Corrective Action Plans

Finding 544567 (2024-001)

Significant Deficiency 2024

Coosa Valley Regional Services and Development Corporation

GA

Internal Control / Segregation of Duties Cash Management Reporting

2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...

2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregating certain duties is not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 351166

Finding 544471 (2024-001)

Significant Deficiency 2024

American International College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: In March of 2024, the College created a policy that implemented scheduled disbursement dates to ensure the timely recording of disbursement dates. The finding for June 30, 2024, single audit occurred before the new policy was in effect. The number of findings also decreased...

Corrective Action Plan: In March of 2024, the College created a policy that implemented scheduled disbursement dates to ensure the timely recording of disbursement dates. The finding for June 30, 2024, single audit occurred before the new policy was in effect. The number of findings also decreased, and students audited after the corrective action was put into place were done correctly. To continue to mitigate this from occurring in the future, the College has implemented a report that will show differences in the date Direct Student Loan funds are disbursed in Powerfaids versus the date the funds are applied to a student’s ledger, and date shown as disbursed in COD. All differences will be investigated and rectified on a biweekly basis. Timeline for Implementation of Corrective Action Plan: Implemented in March 2024 Contact Person Lynn Comtois Director of Financial Aid

View Audit 351150

Finding 544468 (2024-006)

Significant Deficiency 2024

Housing Authority of the City of Greensboro

NC

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

2024-006 ALN 14.850 – Public Housing Operating Fund – Special Test – Depository Agreements The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian All...

2024-006 ALN 14.850 – Public Housing Operating Fund – Special Test – Depository Agreements The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2025

View Audit 351142

Finding 544467 (2024-005)

Significant Deficiency 2024

Housing Authority of the City of Greensboro

NC

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

2024-005 ALN 14.850 – Public Housing Operating Fund – Special Test - Waiting List The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Execu...

2024-005 ALN 14.850 – Public Housing Operating Fund – Special Test - Waiting List The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2025

View Audit 351142

Finding 544465 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Greensboro

NC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles HUD Housing Programs

2024-002 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Bonus/Incentive Payments The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristi...

2024-002 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Bonus/Incentive Payments The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2025

View Audit 351142

Finding 544464 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Greensboro

NC

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-001 ALN 14.850 – Public Housing Operating Fund - Eligibility The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Pr...

2024-001 ALN 14.850 – Public Housing Operating Fund - Eligibility The Executive Director agrees with the finding as listed in the Schedule of Findings and Responses and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2025

View Audit 351142

Finding 544459 (2024-002)

Significant Deficiency 2024

Community Clinic of Maui, Inc.

HI

Special Tests & Provisions Subrecipient Monitoring Eligibility

Federal Award Findings and Questioned Costs: Finding 2024.002 - Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken Mana...

Federal Award Findings and Questioned Costs: Finding 2024.002 - Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken Management recently migrated their electronic health records from AthenaPractice and Dentrix to EPIC. EPIC is programmed to calculate the sliding fee discount based upon the Family Size and Income that is entered into the system, unlike Dentrix which did not have this capability. In addition, monthly audits are conducted by the Billing Department to ensure that the supporting documentation matches the information entered into EPIC. If there are any question regarding this plan, please e-mail Monique van der Aa at monique@ccmaui.org. Sincerely, Monique van der Aa Chief Financial Officer

View Audit 351137

Finding 544454 (2024-004)

Significant Deficiency 2024

Ivy Tech Community College of Indiana

IN

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

FINDING 2024-004 (Auditor Assigned Reference Number) Finding Subject: TRIO – Special Tests and Provisions – Core Curriculum in the Upward Bound Program Contact Person Responsible for Corrective Action: Nichole Stitt, AVP Sponsored Programs Contact Phone Number and Email Address: 317-921-4800 ext. ...

FINDING 2024-004 (Auditor Assigned Reference Number) Finding Subject: TRIO – Special Tests and Provisions – Core Curriculum in the Upward Bound Program 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 Special Test and Provisions – Core Curriculum Instruction in the Upward Bound Program requirements. Anticipated Completion Date: The projected date of completion for the CAP mentioned above is June 30, 2025.

View Audit 351125

Finding 544452 (2024-003)

Material Weakness 2024

Ivy Tech Community College of Indiana

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

Corrective Action Plans

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