Health Care Network, Inc.
SC
Cash Management Material Weakness § 200.305
In Finding 2025-002, the Organization made several draws of federal funds for which expenditures had not been incurred at the time of the draw. The Organization is required to minimize the time between draws and expenditures. Management recognizes the importance of the requirements to disburse feder...
In Finding 2025-002, the Organization made several draws of federal funds for which expenditures had not been incurred at the time of the draw. The Organization is required to minimize the time between draws and expenditures. Management recognizes the importance of the requirements to disburse federal funds in a timely manner. In response to Finding 2025-002, procedures. will be established to document these expenditures prior to transferring the from the U.S. Treasury to ensure that advance draws of federal funds do not occur.
View Audit 372506
Finding 1162708 (2025-002)
Material Weakness 2025
Blue Ridge Community Health Services, Inc.
NC
Cash Management Material Weakness § 200.305
In Finding 2025-002, it was reported that the Organization’s did not reconcile federal grant expenditures in a timely manner, resulting in a lack of draws of federal funds for which qualifying expenditures had been made prior to the end of the Organization’s financial statement year end. Management ...
In Finding 2025-002, it was reported that the Organization’s did not reconcile federal grant expenditures in a timely manner, resulting in a lack of draws of federal funds for which qualifying expenditures had been made prior to the end of the Organization’s financial statement year end. Management recognizes the importance of complying with federal grant guidelines. In response to Finding 2025-002, the Organization understands the importance of timely reconciliations of federal grant expenditures and timely draws of federal grant funds. The Organization will review its processes and procedures to ensure that federal grants are reconciled in a timely manner.
View Audit 372345
Finding 1162108 (2025-003)
Material Weakness 2025
Lake Forest College
IL
Questioned Costs Cash Management Student Financial Aid § 200.303
Finding 2025-003: Student Financial Aid – Excess Cash Finding: Lake Forest College had excess cash for the FDL program ranging from $24,903 to $3,683,698 during the period of January 30, 2025 through February 7, 2025. In this situation, the excess cash exceeded one percent of total prior year drawdo...
Finding 2025-003: Student Financial Aid – Excess Cash Finding: Lake Forest College had excess cash for the FDL program ranging from $24,903 to $3,683,698 during the period of January 30, 2025 through February 7, 2025. In this situation, the excess cash exceeded one percent of total prior year drawdowns, and the amount was not returned within a seven-day period. Cause: The College drew down funds in advance of the Spring semester which is allowed based on the College’s cash management method. However, due to timing differences, the funds were not ultimately disbursed to students until 8 days after the drawdown was made. Corrective Actions Taken or Planned: On January 27, 2025, the Office of Management and Budget issued a directive pausing the disbursement of federal grants and loans, effective the following day. With uncertainty surrounding whether this pause applied to the FDL program, its duration, and the potential impact on the College’s cash flow, the Business Office made a one-time exception to its longstanding best-practice process. Instead of using finalized disbursement data, the College opted to draw funds based on preliminary disbursement information to mitigate potential financial disruption. To prevent recurrence and ensure compliance with federal cash management regulations, the College has implemented the following corrective measures: 1. Return to Standard Practice: The Business Office has resumed its standard drawdown procedure, which utilizes finalized disbursement data after the College’s add/drop date to ensure alignment with actual student disbursements. 2. Contingency Protocol for Exceptional Circumstances: In the event of future extraordinary circumstances, the Business Office will implement a conservative drawdown buffer, limiting initial draws to no more than 66% of preliminary disbursement estimates. This approach will reduce the risk of excess cash while maintaining operational flexibility. 3. Enhanced Coordination and Communication: The Business Office will maintain close coordination with the Office of Financial Aid, along with federal agencies and monitor guidance during periods of uncertainty to ensure timely and compliant decision-making. Contact Person Responsible: AJ Rodino, AVP for Business Lake Forest College Completion Date: 11/1/2025
View Audit 371906 Questioned Costs: $1
Finding 1161930 (2025-001)
Material Weakness 2025
Fairview Housing
WA
Questioned Costs HUD Housing Programs Cash Management
Management agrees with the findings and will ensure residual receipts deposits are made timely.
