Corrective Action Plans

Finding 544452 (2024-003)

Material Weakness 2024

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.329

FINDING 2024-003 (Auditor Assigned Reference Number) Finding Subject: TRIO - Reporting Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We co...

FINDING 2024-003 (Auditor Assigned Reference Number) Finding Subject: TRIO - Reporting Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The college will develop an internal control system to ensure compliance with the requirement related to the TRIO reporting compliance requirement. Anticipated Completion Date: The projected date of completion for the CAP mentioned above is June 30, 2025. The Student Support Services APR process was corrected in April 2024, a query interfacing with Banner to identify errors in the APRs submitted by each campus, was created.

View Audit 351125

Finding 544449 (2024-002)

Significant Deficiency 2024

Ivy Tech Community College of Indiana

IN

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

FINDING 2024-002 (Auditor Assigned Reference Number) Finding Subject: TRIO - Eligibility Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We ...

FINDING 2024-002 (Auditor Assigned Reference Number) Finding Subject: TRIO - Eligibility Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The college will develop an internal control system to ensure compliance with TRIO – Eligibility requirements. Anticipated Completion Date: The projected date of completion for the CAP mentioned above is June 30, 2025.

View Audit 351125

Finding 544448 (2024-001)

Significant Deficiency 2024

Ivy Tech Community College of Indiana

IN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

FINDING 2024-001 (Auditor Assigned Reference Number) Finding Subject: Economic Adjustment Assistance - Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ex...

FINDING 2024-001 (Auditor Assigned Reference Number) Finding Subject: Economic Adjustment Assistance - Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. 084987 and nstitt@ivytech.edu Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The college will develop an internal control that is documented for the Special Tests and Provisions - Wage Rate Requirement. Anticipated Completion Date: The projected date of completion for the CAP mentioned above is June 30, 2025.

View Audit 351125

Finding 544445 (2024-002)

Significant Deficiency 2024

Rice Lake Housing Authority

WI

Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Planned: The Authority will closely monitor all deposits to make sure that the amount of funds on deposit are protected by federal deposit insurance, corporate surety bond, or collateral. Completion Date: June 30, 2025

View Audit 351122

Finding 544444 (2024-001)

Significant Deficiency 2024

Rice Lake Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 351122

Finding 544433 (2024-004)

Significant Deficiency 2024

City of Portsmouth

OH

Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.303

Allowable Activities – Gift Card Recommendation: We recommend that the City develop and distribute clear guidelines on the documentation requirements for the assistance program and provide training for staff on the importance of obtaining and maintaining proper documentation and adhering to interna...

Allowable Activities – Gift Card Recommendation: We recommend that the City develop and distribute clear guidelines on the documentation requirements for the assistance program and provide training for staff on the importance of obtaining and maintaining proper documentation and adhering to internal controls. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review and evaluate the policies for safeguarding assets and maintaining better records and reconciliation procedures. Name(s) of the contact person(s) responsible for corrective action: Temeka Mayes, Trey Burke Planned completion date for corrective action plan: 6/30/25

View Audit 351108 Questioned Costs: $1

Finding 544424 (2024-002)

Material Weakness 2024

City of Portsmouth

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

FFATA Reporting Prior Year Finding: 2023-004 Recommendation: We recommend the City establish procedures and internal controls to ensure that all required sub awards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each sub award. Exp...

FFATA Reporting Prior Year Finding: 2023-004 Recommendation: We recommend the City establish procedures and internal controls to ensure that all required sub awards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each sub award. Explanation of disagreement with audit finding: NO Action taken in response to finding: Review City’s policy, procedures, and internal controls to ensure the required sub awards and reported timely and accurately to FSRS. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Crimer, Patrick Fletcher, & Kyera Pope. Planned completion date for corrective action plan: 06/30/25

View Audit 351108

Finding 544423 (2024-004)

None 2024

City of Oxnard

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Eligibility § 200.430

The Department will conduct a formal review of its processes and policies to identify potential weaknesses in the payroll timekeeping and approval process, and will update its policies and procedures to align with the roles and responsibilities of those involved in rostering and timekeeping. The dep...

The Department will conduct a formal review of its processes and policies to identify potential weaknesses in the payroll timekeeping and approval process, and will update its policies and procedures to align with the roles and responsibilities of those involved in rostering and timekeeping. The department has already taken corrective action to ensure that duty chiefs are finalizing the rosters before the end of their shift and making it the responsibility of the timekeeper to initiate action when finalization by the Duty Chiefs has not occurred so the timekeepers review process can be completed.

