Corrective Action Plans

Finding 509716 (2024-002)

Significant Deficiency 2024

Crown College

MN

Student Financial Aid Reporting Significant Deficiency

National Student Loan Data System (NSLDS) Enrollment Reporting Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accur...

National Student Loan Data System (NSLDS) Enrollment Reporting Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the College review its reporting procedures to ensure that 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: The Financial Aid Office will further collaborate and expand procedures with the Registrar office to continue to ensure that we meet the Code of Federal Regulations, 34 CFR 685.309 that requires enrollment status changes to be reported to NSLDS within 30 days or 60 days if scheduled enrollment transmission will be sent within 60 days. Specifically, adjusting procedure to ensure that all 0.0 GPA students due to F grade are reported. Name(s) of the contact person(s) responsible for corrective action: Alyssa Gillette Planned completion date for corrective action plan: November 30, 2024

View Audit 329373

Finding 509710 (2024-003)

Significant Deficiency 2024

University of Dubuque

IA

Subrecipient Monitoring Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303

Finding: The University has not created or implemented a comprehensive information security policy. Corrective Actions Taken or Planned: These policies are currently in place and regularly practiced. Currently the University of Dubuque is in the process of formally writing up a comprehensive securi...

Finding: The University has not created or implemented a comprehensive information security policy. Corrective Actions Taken or Planned: These policies are currently in place and regularly practiced. Currently the University of Dubuque is in the process of formally writing up a comprehensive security policy. Person Responsible: Teresa Brahm, TBrahm@dbq.edu Anticipated completion date: 10/01/2024

View Audit 329370

Finding 509701 (2024-005)

Material Weakness 2024

Madison-Carver 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:1. 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:1. 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.2. All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested

View Audit 329351

Finding 509691 (2024-007)

Material Weakness 2024

Cornerstone Jefferson-Douglass Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

Condition - The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2023. Planned Corrective Action - The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI number...

Condition - The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2023. Planned Corrective Action - The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy's side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the future. Anticipated Completion Date: November 15, 2024 Point of Contact: Mary Ann Johnson

View Audit 329348

Finding 509689 (2024-005)

Material Weakness 2024

Cornerstone Jefferson-Douglass Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Condition - During our testing for Reporting, it was noted that 2 out of 2 reports selected for testing did not have evidence of review and approval. Planned Corrective Action: Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbur...

Condition - During our testing for Reporting, it was noted that 2 out of 2 reports selected for testing did not have evidence of review and approval. Planned Corrective Action: 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: 1. 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. 2. All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested. Anticipated Completion Date: December 1, 2024 Point of Contact: Mary Ann Johnson

View Audit 329348

Finding 509679 (2024-001)

Material Weakness 2024

Marshall Public Schools

MI

Questioned Costs Procurement, Suspension & Debarment Material Weakness

2024-001 – Special Tests and Provisions – Wage Rate Requirements (repeat). U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D, 84.425U and 84.425W); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect:...

2024-001 – Special Tests and Provisions – Wage Rate Requirements (repeat). U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D, 84.425U and 84.425W); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing that was subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. In addition, another contract selected for testing had the Wage Rate Requirements required provision, however, the District was unable to obtain the required certified payrolls. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bidding and/or proposal process. Responsible Person: Rebecca Jones, Superintendent and Kendra Leib, Director of Finance. Anticipated Completion Date: June 30, 2025.

View Audit 329336 Questioned Costs: $1

Finding 509659 (2024-001)

Significant Deficiency 2024

Austin Public Schools

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, and 10.559 – Suspension & Debarment Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement...

Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, and 10.559 – Suspension & Debarment Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Food Service Director will search the Sam.Gov website before contracting with vendors for $25,000 and over, in the future to verify the entity is not suspended or debarred. Name(s) of the contact person(s) responsible for corrective action: Todd Lechtenberg, Executive Director of Finance & Operations Planned completion date for corrective action plan: June 30, 2025

View Audit 329290

Finding 509648 (2024-002)

Significant Deficiency 2024

Montgomery County Chamber of Commerce, Inc.

