Corrective Action Plans

Finding 522993 (2024-005)

None 2024

TN

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

Marshall County, working through its Mayor, Budget Director, Budget Committee and Commission will work to improve its Grant Policy to better streamline the process and educate all involved on how to properly execute the grant process. As a part of that process, points of emphasis will include effect...

Marshall County, working through its Mayor, Budget Director, Budget Committee and Commission will work to improve its Grant Policy to better streamline the process and educate all involved on how to properly execute the grant process. As a part of that process, points of emphasis will include effective communication of grant requirements with our different departments as well as sub-awardees. A concerted effort will be made to ensure that documentation is located in the County's Budget Office for ALL grants.

View Audit 342233

Finding 522810 (2024-002)

None 2024

Bear River Association of Governments

UT

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Bear River Association of Governments will enter into general depository agreements with their financial institutions and will maintain copies of said agreements in their internal HUD files.

View Audit 342184

Finding 522798 (2024-005)

Material Weakness 2024

Alexandria Community School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

Context: For 1 of 3 sample items tested, we noted the School Corporation expended $1,114,159 on building renovations which was charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of...

Context: For 1 of 3 sample items tested, we noted the School Corporation expended $1,114,159 on building renovations which was charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Contact Person Responsible for Corrective Action: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Qualifying building renovations will be added to the capital asset listing going forward. Anticipated Completion Date: Begin immediately, ongoing

View Audit 342172

Finding 522797 (2024-004)

Material Weakness 2024

Alexandria Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the fede...

Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have contracts with the companies that included the clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $1,114,159 Contact Person Responsible for Corrective Action: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding. For the referenced project, all wages and project payments were processed through the project managing company. The contractor submitted wage requests and expenditure requests through them, and they submitted an invoice to us to pay for the work completed. Description of Corrective Action Plan: For any Davis-Bacon projects, we will maintain documentation that wages being paid meet federal wage requirements. In addition, we will require the project manager to submit payroll reports to us as well. Anticipated Completion Date: Begin immediately, ongoing.

View Audit 342172

Finding 522795 (2024-003)

Material Weakness 2024

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported on the Year 3 report ($572,289) did not agree...

Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported on the Year 3 report ($572,289) did not agree to the underlying expenditure records ($558,956) for the period of July 1, 2021 through June 30, 2022. Additionally, we noted that the ESSER I, ESSER II, and ESSER III amounts reported on the Year 4 report ($105,506, $510,158, and $1,156,254, respectively) did not agree to the underlying expenditure records ($138,662, $316,236, and $1,158,054, respectively) for the period of July 1, 2022 through June 30, 2023. Contact Person Responsible for Corrective Action: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding, while noting that all expenditures and revenue from reimbursements balance within our system. Description of Corrective Action Plan: Verify that all expenditure account numbers match those utilized by AFR and Gateway reporting. Anticipated Completion Date: Begin immediately, ongoing.

View Audit 342172

Finding 522789 (2024-001)

Significant Deficiency 2024

Bay Mills Community College

MI

Student Financial Aid Questioned Costs Special Tests & Provisions

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Bay Mills Community College Single Audit report for the year ended June 30, 2024, and corrective actions to be completed. 2024-001 – Status Change Reporting Issues. Au...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Bay Mills Community College Single Audit report for the year ended June 30, 2024, and corrective actions to be completed. 2024-001 – Status Change Reporting Issues. Auditor Description of Condition and Effect. During our testing of the Pell Grant program, we selected a sample of forty students to test for timeliness and accurate reporting of student status changes to the National Student Loan Data System (NSLDS). Of the forty tested, nine were out of compliance based on the criteria outlined in the Department of Education's Code of Federal Regulations at 34 CFR 690.83(b)(2). As a result of this condition, the NSLDS system may not be updated with correct student information, which may cause subsequent awarding issues or loan repayment discrepancies. Auditor Recommendation. We recommend that the College establish a withdrawal policy to improve the accuracy of status change reporting. We also recommend enhanced processes for reviewing and verifying the accuracy of data submissions to NSLDS. Corrective Action. The College has implemented an Administrative Withdrawal Policy, approved by the Board of Regents on November 15, 2024. This policy will enhance the identification and reporting of students who cease attending classes. Additionally, the College will receive a Roster Response file from the National Student Clearinghouse, containing the full dataset sent to NSLDS, which will be reviewed for accuracy. Responsible Person. Katie Corbiere, Director of Financial Aid. Anticipated Completion Date. June 30, 2025

View Audit 342163

Finding 522785 (2024-001)

Material Weakness 2024

La Familia Medical Center

NM

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee ra...