Management agrees with the findings and will ensure residual receipts deposits are made timely.
View Audit 371826 Questioned Costs: $1
Finding 1161927 (2025-001)
Material Weakness 2025
Texas Lutheran University
TX
Student Financial Aid Cash Management Reporting
Corrective action for the 2024-25 academic year has been completed. The Annual Cost information will be updated automatically by Herring Bank by August 30th each year to our website. The director of student accounts or her assignee will review the fees charged by Herring Bank at least every two year...
Corrective action for the 2024-25 academic year has been completed. The Annual Cost information will be updated automatically by Herring Bank by August 30th each year to our website. The director of student accounts or her assignee will review the fees charged by Herring Bank at least every two years to ensure they are at or below market value.
View Audit 371818
Finding 1161910 (2025-002)
Material Weakness 2025
Township of Standish
MI
Questioned Costs Cash Management
The Township will designate the Township Treasurer with the responsibility of overseeing the construction draw requests, to ensure that the draw requests are not being duplicated across funding sources. The Township will also work with the Engineer to be sure they develop procedures on their end to ...
The Township will designate the Township Treasurer with the responsibility of overseeing the construction draw requests, to ensure that the draw requests are not being duplicated across funding sources. The Township will also work with the Engineer to be sure they develop procedures on their end to also ensure draw requests are not being duplicated.
View Audit 371795 Questioned Costs: $1
Finding 1161725 (2025-001)
Material Weakness 2025
The Northern Forest Center, Inc.
NH
Cash Management § 200.305
Condition: While testing of internal controls over cash management it was noted that the Center did not follow procedures in place for the draw down of federal funds. Action Taken: Update grant intake process to identify draw down procedures outlined in grant agreement or agency terms and conditions...
Condition: While testing of internal controls over cash management it was noted that the Center did not follow procedures in place for the draw down of federal funds. Action Taken: Update grant intake process to identify draw down procedures outlined in grant agreement or agency terms and conditions. Document and follow identified procedures for all grant draw downs.
View Audit 371674
Finding 1161724 (2025-003)
Material Weakness 2025
Low Rent Housing Agency of Knoxville, Iowa
IA
Cash Management Material Weakness Internal Control / Segregation of Duties
Planned corrective action: The Executive Director will draw down funds first prior to paying an invoice to a contractor for Capital Funds projects. This step has been added to the contracting checklist. In addition, the ED will only draw down one project at a time to eliminate confusion. There were ...
Planned corrective action: The Executive Director will draw down funds first prior to paying an invoice to a contractor for Capital Funds projects. This step has been added to the contracting checklist. In addition, the ED will only draw down one project at a time to eliminate confusion. There were 4 payments issued to a contractor at the time of the audit, but as of October 1, 2025, all draw downs will be done in accordance with the guidance provided in this finding.
View Audit 371664
Finding 1161682 (2025-001)
Material Weakness 2025
Ladder Up
IL
Cash Management Reporting Internal Control / Segregation of Duties
Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct accounts payable that were improperly recorded in prior years. Plan: The Airport and Director of Finance will implement effective internal controls in order to properly record accounts payabl...
Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct accounts payable that were improperly recorded in prior years. Plan: The Airport and Director of Finance will implement effective internal controls in order to properly record accounts payable on a timely basis prior to audit fieldwork. Anticipated Date of Completion: Fiscal Year 2026 Name of Contact Person: Jason Griffith, Director of Finance Management Response: The Airport and Director of Finance will work with finance staff to ensure that accounts payables are recorded in the correct fiscal years. The Airport has switched accounting software. The new software also for the Director of Finance to review accounts payables and correct when accounts payables are recorded.