MD

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Views of Responsible Officials: MCCC and Affiliate have implemented a system through their payroll processor beginning the payroll cycle of 9/23/24 to 10/06/24. This includes notification to the manager’s that their staff’s timesheet has been submitted which requires their approval in iSolve. The un...

Views of Responsible Officials: MCCC and Affiliate have implemented a system through their payroll processor beginning the payroll cycle of 9/23/24 to 10/06/24. This includes notification to the manager’s that their staff’s timesheet has been submitted which requires their approval in iSolve. The unapproved payroll register issues resulted from a transition in staff. Starting November 2023, the issue has been resolved.

View Audit 329265

Finding 509642 (2024-001)

Significant Deficiency 2024

Susquehanna University

PA

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

Management agrees with the finding and the recommendations made by the auditor. Over the next thirty days Management will analyze the enrollment reporting control environment including (but not limited to) how enrollment status effective dates, for students who withdrawal after the completion of the...

Management agrees with the finding and the recommendations made by the auditor. Over the next thirty days Management will analyze the enrollment reporting control environment including (but not limited to) how enrollment status effective dates, for students who withdrawal after the completion of the semester, are identified and accounted for by Management. Within forty-five days, Management will implement enhanced enrollment reporting processes to ensure accurate and timely enrollment statuses are reported to NSLDS in compliance with federal regulations.

View Audit 329238

Finding 509610 (2024-006)

Significant Deficiency 2024

Concordia University, St. Paul

MN

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

Student Financial Assistance Cluster– 84.038 – Federal Perkins Loans Recommendation: We recommend that the University implement a procedure with the third-party servicer to ensure that its Title IV compliance report is completed in a timely manner so that the University can perform the necessary due...

Student Financial Assistance Cluster– 84.038 – Federal Perkins Loans Recommendation: We recommend that the University implement a procedure with the third-party servicer to ensure that its Title IV compliance report is completed in a timely manner so that the University can perform the necessary due diligence. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For 22-23, the third-party servicer provided the compliance report in March 2024. For 23-24, the third-party servicer states the report should be available by the end of December 2024. Name(s) of the contact person(s) responsible for corrective action: Michael Dorner Planned completion date for corrective action plan: Already in place

View Audit 329180

Finding 509609 (2024-005)

Significant Deficiency 2024

Concordia University, St. Paul

MN

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

Student Financial Assistance Cluster– Assistance Listing No. Various Recommendation: We recommend the University review its current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded with...

Student Financial Assistance Cluster– Assistance Listing No. Various Recommendation: We recommend the University review its current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: An internal tracker has been created for the entire team to report why a credit balance is not released to the student; and to monitor what steps are still needed to take to clear and release the credit balance. This will allow staff and the Financial Aid Director to quickly assist when staff is unexpectedly out of the office and connect with the necessary departments. Name(s) of the contact person(s) responsible for corrective action: Amanda McCaughan Planned completion date for a corrective action plan: Put into place November 2024

View Audit 329180 Questioned Costs: $1

Finding 509603 (2024-004)

Significant Deficiency 2024

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster– Assistance Listing No. Various Recommendation: We recommend the University review its current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded with...

Student Financial Assistance Cluster– Assistance Listing No. Various Recommendation: We recommend the University review its current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: An internal tracker has been created for the entire team to report why a credit balance is not released to the student; and to monitor what steps are still needed to take to clear and release the credit balance. This will allow staff and the Financial Aid Director to quickly assist when staff is unexpectedly out of the office and connect with the necessary departments. Name(s) of the contact person(s) responsible for corrective action: Amanda McCaughan Planned completion date for a corrective action plan: Put into place November 2024

View Audit 329180 Questioned Costs: $1

Finding 509600 (2024-003)

Significant Deficiency 2024

Concordia University, St. Paul

MN

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

Student Financial Assistance Cluster– Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...

