Corrective Action Plans

Finding 517587 (2024-002)

Significant Deficiency 2024

Thomas College

ME

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Thomas College has refined internal reporting policies and procedures to confirm that student enrollment is reported accurately and in a timely manner. The College uses the National Student Clearinghouse as a data vendor for reporting to NSLDS. The College agrees the students were incorrectly report...

Thomas College has refined internal reporting policies and procedures to confirm that student enrollment is reported accurately and in a timely manner. The College uses the National Student Clearinghouse as a data vendor for reporting to NSLDS. The College agrees the students were incorrectly report to NSLDS. However, the student records were regularly updated with the National Student Clearinghouse, according to policies and procedures, NSC was not then transmitting some student records to NSLDS due to a conflict in data reported by a prior instituition concerning name and mismatched SSN. The College has identified the error within the National Student Clearinghouse (NSC). The following findings and corrective actions have been adopted: 1) Additional one on one training with the NSC has been completed to better understand the cause of the finding. The error that is preventing the release of information to NSLDS has been identified and steps required to resolve the error have been communicated. This training will expand to all Thomas College employees who oversee and process enrollment reporting. 2) Thomas College is closely monitoring the processing details from each submission file sent from the college to NSC to identify students not being sent from NSC to NSLDS. Thomas College is submitting the necessary, required paperwork for verification to the NSC, as needed; to verify the student's identify and information, an example of this documentation is an ISIR recorded provided by SFS. The NSC send an automated email to enrollment reporting staff when changes are made and a follow up email requesting additional information if needed. Once resolved, student are no longer shown on the transmission rejection list and are being sent to NSLDS.

View Audit 335602

Finding 517582 (2024-001)

None 2024

Thomas College

ME

Internal Control / Segregation of Duties Special Tests & Provisions

Thomas College has refined internal procedures to confirm that materials collected for the V4 verification grop are annotated properly. Additionally, the employee responsible for verification now has tenure within the office and is more familiar with financial aid regulations. The following findings...

Thomas College has refined internal procedures to confirm that materials collected for the V4 verification grop are annotated properly. Additionally, the employee responsible for verification now has tenure within the office and is more familiar with financial aid regulations. The following findings and corrective actions have been adopted: The Identity & Statement of Educational Purpose form was updated 03/2023 with a section, for the financial aid office to complete, that requests the employee report the specific identification provided, the date the identification was received, and the name of the employee the identification was received by.

View Audit 335602

Finding 517569 (2024-002)

Material Weakness 2024

City of Anita

IA

Internal Control / Segregation of Duties

We will continue to review our procedures and implement controls when possible.

View Audit 335580

Finding 517551 (2024-005)

Material Weakness 2024

Washington Parks Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335565

Finding 517539 (2024-007)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335561

Finding 517527 (2024-006)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335561

Finding 517500 (2024-005)

Material Weakness 2024

One City Schools, Inc.

WI

School Nutrition Programs Material Weakness Internal Control / Segregation of Duties

MATERIAL WEAKNESS 2024-005 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Nonprofit school food service fund Recommendation: Internal controls for accounting for nonprofit school food services funds should be implemented. A separate class in the accounting software should be u...

MATERIAL WEAKNESS 2024-005 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Nonprofit school food service fund Recommendation: Internal controls for accounting for nonprofit school food services funds should be implemented. A separate class in the accounting software should be utilized. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One City Schools did improve their accounting procedures in 2023-24 to begin using separate classes for food expenses and revenues. To further implement best practice One City Schools is utilizing guidance from DPI to identify and account for program versus nonprogram foods to ensure there is no unallowed profit made off the program. Written policies and procedures are being drafted and will be implemented. Name(s) of the contact person(s) responsible for corrective action: Janel Vertz, Finance Director Planned completion date for corrective action plan: June 2025 (with all fiscal year 2024-25 revenues and expenses retroactively evaluated and appropriately accounted for).

View Audit 335506

Finding 517499 (2024-004)

Material Weakness 2024

One City Schools, Inc.

