Corrective Action Plans

Finding 503874 (2024-002)

Material Weakness 2024

MD

Eligibility Reporting Internal Control / Segregation of Duties

1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely...

1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely.

View Audit 326215

Finding 503871 (2024-002)

Material Weakness 2024

Mount David Housing, Inc.

ME

Questioned Costs HUD Housing Programs Reporting

2. Finding 2024-002: a. Comments on the Finding: We concur with the recommendation; management will make deposits to the replacement reserve account and that accounting staff be trained on the requirement to make monthly deposits into the replacement reserve account and that management monitor acco...

2. Finding 2024-002: a. Comments on the Finding: We concur with the recommendation; management will make deposits to the replacement reserve account and that accounting staff be trained on the requirement to make monthly deposits into the replacement reserve account and that management monitor account funding to ensure all required deposits have been made on time. b. Action(s) Taken on the Finding: We will make the delinquent deposits to the replacement reserve account by October 31, 2024. We will implement staff training on the requirement to make monthly deposits into the replacement reserve account and we will implement processes to monitor account funding to ensure all required deposits have been made on time by December 31, 2024.

View Audit 326202 Questioned Costs: $1

Finding 503870 (2024-001)

Material Weakness 2024

Mount David Housing, Inc.

ME

Reporting Internal Control / Segregation of Duties

1. Finding 2024-001: a. Comments on the Finding: We concur that material audit adjustments related to receivables, revenues, prepaid assets, accounts payable, accrued liabilities, and expenses were needed in order to present the financial statements in accordance with generally accepted accounting ...

1. Finding 2024-001: a. Comments on the Finding: We concur that material audit adjustments related to receivables, revenues, prepaid assets, accounts payable, accrued liabilities, and expenses were needed in order to present the financial statements in accordance with generally accepted accounting principles, and are in agreement with the recommendations to implement staff training on monthly and annual procedures over financial close and reporting. b. Action(s) Taken on the Finding: We have posted the adjustments recommended by the auditors and management will implement the following control: • Conduct staff training on monthly and annual procedures over financial close and reporting by December 31, 2024.

View Audit 326202

Finding 503863 (2024-001)

Significant Deficiency 2024

Allegan Public Schools

MI

Subrecipient Monitoring School Nutrition Programs Significant Deficiency

Allegan Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2024 District Contact Person: Amy Christman, Director of Finance and Ope...

Allegan Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2024 District Contact Person: Amy Christman, Director of Finance and Operations Finding 2024-001: Considered a significant deficiency in internal control over compliance. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. Action to be Taken: Management agrees with the finding and had already changed procedures during the school year to better track and claim meals.

View Audit 326200

Finding 503859 (2024-001)

Significant Deficiency 2024

Cci Apartment Corporation

MO

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Finding Audit procedures identified $12,319 in funds transferred out of the residual receipts account without the approval from HUD. Withdrawals from the residual receipts account may be made only for project purposes and with the approval of HUD (24 CFR section 891.400(e)). Corrective Action Plan M...

Finding Audit procedures identified $12,319 in funds transferred out of the residual receipts account without the approval from HUD. Withdrawals from the residual receipts account may be made only for project purposes and with the approval of HUD (24 CFR section 891.400(e)). Corrective Action Plan Management will review the policies and procedures in place for all requirements and will implement changes to ensure applicable federal compliance requirements will be met going forward. The residual receipts fund were used to repay an outstanding loan loss payable to Life Unlimited, Inc. Management has recorded a receivable for this amount as of June 30, 2024 and has requested that the funds be returned to the Corporation. Person Responsible for Implementation: Brain Watson, Chief Financial Officer. Telephone (816) 474-3026 ext. 1153, Email bwatson@luinc.org Implementation Date: Implementation of the corrective action plan will begin immediately. The funds have been returned to the Corporation and management will begin the process to obtain HUD approval for withdrawal of funds from the residual receipts account.

View Audit 326176

Finding 503847 (2024-001)

Significant Deficiency 2024

Great Falls Housing Authority

MT

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Planned Corrective Action: The Authority will have all tenant files reviewed after an annual to ensure accuracy of documentation and the files. The Program Supervisor will receive a list of all annuals each Leasing Specialist will be doing for the month. The Supervisor will have a checklist that the...

Planned Corrective Action: The Authority will have all tenant files reviewed after an annual to ensure accuracy of documentation and the files. The Program Supervisor will receive a list of all annuals each Leasing Specialist will be doing for the month. The Supervisor will have a checklist that they will verify and sign off on that all files are complete and in compliance with necessary requirements.

View Audit 326143

Finding 503820 (2024-001)

Significant Deficiency 2024

Charlevoix Public Schools

MI

Eligibility HUD Housing Programs School Nutrition Programs

This finding is due to the District not having the proper controls in place to prevent, detect, or correct incomplete applications and incorrect eligibility guideline thresholds for the Household Application for Free and Reduced Priced School Meals. This was the first full year for the District’s n...