Student Financial Assistance Cluster– Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A report was created in response to 2022-001 that pulls all students to verify no R2T4 are missed, it was put into place and pulled at the end of the semester. This did catch the 5 students, however, instead of running at the end of the semester, it now runs every 30 days to make sure students are processed within 45 days. Name(s) of the contact person(s) responsible for corrective action: Amanda McCaughan Planned completion date for a corrective action plan: The new process started in August 2024

View Audit 329180

Finding 509588 (2024-001)

Significant Deficiency 2024

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster– Assistance Listing No. Various Recommendation: We recommend the University 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: Th...

Student Financial Assistance Cluster– Assistance Listing No. Various Recommendation: We recommend the University 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. Registrar's Office did note that while nine students were flagged within the audit review, the final report does include an additional 18 students who were not brought to the attention of the Registrar’s Office during the audit. Action taken in response to finding: The Registrar's Office worked with the National Student Clearinghouse to identify new errors with CIP code rejects. We have now updated the curriculum in our SIS to eliminate the error and review the reject report for this specific error. The Registrar's Office will modify the report schedule with the National Student Clearinghouse to every three weeks to assist NSLDS with more time to update their website to align with compliance timelines. The National Student Clearinghouse records show the submission timeline. Name(s) of the contact person(s) responsible for corrective action: Lynn Lundquist Planned completion date for a corrective action plan: The new process started in August 2024

View Audit 329180

Finding 509367 (2024-003)

None 2024

Southern Virginia University

VA

Student Financial Aid Eligibility Internal Control / Segregation of Duties

Individual Responsible for Corrective Action: Sarah Christoffersen, Director of Financial Aid Corrective Action: An incorrect satisfactory academic progress tracking status was assigned to a single student, which resulted in the one student receiving federal aid for the spring semester when they sh...

Individual Responsible for Corrective Action: Sarah Christoffersen, Director of Financial Aid Corrective Action: An incorrect satisfactory academic progress tracking status was assigned to a single student, which resulted in the one student receiving federal aid for the spring semester when they should have been marked as ineligible. The spring disbursement was corrected promptly when uncovered and funds have been returned to ED. An enhanced system is now in place to more clearly track the satisfactory academic progress of students who take a leave of absence from the university and return without demonstrating satisfactory academic progress at a different school. Anticipated Completion Date: 11/1/2024

View Audit 329155

Finding 509363 (2024-002)

Significant Deficiency 2024

Southern Virginia University

VA

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Individual Responsible for Corrective Action: Sarah Christoffersen, Director of Financial Aid Corrective Action: This finding cumulated into three different types of issues, summarized below, and corrective action has been taken for each of the three. In addition to addressing the three issues, tra...

Individual Responsible for Corrective Action: Sarah Christoffersen, Director of Financial Aid Corrective Action: This finding cumulated into three different types of issues, summarized below, and corrective action has been taken for each of the three. In addition to addressing the three issues, training has been provided to the financial aid staff for the verification process as a whole and a report is being run several times a month to identify possible data entry errors of the verification process. 3 of the 8 students had a discrepancy in their documentation that does not result in a change to their federal aid eligibility. This has been addressed by implementing an electronic signature of the verification worksheet through DocuSign. 3 of the 8 students submitted documentation for a professional judgement that was approved, however the professional judgement flag was not properly selected. This has been addressed by reviewing the professional judgement steps taken by the financial aid team and providing training to those who submit professional judgement changes in the FAFSA Partner Portal. 2 of the 8 students had incomplete documentation saved to the student file. This has been addressed by implementing an additional step in the verification process to require a second review of verification documents by two separate staff members. Anticipated Completion Date: 11/1/2024

View Audit 329155

Finding 509361 (2024-001)

Significant Deficiency 2024

Southern Virginia University

VA

Student Financial Aid Special Tests & Provisions Reporting

Individual Responsible for Corrective Action: Sarah Christoffersen, Director of Financial Aid Corrective Action: All instances of this finding occurred during the fall 2023 semester while we were still in the implementation process for joining the National Student Clearinghouse. Since completing im...