WI

Material Weakness School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

MATERIAL WEAKNESS 2024-004 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Claiming Review Recommendation: One City Schools should implement appropriate internal controls for reviewing funding claims prior to submission. Explanation of disagreement with audit finding: There is ...

MATERIAL WEAKNESS 2024-004 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Claiming Review Recommendation: One City Schools should implement appropriate internal controls for reviewing funding claims prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One City Schools did improve their claims procedures in 2023-24. To further implement best practice, policies related to federal claims reviews were incorporated into the Federal Grants Procedural Manual. One City Schools also utilized guidance from DPI to implement meal counting and claiming policies and procedures including counting reimbursable meals, performing edit checks of counts, submitting site-based claims, and retaining appropriate documentation. Name(s) of the contact person(s) responsible for corrective action: Janel Vertz, Finance Director Planned completion date for corrective action plan: Completed

View Audit 335506

Finding 517492 (2024-002)

Significant Deficiency 2024

Georgian Court University

NJ

Special Tests & Provisions Student Financial Aid Reporting

Views of Responsible Officials: The Office of the Registrar had a significant decrease in staff who were experienced in the required reporting during this period. Also, we asked Ellucian staff, who support our Power Campus Student Information System and who were responsible for setting up the report...

Views of Responsible Officials: The Office of the Registrar had a significant decrease in staff who were experienced in the required reporting during this period. Also, we asked Ellucian staff, who support our Power Campus Student Information System and who were responsible for setting up the report, to review the reporting process and the coding generating the report itself for accuracy. At one point, the staff assigned to us were changed by Ellucian and so the process and report review were not completed in a timely manner. All these factors contributed to delay in reporting and old information being included. With new staffing in place now and having had training from National Student Clearinghouse, as well as working with a new group of Ellucian consultants who have reviewed the process and coding for the report, we are back on track with reporting. We expect that coding changes to the report that are being completed by Ellucian consultants will remove any incorrect data.

View Audit 335503

Finding 517487 (2024-001)

Significant Deficiency 2024

Georgian Court University

NJ

Special Tests & Provisions Internal Control / Segregation of Duties

Views of Responsible Officials: The University has experienced instability in the leadership role in Student Accounts over the past 4 years. The new Director of Student Accounts has been in this position since the end of 2023. The instability has caused inconsistencies in the review process for cred...

Views of Responsible Officials: The University has experienced instability in the leadership role in Student Accounts over the past 4 years. The new Director of Student Accounts has been in this position since the end of 2023. The instability has caused inconsistencies in the review process for credit balances. Moving forward credit balances will be reviewed for multiple terms, which will ensure that late disbursements and account adjustments for prior terms are incorporated into the review process for credit balances and they are completed within the 14-day time frame. In addition, GCU has already set up disbursement dates that coincide with the refund check processing dates. This has limited account adjustments that occur after disbursements take place. Our student information system lacks much functionality that would aid in the credit refund process. Beginning in 2025, we will be transitioning to another system that will have enhanced reporting capability to better comply with regulations regarding the return of credit balances. The Director of Student Accounts is committed to working collectively with her team and the Office of Financial Aid to immediately identify credit balances on a timely basis.

View Audit 335503

Finding 517443 (2024-003)

Significant Deficiency 2024

School District of Clear Lake

WI

Reporting School Nutrition Programs Significant Deficiency

The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also r...

The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims. Person Responsible: Chris Petersen, Superintendent Anticipated Completion Date: Ongoing

View Audit 335406

Finding 517413 (2024-001)

Material Weakness 2024

Pierce City School District R-Vi

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN August 12, 2024 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action...

CORRECTIVE ACTION PLAN August 12, 2024 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Matthew Street, Superintendent Pierce City School District R-VI 300 N Myrtle Street Pierce City, MO 65723 (417) 476-2555 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2024-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Matthew Street, Superintendent Pierce City School District R-VI

View Audit 335377

Finding 517340 (2024-003)

Significant Deficiency 2024

Housing Authority of the City of Marianna

AR

Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties

We were not aware of the requirement to include the required prevailing wage rate clause in every contract greater than $2,000. We will ensure the required clause is included in all construction contracts greater than $2,000.