View Audit 371616
Finding 1161679 (2025-003)
Material Weakness 2025
Village of Farwell
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.327 § 200.331
2025-003 – Lack of Written Findings and Questioned Costs. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have b...
2025-003 – Lack of Written Findings and Questioned Costs. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have been developed, these policies have not yet been formally approved and adopted by the Village. As a result of this condition, the Village did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the Village review and approve the draft policies as soon as practical, but no later than the end of fiscal year 2026. Corrective Action. The Village has prepared a policies and procedures manual for the federal grant programs, which will be approved by the Village Council before the end of fiscal year 2026. Responsible Person. Ross Wilson, Village Clerk/Treasurer. Anticipated Completion Date: February 2026.
View Audit 371608
Finding 1161457 (2025-001)
Material Weakness 2025
Cornerstone Housing North, Inc.
NH
HUD Housing Programs Cash Management
Plan: Residual Funds Return Process All residual funds identified for return to HUD must be submitted to the Fiscal Department along with the following: • HUD Form HUD-9250 • A completed check request Once both documents are received: 1. The Fiscal Department will initiate a bank transfer from the R...
Plan: Residual Funds Return Process All residual funds identified for return to HUD must be submitted to the Fiscal Department along with the following: • HUD Form HUD-9250 • A completed check request Once both documents are received: 1. The Fiscal Department will initiate a bank transfer from the Residual Checking Account to the General Checking Account. 2. After the internal transfer is completed, the check request will be processed, and payment will be submitted to HUD. Note: The Program Director is responsible for submitting both the HUD-9250 form and the check request. Funds will not be transferred from the Residual Account to General Checking unless both documents have been received. The Fiscal Department will manage the internal transfer, issue the payment, and mail payment to HUD. Contact: Christina Morin, Program Director Anticipated completion date: October 1, 2025
View Audit 371368
Finding 1161290 (2025-001)
Material Weakness 2025
Presbyterian Homes
IL
Allowable Costs / Cost Principles Cash Management Significant Deficiency
Coordinated with Illinois Emergency Management Agency to correct duplicate line items in grant cost summary. Cost summary was corrected before closing out grant. Management has implemented controls in the future to prevent duplicate invoices from being submitted.
Coordinated with Illinois Emergency Management Agency to correct duplicate line items in grant cost summary. Cost summary was corrected before closing out grant. Management has implemented controls in the future to prevent duplicate invoices from being submitted.
View Audit 371213
Finding 1161133 (2025-001)
Material Weakness 2025
Boys & Girls Club of Weber-Davis
UT
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management
BOYS & GIRLS CLUBS OF WEBER-DAVIS CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2025 Finding: 2025-001 Name of contact person and title: Angie Pitt Completion date: October 2, 2025 Agency's response: Concur Management's Response: The Boys & Girls Clubs of Weber-Davis has not been required by th...
BOYS & GIRLS CLUBS OF WEBER-DAVIS CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2025 Finding: 2025-001 Name of contact person and title: Angie Pitt Completion date: October 2, 2025 Agency's response: Concur Management's Response: The Boys & Girls Clubs of Weber-Davis has not been required by the grant facilitator to provide member income data. However, to ensure compliance with federal reporting requirements, we will begin requesting income information from our members. In addition, we will reach out to our partner schools to determine whether they can confirm which of our members participate in the free or reduced lunch program.
View Audit 371150
Finding 1161102 (2025-003)
Material Weakness 2025
Lenoir-Rhyne University
NC
Cash Management Student Financial Aid
Name of Responsible Individual: Alex Putzer, AVP of Business and Finance Condition: The University had one instance during the year that were identified in which Title IV funds drawn were held in excess of the allowable time frame. Corrective Action Plan: Upon reviewing the situation that led to thi...
