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Corrective Action Plans

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Finding 1170356 (2025-001)
Material Weakness 2025
Yosemite Community College District
CA
Student Financial Aid Internal Control / Segregation of Duties
Corrective action taken or planned: Management concurs with the finding and the auditor's recommendation. The District will continue to provide targeted training and perform ongoing monitoring of staff responsible for the preparation and review of R2T4 calculations. In addition, the campus will crea...
Corrective action taken or planned: Management concurs with the finding and the auditor's recommendation. The District will continue to provide targeted training and perform ongoing monitoring of staff responsible for the preparation and review of R2T4 calculations. In addition, the campus will create internal procedures for the new FAFSA simplification calculations. District will strengthen internal controls over the R2T4 process by implementing an additional level of supervisory review and approval to ensure calculations are performed accurately and in accordance with applicable federal regulations. Anticipated completion date: June 30, 2026 Contact person responsible: Melissa Raby Vice President, Student Services Columbia College
View Audit 383445
Finding 1170283 (2025-001)
Material Weakness 2025
Nova Southeastern University
FL
Internal Control / Segregation of Duties Student Financial Aid Subrecipient Monitoring
The University initiated the following remedial actions upon self-identification of the items described in the finding. 1. Updated its policies to specifically prohibit any form of compensation (including payment of bonuses and other forms of incentive compensation) or promotions for admissions depa...
The University initiated the following remedial actions upon self-identification of the items described in the finding. 1. Updated its policies to specifically prohibit any form of compensation (including payment of bonuses and other forms of incentive compensation) or promotions for admissions department personnel to be based on the achievement of enrollment goals. 2. Discontinued the prior practice of awarding office-wide bonuses for undergraduate admissions personnel. 3. Engaged higher-education industry compliance experts to consult and assist the University with the development and implementation of stronger policies and procedures in the area of personnel compensation philosophy, including job levels and standardized promotional criteria. 4. Certain management-level employees responsible for oversight of enrollment recruitment and human resources departments within the University are no longer employed by the University. 5. Enhanced competencies of its internal compliance department and strengthened the program structure and operating model, supporting improved communication and oversight.
View Audit 383410
Finding 1170275 (2025-003)
Material Weakness 2025
Richardton Health Center
ND
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Federal Agency Name: United States Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the federal program ...
Federal Agency Name: United States Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the federal program and there was no formal review of the balance in comparison to the required minimum reserve balance. Due to there being no formal review of the balance in comparison to the required minimum reserve balance, the reserve balance was underfunded as of June 30, 2025 in the amount of $17,486. Corrective Action Plan: We will implement additional control processes to ensure a formal review over the reserve fund reconciliation and a formal review of the balance in comparison to the required minimum reserve balance is completed by staff separate from the preparer. On November 28, 2025, the minimum reserve balance was fully funded at $358,800. Responsible Individual: Mandy Robinson, Administrator Anticipated Completion Date: 11/28/2025
View Audit 383405
Finding 1170270 (2025-003)
Material Weakness 2025
Village of Moweaqua
IL
Internal Control / Segregation of Duties
Village of Moweaqua does not believe a Corrective Action Plan is needed for Findings 25-01 and 25-03 - Segregation of Duties. Village of Moweaqua has segregated as many duties as possible given the number of personnel and the budget available.
Village of Moweaqua does not believe a Corrective Action Plan is needed for Findings 25-01 and 25-03 - Segregation of Duties. Village of Moweaqua has segregated as many duties as possible given the number of personnel and the budget available.
View Audit 383371
Finding 1170269 (2025-001)
Material Weakness 2025
Independent School District No. 911
MN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency § 200.302
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – ALN NOS. 84.027 AND 84.173 2025-001 Internal Control Over Compliance With Federal Allowable Costs Requirements Finding Summary 2 CF...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – ALN NOS. 84.027 AND 84.173 2025-001 Internal Control Over Compliance With Federal Allowable Costs Requirements Finding Summary 2 CFR § 200.302(b)(3) requires Independent School District No. 911 (the District) to maintain records that adequately identify the source and application of funds for federally funded activities in accordance with 2 CFR 200 Subpart E – Cost Principles. The District did not have sufficient controls to assure adequate and timely documentation of time and effort was created and retained to support salary costs charged to federal programs and ensure compliance with this requirement. Corrective Action Plan Actions Planned – The District will review policies and procedures for maintaining time and effort documentation for its employees in its federal programs to ensure compliance with the Uniform Guidance in the future. Official Responsible – Director of Finance and Operations, Christopher Kampa. Planned Completion Date – June 30, 2026. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The District’s Director of Finance and Operations, Christopher Kampa, will assure appropriate internal controls and procedures are updated and in place to ensure adequate time and effort documentation is maintained to support all employee salaries charged to federal programs in the future.