This finding is due to the District not having the proper controls in place to prevent, detect, or correct incomplete applications and incorrect eligibility guideline thresholds for the Household Application for Free and Reduced Priced School Meals. This was the first full year for the District’s new Food Service Director, and she was unaware that the income level guidelines for eligibility were not already updated in Meal Magic at the start of the school year. The District is now aware that this is a manual change that needs to be made on an annual basis prior to the start of the next school year. The District is implementing additional procedures to ensure that applications are filled out completely and that the eligibility income thresholds are updated annually before any applications are processed. The persons responsible for the corrective action are Tamie Gillespie, the Food Service Director, and Dina Schmidt, the Business Manager. The anticipated completion date of the corrective action plan is immediate. The plan for monitoring adherence is the Food Service Director will ensure that eligibility income level guidelines are properly input each year and monitor each application to ensure they are complete.

View Audit 326120

Finding 503819 (2024-001)

Significant Deficiency 2024

City of Berea

KY

Cash Management Internal Control / Segregation of Duties

The City has already made contact with the funding source to discuss next steps for remediation. The City has brought the issue to the attention of the third-party who prepares grant draw requests for the Owsley Fork Reservoir project. For future draw requests, the project manager will reconcile the...

The City has already made contact with the funding source to discuss next steps for remediation. The City has brought the issue to the attention of the third-party who prepares grant draw requests for the Owsley Fork Reservoir project. For future draw requests, the project manager will reconcile the costs included in the request with the financial accounting system prior to submission of the request. The project manager will ensure reimbursement requests are prepared and submitted at regular intervals. The finance department will match project expenditures to grant revenue received.

View Audit 326106

Finding 503803 (2024-004)

Material Weakness 2024

Prattsburgh Central School

NY

Internal Control / Segregation of Duties

Adjusting Journal Entries and Required Disclosures to the Financial Statements Year ended June 30, 2024 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and ...

Adjusting Journal Entries and Required Disclosures to the Financial Statements Year ended June 30, 2024 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Mr. Kory Bay (Superintendent) will continue to review and approve the proposed adjusting journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2025.

View Audit 326105

Finding 503775 (2024-005)

Significant Deficiency 2024

Edwardsburg Public Schools

MI

Cash Management Reporting School Nutrition Programs

Auditor Description of Condition and Effect. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. As a result of this condition, the District...

Auditor Description of Condition and Effect. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Auditor recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. Corrective Action. The District will implement a thorough review process of entered data prior to certification of claims data. The District will also implement a secondary review of claims data that will be done by a District finance department staff to ensure proper claims data. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025

View Audit 326057

Finding 503774 (2024-004)

Significant Deficiency 2024

Edwardsburg Public Schools

MI

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Auditor Description of Condition and Effect. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. As a result of this condition, the District was exposed to the risk that disbursements of federal...

Auditor Description of Condition and Effect. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. As a result of this condition, the District was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Auditor Recommendation. We recommend that the District verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. Corrective Action. The District will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025

View Audit 326057

Finding 503773 (2024-003)

Significant Deficiency 2024

Edwardsburg Public Schools

MI

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency

Auditor Description of Condition and Effect. Throughout the year journal entries were posted without independent approval. As a result of this condition, the District is exposed to an increased risk that misstatements or misappropriations might occur and not be detected by management in a timely ma...

Auditor Description of Condition and Effect. Throughout the year journal entries were posted without independent approval. As a result of this condition, the District is exposed to an increased risk that misstatements or misappropriations might occur and not be detected by management in a timely manner. Auditor Recommendation. We recommend that the District's journal entries be independently reviewed, signed and dated, as evidence of this control. Corrective Action. The District will implement a new procedure to ensure each journal entry goes through a review process before being posted. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025

View Audit 326057

Finding 503767 (2024-002)

Material Weakness 2024

The School District of the City of Harper Woods

MI

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2024-002 – Material Weakness & Material Noncompliance – Special Tests and Provisions related to the Education Stabilization Fund, Assitance Listing Number 84.425U, Award Number 213713/2122 Corrective Action The District’s Chief Financial Team in coordination with the financial consultants w...

Finding 2024-002 – Material Weakness & Material Noncompliance – Special Tests and Provisions related to the Education Stabilization Fund, Assitance Listing Number 84.425U, Award Number 213713/2122 Corrective Action The District’s Chief Financial Team in coordination with the financial consultants will continue to tighten procedures relating to grant expenditures as well as include prevailing wage language in any construction projects that are paid with federal funds. This correction will be completed by 6/30/25.

View Audit 326047 Questioned Costs: $1

Finding 503762 (2024-001)

Significant Deficiency 2024

McKinley Ii, Inc.