Name of Responsible Individual: Alex Putzer, AVP of Business and Finance Condition: The University had one instance during the year that were identified in which Title IV funds drawn were held in excess of the allowable time frame. Corrective Action Plan: Upon reviewing the situation that led to this error, it was a result of batches from the student accounts system not being posted to the accounting general ledger on a daily basis. To prevent this error from occurring in the future, the Director of Student Accounts will post batches daily going forward. Additionally, the Controller is cross trained on this function and will fill in when needed to post batches. Anticipated Completion Date: September 30, 2025
View Audit 371097
Finding 1161101 (2025-002)
Material Weakness 2025
Lenoir-Rhyne University
NC
Student Financial Aid Special Tests & Provisions Cash Management
Name of Responsible Individual: Alex Putzer, AVP of Business and Finance Condition: The University did not return credit balances to students within the required timeframe. Corrective Action Plan: The University experienced significant turnover of staff in the Business Office, particularly in Studen...
Name of Responsible Individual: Alex Putzer, AVP of Business and Finance Condition: The University did not return credit balances to students within the required timeframe. Corrective Action Plan: The University experienced significant turnover of staff in the Business Office, particularly in Student Accounts, during summer 2024 through fall 2024. The University recognizes that there needs to be better checks and balances in place to ensure all credit balances triggered by federal aid are properly refunded to students within the 14-day required period. Director of Student Accounts will more frequently post financial aid awards on student accounts, once a week at a minimum. The Business Office will monitor all refunds and process them twice weekly, with two different staff members cross-trained so that a week is never missed. The AVP of Business and Finance will review the status of all credit balances on Student accounts’ on a weekly basis throughout the year to ensure timely reimbursement. This was identified in the prior year audit, but unfortunately not fixed until well into the 2025 fiscal year. Anticipated Completion Date: May 31, 2025
View Audit 371097
Finding 1161072 (2025-001)
Material Weakness 2025
Laramie Square Housing
WY
HUD Housing Programs Cash Management
Action Taken: Management agrees and will make up the deficient deposit as soon as possible.
Action Taken: Management agrees and will make up the deficient deposit as soon as possible.
View Audit 371045
Finding 1160404 (2025-001)
Material Weakness 2025
Greater Johnstown School District
NY
Questioned Costs School Nutrition Programs Cash Management
CORRECTIVE ACTION PLAN Finding 2025-001 – Reporting The District concurs with the finding 2025-001. Corrective Action: Moving forward, the District Treasurer will enter the monthly claims with the Food Service Director and will verify that the meal counts and the total claims are correct for both br...
CORRECTIVE ACTION PLAN Finding 2025-001 – Reporting The District concurs with the finding 2025-001. Corrective Action: Moving forward, the District Treasurer will enter the monthly claims with the Food Service Director and will verify that the meal counts and the total claims are correct for both breakfast and lunch. The anticipated completion date of the corrective action is September 29, 2025. Contact Person: Alicia D. Koster, Superintendent of Schools (518) 762-4611 akoster@johnstownschools.org
View Audit 370819 Questioned Costs: $1
Finding 1160234 (2025-001)
Material Weakness 2025
Northwest University
WA
Questioned Costs Cash Management
The University drew down $72,265 in Federal Supplemental Educational Opportunity Grants (FSEOG) funds in October 2024 and disbursed funds to students through January 2025. No amounts were disbursed to students within the required three business days from receipt of funds, and no funds were returned ...
The University drew down $72,265 in Federal Supplemental Educational Opportunity Grants (FSEOG) funds in October 2024 and disbursed funds to students through January 2025. No amounts were disbursed to students within the required three business days from receipt of funds, and no funds were returned to ED. Contact Person(s): Vickie Rekov, VP Enrollment Services; Cynthia Kennedy, Director of SFS; Ryan Porter, CFO and Bernie Rundquist, Controller Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: All employees in Student Financial Services and Accounting Office involved in the reporting, distbursement and drawdown of federal funds have reviewed the criteria under 34 CFR 668.162 under the advance payment method. The two departments involved will be meeting in the month of September 2025 to review current process and procedures and make appropriate changes to meet these requirements. Anticipated completion date: September 30, 2025
View Audit 370626 Questioned Costs: $1
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