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter and that all documentation supporting the sliding discount provided is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization corrected the claims on October 17, 2024 to reverse the sliding fee discounts that were provided without proper sliding fee application support and billing staff will work with the patients to attempt to collect the balance. The Organization has made changes to it's workflow and provided education to staff instructing them the importance of sliding fee applications and only applying the correct sliding fee discount amount when proper documentation support exists.

View Audit 342156

Finding 522752 (2024-002)

Significant Deficiency 2024

Mary Hall Freedom Village, Inc.

GA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency § 200.303

As per the Organization's policies and procedures on invoice approval, the Fiscal Director has assumed the responsibility of ensuring that all invoices are approved by the department head and himself before payment is initiated

View Audit 342131

Finding 522742 (2024-006)

Significant Deficiency 2024

Catholic Charities of the Diocese of Albany, INC

NY

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

At this time all fiscal standard and procedures are being updated. We will ensure documented policies exist and are being adhered to.

View Audit 342118

Finding 522737 (2024-005)

Significant Deficiency 2024

Catholic Charities of the Diocese of Albany, INC

NY

Program Income Internal Control / Segregation of Duties

At this time all fiscal standard and procedures are being updated. We will ensure documented policies exist and are being adhered to.

View Audit 342118

Finding 522704 (2024-001)

Significant Deficiency 2024

The Project of the Quad Cities, Inc.

IL

Reporting Internal Control / Segregation of Duties

The Organization will review and implement processes and controls to ensure they provide accurate year-end account balances.

View Audit 342076

Finding 522688 (2024-002)

Significant Deficiency 2024

Independent School District No. 139

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Questioned Costs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2024-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Findi...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2024-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster federal program. The District did not have sufficient controls in place within its child nutrition cluster federal program to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible – Kerstin Quigley, Business Manager. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The District’s Business Manager and the Superintendent will ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 342024

Finding 522687 (2024-001)

None 2024

McHenry County College

IL

Special Tests & Provisions Questioned Costs Student Financial Aid

2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV ...

2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The Financial Aid Department has implemented a practice in which Return of Title IV funding will be performed, no later than the day prior to the weekly disbursement of funding to ensure accuracy while performing our awarding and disbursing processes. The practice includes a report creating a list of all students who require an evaluation on due to withdrawals from all Title IV eligible courses or grades of F in all courses or a combination of the two for an entire term. Upon report creation, the Director of Financial Aid will review all students accordingly and make a Return of Title IV calculation. This calculation will be reviewed by the Coordinator of Financial Aid to ensure accuracy and that a timely return has been completed. A document has been created that the Director of Financial Aid and the Coordinator of Financial Aid will Initial as they have completed their steps in the process. Responsible Person for Corrective Action Plan Financial Aid Director, Chris Heftka Coordinator of Financial Aid, Erik Mitchell Implementation Date of Corrective Action Plan October 1, 2024

View Audit 342022

Finding 522671 (2024-002)

Significant Deficiency 2024

Berkeley Housing Authority

CA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Wi...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2025.

View Audit 341981

Finding 522670 (2024-001)

Significant Deficiency 2024

Berkeley Housing Authority

CA

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Wi...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2025.

View Audit 341981

Finding 522666 (2024-001)

Significant Deficiency 2024

The Dowling Park Apartments, Inc.

FL

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

U.S. Department of Housing and Urban Development The Dowling Park Apartments, Inc. HUD Project No. 063-11059 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 through June 30, 2024 The findings from the schedule of findings and que...