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 were improperly charged to the Project during the year ended June 30, 2024...

Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 were improperly charged to the Project during the year ended June 30, 2024. This Project and a separate Project are located on the same street which contributed to the error. The Finance team currently reviews and will continue to review invoices charged to each Project to ensure invoices are charged to the proper Project. Contact person responsible for corrective action – Brian Grundy Completion Date – September 30, 2024

View Audit 326031

Finding 503761 (2024-001)

Significant Deficiency 2024

Ada S. McKinley Community Services, Inc. Group Homes

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 which should have been charged to this Project were improperly charged to a s...

Statement of Condition - Expenditures totaling $9,250 were improperly charged to the improper Project during the year ended June 30, 2024. Planned Corrective Action - We concur with the finding expenditures totaling $9,250 which should have been charged to this Project were improperly charged to a separate Project during the year ended June 30, 2024. This Project and the separate Project are located on the same street which contributed to the error. The Finance team currently reviews and will continue to review invoices charged to each Project to ensure invoices are charged to the proper Project. Contact person responsible for corrective action – Brian Grundy Completion Date – September 30, 2024

View Audit 326028

Finding 503753 (2024-003)

Significant Deficiency 2024

Prairie Inn Corporation

ND

Cash Management HUD Housing Programs Significant Deficiency

Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities, Federal Assistance Listing #14.181 Finding Summary: The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. Th...

Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities, Federal Assistance Listing #14.181 Finding Summary: The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. The Corporation did not have the deposit amount determined timely enough to have the project funds deposited within 60 days of the fiscal year end. Corrective Action Plan: We will implement controls to ensure the required amount of project fund are deposited within 60 days following the end of the fiscal year. Responsible Individual: Josh Plecity, Finance Director Anticipated Completion Date: 12/31/2024

View Audit 326009

Finding 503751 (2024-001)

Significant Deficiency 2024

The Village of Brush Park Manor Paradise Valley

MI

Questioned Costs Internal Control / Segregation of Duties Eligibility

Finding Number: 2024-001 Condition: The Organization failed to maintain the proper EIV and tenant file documentation Planned Corrective Action: Management has acknowledges the significant deficiency in internal control over compliance and will implement proper procedures and controls to ensure EIV i...

Finding Number: 2024-001 Condition: The Organization failed to maintain the proper EIV and tenant file documentation Planned Corrective Action: Management has acknowledges the significant deficiency in internal control over compliance and will implement proper procedures and controls to ensure EIV is properly utilized and tenant file information is properly maintained to support tenant eligibility. Contact person responsible for corrective action: Bruce Blalock Anticipated Completion Date: 12/31/24

View Audit 326005 Questioned Costs: $1

Finding 503749 (2024-001)

Significant Deficiency 2024

Sarasota Housing Authority

FL

Questioned Costs HUD Housing Programs Significant Deficiency

Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers program and has implemented internal control procedures that will ensure compliance of federal regulations. Prepared by: Ana Mejia – HC...

Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers program and has implemented internal control procedures that will ensure compliance of federal regulations. Prepared by: Ana Mejia – HCV Director Description Problem #1: The HCV department has had an Audit’s finding in the inspections department due to inspections not completed within the required timeframe. Description Problem #2: The HCV department has had an Audit finding in the inspection department due to not placing units on abatement after failing two inspections. Cause Analysis: When the inspector completes an inspection, the Case Managers receive a notification from PHAWEB. These notifications were missed due to the case managers receiving several notifications for different reasons, and the notifications did not specify to a second failed inspection. Therefore, these were easy to miss. 1. The inspector was not required to copy Director alerting of upcoming abatement; therefore, providing a copy of the 2nd failed letter to anyone as a form of check and balances. 2. The Inspector was given the task of scheduling his own inspections and sending notifications to both participants and owners without proper training. This task is very time-consuming and requires ample time to be able to process and schedule inspections, this caused the inspector to miss and not schedule some of the units. Corrective Action Steps: • Print the following reports monthly: ▪ PHA-WEB: Annual/Biennial/ Triennial Inspection Status Report. ▪ REAC: SEMAP Indicators report for Indicator 12 (Annual Inspections). ▪ PIC Reports. • The HCV inspector will no longer schedule and send inspection letters. That has been assigned to another HCV employee. • Review these reports and investigate any late inspections to determine the reason inspection (s) has not been completed, (example: participant is moving, participant has moved, participant has ported out of jurisdiction, or participant is terminated from the program). • Schedule inspections that are due if not scheduled already. • The Inspector will provide the HCV Director and the assigned Case Manager with a copy of the 2nd Failed letter. • The Case Manager will place payment on hold. • The HCV Director will inform the Landlord Liaison to contact owners to discuss the upcoming abatement. • The HCV Director placed a reminder under tasks for end of month to follow up and verify hold is placed and/or inspection has not passed. Person responsible: HCV Director and any staff assigned by the HCV Director. William Russell, Chief Executive Officer, will be responsible to implement this corrective action by March 31, 2025.