View Audit 335343

Finding 517339 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Marianna

AR

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

We will review tenant’s files for the deficiencies identified above and implement new internal control procedures to correct these conditions. We will also provide increased supervision and training over this area. We anticipate a complete resolution of this type of error by February 28, 2025.

View Audit 335343

Finding 517338 (2024-001)

Material Weakness 2024

Housing Authority of the City of Marianna

AR

Internal Control / Segregation of Duties Reporting

We will review our policies and procedures regarding classification of expenditures. We will also enforce our capitalization policy for all tangible assets purchased with a useful life exceeding one year.

View Audit 335343

Finding 517319 (2024-001)

Material Weakness 2024

Verona R-Vii School District

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN September 10, 2024 U.S. DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Verona School District R-VII respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the correc...

CORRECTIVE ACTION PLAN September 10, 2024 U.S. DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Verona School District R-VII respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Melody Whitehead, Superintendent Verona School District R-VII 101 E Ella Street Verona, MO 65734 (417) 498-2274 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2024-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Melody Whitehead, Superintendent Verona School District R-VII

View Audit 335330

Finding 517312 (2024-001)

Significant Deficiency 2024

Tarboro Redevelopment Commission

NC

Eligibility HUD Housing Programs Reporting

Correctivee Action Plan For the Year Ended March 31, 2024 Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Thomas R. Green Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications...

Correctivee Action Plan For the Year Ended March 31, 2024 Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Thomas R. Green Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 335324

Finding 517309 (2024-004)

Significant Deficiency 2024

Williamston Housing Authority

NC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and ...

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately.

View Audit 335313

Finding 517307 (2024-003)

Significant Deficiency 2024

Williamston Housing Authority

NC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the N/C S/R Section 8 program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-...

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the N/C S/R Section 8 program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately.

View Audit 335313

Finding 517305 (2024-003)

Material Weakness 2024

Saguache County Community Council, Inc.

CO

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness

Finding 2024-003 Allowable Cost Principals Recommendations: The Organization should develop a system of internal control over compliance including a review process to ensure that expenses are properly documented prior to their payment and the support is retained for a sufficient amount of time. Act...

Finding 2024-003 Allowable Cost Principals Recommendations: The Organization should develop a system of internal control over compliance including a review process to ensure that expenses are properly documented prior to their payment and the support is retained for a sufficient amount of time. Action in response to finding: The Organization will review the financial close process to determine if additional controls can be implemented in the process. New process will be in place for statements to have a detailed report of purchases to accompany the statements.

View Audit 335312

Finding 517243 (2024-011)

Material Weakness 2024

Union County School District #23

OR

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

The District will improve internal controls by incorporating the involvement of a grant manager who is knowledgeable of grant requirements to approve expenditures.

View Audit 335260

Finding 517242 (2024-010)

Material Weakness 2024

Union County School District #23

OR

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

The District will improve internal controls by incorporating the involvement of a grant manager who is knowledgeable of grant requirements to approve expenditures.

View Audit 335260

Finding 517235 (2024-003)

Significant Deficiency 2024

Columbia Village

MN

Questioned Costs HUD Housing Programs Significant Deficiency

Management will make an additional deposit during the fiscal year ending September 30, 2025, in addition to the 12 required deposits to ensure the replacement reserve account is properly funded and in accordance with the HUD regulatory agreement.

View Audit 335234 Questioned Costs: $1

Finding 517234 (2024-002)

Significant Deficiency 2024

Columbia Village

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management will review the policies and procedures currently in place relating to the retainment of journal entry support to ensure that all supporting documentation for entries made to the general ledger are kept validating the accuracy and purpose of journal entries.

View Audit 335234

Finding 517233 (2024-001)

Material Weakness 2024

Columbia Village

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Management will continue to rely on their independent certified public accountant for assistance with their financial statement preparation.

View Audit 335234

Corrective Action Plans

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