U.S. Department of Housing and Urban Development The Dowling Park Apartments, Inc. HUD Project No. 063-11059 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 through June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Housing and Urban Development 2024-001 Section 223(d) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Recommend Project Management reviews its internal control policies over the recording of transactions to ensure that all transactions are used for their intended purpose. Explanation of disagreement with audit finding: There was no disagreement with the audit finding. Action taken in response to finding: Management agreed that funds were erroneously used for HUD related operational expenditures and were replenished to the reserve account when the error was discovered by accounting staff. Procedures were changed to include all accounting personnel in communications regarding reserve funded projects. The contact person responsible for corrective action: Michael Willis, CFO of Advent Christian Village Planned completion date for corrective action plan: August 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Michael Willis, at (386)-658-5450.

View Audit 341951 Questioned Costs: $1

Finding 522650 (2024-001)

Significant Deficiency 2024

Flathead Valley Community College

MT

Special Tests & Provisions Questioned Costs Student Financial Aid

Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Numbers: P007A232416, Po33A232416, R063P232851, P268K242851 Program Name: Student Financial Aid Cluster Finding Summary: In the current fiscal year, the College failed...

Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Numbers: P007A232416, Po33A232416, R063P232851, P268K242851 Program Name: Student Financial Aid Cluster Finding Summary: In the current fiscal year, the College failed to initiate the notification process timely across 265 out of the 984 students (27%). The issue was discovered internally and corrected by the College, notifying those students during the fiscal year, however it was outside of the 30-day requirement. Corrective Action: The process has been reviewed and updated to correct this issue.  A task was implemented in PowerFAIDS that is assigned to the Student Financial Aid Director, and disbursement notifications will be emailed weekly.  If the email fails, a printed letter will be sent to the address on file.  A report was created and will be checked monthly to ensure all students have received notices. At this point, if the College determines someone did not receive the notification, the notification can be sent then and be in the 30-day regulation Responsible Individual: Crystal Morris, Director, Financial Aid Anticipated Completion Date: January 2025

View Audit 341896

Finding 522637 (2024-001)

Material Weakness 2024

North Central Parke Community School Corporation

IN

School Nutrition Programs Eligibility Material Weakness § 200.303

FINDING 2024-001 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the...

FINDING 2024-001 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the following compliance requirements for Eligibility related to income guidelines and Direct Certifications. No controls were in place to ensure the Food Service Director was inputting the income guidelines into the Harmony software correctly and that direct certification reports were run at the start of the school year and monthly thereafter, and that the student statuses were updated, accordingly. No one verified that the year-to-date direct certification reports were run to catch any students that were missing. Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number and Email Address: 765-569-4195 harmonv@ncp.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director is responsible for ensuring the annual Free & Reduced income guidelines are entered into the student software system prior to Online Registration each school year. The Food Service Director will provide a copy of the income guidelines to the Business Manager for review. The Business Manager will review the income guidelines for accuracy and keep the documentation on file. The Food Service Director is responsible for running the Direct Certification reports. Direct Certification Reports shall be completed at the start of each school year and on a monthly basis thereafter. The Food Service Director is responsible for ensuring that student records are updated to the proper eligibility status in the student software system. The Business Manager is responsible for reviewing the Direct Certification Reports on a monthly basis and confirming that the student records have been updated. Audit Evidence: Copies of annual income guidelines and all Direct Certification Reports signed by both the Food Service Director and the Business Manager will be kept on file along with proof of the updated student record(s). Anticipated Completion Date: Effective immediately

View Audit 341884

Finding 522617 (2024-006)

None 2024

Raymond #14 School District

WI

Questioned Costs Cash Management Equipment & Real Property Management

Corrective Action Plan: The District will implement appropriate internal controls over grant claims in order to ensure that amounts claimed for reimbursement are appropriate and match documentation. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional in...

Corrective Action Plan: The District will implement appropriate internal controls over grant claims in order to ensure that amounts claimed for reimbursement are appropriate and match documentation. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional information regarding this finding, please contact Patti Hoppus, District Bookkeeper at 262-835-2929

View Audit 341853 Questioned Costs: $1

Finding 522616 (2024-005)

Material Weakness 2024

Raymond #14 School District

WI

Cash Management Reporting Significant Deficiency

Corrective Action Plan: The District will monitor expenditures related to Federal grants in order to appropriately record these expenditures. The District will compare recorded expenditures to grant claims prior to claim submission to ensure that the claims match the accounting records. Anticipate...