View Audit 351106

Finding 544390 (2024-002)

Material Weakness 2024

North General Aids Housing Development Fund Corporation

NY

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

As of March 26, 2025, these amounts have been credited back to the company through the central disbursement accounting system. Management will implement reviews on a quarterly basis to ensure that only expenses related to the Corporation are included in expenses and will review indirect allocation...

As of March 26, 2025, these amounts have been credited back to the company through the central disbursement accounting system. Management will implement reviews on a quarterly basis to ensure that only expenses related to the Corporation are included in expenses and will review indirect allocations to ensure only appropriate expenses approved in the HUD budget will be included in expenses.

View Audit 351045 Questioned Costs: $1

Finding 544387 (2024-002)

Material Weakness 2024

Seward County

NE

Internal Control / Segregation of Duties Reporting

The County has discussed the finding but must consider the cost of adequate segregation of duties when determining the use of tax money.

View Audit 351044

Finding 544386 (2024-002)

Material Weakness 2024

Easton Valley Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will evaluate its internal controls and find ways to be the most efficient with them with a limited number of staff.

View Audit 351035

Finding 544368 (2024-001)

Material Weakness 2024

River City Education Organization, Inc.

FL

Internal Control / Segregation of Duties

Bold City is continuing to collaborate with BuildingHope and is also coordinating with a 3rd party to perform an operations compliance review. Some of the missing documentation in the Charter Ace platform was a result of Bold City transitioning over to the platform during the fiscal year. Going forw...

Bold City is continuing to collaborate with BuildingHope and is also coordinating with a 3rd party to perform an operations compliance review. Some of the missing documentation in the Charter Ace platform was a result of Bold City transitioning over to the platform during the fiscal year. Going forward, appropriate supporting documentation will be uploaded to Charter Ace for all the disbursments and all the cash disbursment procedures will be followed. In addition, Bold City believes Building Hope did have appropriate access to all necessary accounts and expense databases but will verify this going forward. Bold City will follow and imolement the reccomendations af the auditor.

View Audit 351014

Finding 544363 (2024-003)

Significant Deficiency 2024

Ontrack Inc.

OR

Subrecipient Monitoring Reporting Significant Deficiency

Contact Person Mark Bell Director of Finance vcc.m.bell@ontrackroguevalley.org Explanation and Specific Reasons for Disagreement With the Audit Finding or That Corrective Action is not Required (if Applicable) No disagreement. Corrective Action Planned 1. Establish FSRS Reporting Policy and Proced...

Contact Person Mark Bell Director of Finance vcc.m.bell@ontrackroguevalley.org Explanation and Specific Reasons for Disagreement With the Audit Finding or That Corrective Action is not Required (if Applicable) No disagreement. Corrective Action Planned 1. Establish FSRS Reporting Policy and Procedures o The Organization will develop and implement a formal Subaward Reporting Policy to ensure that all first-tier subawards of $30,000 or more are reported in FSRS in compliance with 2 CFR Part 170. 2. Assign Responsibility and Oversight o A specific staff member within the Grants department will be designated as the FSRS Reporting Coordinator and will be responsible for verifying the completeness and accuracy of subaward reporting and for timely submission to FSRS. o A pre-submission review will be conducted by the FSRS Reporting Coordinator to verify that subawards over $30,000 are captured and reported. 3. Implement Internal Controls and Review Checkpoints o All subawards will be reviewed as part of the pre-award and post-award grant workflow to determine FSRS applicability. o A pre-submission review will be conducted by the Grants Compliance Officer to verify that subawards over $30,000 are captured and reported. 4. Monitoring and Audit Trail Documentation o FSRS submissions will be documented and retained in the grant file along with confirmation of submission and reporting screenshots. Anticipated Completion Date September 30, 2025

View Audit 351003

Finding 544359 (2024-002)

Significant Deficiency 2024

New Mexico Coalition Against Domestic Violence

NM

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

To ensure accountability and timely completion, management conducts periodic meetings to review upcoming deadlines and confirm that the departments responsible have completed and submitted the required reports. These meetings serve to reinforce compliance, address any potential delays proactively, a...

To ensure accountability and timely completion, management conducts periodic meetings to review upcoming deadlines and confirm that the departments responsible have completed and submitted the required reports. These meetings serve to reinforce compliance, address any potential delays proactively, and ensure adherence to all reporting obligations.

View Audit 350999

Finding 544358 (2024-001)

Significant Deficiency 2024

New Mexico Coalition Against Domestic Violence

NM

Internal Control / Segregation of Duties

To prevent unauthorized changes, to strengthen payroll and time management controls and ensure proper oversight, controls related to the approval process for staff changes and timesheets will be enforced.