Individual Responsible for Corrective Action: Sarah Christoffersen, Director of Financial Aid Corrective Action: All instances of this finding occurred during the fall 2023 semester while we were still in the implementation process for joining the National Student Clearinghouse. Since completing implementation, there have been no further instances. Anticipated Completion Date: Completed

View Audit 329155

Finding 509341 (2024-001)

Significant Deficiency 2024

University of San Diego

CA

Special Tests & Provisions Student Financial Aid Significant Deficiency

Corrective action plan – Management concurs with this finding. This exception was due to Professional and Continuing Education (PCE) not being part of the withdrawal information workflow. PCE has created an e-form which will be completed by them and submitted to the Office of Financial Aid anytime a...

Corrective action plan – Management concurs with this finding. This exception was due to Professional and Continuing Education (PCE) not being part of the withdrawal information workflow. PCE has created an e-form which will be completed by them and submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence. Management believes these enhancements will be sufficient to prevent future errors. Completion date: August 2024 Persons responsible: Kellie Nehring, Director of Financial Aid and Diana Hannasch-Haag, Director of Retention – Online Degree Programs

View Audit 329143

Finding 509321 (2024-001)

Significant Deficiency 2024

Cornell College

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend the College review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A proce...

Recommendation: We recommend the College review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process for ensuring all updates to the ECAR are submitted within the proper time frame was in place. Unfortunately, there were delays on the side of the Department of Education that prevented access being granted to all systems within 10 days of Beth Davenport being hired as the Director of Financial Aid. Moving forward, this should not be an issue. Processes are in place to have board updates communicated immediately following board meetings as well as other changes to institutional leadership, third-party servicers, etc. Name of the contact person responsible for corrective action: Beth Davenport Planned completion date for corrective action plan: November 2024

View Audit 329119

Finding 509304 (2024-001)

Significant Deficiency 2024

Community Unit School District No. 1

IL

Internal Control / Segregation of Duties

THE SCHOOL DISTRICT DOES AGREE WITH THE FINDING. HOWEVER, BEING A DISTRICT OF THIS SIZE, IT IS NOT PRACTICAL TO HIRE ADDITIONAL STAFF TO SEGREGATE DUTIES. THE BOOKKEEPER DOES NOT HANDLE CASH. DEPOSITS ARE MADE BY THE SECRETARIES/PRINCIPALS OR ORGANIZATIONAL SPONSOR. THE SUPERINTENDENT REVIEWS AN...

THE SCHOOL DISTRICT DOES AGREE WITH THE FINDING. HOWEVER, BEING A DISTRICT OF THIS SIZE, IT IS NOT PRACTICAL TO HIRE ADDITIONAL STAFF TO SEGREGATE DUTIES. THE BOOKKEEPER DOES NOT HANDLE CASH. DEPOSITS ARE MADE BY THE SECRETARIES/PRINCIPALS OR ORGANIZATIONAL SPONSOR. THE SUPERINTENDENT REVIEWS AND AUTHORIZES ALL MONETARY MATTERS. SHE ALSO CONTINUALLY EXAMINES FINANCIAL STATEMENTS. THE BOARD OF EDUCATION ALSO APPROVES ALL BILLS PAYABLE AND FUND BALANCES MONTHLY. THE SCHOOL DISTRICT WILL CONTINUE TO MITIGATE THE SEGREGATION OF DUTIES FINDING.

View Audit 329115

Finding 509287 (2024-003)

Significant Deficiency 2024

Ord Public Schools District No. 5

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

ESTABLISH INTERNAL CONTROL OVER FINANCIAL STATEMENT PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic proc...