View Audit 383343
Finding 1170264 (2025-003)
Material Weakness 2025
Leicester Water Supply District
MA
Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Corrective Action: The District has added reconciling the accounts receivable balance from the billing software to the general ledger accounts receivable balance, to their monthly closing process.
Views of Responsible Officials and Corrective Action: The District has added reconciling the accounts receivable balance from the billing software to the general ledger accounts receivable balance, to their monthly closing process.
View Audit 383328
Finding 1170263 (2025-002)
Material Weakness 2025
Leicester Water Supply District
MA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports a...
Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports and assume all relevant management responsibilities.
View Audit 383328
Finding 1170262 (2025-001)
Material Weakness 2025
Leicester Water Supply District
MA
Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Corrective Action: The District will strive to segregate as many accounting functions as practical with the limited staff available.
Views of Responsible Officials and Corrective Action: The District will strive to segregate as many accounting functions as practical with the limited staff available.
View Audit 383328
Finding 1170237 (2025-002)
Material Weakness 2025
Juliette Corporation
MA
Subrecipient Monitoring HUD Housing Programs Material Weakness
Finding 2025-002 - replacement reserves not deposited timely a. Issue: During the year ended June 30, 2025, the Projects were delinquent in making the required monthly deposits to the replacement reserve. BC HUD I required deposits for the period July 2024 through February 2025 in the amount of $60,...
Finding 2025-002 - replacement reserves not deposited timely a. Issue: During the year ended June 30, 2025, the Projects were delinquent in making the required monthly deposits to the replacement reserve. BC HUD I required deposits for the period July 2024 through February 2025 in the amount of $60,928 were funded in February 2025. BC HUD II required monthly deposits for the period July through September 2024 in the amount of $7,278 were funded in February 2025, for the period October through December 2024 in the amount of $7,416 were funded in March 2025, and for the period January through April 2025 in the amount of $9,888 were funded in April 2025. BC HUD Ill required monthly deposits for the period July 2024 through May 2025 in the amount of $26,015 were funded In May 2025. b. Recommendation: Management should establish or undertake a review of internal controls over monitoring of the replacement reserve requirements to ensure deposits are made as required. c. Action taken: A tracking spreadsheet is now being used which lists the monthly amounts required to be transferred to the reserves and has a column for staff to input the date that the transfers were made. This spreadsheet is now reviewed on a weekly basis by both the Senior Cash Management Accountant and the Assistant Controller as part of the weekly check run to ensure that the monthly transfers to the reserves are made early in the month prior to paying other liabilities.
View Audit 383306
Finding 1170236 (2025-001)
Material Weakness 2025
Juliette Corporation
MA
Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs
1. Finding 2025-001 - tenant rent payments not deposited timely a. Issue: During the year ended June 30, 2025, Bay Cove Human Services, Inc., an affiliate and sponsor agency for Juliette Corporation, collected rent and other client fees related to its clients who are also tenants in the Projects. Fo...
1. Finding 2025-001 - tenant rent payments not deposited timely a. Issue: During the year ended June 30, 2025, Bay Cove Human Services, Inc., an affiliate and sponsor agency for Juliette Corporation, collected rent and other client fees related to its clients who are also tenants in the Projects. For a portion of the year ended June 30, 2025, Bay Cove Human Services, Inc. did not timely remit the tenant rent portion of these payments to the Projects. Delinquent rent payments for the period July 2024 through February 2025 amounted to $104,547 and were deposited in February and March 2025. Additionally, June 2025's rents were outstanding and owed to the Projects as of June 30, 2025 in the amount of$19,785 and were deposited in July 2025. b. Recommendation: Management should establish or undertake a review of internal controls over monitoring of the tenant rent deposits to ensure deposits are timely made into the Project accounts. a. Action taken: The tenant rent transfers are now prepared on a monthly basis, with the Assistant Controller reviewing them. In addition, the accounting team is now performing a monthly reconciliation of the related balance sheet accounts which show the amounts due to/from the entities for the tenant rents in order to identify any problems with the timeliness of the transfers. The Assistant Controller is reviewing these reconciliations on a monthly basis as well.
View Audit 383306
Finding 1170232 (2025-001)
Material Weakness 2025
Louisiana Human Resources Dev. Institute
LA
Internal Control / Segregation of Duties
Management has noted this condition and has determined that the cost necessary to establish adequate segregation of duties is not justifiable at this time.
Management has noted this condition and has determined that the cost necessary to establish adequate segregation of duties is not justifiable at this time.
View Audit 383276
Finding 1170229 (2025-004)
Material Weakness 2025
McMurry University
TX
Student Financial Aid Internal Control / Segregation of Duties
Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: Pertinent financial aid staff will perform additional training on R2T4 regulations and implement a second review on R2T4 calculations performed. Additionally, financial aid staff will work with the staff in Online Learning Office ...
Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: Pertinent financial aid staff will perform additional training on R2T4 regulations and implement a second review on R2T4 calculations performed. Additionally, financial aid staff will work with the staff in Online Learning Office of Academic Affairs to retain academic activity for all distance education students without passing grades. Person Responsible for Corrective Action Plan: Tim Sechrist, Director of Financial Aid Anticipated Date of Completion: January 31, 2026
View Audit 383253
Finding 1170227 (2025-003)
Material Weakness 2025
Natchitoches Parish School Board
LA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
Management’s Response – Management is currently in the process of re-evaluating existing policies and procedures within the accounting department, including those related to payroll processes. Effective immediately, payroll journals related to performance payments will be provided to the individual(...
Management’s Response – Management is currently in the process of re-evaluating existing policies and procedures within the accounting department, including those related to payroll processes. Effective immediately, payroll journals related to performance payments will be provided to the individual(s) responsible for program oversight of the program so they can be reviewed at the time payments are made. Errors or omissions, if any are identified, can then be corrected immediately. Management will continue to evaluate processes and implement improvements as opportunities to do so are identified.
View Audit 383246
Finding 1170214 (2025-001)
Material Weakness 2025
Victor Valley Community College District
CA
Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions
The delay occurred because the responsibility for processing was temporarily reassigned to another employee who had not yet received full training on the procedure. The task has been reassigned to the original staff member who has extensive experience with R2T4 processing. In addition, the Financial...
The delay occurred because the responsibility for processing was temporarily reassigned to another employee who had not yet received full training on the procedure. The task has been reassigned to the original staff member who has extensive experience with R2T4 processing. In addition, the Financial Aid Office will cross train multiple Financial Aid Specialist on the processing and tracking of R2T4 to ensure compliance and remove any delays in processing. All calculations are now being completed in compliance with federal regulations, and we have implemented measures to ensure timely processing moving forward.
View Audit 383173
Finding 1170198 (2025-001)
Material Weakness 2025
Prince George's County Memorial Library System
MD
Internal Control / Segregation of Duties Reporting
Prince George's County Memorial Library System will implement procedures and policies to enable it to identify the required reporting requirements for federal awards throughout the year and at year end and ensure all reports are filed timely and accurately.
Prince George's County Memorial Library System will implement procedures and policies to enable it to identify the required reporting requirements for federal awards throughout the year and at year end and ensure all reports are filed timely and accurately.
View Audit 383156
Finding 1170179 (2025-006)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Internal Control / Segregation of Duties
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff to perform monthly analysis and investigate unusual...
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff to perform monthly analysis and investigate unusual and/or significant variances.
View Audit 383144
Finding 1170177 (2025-004)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Internal Control / Segregation of Duties
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff to perform monthly analysis and investigate unusual...
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff to perform monthly analysis and investigate unusual and/or significant variances.
View Audit 383144
Finding 1170176 (2025-003)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Internal Control / Segregation of Duties
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff to perform monthly analysis and investigate unusual...
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff to perform monthly analysis and investigate unusual and/or significant variances.
View Audit 383144
Finding 1170175 (2025-002)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Reporting Internal Control / Segregation of Duties
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383144
Finding 1170174 (2025-001)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Internal Control / Segregation of Duties Reporting
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383144
Finding 1170173 (2025-003)
Material Weakness 2025
Jefferson East, Inc.
PA
Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383143
Finding 1170172 (2025-002)
Material Weakness 2025
Jefferson East, Inc.
PA
Reporting Significant Deficiency Internal Control / Segregation of Duties
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383143
Finding 1170171 (2025-001)
Material Weakness 2025
Jefferson East, Inc.
PA
Internal Control / Segregation of Duties Reporting
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383143
Finding 1170169 (2025-001)
Material Weakness 2025
Motivational Services, Inc.
ME
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.138 § 200.318 § 200.327
We agree that our current procurement policies are not compliant with current federal regulations. We have reviewed the required policies and will adopt these policies in fiscal year 2026. Management will review their current procurement policies and make any necessary changes to update the policies...
We agree that our current procurement policies are not compliant with current federal regulations. We have reviewed the required policies and will adopt these policies in fiscal year 2026. Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 200.327. We anticipate that the corrective action will be completed within 12 months.
View Audit 383127
Finding 1169881 (2025-002)
Material Weakness 2025
City of Hamtramck
MI
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
The City will ensure that all activity is recorded timely related to Federal Drug Forfeitures so that the Equitable Sharing Agreement and Certification can be completed within 60 days of the City’s fiscal year end.
The City will ensure that all activity is recorded timely related to Federal Drug Forfeitures so that the Equitable Sharing Agreement and Certification can be completed within 60 days of the City’s fiscal year end.
View Audit 383047
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