View Audit 325989 Questioned Costs: $1

Finding 503748 (2024-001)

Significant Deficiency 2024

Catholic Charities of Dallas, Inc.

TX

Internal Control / Segregation of Duties Reporting

The internal control deficiency noted is related to the 2023-2024 Resettlement Program required compliance reporting of program activity. There were various situations last year where the program did not make sure the reports were keyed into the MRIS system by the due date. To prevent the noncomplia...

The internal control deficiency noted is related to the 2023-2024 Resettlement Program required compliance reporting of program activity. There were various situations last year where the program did not make sure the reports were keyed into the MRIS system by the due date. To prevent the noncompliance in the future the following actions will be taken: The R&P team has establisthed a delegate to submit the report in any event the R&P specialist is out on leave to avoid any delays. The reception and placement team has created quarterly calender reminders for the R&P team to submit the report. The reception and placement team has created quarterly calander reminders for the accounting team to approve the report after approval by either the Director Refugee Services or Chief Service Officer. R&P will make it a priority to communicate with accounting when the submission of the report has been completed and then confirm approval with accounting to bridge any gaps of communication. Name of Person Responsible: LeAnn Richburg, CFO, Anticipated Completion Date: June 30, 2025 Signed, Leann Richburg 10/23/24

View Audit 325986

Finding 503741 (2024-001)

Significant Deficiency 2024

Evergreen Terrace, Inc.

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Name of auditee: Evergreen Terrace, Inc. HUD auditee identification number: 074-EE016 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current...

Name of auditee: Evergreen Terrace, Inc. HUD auditee identification number: 074-EE016 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: Statement of condition # 2024-001: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within nine months after the fiscal period end date on March 31, 2024. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024.

View Audit 325975

Finding 503739 (2024-001)

Significant Deficiency 2024

Diamond Heights, Inc.

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Name of auditee: Diamond Heights, Inc. HUD auditee identification number: 074-EE034 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current F...

Name of auditee: Diamond Heights, Inc. HUD auditee identification number: 074-EE034 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2024-001: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within nine months after the fiscal period end date on March 31, 2024. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024.

View Audit 325974

Finding 503737 (2024-001)

Significant Deficiency 2024

Fairmount Park Senior Housing, Inc.

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Name of auditee: Fairmount Park Senior Housing, Inc. HUD auditee identification number: 074-EE030-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-2...

Name of auditee: Fairmount Park Senior Housing, Inc. HUD auditee identification number: 074-EE030-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2024-001: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within nine months after the fiscal period end date on March 31, 2024. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024.

View Audit 325973

Finding 503735 (2024-001)

Significant Deficiency 2024

Riverside Gardens, Inc.

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Name of auditee: Riverside Gardens, Inc. HUD auditee identification number: 074-EE008 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Curren...

Name of auditee: Riverside Gardens, Inc. HUD auditee identification number: 074-EE008 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2024-001: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within nine months after the fiscal period end date on March 31, 2024. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024.

View Audit 325972

Finding 503661 (2024-003)

Significant Deficiency 2024

Dunwoody College of Technology

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: Ther...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since uncovering this concern, the College is actively working with our third-party vendor (NSC) and our reporting team to resolve the technical issues that caused the errors. We have corrected the dates in NSLDS for the affected students. We have added an additional audit of data submitted to NSC and in NSLDS to rectify any technical errors within the required timeframe. Name of the contact person responsible for corrective action: Jaz Hofbauer, Registrar Planned completion date for corrective action plan: This process is in place for the 2024-2025 academic year.

View Audit 325860

Finding 503657 (2024-002)

Significant Deficiency 2024

Dunwoody College of Technology

MN

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College evaluate the transfer students’ status each semester. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: T...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College evaluate the transfer students’ status each semester. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The student affected by this deficiency gave erroneous information about attendance at another college in the same year as their intent to begin at Dunwoody. The processor failed to follow protocol to check for a transcript in NSLDS. The student had only used some of their loan eligibility at the previous institution in the fall semester, so we returned $5,250 in direct loan funds for this student. The student correctly retained the remaining $4,250 for the spring semester at Dunwoody. The total over award was not $9,500 but $5,250. Going forward, the financial aid counselors will be vigilant to search out every student in NSLDS before issuing the student any additional funding. There is now a check and balance in place that will catch anything the financial aid counselor might miss. Name of the contact person responsible for corrective action: Margaret Price, Director of Financial Aid Planned completion date for corrective action plan: This process is in place for the 2024-2025 academic year.

View Audit 325860 Questioned Costs: $1

Corrective Action Plans

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