ESTABLISH INTERNAL CONTROL OVER FINANCIAL STATEMENT PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District will prepare of schedule of federal expenditures based on expenditure categories as found in the District's general ledger and value of commodities for lunch program. This will be prepared using an excel spreadsheet. The District will review the audit adjustments as presented by the external auditors including those related to the federal expenditures and the related worksheet. We will ensure the adjustments made to federal award expenditures are appropriate by examining the nature and amount of the adjustments. Questionable items will be discussed and agreed upon between the District and the auditors. After review and approval of the entries, they will be input into the District's general ledger and the SEFA spreadsheet will be updated. This will be compared to the SEFA that is included in the audit report and if they are in agreement, this will be approved by management. All variances will be addressed prior to finalization of the audit report and submission to the Nebraska. If the Nebraska Department of Education has questions regarding this plan, please call Dr. Heather Nebesniak at 308.728.5013.

View Audit 329096

Finding 508383 (2024-001)

None 2024

Point Loma Nazarene University and Subsidiary

CA

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

Return of Title IV (R2T4) Calculations Planned Corrective Action: To ensure compliance with R2T4 regulations for modules and the consideration of days, Point Loma will review and revise procedures for completion and clarity, and train staff on these procedures. Person Responsible for Corrective Acti...

Return of Title IV (R2T4) Calculations Planned Corrective Action: To ensure compliance with R2T4 regulations for modules and the consideration of days, Point Loma will review and revise procedures for completion and clarity, and train staff on these procedures. Person Responsible for Corrective Action Plan: Daniel Reed, Director of Financial Aid Jamie Asche, Director of SFS Business Analysis and Compliance Joanna Castro, Associate Director of Financial Aid, GPS Anticipated Date of Completion: December 31,2024

View Audit 329006

Finding 508379 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Independence

MO

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Independence Housing Authority (IHA) also received an audit finding for failing to calculate the utility allowances correctly. This was caused by previous management instructing staff to provide an appliance credit to all tenants at move-in. All staff members have been retrained in the proper proced...

Independence Housing Authority (IHA) also received an audit finding for failing to calculate the utility allowances correctly. This was caused by previous management instructing staff to provide an appliance credit to all tenants at move-in. All staff members have been retrained in the proper procedures for calculations and allowances. All HCV program specialists have received rent calculations certifications and have been instructed to correct any prior errors immediately. The Compliance Officer is also doing random tenant file audits on a monthly basis. This should make finding

View Audit 328993

Finding 508352 (2024-001)

Material Weakness 2024

Family Life Academy Charter Schools

NY

Subrecipient Monitoring Cash Management Reporting

We thought it was to be reported on the accrual basis to coincide with the Schedule of Federal Expenditures for expenditure incurred in the period of 7/1/2022-6/30/2023. If only expenses up to the amounts received were to be reported for the period, there would be no data related to the ESSER II and...

We thought it was to be reported on the accrual basis to coincide with the Schedule of Federal Expenditures for expenditure incurred in the period of 7/1/2022-6/30/2023. If only expenses up to the amounts received were to be reported for the period, there would be no data related to the ESSER II and ARP grants to report since we had incurred expenses exceeding the cash payments received prior to 6/30/2022. The original reports were reviewed by NYSED during their desk audit and they did not report any issues with it. In the future, we will contact the agency for the reporting instruction clarifications.

View Audit 328954

Finding 508344 (2024-002)

Significant Deficiency 2024

Mountain View Housing, INC

NC

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

Significant Deficiencies: Finding: 2024-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue ...

Significant Deficiencies: Finding: 2024-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to approve and sign checks and periodically review the financial statements. Proposed Completion Date: The Board will implement the above procedure immediately. Findings and Questioned Costs - Major Federal Awards Programs Audit Finding: 2024-002 Segregation of Duties Same as above.

View Audit 328919

Corrective Action Plans

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