View Audit 350999

Finding 544357 (2024-002)

Significant Deficiency 2024

College of Our Lady of the Elms

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329

Reporting, Significant Deficiency, Other Matters Federal Agency: U.S. Department of Education Federal Program Name: Fund for the Improvement of Postsecondary Education Assistance Listing Number: 84.116 During testing it was noted that the College did not submit the required annual report. Recomme...

Reporting, Significant Deficiency, Other Matters Federal Agency: U.S. Department of Education Federal Program Name: Fund for the Improvement of Postsecondary Education Assistance Listing Number: 84.116 During testing it was noted that the College did not submit the required annual report. Recommendation: We recommend the College should establish a policy that provides the guidance required to comply and address regulatory reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since communicated key personnel changes to the US DOE and is working to finalize and submit the Annual Performance Report that is currently due to regain good standing with the financial reporting compliance requirement. Name(s) of the contact person(s) responsible for corrective action: Sarah Simard, Controller Planned completion date for corrective action plan: April 2025

View Audit 350993

Finding 544352 (2024-003)

Material Weakness 2024

Center Point-Urbana Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will continue working on improving our procedures to fully ensure proper segregation of duties possible with the current staff.

View Audit 350991

Finding 544349 (2024-002)

Significant Deficiency 2024

City of Bell, California

CA

Reporting Matching / Level of Effort / Earmarking Program Income

Finding 2024-002 Reporting – Internal Control and Compliance over Reporting City will incorporate more regular reconciliations of ARPA Expenditures to ensure better tracking and accurate reporting. To comply with reporting requirements the City will be revising the SLFRF reporting for the upcoming y...

Finding 2024-002 Reporting – Internal Control and Compliance over Reporting City will incorporate more regular reconciliations of ARPA Expenditures to ensure better tracking and accurate reporting. To comply with reporting requirements the City will be revising the SLFRF reporting for the upcoming year due on April 30, 2025. Responsible Person: Director of Finance Expected Implementation Date: July 1, 2025

View Audit 350982

Finding 544180 (2024-009)

Significant Deficiency 2024

Delaware State University

DE

Questioned Costs Internal Control / Segregation of Duties Significant Deficiency § 200.414

2024-009 Research and Development Cluster – Federal Assistance Listing Nos. Various – Indirect Cost Rate Recommendation: We recommend management and the applicable grant individuals to properly validate the rate being used in the calculation to the grant agreement. Explanation of disagreement with a...

2024-009 Research and Development Cluster – Federal Assistance Listing Nos. Various – Indirect Cost Rate Recommendation: We recommend management and the applicable grant individuals to properly validate the rate being used in the calculation to the grant agreement. Explanation of disagreement with audit finding: There is no disagreement to the audit finding. Action taken in response to finding: Restricted Funds Accounting (RFA) team will ensure updated SOPS include checks and balances to include a review process to make sure that the IDC amount matches the award documents. Automate process within the ERP systems, as applicable. Name(s) of the contact person(s) responsible for corrective action: Director of Accounting, Tonya A. Cardwell Planned completion date for corrective action plan: December 2026

View Audit 350927 Questioned Costs: $1

Finding 544178 (2024-007)

Significant Deficiency 2024

Delaware State University

DE

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.308 § 200.309 § 200.403

2024-007 Research and Development Cluster – Federal Assistance Listing Nos. 84.017 and 47.081 – Period of Performance Recommendation: We recommend that the University review and revise their current procedures in place and provide training to employees within the grant and finance functions related ...

2024-007 Research and Development Cluster – Federal Assistance Listing Nos. 84.017 and 47.081 – Period of Performance Recommendation: We recommend that the University review and revise their current procedures in place and provide training to employees within the grant and finance functions related to the grant reconciliation and recording process to ensure expenses are reflected prior to the grant ending and recorded in the correct period on the SEFA. Explanation of disagreement with audit finding: There is no disagreement to the audit finding. Action taken in response to finding: Restricted Funds Accounting (RFA) team has restructured with new leadership and added all new staff. RFA will train new staff, develop and update policies and procedures, and automate processes within ERP systems, as appropriate. RFA is creating current and updated SOPS for each task and making sure the current staff is learning processes the correct way; this includes reconciliation and recording in the correct period. Name(s) of the contact person(s) responsible for corrective action: Director of Accounting, Tonya Cardwell. Planned completion date for corrective action plan: December 2026

View Audit 350927

Finding 544177 (2024-006)

Material Weakness 2024

Delaware State University

DE

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

2024-006 Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.063, 84.033 and 84.268 – Gramm-Leach-Bliley Act (GLBA) Recommendation: We recommend the University review is policies and procedures and update the information security plan to be GLBA compliant. Explanation o...