Corrective Action Plan: The District will monitor expenditures related to Federal grants in order to appropriately record these expenditures. The District will compare recorded expenditures to grant claims prior to claim submission to ensure that the claims match the accounting records. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional information regarding this finding, please contact Patti Hoppus, District Bookkeeper at 262-835-2929.

View Audit 341853

Finding 522612 (2024-004)

Significant Deficiency 2024

Oklahoma State University

OK

Special Tests & Provisions Questioned Costs Significant Deficiency § 200.308

OSU OKC and OSU Tulsa: The key personnel listed on the GAN will be responsible for completing the post-award training. Key personnel will also reconcile their federal grant budget on a monthly basis and a copy will be submitted to the Office of Institutional Grants and Compliance. The Director of ...

OSU OKC and OSU Tulsa: The key personnel listed on the GAN will be responsible for completing the post-award training. Key personnel will also reconcile their federal grant budget on a monthly basis and a copy will be submitted to the Office of Institutional Grants and Compliance. The Director of Grants and Compliance will verify the purchases using the approved grant budget. Signed time and effort reports will also be submitted to the grants office at this time. OSU IT: A new PI will be appointed to the grant and ensure accurate reporting of time and effort. OSU IT will also implement a comprehensive training program for PI and grant-related staff, establish a monitoring system to ensure ongoing compliance, and designate a compliance officer to oversee this process. Will also implement a digital tracking system to streamline the reporting process and reduce the risk of errors.

View Audit 341848

Finding 522608 (2024-002)

Significant Deficiency 2024

Oklahoma State University

OK

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

OSU OKC Financial Aid and Registrar worked together in December 2023 to develop a timeline for updating SOATBRK in Banner. This Banner screen records the number of days in a break that is used for the R2T4 calculation. In addition, the Registrar will reach out to Financial Aid at the time they are...

OSU OKC Financial Aid and Registrar worked together in December 2023 to develop a timeline for updating SOATBRK in Banner. This Banner screen records the number of days in a break that is used for the R2T4 calculation. In addition, the Registrar will reach out to Financial Aid at the time they are building terms for the next academic year. This will serve as a backup to ensure the process is not missed.

View Audit 341848 Questioned Costs: $1

Finding 522604 (2024-002)

Significant Deficiency 2024

Caldwell University

NJ

Special Tests & Provisions Questioned Costs Student Financial Aid

Caldwell University's Office of Registrar will strictly comply with the enrollment reporting timeframes of the National Student Clearinghouse by partnering and communicating more closely with the Office of Financial Aid to make sure they are aware of all changes in student enrollment statuses in a t...

Caldwell University's Office of Registrar will strictly comply with the enrollment reporting timeframes of the National Student Clearinghouse by partnering and communicating more closely with the Office of Financial Aid to make sure they are aware of all changes in student enrollment statuses in a timely manner. In addition, the Office of the Registrar will review internal student coding to make sure it is accurate and properly reported.

View Audit 341845

Finding 522600 (2024-001)

Significant Deficiency 2024

Caldwell University

NJ

Special Tests & Provisions Questioned Costs Student Financial Aid

Starting with the 2024-25 program year, the Office has reinstated its standard for disbusrement reporting to COD, following the replacement of the dedicted Loan Coordinator. Disbursements will now be reported within 48 hours of the internal disbursement to the student account. ...

Starting with the 2024-25 program year, the Office has reinstated its standard for disbusrement reporting to COD, following the replacement of the dedicted Loan Coordinator. Disbursements will now be reported within 48 hours of the internal disbursement to the student account. Furthermore, the procedures for monthly fund reconciliation and disbursement monitoring will be rigorously followed to ensure compliance with federal regulations and to uphold Financial Aid Best Practices in awarding federal aid and managing funds.

View Audit 341845

Finding 522599 (2024-003)

Material Weakness 2024

City of Spartanburg

SC

Reporting Internal Control / Segregation of Duties

CONTACT PERSON: Dennis Locke, Director of Finance and Budget, dlocke@cityofspartanburg.org CORRECTIVE ACTION: The City will ensure that all applicable airport project reports are completed and filed timely. PROPOSED COMPLETION DATE: Prior to June 30, 2025

View Audit 341839

Corrective Action Plans

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