2024-006 Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.063, 84.033 and 84.268 – Gramm-Leach-Bliley Act (GLBA) Recommendation: We recommend the University review is policies and procedures and update the information security plan to be GLBA compliant. Explanation of disagreement with audit finding: There is no disagreement to the audit finding. Action taken in response to finding: The Division of Information Technology will implement a comprehensive user account deactivation procedure. The user account deactivation procedure will significantly reduce security risks, ensure compliance with regulatory requirements, and protect sensitive information from unauthorized access. Name(s) of the contact person(s) responsible for corrective action: Executive Director of Network Services, Russell Weaver & Vice President / CIO, Darrell McMillon Planned completion date for corrective action plan: June 2025

View Audit 350927

Finding 544176 (2024-005)

Significant Deficiency 2024

Delaware State University

DE

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

2024-005 Student Financial Assistance Cluster – CFDA Nos. 84.063, 84.033 and 84.268 – Credit Balances Recommendation: We recommend that the University reevaluate its process to ensure that credit balances on student accounts due to the application of title IV funds are refunded within 14 days. Expla...

2024-005 Student Financial Assistance Cluster – CFDA Nos. 84.063, 84.033 and 84.268 – Credit Balances Recommendation: We recommend that the University reevaluate its process to ensure that credit balances on student accounts due to the application of title IV funds are refunded within 14 days. Explanation of disagreement with audit finding: There is no disagreement to the audit finding. Action taken in response to finding: ERP (Banner) system was being used to generate reporting for credit balances. A glitch was discovered using this process due to application of payment. Student Accounts change the reporting method to Argos, which provided a more accurate and timely report of all credit balances regardless of the disbursement term. Name(s) of the contact person(s) responsible for corrective action: AVP of Student Accounts, Carold Boyer-Yancy & Senior Associate Director of Operations, Lindsay Sands Planned completion date for corrective action plan: December 2024

View Audit 350927

Finding 544175 (2024-004)

Significant Deficiency 2024

Delaware State University

DE

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2024-004 Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 – Outstanding Refund Checks Recommendation: We recommend the University review policies and procedures around outstanding student refund checks to ensure the checks are returned to the ED prior...

2024-004 Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 – Outstanding Refund Checks Recommendation: We recommend the University review policies and procedures around outstanding student refund checks to ensure the checks are returned to the ED prior to the 240-day deadline. Explanation of disagreement with audit finding: There is no disagreement to the audit finding. Action taken in response to finding: The Assistant Controller will implement review procedures for timely reconciliation of bank and ledger accounts & maintain an accurate listing of those discrepancies. This information will be timely shared with respective teams to address. Name(s) of the contact person(s) responsible for corrective action: Assistant Controller, Clifton Smith, II. Planned completion date for corrective action plan: July 2025

View Audit 350927

Finding 544140 (2024-005)

Significant Deficiency 2024

Washington Adventist University

MD

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Action taken in response to finding: Washington Adventist University will review Institutional charges used in R2T4 to ensure that all institutional charges used in R2T4 calculations are accurate and align with federal definitions. Regular training sessions will be conducted for staff involved in R...

Action taken in response to finding: Washington Adventist University will review Institutional charges used in R2T4 to ensure that all institutional charges used in R2T4 calculations are accurate and align with federal definitions. Regular training sessions will be conducted for staff involved in R2T4 process to ensure they understand the requirements and procedures and also implement a system of review calculations and R2T4 cases before submission. Name(s) of the contact person(s) responsible for corrective action: Alfred Taylor Planned completion date for corrective action plan: June 30, 2025

View Audit 350924

Finding 544138 (2024-002)

Material Weakness 2024

Washington Adventist University

MD

Student Financial Aid Internal Control / Segregation of Duties Cash Management § 200.303

Action taken in response to finding: Washington Adventist University (WAU) is evaluating its current internal control and will make the necessary improvements so as to assure accuracy and compliance with the laws and regulations applicable to WAU. Furthermore, WAU will map internal control to impro...

Action taken in response to finding: Washington Adventist University (WAU) is evaluating its current internal control and will make the necessary improvements so as to assure accuracy and compliance with the laws and regulations applicable to WAU. Furthermore, WAU will map internal control to improve segregation of duties where possible and follow the Committee of Sponsoring Organizations of the Treadway Commission best practices for small business. Name(s) of the contact person(s) responsible for corrective action: Alfred Taylor Planned completion date for corrective action plan: June 30, 2025.

View Audit 350924

Corrective Action Plans

Filters